ANNUAL BUDGET Citrus County Board of County Commissioners

Transcription

1 FISCAL YEAR 2014/2015 Citrus County Fiscal Year 2014/2015 ANNUAL BUDGET Citrus County Board of County Commissioners (From left to right) District 1 Commissioner Dennis Damato, District 2 Commissioner John JJ Kenney, District 3 Commissioner Joe Meek, District 4 Commissioner Rebecca Bays, and District 5 Commissioner Scott Adams. Constitutional Officers Angela Vick Clerk of the Circuit Court Les Cook Property Appraiser Jeffrey J. Dawsy Sheriff Jeff Rogers, Interim County Administrator Kristin Demers, Management and Director Susan Gill Supervisor of Elections Janice A. Warren Tax Collector This document was compiled by: Dept. of Management and 3600 W Sovereign Path, Suite #266 Lecanto, FL 34461

2 Citrus County Fiscal Year 2014/2015 Dennis Damato, 2nd Vice Chair, District 1 Commissioner Dennis Damato was elected to the Board in 2004 and was re-elected in He served as Chairman of the Board in and He began his third term as County Commissioner in He serves and has served on numerous local boards and been a member to various committees. Although not a Citrus county native, he began building a connection to the community upon relocation to Citrus County in the 1970s. He won the prestigious Pioneer Award for outstanding service to the community for over 25 years. His interests and beliefs have always been linked to community preservation. With his many years of business experience, government service and community enhancement, Commissioner Damato feels he can offer his talents and leadership to the citizens of Citrus County by serving as a commissioner. John JJ Kenney, Chairman, District 2 Commissioner John J. JJ Kenney was elected to the Board in He serves as 1st Vice Chairman and serves on several boards. He has membership to many committees and local organizations. He has been certified as a County Commissioner by the Florida Association of Counties and is working to complete his certification classes to become an Advanced Certified County Commissioner. Commissioner Kenney is a veteran of almost twenty-three years in the Marine Corps. He has numerous military decorations. He will continue to represent the people as he strives to protect our environment; work for the betterment of our seniors; promote a positive environment for our business community in the hopes we can stimulate growth; and, encourage new business. He wants the children of Citrus County, who leave for college, to be able to come home knowing they have a future here. Rebecca Bays, 1st Vice Chair, District 4 Commissioner Rebecca Bays was elected to the Board in She serves on various other boards and as a member to several committees. She spent a number of years in the Banking Industry Trust Division and, consequently, is well-versed in the needs of and demands placed on private investors and businesses, both large and small. Her professional experiences make her uniquely qualified to recognize, understand, and resolve the often competing challenges faced by citizens, current and prospective business owners, and the environmental well-being of Citrus County. She has been a diligent and dedicated advocate for Citrus County, its residents, and natural resources, as evidenced by her active involvement in local organizations. Scott Adams, District 5 Commissioner Scott Adams started his term with the Board in He serves as a member of several boards. He grew up in Citrus County. He has a well-diversified background in cattle and agriculture, construction and development, waste services and solutions, and finances as an owner/ceo or as a board member. He understands what works when business and government work together. Commissioner Adams brings business integrity and understands the value of a dollar from hands on experience in private business. He has been involved in community activities that support several organizations. Joe Meek, District 3 Commissioner Joe C. Meek III was elected to the Board in 2008 and began his second term in of Commissioner Meek was born and raised in Citrus County. He has stated that his main focus points include working to increase local government s efficiency and be responsible with taxpayer dollars, work to implement policies that create strong economic growth, and bring long-term plans and vision to Citrus County that ensures future success of the community. He currently serves as Chairman of the Board and serves on diverse local boards and retains membership in local organizations and committees. ii

3 Citrus County Fiscal Year 2014/2015 Organizational Chart iii

4 Citrus County Fiscal Year 2014/2015 The Government Finance Officers Association of the United State and Canada (GFOA) presented a Distinguished Presentation Award to Citrus County Board of County Commissioners, Florida for its annual budget for the fiscal year beginning October 1, In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communications device. Staff Kristin Demers Director (352) Erin Dohren Fiscal Specialist (352) Barbara Luckham Analyst (352) iv

5 Table of Contents COVER Commissioners and District Map... ii Organizational Chart... iii Distinguished Award... iv BUDGET MESSAGE County Administrator s Message... 1 Financial Strategy Strategic Map Key Performance Indicators Planning Processes GENERAL INFORMATION Reader s Guide Program Matrix Map Citrus County History About the Area Development Process Calendar Citizen Involvement Amendment Process Basis of Accounting & ing Relationship between Capital and Operating s Citrus County Fund Structure Revenue & Expenditure Categories Financial Organizational Chart Financial Management Policies BUDGET SUMMARY Schedule of Ad Valorem Taxes Summary Millage Rates Taxable Value Property Value History Average Property Tax Bill Summary by Fund Type Summary by Category Total Discretionary General Fund Discretionary Categories Cash Carry Forward by Fund Type Expenditures by Fund Group Summary by Major Funds Overview Elected Officials Reserves by Fund Functionally... 62

6 Table of Contents General Fund Revenue Summary General Fund Expenditure Summary State Mandate Summary Positions by Fund Type Positions per 10,000 Residents Workforce History Major Revenues Expenditures Fund Balance Grants and Grant Match GENERAL FUND Revenue Summary Expenditure Summary General Government Administrative Services Board of County Commissioners Capital Improvement Program County Administrator County Attorney County Planning Facilities Management Geographic Information Systems Grounds Maintenance Human Resources Land Development Management & Planning & Development Reserves and Transfers Systems Management Elected Officials Circuit Court Judge Clerk of County Courts Clerk to the Board Elections Guardian Ad Litem Property Appraiser Public Defender Sheriff-General Operating Sheriff-City of Crystal River Sheriff-City of Inverness Sheriff-Court Services State Attorney Supervisor of Elections Tax Collector

7 Table of Contents Public Safety Administrative Services Public Safety Code Compliance Medical Examiner Physical Environment Aquatic Services Division of Forestry Extension Services Transportation Aviation Aviation CIP Economic Development Housing Services Veterans Service Human Services Animal Services Community Agencies Community Centers Community Services Administration Mental Health State/County Medicaid Support Services Administration Culture & Recreation Parks and Recreation Parks and Recreation CIP COUNTY TRANSPORTATION FUNDS Revenue Expenditure Summary Engineering Public Works Administration Reserves and Transfers Residential Road Program Road Maintenance FIRE/LIBRARY Fire Revenue Summary Fire Rescue Library Revenue Summary

8 Table of Contents Library Services SPECIAL REVENUE FUNDS Special Revenue Funds Article V Facilities Article V Innovative Program Article V Juvenile Article V Law Enforcement Article V Law Library Article V Legal Aid Article V Technology Boating Improvement Business License Central Ridge Community Center County Court Mediation Crime Prevention Programs Drug Court Fishing Improvement Health Department Parks - Special Programs Port Authority Reforestation Teen Court Transportation Planning Organization Utility Fee Trust Account Visitor & Convention Bureau Water/Wastewater Infrastructure Match ENTERPRISE FUNDS Landfill Summary Hazardous Waste Landfill Operations Litter Program Long Term Care Recycling Landfill Fleet Trust Landfill Capital Improvement Citrus County Utilities Utilities Neighbor Helping Neighbor WRWSA Water Conservation Grant Water Expansion Wastewater Expansion Renewal and Replacement WRWSA Renewal and Replacement Utilities Fleet Trust Utilities Bond Proceeds Building Department Building Fleet Trust

9 Table of Contents OTHER DEBT SERVICE Debt Service Lecanto Office Building B Bonds A Bonds Bonds Transportation 2010 Bonds IMPACT FEES Impact Fees EMS Impact Fees Fire Impact Fees Law Enforcement Impact Fees Library Impact Fees Park Impact Fees District Park Impact Fees District Park Impact Fees District Park Impact Fees District Public Buildings Impact Fees Road Impact Fees District Road Impact Fees District A Road Impact Fees District B Road Impact Fees District C Road Impact Fees District D School Impact Fees INTERNAL SERVICE FUNDS Internal Service Funds Dental Insurance Fleet Management Fleet Vehicle Trust Fund Health Insurance Insurance Trust SPECIAL ASSESSMENTS Special Assessment Districts Anchorage Wastewater Assessment Beverly Hills MSBU Chassahowitzka Sewer Assessment Chassahowitzka Water Assessment Citrus Springs MSBU Citrus Springs Water Line Assessment Citrus Springs Water Line Assessment # Citrus Springs Water Line Assessment # Citrus Springs Water Line Assessment #

10 Table of Contents Consolidated Special Assessment Country Oaks Special Assessment Crystal River Wastewater Areas 112 & Halls River Road Assessment Inverness Village Unit 4 Assessment Lake Spivey Point Water Special Assessment Limerock Road Program North King s Cove Point Private Road Program - Bennett Point Private Road Program - Bow N Arrow Loop Private Road Program - Caravan Path Private Road Program - Hartley Court & Skeeter Terrace Private Road Program - High Ridge Estates Private Road Program - Hull Terrace Private Road Program - Kenvera Loop, Owens Trail, Raleigh Court & Raymar Lane Private Road Program - River Road & Stokes Ferry Private Road Program - Suburban Acres Wastewater Harbor Isle STREET LIGHTING DISTRICTS Street Lighting Districts Apache Shores Carpenter s Country Square Castle Lake Park Cedar Lake Estates Cinnamon Ridge Connell Heights Crystal Glen Crystal Glen Phase IIA Crystal Oaks 7 & Crystal Oaks Crystal Paradise Cypress Village Dixie Shores Emerald Oaks Flying Dutchman Foxwood Hampton Hills Kensington Estates 1 & Lovelace Lodges Oak Forest Riverhaven Village Southern Woods Phase IIA & III Southern Woods Phase IIB Southern Woods Phase IV Southern Woods Spring Gardens Water Oaks Subdivision

11 Table of Contents DEBT OVERVIEW Long Term Debt Debt Obligations Debt Service Schedules Total County Debt Outstanding Bond Ratings CAPITAL IMPROVEMENT PROGRAM Capital Improvement Program Capital Revenue and Expenditure Categories Capital Improvement Project Summary Projects by Revenue Projects by Expenditure Capital Improvement Projects APPENDIX Demographics Staffing Changes Position List Capital Improvement Projects Machinery & Equipment Glossary Directory of Acronyms

12 Citrus County Fiscal Year 2014/2015 Message October 1, 2014 Members of the Board of County Commissioners Citrus County, Florida The Honorable Chairman and Commissioners, During the last several years, Citrus County has developed a policy aimed at stabilizing and strengthening the County despite ongoing challenges. After dropping for five straight years, property values in our County have begun to steady. Although Citrus County is not realizing increases at the level of many of the larger urban areas in Florida, the 2014 certified tax roll shows slightly higher values from the 2013 worst case scenario values, due to increased sales and permit activities, reductions in foreclosure inventory, stronger home prices, and new construction. The stabilization of taxable values provides a more predictable basis for budgeting. Fiscal year 2014 was a turnaround year for our County. The Property Appraiser settled with Duke Energy, we increased our reserve balance to one of the highest balances in our history (13.18% in the General Fund), and maintained our A+ bond rating when Fitch affirmed our 2010 Capital Improvement Refunding Bonds/Build America Bonds. I am pleased to report we have made enough progress to adopt a budget for that will maintain current operations and staffing without undue financial risk. While our County s financial problems are not completely solved, it can be cautiously stated the county s financial position has slightly improved since the most difficult days of the recession and the Duke Energy litigation. Citrus County faces its own unique challenges, well beyond those we share with so many of our neighbors. Despite the well-publicized and hotly debated issues, there are positive indicators signaling the beginnings of recovery. The housing market is improving and the unemployment rate continues to decline from the January 2010 high of 13.6% to 7.4% in May We have been able to maintain service and reserve balance levels thanks to the Board s increase of the millage rate in As in previous years, unfunded state mandates for Medicaid cost sharing and inmate medical care continue to burden our budget. Increases in retirement rates, set by the state legislature, are adding over $100,000 to this budget. Changes in transit operations have increased the County s cash match this year to $668,260 from $304,350 in the prior year. Health insurance premiums have increased yearly, but will remain at the rates for. Below, we illustrate the strategies to accomplish a balanced budget. Total The final budget for Fiscal Year 2015 is $243,411,311, a 7% decrease from total budget of $262,586,233 and a 2% increase from the total budget excluding disputed taxes of $239,743,093 in FY

13 Citrus County Fiscal Year 2014/2015 Property Values The 2014 gross tax roll reflects a total Taxable Value of $7.89 billion. This represents a 3.3% decrease in final certified values from Of the total value, $66.9 million was the result of new construction compared to last year s $84 million. According to the Citrus County Property Appraiser, Les Cook, 2013 was an unusually high year for large commercial construction. Although, lower than 2013, this year s new construction value shows positive growth when compared to 2011 at $49 million and 2012 at $56 million. Planned projects, such as Duke s new electrical generation facility, along with planned development along the County Road 491 corridor will add to the tax roll in future years. Millage and Ad Valorem Taxes The budget reflects a.0885 mills decrease in the total millage rate. The Health Department millage decreased from to , or.0049 mills, to maintain funding at prior year level. The General Fund millage was decreased from to , or.0354 mills, by eliminating some of the proposed new staff positions and postponing some projects and initiatives. Transportation millage was reduced.0093 mills by postponing some projects. Fire Rescue millage was decreased from.7315 to.6926, or.0389 mills, to keep funding at prior year level. A comparison of the rates and their ad valorem revenues are outlined below. 2014/2015 Revenue Millage General Fund $ 55,189, Transportation 5,506, Health Department 759, Library Services 2,630, Fire Rescue 5,173, Stormwater 711, Total 69,971, Revenues General Government Revenue Sources The total General Fund budget is $88,678,068 with several of the County s major revenue sources are projected to have a slight increase in the upcoming fiscal year. Ad Valorem Taxes have decreased from $91 million in FY 2014 to $69.9 million in FY 2015, or a 23.3% decrease. But the 2014 budget anticipated an underpayment by Duke Energy by almost $25 million, therefore, the County had a 4.2% increase from 2

14 Citrus County Fiscal Year 2014/2015 anticipated collection revenue of $67 million. In May 2014, Amazon.com started collecting sales tax in Florida. When combined with other factors, this contributed to an estimated $450,000 increase in sales tax revenue. Overview of Solid Waste Assessment The Board reviewed the solid waste assessment rate and implemented a reduction in Fiscal Year 14/15 from $25 annual per residential home to $20 and commercial rate from $1.20 per cubic yard to $1.00. State Mandates State mandated programs have contributed to an increased financial burden within our budget, consuming 33.05% of Citrus County s General Fund property tax levy. Medicaid Senate Bill 1520 passed during the 2013 legislative session replacing the current Medicaid county billing methodology with a new cost-sharing system. A seven-year transition period will move counties from the current billing process to paying based on their respective percentage shares of Medicaid-enrolled Florida residents. The total county contribution for fiscal year is estimated at $269.6 million, of which Citrus County s share is $2.03 million. This $49,084 increase from is another unfunded state mandate. Counties are allowed to pay their individual contributions in monthly installments. However, should a county not pay by the 5 th day of the month; the Department of Revenue is directed to reduce the county s half-cent sales tax distribution by said installment amount. Department of Juvenile Justice Since 2004, counties have cost shared with the Department of Juvenile Justice (DJJ) to fund secure detention. In 2008, though no change in statute, DJJ significantly changed their billing methodology based on its new interpretation of the statute. In the 2014 Legislative Session, two bills were brought forward to correct the issue (HB 5305 and SB 1532) and both failed to pass. Though there is currently a rule challenge hearing scheduled, Citrus County s projected expenses for DJJ are $295,342, which is an $111,730, or 61% increase over last year. Inmate Medical The County is financially responsible under Florida Statute for inmate medical expenses. Many providers negotiated a discounted or the Medicaid reimbursement rate. The proposed budget for medical services is $250,000. While we can budget based on an average of occurrences over time; we are subject to significant exposure for this responsibility. Health Insurance The County s health insurance program is self-insured, meaning that sufficient premiums must be charged in order to pay actual claims and costs of the program. Although health insurance premiums have increased 32% since fiscal year 2009, reaching $547 per employee per month in fiscal year 2014, the rates will remain the same in fiscal year This rate allows us to collect sufficient premiums to cover 3

15 Citrus County Fiscal Year 2014/2015 anticipated costs and fund a reserve for unanticipated costs. Stormwater Municipal Services Taxing Unit (MSTU) Citrus County is home to a wide range of natural habitats from the coastal zone, with its sensitive estuaries fed by three first magnitude springs and miles of salt marsh to the fresh-water northern and eastern borders fed by the Withlacoochee River. These pristine waterways can easily be degraded by the pollutants in stormwater runoff. Under the Federal Clean Water Act, Citrus County is subject to the National Pollutant Discharge Elimination System (NPDES) permit program. The NPDES permit program seeks to protect and restore the quality of our rivers, lakes, and coastal waters. To meet this need the Board authorized a stormwater municipal service taxing unit (MSTU) in The anticipated $711,905 in revenues derived from this ad valorem tax will be used for constructing stormwater runoff controls, NPDES permitting, maintaining drainage areas and swales, reducing pollutants from municipal operations, stormwater mapping, erosion control, and other watershed management activities. Fire Municipal Services Benefit Unit (MSBU) Transit Operations As part of the Board s intention to increase revenue diversification, the Board adopted a Fire MSBU in This assessment program provides funding for the provision of fire services. The Fire MSBU expands the base of those paying for fire services. Thirty five hundred parcels with no taxable value now pay for fire protection and parcels with low values pay a more equitable share. In 2015, the anticipated revenues are $4,599,284. Citrus County Transit (CCT) began expanding service in fiscal year 2010 by starting the Orange Line Deviated Fixed Route with one route running five days per week. Since that time, the Orange Line has expanded to four routes, five times per week and Saturday service that started in May The cash match in fiscal year 2015 has increased due to several things. CCT exhausted reserves from previous years to assist with the matching requirements without further burdening the Ad Valorem taxes. The capital required has increased from 2 buses per year to 8 buses per year, which is approximately a 400% increase. Personnel expenses have declined, but with expansion of services it is expecting to increase in future fiscal years. The fuel and maintenance costs have increased approximately 69% between 2010 and 2014, and the number of trips has increased 40% in that same timeframe. Workforce Over the past six years, the County has impacted over 25% of the Ad Valorem supported workforce as it has right sized staffing in comparison to demand for services and available funding. Remaining staff have taken on greater responsibilities. The FY 2014/15 budget includes 4 net additional positions. These positions have been added to accommodate increased projects, improve customer service to citizens, and to maintain existing assets. 4

16 Citrus County Fiscal Year 2014/2015 Employee Compensation The budget includes a hybrid salary increase model. At the beginning of fiscal year employees will be given a 1% cost of living adjustment and upon successful evaluation at anniversary a merit increase from 0% to 2.5% based upon evaluation score. Florida Retirement System According to the Florida Association of Counties, Florida s counties are statutorily required to participate in the Florida Retirement System (FRS), and have been since Benefit levels, contribution rates, retirement age, and vesting periods are all regulated and determined by the Legislature. Counties make contributions based on the number of employees they have in each retirement class and the accrual rates for those classes. Employees continue to be required to contribute 3% to the retirement system. The budget reflects an increase in the retirement rates in accordance with legislation adopted by the State of Florida. All FRS members (except those in DROP) contribute 3% on a pre-tax basis into the retirement system. The retirement rates in the budget have been established using the following methodology: Class Title Employer Contribution Employee Contribution Current Rate Rate Effective Current Rate FY 13/14 7/1/2014 Regular Employee 6.95% 7.37% 3.00% Special Risk 19.06% 19.82% 3.00% County Elected Officers 33.03% 43.24% 3.00% Senior Management 18.31% 21.14% 3.00% DROP 12.84% 12.28% 0.00% Fund Balance The unassigned fund balance amount is shown in each fund under the account titled Reserve Cash Forward. General Fund Balance 09/30/13 10,598,002 FY 2014 Revenues in excess of Expenditures 3,719,675 Carry Forward Projects (213,400) General Fund Balance for FY ,104,277 Reserves General Fund Reserves are funded at 13.11% or $9,654,211 and include approximately 1%, or $703,676, reserve for contingency. Fund Balance Policy AR established a range of 8% 17% as unassigned fund balance with the goal of budget stabilization. Through the diligence of the Board, accumulated reserves are at levels not seen in recent history. 5

17 Citrus County Fiscal Year 2014/2015 Service Highlights Public Works The last Phase (Phase 4) of the CR 486 Road Widening Project was completed in This ambitious project started in 2001, included four separate phases totaling eleven miles which converted a two lane rural highway into a four lane facility with a multiuse walking trail connecting the east and west sides of the County. Water Quality projects will continue to take place this year within Kings Bay. These projects are designed to reduce the pollutant load which is currently directly discharging into Hunters Spring. Solid Waste will be installing a lift station and wastewater forcemain along SR 44 which will decommission the existing onsite package plant. This is projected to save over $200,000 annually in operating expenses of the plant. It will also provide a point of connection for existing and future businesses to County sewer along SR 44 from the landfill to CR 491. The County completed the T-Hangers at the Crystal River Airport and have under construction T-Hangers and the Terminal Building at the Inverness Airport. Leasing the T-Hangers at the Crystal River Airport has produced enough revenue to cover the annual operating expenses at the airport. The County purchased the office building that houses the West Side Government Center for $3.3 million in FY13/14. Community Services Cooperative Extension is expanding the expertise available to county residents, our youth, businesses and other agency partners. Extension provides guidance to expand our county s agricultural viability, efforts to identify critical local business needs and promote locally driven solutions. In FY, Extension Services will gain expertise in agriculture/commercial horticulture and in community resource development. Senior Programs continues to assist Citrus County s seniors by providing services that help them to age in their own homes, where they want to be. We will continue to fundraise and strengthen our community partnerships. Our goal is to never have a waiting list so no senior goes hungry. Housing Services continues to provide a multitude of services through grants and partnerships that include emergency home repair and rehab, water and sewer connections, rental assistance, homeless initiatives, neighborhood stabilization through the purchase, rehab and sale or rental of foreclosed homes, heating and cooling utility bill assistance, and mortgage assistance and principal reduction programs. Animal Services continues the Strive for Life initiative and will increase pet adoption outreach. Animal Services now has a full time veterinarian and a director position that will help work towards that goal. 6

18 Citrus County Fiscal Year 2014/2015 Visitors & Convention Bureau continues to strengthen our growing relationship with Visit Florida and our industry partners around the state. We will be developing a variety of cooperative advertising opportunities for its industry partners. We are working in conjunction with Parks & Recreation to help build and strengthen sports tourism by attending various Sports Conferences to secure major sporting events for Citrus County and for years to come. On September 25, 2014, Parks & Recreation opened the first Citrus County Dog Park (Bluebird Springs) for both locals and visitors to use. We are partnering with local businesses to develop our 2015 summer camp for youth series. Library Services is building on the concept of public libraries as centers for lifelong learning including adult and children s literacy programs, classes for the effective use of technology, and continuing to ensure equal and open access to information and resources that support personal and professional development. Metropolitan Planning Organization As a result of the 2010 Census, Citrus County has been identified as having a population of 80,962 within the newly designated urbanized area of Homosassa Springs-Beverly Hills-Citrus Springs, FL, which requires Citrus County to form a Metropolitan Planning Organization (MPO). Citrus County has finalized the creation of the Hernando-Citrus MPO, the joining of the Citrus County Transportation Planning Organization (TPO) with the existing Hernando County MPO. Funding for Transportation Planning purposes will be described in the Hernando-Citrus MPO s Unified Planning Work Program (UPWP). Funding would be obtained from several sources including: Federal Highway Administration, Federal Transit Administration, Florida Department of Transportation, Hernando County and Citrus County. The work program includes funding for the categories of administration, data collection, project planning, and regional coordination. Additional transportation funding will be available to Citrus County based on the merger of the Hernando-Citrus. County Road 491 Corridor Planning Study Area In 2013, the County Road 491 Corridor Planning Study was approved by the Board of County Commissioners. This study pertains to an area of the County comprising approximately 2,678 acres surrounding a segment of North Lecanto Highway (CR-491) as the appropriate place for the creation of a flexible development district and to establish a medical center campus. The segment of CR-491 is described as extending north from SR-44 to the south side of CR-486. This area, as it relates to the proposed Suncoast Parkway 2, is well-positioned to attract potential employers due to location, the scheduled widening of this segment of CR-491, and an anticipated development of a collector road system. The study supports the development of land use policy and an overlay plan for allowable land uses within the designated study area. The objective is to facilitate development projects generating higher wage jobs for the region and encouraging higher density development to support the overlay vision that includes a medical corridor. The County is in the process of amending its Comprehensive Plan to adopt 7

19 Citrus County Fiscal Year 2014/2015 policies that support the CR-491 Corridor Planning Study relate to transportation, utilities and infrastructure, economic development, historical and archaeological features, park and natural resources, and land use and urban design. The CR-491 Corridor Overlay Plan is based on adoption of Overlay Tiers that support a mix of residential and non-residential uses. Each Overlay Tier identifies the related land use districts that best support the anticipated land use for the area based on a desired development pattern. The Overlay Plan also reflects the desired roadway and trail pattern to promote connectivity between the CR-491 corridor and the Suncoast Parkway 2. The overlay corridor has been approved by the Board of County Commissioners. Property acquisition and roadway design are underway and Beyond The Duke Energy litigation has been settled and the black cloud of uncertainty has gone away. The settlement of the Duke litigation was a relief for the County. This ended the 15 months of costly litigation, resulted in immediate settlement payments in the amount of $3.9 million to the Board, and tax roll stability was achieved. Although Citrus County s population has slightly declined from 141,236 in 2010 to 139,271 in 2013, Florida is on track to break the 20 million mark during Florida s increased population will spread to our county. According to The Florida Legislature Office of Economic and Demographic Research (EDR), national economic recovery is well underway. Florida growth rates are returning to normal levels. It will take a few more years to completely recover from the great recession, but in various forecasts normalcy has been largely achieved by fiscal year Conclusion As positive signs of economic recovery are emerging, Citrus County can look forward to a future that is brighter than our recent past. Financial indicators such as a declining unemployment rate, increasing sales tax receipts and building permit revenues showing positive action. Administration continues to seek ways to provide greater services with increased efficiency to the citizens of our county. I feel we have developed a good fiscal plan for our County. With the cooperation of the Constitutional Offices, we have once again created a balanced budget, one that protects essential services in an economy that is on the mend. I believe we have weathered the storm and the future will begin a slow but progressive restoration of economic stability and renewed investment in infrastructure and maintenance of fixed assets. Acknowledgements I would like to thank our budget and management staff, as well as the Constitutionals, for their hard work in compiling a budget that best serves the needs of our residents. Good budgeting is more than looking for ways to cut costs. Above all, it is a plan for intelligent spending. With your cooperation and support, we can make 2015 a year that lays the foundation for a prosperous and sustainable future. This budget process was started with since retired County Administrator Brad Thorpe 8

20 Citrus County Fiscal Year 2014/2015 and Management and Director Cathy Taylor. I sincerely thank them for laying a great, sound foundation on which we can continue to build. Additionally, I want to recognize directors and staff of the various County departments who are committed to deliver services to Citrus residents, workers and visitors in an efficient, effective and equitable manner and to build a stronger community. In the end, it is the County employees who put the annual budget into action. Every day, they respond directly or indirectly to the citizens of this community. They are the County government s greatest assets and they do an outstanding job. Respectfully submitted, Jeff Rogers Jeff Rogers Interim County Administrator 9

21 Citrus County Fiscal Year 2014/2015 Financial Strategy Five-Year Forecast Citrus County s Five-Year Financial Forecast is intended to provide the Board and public information on revenues, expenditures and fund balance for the County s major funds for the next five fiscal years. A five-year forecast provides a means for measuring future year s needs and resources based on current conditions. This enables financial planning beyond the current single year budget process. The forecast also addresses uncertain economic conditions, the need for long term planning, the ability to analyze impacts of changes in revenues or costs, as a tool for evaluating financial decisions, provides an understanding of available funding, assesses the level that services can be sustained or capital investments can be made. General Fund General Revenue Fund 1 Revenue Expense Excess/ Deficit Fund Balance Projected Fund Balance Adopted 99,478,481 99,478,481-8,700,000 8,700,000 Projected 100,514, ,750,256 (235,316) 8,700,000 8,464, Projected 101,978, ,233,878 (255,556) 8,464,684 8,209, Projected 103,739,0203,999,048 (260,027) 8,209,128 7,949, Projected 105,538, ,886,069 (347,913) 7,949,101 7,601,188 1 Five year Strategic Plan, Government Services Group, Inc., July

22 Citrus County Fiscal Year 2014/2015 Transportation Revenue Expense Excess/ Deficit Fund Balance Projected Fund Balance Adopted 15,479,414 17,077,064 (1,597,650) 18,023,042 16,425,392 Projected 15,554,145 22,329,804 (6,775,659) 16,425,392 9,649, Projected 15,660,076 18,986,174 (3,326,098) 9,649,733 6,323, Projected 15,798,657 19,239,810 (3,441,153) 6,323,635 2,882, Projected 15,940,356 19,685,840 (3,745,484) 2,882,482 (863,002) Utilities Revenue Expense Excess/ Deficit Fund Balance Projected Fund Balance Adopted 14,650,533 16,689,940 (2,039,407) 20,834,000 18,794,593 Projected 14,964,885 16,935,933 (1,971,048) 18,794,593 16,823, Projected 15,141,224 17,203,609 (2,062,385) 16,823,545 14,761, Projected 15,334,550 17,478,361 (2,143,811) 14,761,160 12,617, Projected 15,545,453 17,760,539 (2,215,086) 12,617,349 10,402,263 11

23 Citrus County Fiscal Year 2014/2015 Forecast Assumptions REVENUES Ad Valorem assessed value: FY 14/ % FY 15/ % FY 16/ % FY 17/ % State Shared Revenue - 3% Communication Service Tax 2% Water & Wastewater Sales: FY 14/ % FY 15/ % FY 16/ % FY 17/ % EXPENDITURES Labor Cost: FY 14/15 1% FY 15/16 1.5% FY 16/18 2% Health/Medical Insurance 8% Workers Compensation 4% Fuel 3% 12

24 Citrus County Fiscal Year 2014/2015 Strategic Map of Excellence History Upon assuming the role of County Administrator, Brad Thorpe implemented a new approach to set program priorities, monitor performance and guide budgetary allocations. Building upon the Zero Based ing Program developed previously, County Administration and Senior Leadership crafted a Mission Statement, a Vision and set of Values. Using these strategic guides, we identified core public services along with operational support services which directly contribute to and support the quality of life enjoyed by Citrus County residents. A presentation to the Board of County Commissioners on this new Performance Based Management Program was well received and adopted by the Board. Subsequently in partnership with the organization Citrus 20/20, Inc. (a not-for-profit organization dedicated to facilitate achievement of a County Vision developed in 1995), a community Vision Check was held in Attended by over 100 citizens and representatives from other community organizations, the Vision Check identified community priorities that preserve and enhance the County s quality of life, environmental and cultural assets and the local economy. The results of the Citrus 20/20 Vision Check were conveyed to the County Commission which utilizes it in developing policy and the annual budget. Actions to Date Mission Citrus County Government is a value-driven organization dedicated to responsive citizen service by providing quality programs, services and facilities to build a strong community and promote the best quality of life for our citizens. Vision We are a user-friendly and common sense organization dedicated to responsive citizen service. Values Core Public Services Admin. Support Services Customer Service Community Services Human Resources Honesty & Integrity Development Services Management & Responsibility and Public Works Systems Management Accountability Water Resources Professional Excellence Quality Products & Services Present The current downturn in economic growth has resulted in a focused desire to re-evaluate current programs, funding and manpower allocations, and operational standards. To increase organizational collaboration, coordination completed waste, duplication and selfincurred bureaucratic impediments; the County implemented and completed an aggressive Leadership Professional Development Program for all supervisory level staff as well as additional key positions. 13

25 Citrus County Fiscal Year 2014/2015 Concurrently, to both educate the public and monitor community opinion on County operations a voluntary Citizens Academy Program has been developed. This Academy provides detailed insight into each area of County operations and utilizes field trips, hands-on activities and staff-citizen interaction to improve public awareness and promote accountability. The Citizen Academy Program has been expanded to include fall and spring sessions. Finally, increased interaction among staff at all levels and within and between all programs has resulted in a synergy that creates and fosters an accountable, responsive and transparent organization. The development of formal Key Performance Indicators (KPI s) has energized staff to self-evaluate their operations as it relates to their core public services as well as internal support services. Though many programs already tracked industry standard performance measures, the standardization of the process with an emphasis on qualitative and quantitative measurable goals and desired outcomes has re-instilled operational pride and cooperation as well as improved customer service performance. Future The continued decline in available resources combined with increasing costs and demands has resulted in a continual search for ways to accomplish more with less. Continuous Performance and Process improvement, cross training, the increasing utilization of technology and transition from disposable consumables to on-line access and digital information storage have become major initiatives within all County operations. As County staff adapts to the new norm, they must also convey to the public the limitations and costs that have been adopted to ensure long term sustainability. Data collection when viewed over time can provide insight into cyclic trends that allow strategic planning measures to mitigate potential shortfalls. Properly crafted KPI s help instill focus within programs and reduces resource draining mission creep. Continuous Performance and Process measurement assists supervisors in making daily decisions and can help identify areas in need of improvement. However, the greatest benefit of KPI s is to provide transparency to the use of public resources and to provide documentation which communicates to the general public, the County s operational performance and program accountability. 14

26 Citrus County Fiscal Year 2014/2015 Strategic Map to Excellence Administrative and Infrastructure Asset Management Attract, train and retain a diverse and professional work force P S S P S S Provide safe, clean and energy efficient public facilities S P Provide safe, reliable and energy efficient vehicles and equipment S S P S Enhance public access to local government via e-gov P S S S P Develop and sustain a secure technology infrastructure Safeguard and manage the county s physical assets P S P S S S Manage the county s financial assets P P Communicate and educate the community on county activities P S S S S S Utilize fair and competitive bidding to maximize value to dollars P S S S Economic Development Expansion of public infrastructure S P P Reduce/mitigate poverty impacts P S Efficient permitting P S S Public Safety Improved Code Compliance P S S Revised emergency response Standard Operating Procedures P S S S S Safe community S S S Trained emergency responders P S Environmental Stewardship Recycling/Waste reduction P S Responsible hazardous waste management P S S Educate public on environmental issues P S S Provide alternative transportation options P P Community and Human Services Promote health lifestyle P S Foster community support network P S S S Facilitate assistance to underprivileged P P Provide infrastructure for recreation and interaction P S S County Administration Community Services Planning & Development Human Resources Management & Public Works Systems Management P Transportation Water Resources 15

27 Citrus County Fiscal Year 2014/2015 Strategic Map to Excellence County Administration Community Services Planning & Development Human Resources Management & Public Works Systems Management Transportation Water Resources Development Services and Growth Management Provide efficient and affordable multi-modal transportation S S P Facilitate home ownership and affordable workforce housing P S Facilitate redevelopment P S S Encourage sustainable development P S Human Resources Management Promote employee safety and wellness S S P Support and facilitate professional growth S P S Foster consistency among supervisors S P Water Resource Maximize water use efficiency S S P Facilitate reuse water for irrigation Reduce nutrient loading into groundwater S P Expand centralized utility service S S P Public Works Maintain and manage the county's road network S P S Maintain the county's parks and rights-of-way Maintain the county's navigational waterway corridors P P P P = Denotes primary department responsibility S = Denote secondary department responsibility 16

28 Citrus County Fiscal Year 2014/2015 Citrus County Key Performance Indicators FY FY FY County Administration Attract, train and retain a diverse and professional work force Number of new hires Total number of employees attending training 5,170 4,620 2,566 Enhance public access to local government via e-gov Number of Total Page view/visits to County website 1,289,762 1,180,377 1,282,701 Number of web based electronic services available Number of Unique Pageviews to County website - 806, ,814 Manage the county's financial assets Percent of compliance with State statutory requirements 100% 100% 100% Program costs as percent of total county budget 0.17% 0.18% 0.21% Communicate and educate the community on county activities Number of Citizen Academy graduates Number of Press Releases Number of television broadcast- "Your County Commission" Community Services Reduce/mitigate poverty impacts First Time Homebuyer Program closings Housing replacements HUD (Section 8) voucher under lease Educate public on environmental issues Number of newspaper articles Number of TV show/wyke Educational Outreach- Total In-Person Contacts 11,700 8,939 18,145 Master Gardener Volunteer hours 4,875 4,454 5,747 Educate public on historical and cultural resources and issues Number of visitors/persons served 13,743 15,232 15,857 Educational Outreach- Total In-Person Contacts 2,685 3,560 3,280 Exhibitions installed in rotating gallery Total cash contributions from CC Historical Society 13,500 39,700 7,700 17

29 Citrus County Fiscal Year 2014/2015 FY FY FY Community Services (Cont'd) Total in-kind donated volunteer hours in support of the museum 92,479 97,416 97,361 Promote healthy life style Total recreation program attendance 79,216 69,192 22,968 Recreation number of children registered in summer youth programs Foster community support network Volunteer contribution (in hours) 117, ,012 86,567 Facilitate home ownership and affordable workforce housing First Time Homebuyer Program classes Emergency repairs - owner occupied Home repairs - owner occupied Utility assisted clients - LIHEAP 1,332 1,226 1,420 Provide infrastructure for recreation and interaction Total pool attendance (Bicentennial) 40,746 50,051 47,531 Total acreage of county parks 74,13,131 Number of County Boat Ramps Performance indicators for Citrus County Libraries Workload Circulation 704, , ,731 Library visits 551, , ,861 Library cards 95,682 91,746 92,080 Program attendance 43,981 43,918 48,870 Reference transactions 65,260 64,794 61,458 Computer usage (in hours) 109,855 92,857 92,080 Total Volunteer Hours 19,041 21,826 23,973 Efficiency * Library visits per FTE 11,794 11,178 10,136 Item circulation per FTE 15,075 14,440 14,176 Estimated cost of Service per capita

30 Citrus County Fiscal Year 2014/2015 FY FY FY Community Services (Cont'd) Effectiveness Library visits per capita Reference transaction per capita Percentage of citizens with library cards 68% 66% 66% Circulation per borrower Based on: County Population 141, , ,360 FTE Estimated Total Expenditures 3,090,191 2,974,896 3,000,989 Provide safe, reliable and energy efficient vehicles and equipment Percent of availability of vehicles 100% 100% 100% Provide alternative transportation options Monthly fixed route ridership 21,060 36,636 54,380 Provide efficient and affordable multi-modal transportation Ridership on county Transit 86,006 85,592 93,381 Planning & Development Efficient permitting Average permit turnaround time 9.9 days 8.65 days days Improved Code Compliance Number of complaints investigated Discontinued 3,371 3,475 Percent of compliance achieved Discontinued 97% 95% Human Resources Promote employee safety and wellness Number of employees attending safety classes 1,719 2,82,478 Support and facilitate professional growth Number of internal employees promoted within

31 Citrus County Fiscal Year 2014/2015 FY FY FY Management and Manage the county's financial assets Number of budget amendments processed Number of years received GFOA Distinguished Award Utilize fair and competitive bidding to maximize value Number of solicitation processed Contract Renewals Public Works Provide safe, clean and energy efficient public facilities Percentage of preventative maintenance work orders completed 92% 96% 98% Percentage of regular maintenance work orders completed 97% 96% 99% Recycling/waste reduction Percent of materials recycled 36% 32% 41% Amount of materials diverted from landfill burial-green Bin Program 54,000 tons 52,507 tons 55,500 tons Responsible hazardous waste management Amount of hazardous material diverted from waste streams 145 tons 150 tons 125 tons Provide alternative transportation options Number of bicycle/multi-purpose trail miles maintained Maintain and manage the county's road network Number of miles of road resurfaced Number of signs installed, repaired, replaced 4,407 4,993 5,367 Number of traffic signals serviced Maintain the county's right of ways Miles of ROW maintained 2, , , Maintain the county's navigational waterway corridors Acres of waterways treated 2,959 2,006 2,216 Acres of waterways harvested via mechanical harvesting Number of signs installed, repaired, replaced

32 Citrus County Fiscal Year 2014/2015 FY FY FY Public Works (cont'd) Develop and maintain county vehicles and usage Reduce parts inventory 10% 2% 1% Increase Technicians productivity 5% 0% 0% Systems Management Develop and sustain a secure technology infrastructure Total number of workstations and laptops Network availability 99.50% 99% 99% Number of work orders completed 1,514 1,479 1,950 Water Resources Water Conservation Number of public speaking engagements focused on water conservation & Florida-friendly Landscaping Number of water conservation product rebates & retrofits ,463 Gallons per day of water saved via conservation program 28,892 48,636 34,246 Education and training contacts ,140 Number of water violations issued 1, Maximize water use efficiency Gallons of reuse water beneficially used 193M 193M 211M Average per person per day water usage Facilitate reuse water for irrigation Gallons of reuse water used for irrigation 86M 115M 137M Reduce nutrient loading into groundwater Percent of wastewater treatment to advanced treatment status 40% 40% 40% Expand centralized utility service Miles of water mains installed and maintained Miles of wastewater lines installed and maintained Total number of connections to County Utilities (active avg.) 22,659 22,833 22,949 21

33 Citrus County Fiscal Year 2014/2015 County Planning Processes Description Purpose Impacts Capital Improvement Program (CIP) Five-year plan that includes project listing by department, by plan year and the proposed funding source. County Administrator annually submits this plan for Board of County Commission approval with the County. Allows planning for funding as well as debt service requirements and operating costs of new facilities and infrastructure improvements. Building & Grounds Maintenance Plan Five-year plan for facility and maintenance projects. Yearly evaluations establish a five year schedule for capital projects along with known maintenance requirements. The five year schedule provides a stable annual level of expenditures to insure the continued maintenance of county facilities and grounds. Comprehensive Water, Wastewater & Reuse Water Master Plans A detailed five-year plan and a ten-year outlook to define the Water Resource Department s outlook for the coming decade. To properly, effectively and efficiently execute necessary expansions to each facet of the utility systems so that costs for central utility services is minimized to larger portions of the county. Primary focus is on capital project requirements over the next five years integrated with the necessary rate structures to assure appropriate coverage of operating needs as well as the capital expenditures and compliance with bond covenants. Aviation Master Plan Long-range plan prepared in cooperation with FDOT, which evaluates impacts within each county. Manages aviation resources by evaluating how activities interconnect with each county. Long-range plan is utilized by FDOT to assist in evaluating grant funding and various project approvals where needed. Master Drainage Study Long-range master plan to improve stormwater run-off or County drainage. A County Drainage Study will be created to serve as an overall improvement guide. Long-range planning for financing County drainage improvements. Comprehensive Plan Long-range plan consisting of materials in such descriptive form, written or graphic, as may be appropriate to the prescription or principles, guidelines, and standards for the orderly and balanced future economic, social, physical, environmental, and fiscal development of Citrus County. Provides guidelines and standards for existing and future development of Citrus County. Includes CIP and various regulations and requirements that must be completed in accordance with Florida Statutes. 22

34 Citrus County Fiscal Year 2014/2015 Description Purpose Impacts Long Range Transportation Plan Long-range plan outlining specific transportation projects required to maintain and/or improve transportation within Citrus County. Provides guidance and prioritization for spending on existing and future transportation projects. Prioritizes transportation projects for those listed with the CIP as well as those beyond that timeframe. Affordable Housing Plan A detailed professional analysis of housing needs and proposed housing programs. Measures affordable housing needs, and assesses the social and economic impacts of providing such programs. Would require capital expenses and/or grant funding to implement affordable housing programs as determined. Watershed Management Plan Long-range plan prepared in cooperation with SWFWMD, which evaluates impacts within each watershed. Manages water resources by evaluating how activities interconnect with each watershed. Is utilized by SWFWMD to assist in evaluating grant funding and various project approvals and drainage retrofit projects where needed. Five-year Parks & Recreation Plan Five-year plan that reviews, evaluates and establishes County-wide programs and services. The overall purpose of the plan is to provide continuing sound guidance for the implementation of a well-balanced County recreation system. The primary focus of the plan is the recreational program expenses and the funding that will be required to meet the needs of the County. Recreation and Open Space Element Recreation Element of the County Comprehensive Plan. Provides requirements and guidelines for recreational standards and facilities. Provides for long term planning for financing County park facilities and infrastructure. Library Five-year Plan Annually evaluated and updated strategic plan for services, capital projects, and operating priorities, with objectives established for each budget year. Working document for implementation of objectives, measurement of levels of service in an effort to meet state standards, and receipt of financial benefits such as State Aid. Identifies priorities for inclusion in annual budget and Capital Improvement Plan. Library Technology Plan Annually evaluated and updated three-year plan to determine strategies and funding levels for future technology needs supporting the Library five-year plan. Provides a more detailed timeline for implementation of goals and objectives relating to computer hardware, software, and other technologies. Identifies priorities for inclusion in annual budget. 23

35 Citrus County Fiscal Year 2014/

36 Citrus County Fiscal Year 2014/2015 Reader s Guide This Reader s Guide describes the structure of the 2015 adopted budget and details the contents. This is a new format for the budget which started in Fiscal Year The design, format and groupings are intended to provide the average reader with streamlined, easy to locate and understandable informa on about County opera ons. The budget document includes items that demonstrate the budget as a policy document and financial plan. This guide explains how the document is organized and defines some of the more common terms used in local government finance. A Program Matrix organized by both Department and Fund Group will assist you in loca ng informa on about individual departments and programs. Message The County Administrator s transmi al le er highlights the issues and priori es involved in developing and presen ng the budget. It discusses major changes from the prior year. This sec on also contains a Five Year Financial Forecast for the General Fund and includes the forecast assump ons used to prepare this data. General Informa on The sec on provides general informa on about Citrus County, the budget development procedures and policies, and the accoun ng structure. Summary The budget summaries are designed to give the reader an overview of the en re County budget through use of charts and graphs. It will show trends and history. The next sec ons contain budget presenta ons for individual County Departments. They are organized in the following groups: General Fund Transporta on Fire/Library Special Revenue Enterprise Other Each of these groups generally comprises one or more opera ng departments to facilitate the reader s review of the budget. Departmental Pages serves as a summary of the department. Goal- This sec on states what is to be achieved as a result of the department s opera on. Core Objec ves- This sec on describes the ac vi es that will a ain the department s stated goal. 25

37 Citrus County Fiscal Year 2014/2015 Staffing Summary- This sec on provides a three year, past and present for this opera onal unit. Expenditure Summary- This sec on outlines the Board adopted appropria ons related to personnel services, opera ng expenses, capital outlay, debt services and transfers/ reserves. Revenue Summary- This sec on contains a summary of the funding sources that provide funding directly to the department. Debt Overview This sec on contains informa on on the County s outstanding debt, maturity dates, pledged revenues, and principal and interest payments. Capital Improvement Program (CIP) The Capital Improvement sec on provides informa on about the County s five year Capital Improvement Program. It includes informa on about major construc on and capital acquisi on projects planned for 2015 and capital plans for the next four years. There is a separate CIP document that provides more in depth informa on. Appendix The appendix sec on contains various other schedules to assist the reader in understanding the budget including a Glossary that provides defini ons for many of the terms used in the budget document and iden fies the acronyms. Loca ng Addi onal and Financial Informa on: In addi on to the document, the county has addi onal financial informa on available. Some of the documents that may be useful include: The document can be found online at h p:// managebudget/management_budget.htm Hard copies can be found at 3600 W. Sovereign Path, Suite 283, Lecanto, Florida The Comprehensive Annual Financial Report (CAFR) - presents the year-end financial statements for the County and includes sta s cal data as well. Each year s CAFR can be found on the Financial Services Department, Clerk of the Circuit Court s website at h p:// 26

38 Citrus County Fiscal Year 2014/2015 Program Matrix by Unit and Fund Group Administra on General Transporta on Fire/ Special Enterprise Other Total Fund Library Revenue Board of County Commissioners 526, ,882 County Administrator 792, ,833 County A orney 445, ,906 U lity Regulatory 384, ,406 Sub-total 1,765, ,406 2,150,027 Elected Officials Clerk's Office 2,354,755 2,354,755 Supervisor of Elec ons 1,401,345 1,401,345 Judicial Services 34, , ,650 Property Appraiser 3,407,219 3,407,219 Sheriff's Office 26,619,843 26,619,843 Sheriff - Ci es 1,908,094 1,908,094 Sheriff - Fire Rescue 9,852, ,943 10,109,796 Tax Collector 3,107,120 3,107,120 Sub-total 38,832,928 9,852, , ,943 49,491,822 Community Services Administra on 289, ,163 Animal Services 959, ,455 Extension Services 254, ,622 Grounds Maintenance 1,451, ,860 2,034,664 Housing Services 143, ,319 Library Services 4,138,808 27,360 72,079 4,238,247 Parks & Recrea on 1,065, , ,893 1,939,344 State/County Medicaid 2,037,336 2,037,336 Support Services 452, , ,284 Veterans 198, ,199 Visitor & Conven on Bureau 1,381,117 1,381,117 Sub-total 6,851,887 4,138,808 2,654, ,972 14,206,750 Offices Human Resources 508, ,270 Insurance Funds 9,448,106 9,448,106 Management & 507, ,099 Systems Management 1,574,327 1,574,327 Sub-total 2,589,696 9,448,106 12,037,802 Planning & Development Administra on 178,8578,851 Building Department 3,524,575 3,524,575 Code Compliance 618, ,812 Geographic Informa on Systems 520, ,761 Land Development 820, ,470 Sub-total 2,138,894 5,524,575 5,663,469 27

39 Citrus County Fiscal Year 2014/2015 Program Matrix by Unit and Fund Group Public Works General Transporta on Fire/ Special Enterprise Other Total Fund Library Revenue Administra on 357, ,832 Avia on 198,4098,401 Aqua c Services 677, , ,902 Beverly Hills MSBU 220, ,785 Citrus Springs MSBU 1,971,200 1,971,200 Engineering 24,001,279 1,947,163 25,948,442 Facili es Management 3,623,836 3,623,836 Fleet Maintenance 1,957,659 1,957,659 Hazardous Waste 246, ,821 Li er Program 325, ,005 Recycling 355, ,896 Road Maintenance 6,075,041 6,075,041 Solid Waste Opera ons 4,728,893 4,728,893 Solid Waste Long Term Care 954, ,169 Solid Waste Fleet 2,793,000 2,793,000 Solid Waste CIP 12,819,362,819,361 Sub-total 4,500,169 30,434,152 2,072,629 22,223,145 4,139,148 63,369,243 Water Resources Other Water & Wastewater Opera ng 35,298,956 35,298,956 Neighbors Helping Neighbors 24,900 24,900 Water Conserva on Grant 59,650 59,650 Water Connec on Fees 3,811,004 3,811,004 Wastewater Connec on 2,966,850 2,966,850 Renewal & Replacement 1,385,250 1,385,250 WRWSA Renewal & Repl 946, ,078 U lites Fleet 1,261,439 1,261,439 Bond Proceeds 3,668,000 3,668,000 Sub-total 49,422,127 49,422,127 Administra ve Services 1,042,530 1,042,530 Admin Svc - Public Safety 13,863,000 13,863,000 Capital Improvement Prgram 2,546,445 2,546,445 Community Agencies 58,080 58,080 County Planning 85,952 85,952 Debt Service 4,144,795 4,144,795 Division of Forestry 16,064 16,064 Health Department 789, ,984 Medical Examiner 378, ,160 Mental Health 483, ,360 Misc Impact Fees 1,991,086 1,991,086 Misc Special Revenues 1,238,698 1,238,698 Reserves and Transfers 13,541, ,300 13,922,010 Special Assessments 5,683,141 5,683,141 Street Ligh ng Districts 826, ,766 Sub-total 32,015, ,300 2,028,682 12,645,788 47,070,071 TOTAL 88,694,496 30,814,452 13,991,667,137,004 75,169,847 17,603, ,411,311 28

40 Citrus County Fiscal Year 2014/2015 General Information about Citrus County 29

41 Citrus County Fiscal Year 2014/2015 History of Citrus County Anthropologists believe Na ve Americans have been living, or at least visi ng, what is now Citrus County for at least 12,000 years. The Indian burial mounds at Crystal River date back to approximately the me of Christ. The Crystal River site was the central poli cal, religious and economic hub for the ancient coastal dwellers residing in the region. It was these people that the Spanish came in contact with in the early 1500s. Hernando DeSoto led his army through what is now Citrus County in 1539 during his search for gold. Panfilo de Narvaez came through our area prior to DeSoto in Except for Cuban fishermen and smugglers, few if any white men visited here for more than 300 years. During the late 1700 s and early 1800 s the Seminole Indians hunted in dense forests of pine, oak and cedar. Citrus County was an undeveloped land wai ng to be se led. When the United States took Florida from Spain in 1819 no se lement was a empted south of today s Ocala. Indians had free rein here un l the 1820 s when the western half of the county was declared off limits to keep the Indians from trading with escaped slaves who roamed the bays and inlets of Florida s gulf coast, including today s Crystal and Homosassa Rivers. When the American government tried to force the Seminoles to leave Florida and move to Oklahoma, figh ng broke out in 1835 in what came to be known as the Second Seminole War. The Withlacoochee Cove was headquarters for Osceola, the most famous of the Seminole War leaders. Several of that war s principal ba les took place here. When Florida became a state in 1845, what is now Citrus County was just beginning to see se lement by a few hardy pioneers. It was part of Hernando County in those days. The principal landowner was David Yulee, a U.S. Senator who developed a large sugar planta on on the Homosassa River. He lived there all during the 1850 s, but lost everything when Yankee soldiers raided and burned his home, called Margarita on Tiger Tail Island, during the Civil War. His sugar mill is s ll standing and has been made a state park. A er the war this already quiet place went into virtual hiberna on. It stayed that way un l the early 1880 s when Florida s first citrus boom brought farmers and developers here. Among them was Aus n Mann who, in addi on to citrus, was ac ve in the raising of ca le and sheep and formed a company to dig and operate canals on the east side of the county. He was also ac ve in poli cs and as the area s State Senator Mann guided through Legislature the bill that created Citrus as a county in He selected Mannfield as the first county seat, and also pla ed the town of Inverness. 30

42 Citrus County Fiscal Year 2014/2015 The great freeze of virtually ended the citrus business in Citrus County. Fortunately the county was already in the midst of a new boom, centered on phosphate mining. When the phosphate business died at the beginning of World War I, Citrus County se led into 50 years of rural solitude. People farmed, raised ca le, cut mber and fished. The popula on in 1950 (5,677) was actually smaller than in There was great hope during the 1960 s that the construc on of the Cross Florida Barge Canal would lead to industrial development, but construc on was stopped in 1970 for environmental reasons. During the 1970 s Florida Power Corpora on began construc on on its massive electrical power-genera ng complex which is s ll the largest industry in the county. Real estate became the next big thing in Citrus County during the 1970 s. Communi- es such as Beverly Hills, Sugar Mill Woods and Citrus Springs brought thousands of Northern re rees to this area and created a popula on boom that is s ll going on. The county has grown from 17,000 in 1960 to 142,000 in During the early 1980 s Citrus was designated Florida s Manatee Capital. The county's most significant tourist draw is that it is the only place in the United States where one can legally interact and swim with the West Indian manatee. This threatened species makes the county's spring-fed rivers its wintering home. According to the US Fish & Wildlife Services, as many as 400 of these playful creatures can be found in the County at one me. Long a tourist des na on, Citrus County is now known as the gem of Florida s Nature Coast. About the Area Citrus County, located on Florida s Nature Coast, is located 70 miles north of Tampa and 60 miles northwest of Orlando, along Florida s west-central coast and the Gulf of Mexico. The surrounding coun es include Levy to the north and northwest, Marion to the northeast, Sumter to the east and southeast, and Hernando to the south. There are two incorporated ci es within the county: Inverness and Crystal River. The City of Crystal River located on the West Side of the County occupies approximately 3,636 acres. Inverness, the County Seat, located on the East Side of the County occupies approximately 4,578 acres. Citrus County consists of three general physiographic regions: Coastal, Central Ridge, and the Lakes and River. The Coastal Area covers approximately 112,671 acres and par- 31

43 Citrus County Fiscal Year 2014/2015 allels the Gulf of Mexico. It may be described as: 1000 feet west of Highway US 19, north from the Hernando County line to the Withlacoochee River. Located between Highways US 19 and US 41, the Central Ridge occupies approximately 217,797 acres and is considered the largest of the three regions. The Lakes and Rivers Area occupies approximately 82,370 acres in the north and eastern por ons of the County. There are no natural sand beaches along the coastline of the County. However, there is one man-made saltwater beach located on Fort Island Trail west of Crystal River. The communi es of Hernando and Inverness host several freshwater beaches on the Tsala Apopka Chain of Lakes. The Tsala Apopka chain of lakes is 22 miles long covering 23,000 acres. The Withlacoochee River totals 45 miles of riverfront. 32

44 Citrus County Fiscal Year 2014/2015 Development Process The development of the budget involves three dis nct phases: formula on of budget requests, administra ve review and proposal, and County Commission review and adop on. The development of the Capital involves a slightly different process and ming. The procedures used in preparing both the opera ng and capital budgets are summarized below. The is prepared over a ten-month period beginning in January and ending in October. The sequence of events is as follows: Formula ng Requests: January March In January, the Director of the Department of Management and prepares guidelines and instruc ons for the upcoming budget process and presents them to the County Administrator. Goals that the Board has set are included in this process. In February, the Department of Management and will update preliminary revenue projec ons for the budget year. Based on this and other informa on, the Department of Management and presents the County Administrator with a recommenda on for a preliminary budget target. The County Administrator then determines the parameters for the en re County budget. The Department of Management and uses this target to develop the budget instruc ons that are issued, usually in early March. In February and March, department heads assess their departmental needs, prepare their opera ng budget requests, and submit them to the Department of Management and. The requests are usually due by the end of March. Administra ve Review and Proposal: April May requests are reviewed by the Department of Management and staff during April. Mee ngs are held between Departments and the Management and Department to review budget submissions to determine specific funding levels to be approved. Board of County Commissioners Review and Adop on: May - September The third stage of the budget cycle is the legisla ve review of the Proposed. During this me, the focus of the budget review turns to the Board of County Commissioners. On June 1 st the Property Appraiser provides an es mate of assessed property val- 33

45 Citrus County Fiscal Year 2014/2015 ues in accordance with F.S (7). On June 1 st the Property Appraiser s budget is to be submi ed to the State of Florida, Department of Revenue in accordance with F.S (1) (a). On July 1 st the Property Appraiser cer fies the taxable property values in accordance with F.S (1); (11). Preliminary budget hearings will be scheduled in late July to adopt the tenta ve millage rates. Revenues forecasted by the Office of Economic and Demographic Research (EDR) will be presented to the Board at this hearing. On August 1 st the Tax Collector's budget is to be submi ed to the State of Florida, Department of Revenue and the Board of County Commissioners in accordance with F.S (2). In August the Property Appraiser mails Truth-in-Millage (TRIM) no ces to all property owners. This no fies all taxpayers of the proposed tax rate, its rela onship to the prior year's rate, the total taxes based on the proposed rate, and the valua on of each parcel of property. Once the millage rate is cer fied, it may not be increased without r ing the no ces. The TRIM no ces must be mailed within fi y-five (55) days a er July 1 st. Florida Statutes requires that the Board hold at least two public hearings on the Proposed between September 3 rd and September 30 th, inclusive. The County adopts a budget through passage of a Resolu on. The Resolu on is filed with the Florida Department of Revenue, Property Appraiser and Tax Collector. Capital Planning The approved takes effect on October 1, the beginning of the fiscal year and the spending plan, as authorized by the Board, will be implemented throughout the fiscal year. Citrus County maintains a Capital Improvement Program (CIP) that covers a fiveyear period and updated annually in conjunc on with the budget. Proposed projects are priori zed and available funds are allocated accordingly. An integral part of this process is a review of the County s current debt and the County s financial ability to issue new debt. The Capital Improvement Program is published as a separate document. Funding for current fiscal year projects is included in the adopted budget. In January, department heads assess their capital projects to determine if they meet the defini on of a capital improvement project. A capital improvement project is defined as any new building, equipment, addi ons to exis ng structures, pur- 34

46 Citrus County Fiscal Year 2014/2015 chase of structures, the purchase of land in conjunc on with new or exis ng structures, and road and bridge projects that would normally have a life of at least ten (10) years and a ini al cost of greater than $50,000. Both of these criteria must be met in order to be considered a capital project. CIP requests are reviewed by Department of Management and staff during the months of February and March. Mee ngs between Departments and Management and Department to review CIP submissions to determine specific funding levels to be approved. The County Administrator will schedule a CIP Workshop to present the recommended projects to the Board of County Commissioners in April or May. Appropria ons from the reserve for con ngencies may be made to increase the appropria on for any par cular expense in the same fund for any lawful purpose, but no expenditures shall be charged directly to the reserve for con ngencies. The Board of County Commissioners may appropriate the reserve for future construc on and improvements for the purpose or purposes for which the reserve was established. 35

47 Citrus County Fiscal Year 2014/2015 January S M T W TH F S Jan 22-Jan Calendar Phase I - Review of Staff, Building Maintenance, and Computer Requests Distribu on of procedures and forms for the Phase I of process. Capital Improvement Project (CIP) - Distribu on of procedures and forms for the CIP. February S M T W TH F S Feb 19-Feb 28- Feb Phase I Deadline for Phase I budget requests. Phase I Distribute Phase I requests to Human Resources, Facili es Management, and Systems Management for review and recommenda ons. Capital Improvement Project (CIP) - Deadline for CIP project requests. 5-Mar Phase I Recommenda on of Phase I requests returned to DMB. March S M T W TH F S April S M T W TH F S Mar Mar 1-Apr 9-Apr 11-Apr 22-Apr Apr Phase 2 Request Phase Distribu on of procedures & Forms for the budget to Department/Division heads. County Administrator & DMB meet with Department/Division heads to review CIP requests. Disclosure No fica on to Bond Insurer (FSA) concerning 2007 Water & Wastewater Revenue Bonds BOCC Strategy Workshop Phase 2 Request Phase Return of all budget request forms to DMB Presenta on of the Capital Improvement Program to BOCC. County Administrator & DMB meet with Department/Division heads to review requests. May S M T W TH F S May 1-May 16-May Distribu on of budget request forms to Cons tu onal Officers and other organiza ons receiving County funding. Phase 3 Projec on Phase Distribu on of procedures for Fund Balance Projec- on and Carry Forward Projects. Phase 3 Projec on Phase deadline 36

48 Citrus County Fiscal Year 2014/2015 June S M T W TH F S Jun 1-Jun 1-Jun Property Appraiser will provide an es mate of the assessed property values. {F.S (7)} Submission of the Property Appraiser's budget to the Department of Revenue. {F.S (1)(a)} Request deadline for Cons tu onal Officers and other organiza ons receiving County funding. July S M T W TH F S Jul 9-Jul 23-Jul Property Appraiser will provide Cer fica on of Taxable Property Values. {F.S (1); (11)} Tenta ve amendments to Property Appraiser made by the Department of Revenue. {F.S (1)(a)} Preliminary Hearings to set tenta ve millage rates and finaliza on of revenue es mates. August S M T W TH F S Aug 1-Aug Aug 12-Aug Submission of Tax Collector's budget to the Department of Revenue. {F.S (2)} No fica on to Property Appraiser of proposed millage rates, MSTU, rolled back rates, date, me and place of the first public hearing. {F.S (2)(b)} Property Appraiser mails TRIM no ces to all property owners. {F.S } BOCC comment period ends on the Property Appraiser's budget; Final budget amendments from Department of Revenue {F.S (1)(a)} September 11-Sep First Public Hearing to adopt the Tenta ve {F.S (2)(c)} S M T W TH F S Sep 23-Sep Adver se the Second Public Hearings and Summary Statement {F.S (3)(b); (2)(d) and (3)(1)} Second Public Hearing to adopt the Final {F.S (4)} October S M T W TH F S Oct 23-Oct 31-Oct Appraiser, Tax Collector and Department of Revenue {F.S (4)} Cer fica on of compliance submi ed to the Department of Revenue {F.S } Adopted published on the County s Website 37

49 Citrus County Fiscal Year 2014/2015 Ci zen Involvement The County has numerous advisory boards and commi ees that encourage ci zen par- cipa on. Following is a brief descrip on of several of them: Affordable Housing Advisory Commi ee works to improve the housing situa on in the County by studying and developing projects. Avia on Advisory Board advises the Board of County Commissioners on all land acquisi ons, leases, construc on, reconstruc on on improvements, repairs, maintenance and general opera on of the Crystal River and Inverness Airports. Beverly Hills Advisory Council advises the Board of County Commissioners on budget, policies, services and other per nent ma ers of the Beverly Hills Municipal Service Benefit Unit (MSBU). Ci zen Advisory Task Force provides input rela ve to all phases of the project process for the Community Development Block Grant Program. Citrus Springs Advisory Council is responsible for both short and long range plans for the revenue generated by this assessment. To date, the accomplishments have been many, including entrance improvements, safety street ligh ng, median landscaping and two employees dedicated to the maintenance of Citrus Springs. Code Review and Appeals Board (CRAB) reviews any locally proposed technical amendments to building standards or regula ons and makes recommenda ons to the Board of County Commissioners, hears appeals of code interpreta ons, and makes decisions on varia ons and modifica ons concerning technical codes and standards. Enterprise Zone Development Agency (EZDA) provides the private sector with incen- ves to invest in distressed areas within the county through tax reduc on and other rela on of government fiscal and regulatory constraints. Historical Resources Advisory Board maintains its commitment to its partnerships among federal, state, local government, and the ci zens of Citrus County to iden fy, evaluate and protect historic proper es. Metropolitan Planning Organiza on (MPO) On July 15, 2014, the inaugural mee ng of the Hernando/Citrus MPO took place at the Hernando Government Complex. The MPO is mandated by the Federal Highway Act of 1973 to provide a coopera ve, comprehensive, and con nuing transporta on planning and decision-making process. The process encompasses all modes and covers both short-range and long-range transporta on planning. MPO plans and programs are reviewed by the Federal Highway Administra- on (FHWA) and the Federal Transit Administra on (FTA). Each urban area in the United States has a MPO, which acts as a liaison between local communi es, their ci zens, and the state departments of transporta on (DOTs). MPOs are important because they direct how and where available state and federal dollars for transporta on improvements will be spent. 38

50 Citrus County Fiscal Year 2014/2015 Planning and Development Review Board reviews development applica ons and makes recommenda ons to the Board of County Commissioners on changes to the Citrus County Comprehensive Plan and Land Development Code, has final ac on on variance and condi onal use applica ons, and provides direc on to staff regarding land use amendments and text amendments on development issues. Special Library District Advisory Board advises the Board of County Commissioners on ma ers concerning library budgets, policies, and services. Springs Steering Commi ee develops a management plan tailored for each spring system which iden fies issues, solu ons, costs and responsibili es. Tourist Development Council develops the plan for tourism development and marke ng, and makes recommenda ons for the use of Tourist Development Tax revenue. Transporta on Disadvantaged Coordina ng Board assists in establishing standards as required by the Florida Commission for the Transporta on Disadvantaged, advises transporta on management with regard to opera ng prac ces, and recommends changes to policies and prac ces. Veterans Services Advisory Board advises the Veterans Services Office on the unmet needs, policies, services and any other per nent ma ers as it relates to veterans services. Water and Wastewater Authority provides for the regula on of water, bulk water, and wastewater u li es within the unincorporated areas of the County. WellFlorida Council is a non-profit organiza on that provides expert insights, tools, programs and services to improve health outcomes for residents of North Central Florida and throughout the state. 39

51 Citrus County Fiscal Year 2014/2015 Amendment Process Florida Statutes direct that, upon final adop on, budgets shall regulate the expenditures of the County. Itemized es mates of expenditures shall have the effect of fixed appropria ons and shall not be amended, altered or exceeded except as provided by statute. The County will establish and maintain prac ces for the administra on and amendment of the annual budget. authority is legally maintained at the fund level; however; County Administra on imposes management of budget controls at the department level. expenditures and opera ng transfers out may not exceed budget appropria ons at the individual fund level. Appropria ons which are neither expended, encumbered, nor specifically designated to be carried over lapse at the end of the fiscal year. The Board of County Commissioners at any me within a fiscal year may amend a budget for that year as follows: Transfers Appropria ons for expenditures in any fund may be increased or decreased with the approval of the Board of County Commissioners, provided that total appropria ons of the fund are not changed. The budget transfer will be reviewed by the director of the reques ng division, followed by a review of the Department of Management and and prior to the subsequent approval by the County Administrator and Board of County Commissioners. Appropria ons from the reserve for con ngencies may be made to increase the appropria on for any par cular expense in the same fund for any lawful purpose, but no expenditures shall be charged directly to the reserve for con- ngencies. The Board of County Commissioners may appropriate the reserve for future construc on and improvements for the purpose or purposes for which the reserve was established. Resolu ons Revenues from a source not an cipated in the budget and received for a par- cular purpose (including, but not limited to, grants, dona ons, gi s or reimbursement for damages) may, upon approval of a resolu on by the Board of County Commissioners, be appropriated and expended for that purpose. Such receipts and appropria ons shall be added to the budget of the proper fund. The resolu on may amend the budget to transfer revenue between funds to properly account for unan cipated revenue. Increased receipts for proprietary funds received for a par cular purpose may, 40

52 Citrus County Fiscal Year 2014/2015 upon approval of a resolu on by the Board of County Commissioners, be appropriated and expended for that purpose, in addi on to the appropria ons and expenditures provided in the budget. If an amendment to the budget is required for a purpose not specifically authorized in Florida Statutes (2)(a-e), an amendment may be authorized by resolu on of the Board of County Commissioners following a public hearing adver sed at least 2 days, but not more than 5 days before the hearing date. Basis of Accoun ng and Budge ng The County follows Generally Accepted Accoun ng Principles (GAAP) for accoun ng and financial repor ng. Governmental GAAP requires use of the modified accrual basis of accoun ng for governmental funds and the accrual basis of accoun ng for proprietary funds. Under the modified accrual basis of accoun ng, revenues are recognized when they become both measurable and available to finance current expenditures. Expenditures are generally recognized when a liability is incurred. Under the accrual basis of accoun ng, revenues are recognized when earned and liabili es are recognized when incurred. Governmental funds are budgeted using the modified accrual basis of accoun ng. Proprietary funds are budgeted using the accrual basis of accoun ng, however, there are some excep ons. Loan proceeds are budgeted as revenue and principal payments on debt obliga ons are budgeted as expenditures. The accrual method does not recognize loan proceeds as revenue or principal payments on debt obliga ons as expenditures. Also, capital expenditures are budgeted as expenses, but must be capitalized under the accrual method of accoun ng. In addi on, deprecia on and amor za on are not budgeted items. The change in compensated absences is not budgeted under either method. Fund balance alloca ons (residual unappropriated liquid assets resul ng from prior year s opera ons) are budgeted and included as revenue on a budgetary basis as cash carry forward but are eliminated on a GAAP basis for final repor ng. Rela onship between the Capital and Opera ng s The capital and opera ng budgets affect each other in a number of ways. The amount of debt that can be supported by the opera ng budget helps determine the value of the bonds that can be sold in any given fiscal year. Opera ng budget resources, as governed by the County's revenue and by its budget stability and debt management policies, determine the level and composi on of the County's capital budget. The County's debt policy contains guidelines to help the County stay within a sound fiscal framework despite year-to-year varia ons in the amount of resources available for debt service. Capital budget decisions affect the opera ng budget in several ways. First and foremost is the amount of opera ng budget revenue that must be used to provide for debt service payments on any revenue bonds sold to fund capital projects. 41

53 Citrus County Fiscal Year 2014/2015 A second impact the capital budget has on the opera ng budget consists of the opera ng and maintenance costs associated with the completed facili es. The greatest opera ng impacts occur with a new facility, such as the opening of a new park. In such instances, costs rela ng to new maintenance and support staff and addi onal opera ng and u lity expenses must all be included in the opera ng budget. Other types of capital projects may have a rela vely small impact on the opera ng budget. Renova ons rarely increase opera ng costs much, if at all. Road, storm drainage, and other infrastructure projects do not normally result in the need for addi onal costs. However, when such projects reach a cri cal mass, addi onal maintenance staff will be needed, and at some point in the future, resurfacing and other expensive maintenance ac vi es will be required. Capital expenditures can also have posi ve impacts on the opera ng budget. For instance, infrastructure maintenance funded through the capital budget can result in substan al opera ng budget savings. An example is the resurfacing of roads using capital budget funds, which usually reduces the need for temporary repairs of potholes and other maintenance funded from the opera ng budget. Likewise, the renova on of an old facility will usually result in lower maintenance costs for that facility. New construc- on can also serve to reduce opera ng expenses if the new facility results in less need for rented or leased space. Fund Structure As a means of tracking and accoun ng for money, the opera ons of the county are divided into funds. The easiest way for most people to think about funds is to compare them to bank accounts. Money comes into a fund from a variety of sources and is then used to provide services to the public. Within funds are departments (i.e., Public Works Department) and within departments are cost centers. Each of these accoun ng units facilitates the tracking of costs and effec veness of services provided to the public. Within cost centers are accounts or line items. These are the basic units of measurement in the budget and make it possible to determine costs of specific programs. Each fund is accounted for with a separate set of self-balancing accounts that compromise its assets, liabili es, fund equity, revenues, and expenditures. A major fund is any budgeted fund that represents more than 10 percent of the total appropriated revenues or expenditures. The following are the county s fund types and defini ons. Governmental Funds Governmental Funds account for general governmental ac vi es which are largely supported by taxes and fees. They are accounted for on a spending or current financial resources basis. Governmental funds include the general fund, special revenue funds, debt service funds, capital project funds, and permanent funds. 42

54 Citrus County Fiscal Year 2014/2015 General Fund Special Revenue Funds General Fund - The general fund is used to account for resources that are not required to be accounted for in other funds. Both revenues and expenditures are budgeted in compliance with procedures established in Florida Statutes. Special Revenue Funds - Special revenue funds are established pursuant to state statutes or local ordinances in order to segregate resources that are designated to be used for specified purposes. Both revenues and expenditures are budgeted in compliance with procedures established in Florida Statutes. The following funds are considered major special revenue funds: Transporta on - The Transporta on fund accounts for road maintenance and repairs that are funded largely by ad valorem taxes and gas taxes. Also, this fund accounts for construc on and maintenance of county roads funded by gas taxes. The following funds are considered non-major special revenue funds: Special Assessment Districts - These funds account for road paving, private road construc on and maintenance, water and sewer, and other ac vi es financed by a levy of property owners. Impact Fees - Impact fee funds account for the receipt and expenditure of transporta on, parks, school, law enforcement, fire, emergency medical services, library, and public buildings impact fees. Street Ligh ng Districts - These funds account for the receipt and disbursement of funds levied for street ligh ng in 27 districts. Library Services - Library Services accounts for opera on of the library system that is funded by a special taxing district. Fire Rescue - Fire Rescue accounts for opera on of the fire districts that are funded by a special taxing district. Capital Project Funds Debt Service Funds Other Special Revenue Funds - These funds account for the receipt and disbursement of funds for community centers, county court media on, court alterna ve programs, water quality, boa ng and fishing improvement, crime preven on programs, Ar cle V, parks programs, business tax, and tourist tax. Capital Project Funds - Capital Projects Funds are established to account for the accumula on and use of resources for the acquisi on or construc on of major capital facili- es. There are no non-major capital funds. Debt Service Funds - Debt service funds are used to account for the accumula on of resources for, and payment of, principal, interest and other costs of long-term debt. The county appropriates current year expenditures and an cipated revenue. None of 43

55 Citrus County Fiscal Year 2014/2015 the County s debt service funds are considered major funds. Permanent Funds Proprietary Funds Enterprise Funds Permanent Funds - Permanent funds are used to account for resources that are legally restricted such that earnings, not principal, may be used to fund county programs. The county s budget does not include any of these types of funds. Proprietary Funds account for those external and internal business-type ac vi es that are provided on a basis consistent with private enterprise. They are accounted for on a cost of service or capital maintenance basis. Proprietary funds include enterprise funds and internal service funds. Enterprise Funds - Enterprise funds are used to account for opera ons that provide goods or services to the general public and are supported primarily through user charges or where the governing body has decided that periodic determina on of net income is needed. The following funds are considered major enterprise funds: Public U li es - These funds account for opera on and expansion of the water and wastewater systems and are funded by retail sales and user fees. The following funds are considered non-major enterprise funds: Landfill - This fund accounts for opera on of the class I sanitary landfill and is funded by user fees and assessments. Internal Service Funds Building Inspec on - This fund accounts for the building division s ac vi es that are funded by building permits. Internal Service Funds- Internal service funds are used to account for the financing of goods or services provided by one department to other departments of the county, or to other governments on a cost reimbursement basis. The county has the following internal service funds: Health Insurance, Insurance Trust, Dental Insurance, Fleet Management, and Fleet Vehicle Trust Fund. None of these funds are considered major funds. Fiduciary Funds Fiduciary funds account for assets that belong to others which are under county control but cannot be used to fund county programs. Fiduciary funds include the following fund types: pension and other employee benefit trust funds, investment trust funds, private-purpose trust funds, and agency funds. The county s budget does not include any of these types of funds. 44

56 Citrus County Fiscal Year 2014/2015 Revenue and Expenditure Category Descrip ons Revenues Taxes - Revenue derived from legisla vely authorized charges. Licenses & Permits - Charges for the issuance of licenses and permits. Intergovernmental Revenue - Grants, en tlements, shared revenues and payments for goods and services provided by one government to another. Charges for Goods & Services - Fees and charges for goods and professional or other services rendered. Fines and Forfeitures - Revenue derived from monetary judgements imposed or a penalty by which one loses rights in property. Miscellaneous Revenues - Revenue derived from sources not otherwise provided for in other revenue accounts. Other Financing Sources - Revenue derived from the proceeds of long term debt, opera ng transfers and the disposi on of fixed assets. Expenditures General Government - A major class of services provided by the legisla ve, judicial and administra ve branches of the government en ty for the benefit of the public or governmental body as a whole. This class does not include administra ve services provided by a specific department in support of services properly includable in another major class. Public Safety - A major class of services provided to achieve a sa sfactory living environment for the community and the individual. Transporta on - A major class of services provided by the governmental en ty for the safe and adequate flow of vehicles and pedestrians. Economic Environment - A major class of services provided for the development and improvement in the welfare of the community and individual. Human Services - A major class of services provided for the care, treatment and control of mental and physical illness. Culture & Recrea on - A major class of services to provide culture and recrea on to the community. Debt Service - A major class of expenditures used to account for principal and interest payment of debt. Other Financing Uses - Includes all rou ne or regular interfund transfers. 45

57 Citrus County Fiscal Year 2014/2015 Financial Organiza onal Chart Total $243,411,311 General Fund $88,694,496 Transportation Funds $30,814,452 Special Revenue $17,137,004 Enterprise Funds $75,169,847 Fire/Library Taxing District $13,991,661 Other Funds $17,603,851 General Government $43,027,648 Road Maintenance $6,075,041 Insurance Trust $9,448,106 Solid Waste Management $22,223,145 Fire Rescue $9,852,853 Impact Fees $4,757,164 Constitutional Officers $38,832,928 Engineering $1,166,199 Water Quality $503,000 Utilities $49,422,127 Library Services $4,138,808 Debt Service $4,144,795 Human Services $4,280,267 5 Year Road Program $22,835,080 Fleet Maint. & Replacement $1,957,659 Building $3,524,575 Special Assessment $8,701,892 Culture & Recreation $1,065,116 Admin. & Reserves $738,132 Misc. Programs $5,228,239 Misc. Programs $1,488,537 46

58 Citrus County Fiscal Year 2014/2015 Fiscal Policies Florida Statutes Chapters 129 and 200 govern the budget process and the levying of ad valorem taxes. The Statutes address the budget metable from the point of ini al presenta on of the proposed budget and taxable value to the Citrus County Board of County Commissioners. The metable, public adver sing requirements, and the two required public hearings to adopt the budget and levy ad valorem taxes are statutory requirements. Addi onally, State Comptroller Regula ons dictate a uniform accoun ng structure, which must be embodied in the budget and financial repor ng. formula on, adop on and execu on in Citrus County involve the interac on of many people. The purpose of the process is to iden fy service needs, develop strategies for mee ng these needs and develop detailed revenue and expenditure plans to carry out the strategic plans. The budget document provides a summary of the financial plan for county opera ons for the fiscal year beginning October 1 and ending September 30. This document shows revenue sources and how they will be spent. It also contains the objec ves of departments and programs. The County has addi onal funds that are audited, but not included in the budget document. These funds include grant funded revenues which are adopted by resolu on upon award from funding agencies. The total of the es mated receipts, including balances brought forward, must equal the total of the appropria ons and reserves, therefore enabling a balanced budget. Legal Requirements An annual budget shall be prepared, approved and adopted for each fiscal year. The budget controls the levy of taxes and expenditure of money for all County purposes. The budget shall be conducted in accordance with Chapters 125, 129, 200 and 218 of the Florida Statutes, as amended. Pursuant to Chapter , Florida Statutes, it is unlawful for the Board of County Commissioners to expend or contract for expenditures in any fiscal year in excess of the amount budgeted in each fund. Every appropria on shall lapse at the close of the fiscal year. The Board of County Commissioners on May 26, 1998 adopted resolu on establishing the fund level as the legal level at which expenditures may not legally exceed appropria ons. Fund Balance Policy The fund balance policy is to establish unassigned funds to guard its ci zens against service disrup on in the event of unexpected temporary revenue shor alls or unpredicted one- me expenditures. Adequate reserve levels are a necessary component of the County s overall financial management strategy and a key factor in external agencies measurement of the County s financial strength. The procedure is as follows: 47

59 Citrus County Fiscal Year 2014/2015 The County will establish a minimum unassigned fund balance in the General Fund of eight percent (8%) and a maximum of seventeen percent (17%). Annual contribu ons will be budgeted from General Fund resources as available to maintain the target reserve level. Any shor all in an individual year shall be recaptured in the subsequent fiscal year. It will be the policy for the County to apply the above criteria for annual analysis during its budge ng process. A range of fund balance will be presented to the Board for approval as part of the annual budge ng process; any devia on from the policy shall be documented and presented at this me. If a fund balance is outside of the established range, the proposed budget must include a mul -year plan of ac on to achieve compliance with the established range. In the event of the declara on of an emergency by the Board of County Commissioners, a minimum Fund Balance equal to eight percent (8%) of opera ng expenditures will be maintained. A supermajority vote of the Board is required to approve the use of the Fund Balance such that it falls below the eight percent (8%) target. The County will iden fy a plan to restore the General Fund balance to its target amount as part of the emergency budget proposal. The County will include all projected fund balances in the annual budget. All reserves will be presented in the annual budget. Reserves And Con ngencies Policy This policy establishes criteria and procedures for u lizing reserves and con ngencies. Con ngency accounts will be established to provide the following: Funding for the unexpected increases in the cost of providing exis ng levels of service. Temporary and non-recurring funding for unexpected projects. Funding of a local match for public or private grants. Funding to accommodate unexpected program changes and mandates from other governmental bodies. Funding to ini ate programs or projects. 48

60 Citrus County Fiscal Year 2014/2015 Requests for use of con ngency accounts must be approved by the Board of County Commissioners. It shall be the goal of the Board that the general government con ngency account be budgeted at no less than one percent (1%) of projected general fund opera ng revenues for the ensuing fiscal year. The County s budget will be amended at such me the County Commission authorizes the withdrawal of funds from reserves or con ngency accounts. All requests to the County Commission for withdrawal of funds from con ngency or reserve accounts shall be accompanied by a con ngency addendum prepared by the Department of Management and showing year-to-date ac vity of the con ngency account, as well as the current account balance. One- me Revenue Policy The County will give highest priority in the use of one- me revenues to the funding of capital assets or other one- me expenditures. U lizing one- me revenues to fund ongoing expenditures results in incurring annual expenditure obliga ons which may be unfunded in future years. Using one- me revenues to fund capital assets or other nonrecurring expenditures be er enables future administra ons and Boards to cope with the financial problems when these revenue sources are discon nued, since these types of expenditures can more easily be eliminated. Debt Service Policy Citrus County s debt policies are detailed in the Debt Management Policy as adopted by the Board of County Commissioners. The policy includes the following items: Long-term debt obliga ons will not be used to fund regular opera ons. The amount of long-term debt issued annually will be monitored to maintain bankqualified status and take advantage of small issuer exemp ons in the federal arbitrage laws. Tax-exempt debt will con nue to be issued as long as it provides savings over issuing taxable debt. Debt will not be issued for a term exceeding the useful life of the underlying assets purchased or constructed with the proceeds. Advanced refunding of debt will be considered if a present value savings of at least three (3) percent can be realized. Citrus County has no legal debt limits. The only restric on on general obliga on bonds is that voters of the county must, through a referendum, approve the use of ad valorem tax proceeds to repay the debt. The 10 mill cap on ad valorem taxes may be exceeded for the purpose of debt service on general obliga on bonds upon approval of the voters of the county. Citrus County currently has no general obliga on bonds outstanding. 49

61 Citrus County Fiscal Year 2014/2015 Investment Policy The Citrus County Board of County Commissioners and Citrus County Clerk of the Courts will invest public funds in a manner which provides the highest investment return with the maximum security while mee ng the daily cash flow demands of the en es and conforming to all state statutes governing the investment of public funds. Procurement Policy The Citrus County Board of County Commissioners has established a purchasing program that insures goods and services are obtained in a consistent and mely manner, and at the lowest possible price consistent with required standards. Risk Management Policy Citrus County will apply to the risk of accidental and fortuitous loss the risk management process, which includes a systema c and regular iden fica on of loss exposures, the analysis of those loss exposures, the applica on of sound risk control procedures, and the financing of risk consistent with the Citrus County BOCC financial resources. The County, in accordance with its statutes, laws, and guided by its Administra ve Regula on s, is to be protected against accidental loss or losses that in the aggregate during any financial period would significantly affect the budget or the ability of the County to con nue to fulfill its responsibili es to taxpayers and the public. 50

62 Citrus County Fiscal Year 2014/2015 Schedule of Ad Valorem Taxes and Required Millage 2013/ /2015 Revenue Millage Revenue Millage County-Wide General Fund $ 71,516, $ 55,189, Transportation 7,194, ,506, Health Department 1,028, , BOCC County-Wide Total $ 79,739, $ 61,454, Special Districts Library Services $ 3,392, $ 2,630, Fire Rescue 7,126, ,173, Stormwater 939, , Special Districts Total $ 11,457, $ 8,516, Total Millage $ 91,197, $ 69,971, Summary of Total 2013/ /2015 Change General Fund $ 98,860,983 $ 88,694, % Health Department 1,009, , % Transportation Funds 33,502,456 30,814, % Debt Service Funds 4,166,100 4,144, % Special Revenue Funds 4,786,635 4,941, % Internal Service Funds 10,895,693 11,405, % Enterprise Funds 78,555,645 75,169, % Special Assessments 8,726,719 8,701, % Impact Fees 5,938,296 4,757, % Library Services 4,844,118 4,138, % Fire Rescue 11,300,274 9,852, % Total $ 262,586,233 $ 243,411, % 51

63 Citrus County Fiscal Year 2014/2015 Millage Rate History The budget reflects a.0885 mills decrease in the total millage rate. The Fire Rescue and Health Department millage decreased to maintain funding at prior year level. The General Fund and Transportation millage decreased, by eliminating some of the proposed new staff positions and postponing some projects and initiatives. Taxable Value History The above chart represents the historical taxable value with the percentage increase/(decrease) from the prior year. The chart depicts a seven year decline of 36.4 percent. 52

64 Citrus County Fiscal Year 2014/2015 Property Value History Year Final Valuation Millage Taxes Net * ,724,688, ,527, ,903, ,589,306, ,903, ,906, ,380,488, ,249, ,122, ,899,783, ,899, ,814, ,025,159, ,236, ,353, ,582,636, ,245, ,308, ,316,089, ,215, ,064, ,043,459, ,421, ,875, ,160,777, ,053, ,038, ,893,519, ,971, ,283,052 * Net excludes reserves accounts established to record fund balance. 53

65 Citrus County Fiscal Year 2014/2015 Property Tax on Average Residential Home With a Taxable Value of $98,800 less the Homestead Exemption of $25,000 and less a Non- School Exemption of $25,000 for values between $50,000 and $75,000 BOCC School Total Tax Bill $1, This represents a typical Ad Valorem tax notice. Ad Valorem taxes account for approximately 60% of the General Fund revenues. Ad Valorem taxes are levied against real estate and certain personal, non-real estate property held for commercial or investment purposes. The notice of Ad Valorem taxes which is mailed out to property owners of record in Citrus County incorporates a millage rate made up of five components. Millage is an expression of the number of mills per dollar of assessed valuation levied. The Homestead Exemption is available to permanent residents of the County, and excludes the first $25,000 of appraised value. On January 29, 2008, an amendment was approved which provides an additional $25,000 of homestead exemption for values between $50,000 and $75,000. This additional exemption does not apply to the School. Other MILLAGE RATE TAXING AUTHORITY General Government - Represents the operating millage levied by the County and goes toward providing county-wide functions including the Sheriff, courts and judicial systems, health department, parks and other government responsibilities; maintenance of road systems for residents in unincorporated areas; provide library services; provide fire protection; Public Schools - Comprised of local effort required of the Citrus County School Board by the State,.7480 discretionary millages and mills for district local capital improvements of the Citrus County School Board; Mosquito Control - Levy by the Mosquito Control District; Water Management - Levy by the Southwest Florida Water Management District; to provide protection of water and waterways in Citrus County TOTAL MILLAGE 54

66 Citrus County Fiscal Year 2014/2015 Summary of Total by Fund Type General Fund Transportation Fire/ Library Special Revenue Enterprise Other Total REVENUES Ad Valorem Taxes $55,189,120 $6,218,425 $7,804,682 $759,357 $ $ $69,971,584 Other Taxes 1,800,000 5,535, ,000 45,000 8,130,000 Licenses and Permits 4,599,284 1,670,000 2,614,788 8,884,072 Intergovernmental Revenue 10,019,000 2,335,750 80,000 72, ,449 12,813,199 Charges for Services 7,532,763 7,806,939 19,632,097 34,971,799 Fines and Forfeitures 111,400 53,960 15, ,360 Miscellaneous Revenues 985, ,475 92,000 1,005, , ,797 3,003,429 Other Non-Operating Revenue 388, ,200 Statutory Reserves (3,781,906) (712,233) (628,799) (129,264) (1,087,106) (150,004) (6,489,312) Sub-total 71,856,197 13,532,417 11,947,167 10,318,329 21,043,191 3,156, ,853,331 Cash Carry Forward 14,150,120 17,264,835 2,019,494 4,873,425 50,485,175 10,674,504 99,467,553 Interfund Transfers 2,688,179 17,200 25,000 1,945,250 3,641,481 3,773,317 12,090,427 TOTAL $ 88,694,496 $ 30,814,452 $ 13,991,661 $ 17,137,004 $ 75,169,847 $ 17,603,851 $243,411,311 EXPENDITURES Personnel Services $ 35,748,663 $ 5,056,751 $ 7,722,807 $ 6,660,678 $ 6,774,717 $ 70,574 $ 62,034,190 Operating Expenses 33,847,346 2,524,598 2,472,465 6,231,984 11,061,834 1,159,753 57,297,980 Capital Outlay 1,860,152 9,434,852 1,605, ,739 14,363,416 3,301,213 31,213,172 Grants in Aid 1,578,464 40,911 43, ,556 5,000-1,814,076 Debt Service 2,057, ,101 5,050 3,494,900 4,646,213 10,635,547 Sub-total 75,091,908 17,057,112 12,276,318 13,692,007 35,699,867 9,177, ,994,965 ed Reserves 9,654,211,576,912 1,560,470 3,135,111 31,970,716 7,709,301 65,606,721 Interfund Transfers 3,948,377 2,180, , ,886 7,499, ,797 14,809,625 TOTAL $ 88,694,496 $ 30,814,452 $ 13,991,661 $ 17,137,004 $ 75,169,847 $ 17,603,851 $243,411,311 55

67 Citrus County Fiscal Year 2014/2015 Summary of Total by Category FY 12/13 FY 13/14 FY 14/15 % Adopted Adopted Change REVENUES Ad Valorem Taxes $ 54,974,855 $ 67,151,430 $ 69,971, % Other Taxes 8,085,342 8,020,000 8,130, % Disputed Ad Valorem Taxes - 24,045, % Licenses and Permits 4,704,311 8,622,287 8,884, % Intergovernmental Revenue 13,139,297 12,314,375 12,813, % Charges for Services 36,836,281 36,092,649 34,971, % Fines and Forfeitures 180, , , % Miscellaneous Revenues 4,484,819 2,887,857 3,003, % Other Non Operating Revenue 773, , , % Statutory Reserves - (7,599,395) (6,489,312) % Sub-total 123,178, ,006, ,853, % Cash Carry Forward - 98,516,850 99,467, % Interfund Transfers 16,378,804 12,063,039 12,090, % TOTAL $ 139,557,229 $ 262,586,233 $ 243,411, % EXPENDITURES Personnel Services $ 54,841,145 $ 59,813,698 $ 62,034, % Operating Expenses 55,200,877 56,929,120 57,297, % Capital Outlay 6,426,818 31,792,250 31,213, % Grants in Aid 1,706,428 1,962,934 1,814, % Debt Service 9,077,170 10,528,017 10,635, % Sub-total 127,252, ,026, ,994, % ed Reserves - 66,174,204 65,606, % Disputed Reserve - 22,843, % Interfund Transfers 16,962,658 12,542,870 14,809, % TOTAL $ 144,215,096 $ 262,586,233 $ 243,411, % 56

68 Citrus County Fiscal Year 2014/2015 Total Discretionary General Fund Discretionary 57

69 Citrus County Fiscal Year 2014/2015 Total Categories $243,411,311 Cash Carry Forward by Fund Type $99,467,553 58

70 Citrus County Fiscal Year 2014/2015 Expenditures by Fund Group Percent of Enterprise Expenditures Enterprise Funds Utilities 49,422,127 Solid Waste 22,223,145 Building Dept. 3,524,575 Sub-total 75,169,847 General Fund 88,694,496 Transportation Funds 30,814,452 Fire Taxing District 9,852,853 Library Taxing District 4,138,808 Special Revenue Funds 17,137,004 Non-Major Funds 17,603,851 TOTAL 243,411,311 The above graph illustrates all county expenditures by fund group. The Enterprise Funds that are funded from charges for services include Utilities, Solid Waste, Building, and the debt-service and capital projects for the Enterprise Funds. The General Fund is used to account for resources that are not required to be accounted for in other funds. Transportation Funds consists of Road Maintenance, Public Works Administration, Engineering, Residential/Major Road, and respective Reserves and Transfers. Fire Taxing District consists of funds directly related to Fire Rescue. Library Taxing District are for the Citrus County Libraries. Special Revenue Funds consist of multiple funds such as the Health Department and Internal Services. Non-Major Funds include Debt Service Funds, Special Assessments, and Impact Fees. 59

71 Citrus County Fiscal Year 2014/2015 Summary of Total by Major Funds FY 12/13 FY 13/14 FY 14/15 % Adopted Adopted Change REVENUES General Fund $ 67,833,969 $ 98,860,983 $ 88,694, % Transportation Funds 13,770,476 33,502,456 30,814, % Enterprise Funds 29,111,302 78,555,645 75,169, % Non-Major Funds 28,841,482 51,667,149 48,732, % TOTAL $ 139,557,229 $ 262,586,233 $ 243,411, % EXPENDITURES General Fund $ 73,561,260 $ 98,860,983 $ 88,694, % Transportation Funds 11,173,277 33,502,456 30,814, % Enterprise Funds 27,848,273 78,555,645 75,169, % Non-Major Funds 31,632,289 51,667,149 48,732, % TOTAL $ 144,215,096 $ 262,586,233 $ 243,411, % 60

72 Citrus County Fiscal Year 2014/2015 Where the $243.4M comes from... FY 2014/2015 Adopted and how the $243.4M is utilized 61

73 Citrus County Fiscal Year 2014/2015 Elected Officials $38,832,928 Reserves by Fund Functionally $65,606,721 62

74 Citrus County Fiscal Year 2014/2015 General Fund Revenues $88,694,496 General Fund Expenditures $88,694,496 Notes: The chart above represents only the Citrus County General Fund. The categories above are from the State of Florida, Uniform Accounting System. 63

75 Citrus County Fiscal Year 2014/2015 General Fund State Mandate Summary Statutory Requirements: Florida Statute: County Audit ,666 Predisposition of Juveniles ,342 Inmate Medical - outside ,000 Forensic Physical Examination ,000 Unemployment Compensation - BOCC ,000 County Planning Councils ,952 Division of Forestry ,064 Tax Bill Postage/Tax Deeds , ,000 Tax Increments to City CRAs , , , ,275 GROWTH MANAGEMENT Land Development/Comprehensive Planning/ Concurrency Management 44CFR.1,59-65; , , 163, 177 part I, , , , 163 part II, , , ,470 HUMAN SERVICES Medicaid ,037,336 General Assistance: Burials & Cremations ,000 PUBLIC SAFETY Detention Support ,898,370 Medical Examiner ,160 Mental Health & FL Admin Code 65,65E ,360 Baker Act Transports 35,000 Electronic Inmate Monitoring ,000 Emergency Medical Services (EMS) ,288 SUPPORT SERVICES General Insurance/Other Risk Programs , , ,000 FDLE ,800 CONSTITUTIONAL OFFICERS Court Administration , , , , ,000 Public Defender , , , ,600 State Attorney , , , ,760 Clerk of County Courts , , , ,500 Guardian Ad Litem ,192 Property Appraiser , ,407,219 Tax Collector , ,107,120 Supervisor of Elections , , , , , 1,401, , , Sheriff - Service of Court Process ,235,932 Total Statutory Requirements 29,311,751 General Fund Expenditures 88,694,496 Percentage of Statutory Requirements 33.05% 64

76 Citrus County Fiscal Year 2014/2015 Positions by Fund Type Positions per 10,000 Residents FY 08/09 FY 13/14 65

77 Citrus County Fiscal Year 2014/2015 Summary of Adopted Positions Change from Fund 2012/ / /2015 Current Year Board of County Commissioners General Fund Animal Services Aquatic Services Board of County Commissioners Code Compliance 11 9 (2) Community Centers Community Service Administration County Administrator County Attorney (1) Extension Center Facilities Management Geographic Res & Planning (1) Grounds Maintenance Housing Services Human Resources Land Development Management & Parks and Recreation Planning & Development Support Services Administration (1) Systems Management Veterans Services Total General Fund Road and Bridge Road Maintenance Public Works Administration Engineering Total Road and Bridge Special Assessments Citrus Springs MSBU Library Services Library Services Adopted positions include all regular ongoing positions based on headcount. The Full Time Equivalency (FTE) count would be lower since part-time employees are calculated based on the number of hours budgeted in the fiscal year. 66

78 Citrus County Fiscal Year 2014/2015 Summary of Adopted Positions con t. Change from Fund 2012/ / /2015 Current Year Special Revenue Funds Central Ridge Community Center Drug Court Teen Court 2 Article V State Attorney Article V Public Defender 1 Article V Circuit Court Article V Drug Court Parks Special Programs Visitor & Convention Bureau (1) Utility Regulatory Total Special Revenue Funds (1) Internal Service Funds Fleet Management (1) Enterprise Funds Solid Waste Management (2) Litter Program Recycling 1 Hazardous Waste Utilities System Building Total Enterprise Funds Total Board Positions Fire Protection Fire Rescue Constitutional Offices Clerk to the Board Elections Property Appraiser (2) Sheriff - General Operating Sheriff - Court Services (2) Sheriff - City of Crystal River (1) Sheriff - City of Inverness (3) Tax Collector Total Constitutional Offices Total Positions

79 Citrus County Fiscal Year 2014/2015 Revenues Many revenue estimates are provided by the Office of Economic and Demographic Research (EDR). The EDR is a research arm of the Legislature principally concerned with forecasting economic and social trends that affect policy making, revenues, and appropriations. EDR provides objective information to committee staffs, and members of the legislature in support of the policy making process. EDR publishes all of the official economic, demographics, revenue and agency workload forecasts that are developed by Consensus Estimating Conferences and makes them available to the Legislature, state agencies, universities, research organizations, and the general public. EDR, through a contract with the University of Florida, arranges for annual estimates of population of each city and county in Florida, which provide the basis for revenue sharing programs. In determining revenue budget estimates, collection trends, economic conditions and other relevant factors are analyzed to determine the reasonableness of EDR s projections for Citrus County. The following are descriptions, historical trends, and projected revenues for 2015 from the County s major revenue sources. The revenue sources profiled in this section comprise 97.9% of the total revenue budget for fiscal year Ad Valorem Tax Ad valorem taxes are levied on the assessed value of real and tangible personal property located within the County. Intangible property and motor vehicles are excluded from this tax. The tax is limited to a 10 mill cap, except for voted debt service millage and voted millage not to exceed two years. Exemptions related to this tax include a $25,000 homestead exemption for Florida residents and an exemption for property used for charitable or government purposes. There are annual limits on increases in property values used to compute the amount of this tax for properties that qualify for the homestead exemption. The Property Appraiser and Tax Collector are responsible for the administration and collection of ad valorem taxes. The State of Florida, Department of Revenue sets the rules and regulations and prescribes the forms to be used in the process. Residents of Florida are entitled to a $50,000 homestead exemption for property considered to be the permanent home. This homestead exemption is deducted from the assessed value of the property and saves each qualified homeowner in the County $ based on the millage rate of for fiscal year Additional, smaller exemptions are also available for widows/widowers, disabled veterans, and those with other qualifying disabilities. 68

80 Citrus County Fiscal Year 2014/2015 Effective January 1, 1994, the Florida Constitution was amended to limit the annual increase in the assessed value of property meeting the requirements for homestead exemption. This annual increase is limited to the lower of 3% or the percent change in the Consumer Price Index (for all urban consumers in the preceding calendar year, as reported by the United States Department of Labor, Bureau of Labor Statistics). The millage rate is set by resolution of the Board of County Commissioners and in accordance with Florida Statutes. Revenue from ad valorem taxes is computed using the taxable value of property and the millage rate adopted by the Board of County Commissioners. Ad valorem taxes are collected by the Tax Collector. Taxes are due by March 31, with discounts up to 4% available for early payment. In 2007, the Florida Legislature, meeting in two special sessions, B and D, revised several provisions of the property tax system in Florida. In special session B, House Bill 1B was passed placing limitations on local government s levy increases and indexed them to the growth in tax levies over the past five years. In special session D, a constitutional amendment was drafted along with implementing language in Senate Bill 4D. The amendment was subsequently approved by the voters on January 29, This amendment provides for the transfer of the assessment limitation on homesteaded properties, adds $25,000 of homestead exemption for values between $50,000 and $75,000, exempts $25,000 of taxable value for Tangible Personal Property return filers and limits the assessment increase to 10% annually on non- homesteaded property. Ad valorem taxes are considered general revenue funds and may be used for any county purpose. Revenues of Municipal Services Taxing Units (MSTU) are restricted to the specific purpose for which the MSTU was created. The County has three special taxing districts: Fire Protection, Library Services and Stormwater. The fiscal year 2015 estimated ad valorem revenue of $69,971,584 comprises 28.7% of the total revenue budget. 69

81 Citrus County Fiscal Year 2014/2015 Other Taxes Communication Services Tax The Communications Services Tax was created by the Communications Services Tax Simplification Law as a way to simplify the taxes levied on telecommunications, cable, direct-to-home satellite, and related services. At its inception October 1, 2001, it replaced seven different state and local taxes. It is computed using a single levy with a common rate and base. The State of Florida, Department of Revenue administers both the state and local portions of the tax. The tax consists of the state communications services tax and the local communications services tax. The state communications services tax consists of 6.8% for communication services, 10.8% for direct-to-home services and a gross receipts tax of 2.37%. This tax of 9.17% is levied on all communications services, except certain residential service, and 13.17% on all direct-to-home satellite services. The local communications services tax is the combined amount of taxes the County is authorized to levy on communications services. The tax is substituted for the cable franchise fee previously collected by the County. Communications services providers remit the tax to the Department of Revenue. The Department of Revenue wires the proceeds to the County on a monthly basis. Revenue estimates are prepared by the Department of Revenue s Office of Tax Research. The County s current tax rate is applied to an estimated communications services tax base to calculate the revenue estimate. The estimated distribution may not necessarily represent the actual disbursements received by the County since economic conditions are subject to change during the fiscal year. The proceeds may be used for any County purpose. They may also be pledged to repay indebtedness. The County has used this revenue source as security for the Emergency Operations Center and Floral City Library indebtedness. The fiscal year 2015 estimate of $1,800,000 represents.7% of the total revenue budget. Constitutional Fuel Tax 70

82 Citrus County Fiscal Year 2014/2015 Constitutional Fuel Tax The Constitutional Fuel Tax was authorized by the Florida Constitution in 1941 and approved by the voters in It is levied at the rate of 2 cents per gallon on motor fuel. Proceeds are allocated to the County in accordance with a distribution formula consisting of county area, county population, and the number of gallons of motor fuel sold in the county. Fuel dealers remit the tax to the State of Florida, Department of Revenue. The Department of Revenue transfers the tax to the State Board of Administration for distribution to the County. Funds are first used for any road and bridge related debt service payments. Of the remaining amount, 20% is returned to the County. The rest of the proceeds are forwarded to the State of Florida, Department of Transportation. Distributions are wired to the County monthly. Revenue estimates are prepared by the Department of Revenue s Office of Tax Research. The county s distribution formula is applied to a statewide estimate of total fuel tax collections, net of administrative deductions, to calculate the revenue estimate. The estimated distribution may not necessarily represent the actual disbursements received by the County since economic conditions are subject to change during the fiscal year. Proceeds must be used for the acquisition, construction, and maintenance of roads. They may also be used as matching funds for transportation-related grants. The fiscal year 2015 estimate is $1,470,000 or.6% of the total revenue budget. County Fuel Tax The County Fuel Tax is levied at the rate of 1 cent per gallon on motor fuel. The legislative intent of this tax is to reduce the County s reliance on ad valorem taxes. Proceeds are allocated to the County in accordance with a distribution formula factoring county area, county population, and the number of gallons of motor fuel sold in the county. 71

83 Citrus County Fiscal Year 2014/2015 The State of Florida, Department of Revenue administers this tax. Fuel dealers remit the tax to the Department of Revenue. The Department of Revenue wires the proceeds to the County on a monthly basis. Revenue estimates are prepared by the Department of Revenue s Office of Tax Research. The county s distribution formula is applied to a statewide estimate of total county fuel tax collections, net of the deductions for the general revenue service charge, administrative costs, motor fuel refunds and dealer collection allowances, to calculate the revenue estimate. The estimated distribution may not necessarily represent the actual disbursements received by the County since economic conditions are subject to change during the fiscal year. Proceeds must be used for transportation related expenditures. The expenditures must be for acquisition of rights-of-way; construction, reconstruction, maintenance and repair of transportation facilities; and roads and bridges. Proceeds may also be used for debt service of transportation related projects. The County has not pledged any proceeds from this tax as security for debt obligations. The fiscal year 2015 estimate is $640,000 or.3% of the total revenue budget. Local Option Fuel Tax The Local Option Fuel Tax may be levied at the rate of 1 to 6 per gallon on motor fuel. Citrus County levies the entire 6 per gallon on motor fuel. The tax is levied at the rate of 6 per gallon on diesel fuel, whether or not a county has levied any of the tax on motor fuel. Proceeds are distributed to the County in accordance with an interlocal agreement established between the County and municipalities located within the County s border. Any changes in the tax rate must be made prior to July 1 to be effective January 1 of the following year. The State of Florida, Department of Revenue administers this tax. 72

84 Citrus County Fiscal Year 2014/2015 Fuel dealers remit the tax to the Department of Revenue. The Department of Revenue wires the proceeds to the County on a monthly basis. The Board of County Commissioners receives 90.95% of the distribution allocated to the County. The cities of Inverness and Crystal River share in the remaining 9.05%. Revenue estimates are prepared by the Department of Revenue s Office of Tax Research. The revenue estimate is calculated factoring in the estimated number of gallons of motor and diesel fuel sold, countywide tax rates, and distribution percentages. The estimated distribution may not necessarily represent the actual disbursements received by the County since economic conditions are subject to change during the fiscal year. Proceeds must be used for transportation expenditures. The expenditures must be for public transportation operation and maintenance; roadway and right of way maintenance and drainage; street lighting; traffic signs, signals, and pavement markings; and bridge maintenance and operations. The County has pledged the first cent of the Local Option Gas Tax as security for the 2004 County Road 486 Improvement Project. The fiscal year 2015 estimate is $2,800,000 or 1.15% of the total revenue budget. Second Local Option Fuel Tax The 2 nd Local Option Fuel Tax may be levied at the rate of 1 to 5 per gallon on motor fuel. Citrus County began levying the entire 5 per gallon on January 1, Proceeds are distributed to the County in accordance with an interlocal agreement established between the County and municipalities located within the County s border. Any changes in the tax rate must be made prior to July 1 to be effective January 1 of the following year. The State of Florida, Department of Revenue administers this tax. Fuel dealers remit the tax to the Department of Revenue. The Department of Revenue 73

85 Citrus County Fiscal Year 2014/2015 wires the proceeds to the county on a monthly basis. The Board of County Commissioners receives 90.95% of the distribution allocated to the county. The cities of Inverness and Crystal River share in the remaining 9.05%. Revenue estimates are prepared by the Department of Revenue s Office of Tax Research. The revenue estimate is calculated using the estimated number of gallons of motor fuel sold, countywide tax rates, and distribution percentages. The estimated distribution may not necessarily represent the actual disbursements received by the County since economic conditions are subject to change during the fiscal year. Proceeds must be used for transportation expenditures. The expenditures must be for public transportation operation and maintenance; roadway and right of way maintenance and drainage; street lighting; traffic signs, signals and pavement markings; and bridge maintenance operations. The County has pledged the 2 nd Local Option Gas Tax as security for interim financing on the County Road 486 improvement project from State Road 44 to Forest Ridge Boulevard. The fiscal year 2015 estimate is $2,090,000 or.9% of the total revenue budget. Ninth Cent Fuel Tax The Ninth Cent Fuel Tax may be levied at the rate of 1 cent per gallon on motor fuel. Citrus County began levying this one cent per gallon tax on January 1, The one cent per gallon tax on diesel fuel is levied in every county, whether or not the county levies the tax on motor fuel. Counties may, but are not required to, share the proceeds of this tax with municipalities located within its borders. Citrus County has not elected to share these proceeds. The tax must be authorized by an ordinance adopted by an extraordinary vote of the governing body or voter approval in a countywide referendum. It must be levied before July 1 to be effective January 1 of the following year. The State of Florida, Department of Revenue administers this tax. 74

86 Citrus County Fiscal Year 2014/2015 Fuel dealers remit the tax to the Department of Revenue. The Department of Revenue wires the proceeds to the County on a monthly basis. Revenue estimates are prepared by the Department of Revenue s Office of Tax Research. The revenue estimate is calculated using the estimated number of gallons of motor and diesel fuel sold and countywide tax rates. The estimated distribution may not necessarily represent the actual disbursements received by the County since economic conditions are subject to change during the fiscal year. Proceeds must be used for transportation expenditures. The expenditures must be for public transportation operation and maintenance; roadway and right of way maintenance and drainage; street lighting; traffic signs, signals, and pavement markings; and bridge maintenance and operation. The fiscal year 2015 estimate is $545,000 or.2% of the total revenue budget. Tourist Development Tax The Tourist Development Tax is levied at the rate of three (3) percent on the total rental charged for accommodations at any hotel, apartment hotel, motel, resort motel, apartment, apartment motel, rooming house, tourist or trailer camp, or condominium that has a rental period of six (6) months or less. This tax is levied in addition to sales tax and any other applicable taxes, unless the rental is exempt under the provisions of Florida Statutes 212. Revenue estimates, based upon revenues collected in prior years, are prepared as part of the normal budget process. The revenue estimate may not necessarily represent the actual revenue received by the County since economic conditions are subject to change during the fiscal year. The proceeds from the tax are remitted to the Florida Department of Revenue on a monthly basis. The Department of Revenue wires the money to the County monthly where it is deposited into the County Tourist Development Trust Fund. Proceeds must be used to fund the County Tourist Development Plan as approved by the Board of 75

87 Citrus County Fiscal Year 2014/2015 County Commissioners. They may also be pledged to repay indebtedness. Any proceeds from bonds issued must be used for purposes authorized by the County Tourist Development Plan. The fiscal year 2015 estimate is $630,000 or.3% of the total revenue budget. Intergovernmental Revenue County Revenue Sharing The County Revenue Sharing program was created by the Florida Revenue Sharing Act of The purpose of the program is to ensure a degree of revenue parity between local governments. A formula derived from county population, unincorporated county population, and county sales tax collections is used to compute the amount distributed to the County. This amount consists of three parts: the first guaranteed entitlement, the second guaranteed entitlement, and growth money. The County will not receive less than the first and second guaranteed entitlements. The State of Florida, Department of Revenue administers this program. County revenue sharing proceeds consist of 2.9% of the cigarette tax collections and 2.044% of the sales and use tax collections by the state. The cigarette tax collections equal 3% of the county revenue sharing proceeds and the sales and use tax collections complete the remaining 97% of the proceeds. The funds are wired monthly from the Department of Revenue. Revenue estimates are prepared by the Department of Revenue s Office of Tax Research. The distribution is calculated so that the county does not receive less than the first guaranteed entitlement of $90,480 plus the second guaranteed entitlement of $499,080. Any remaining funds are distributed to qualified counties on a pro rata basis (growth funds). The amount of growth funds the county is estimated to receive for fiscal year 2015 is $2,605,065. The estimated distribution may not necessarily represent the actual disbursements received by the County since economic conditions are subject to change during the fiscal year. 76

88 Citrus County Fiscal Year 2014/2015 There are no restrictions on the use of the funds. However, the County may only bond the first and second guaranteed entitlements. The County has used this revenue source as security for the Courthouse Annex indebtedness. The fiscal year 2015 estimate is $3,100,000 or 1.3% of the total revenue budget. Half-Cent Sales Tax The Half-Cent Sales Tax program was created in 1982 and is the largest state-shared revenue source of the County. The purpose of the program is to provide revenue for local needs and provide relief from ad valorem taxes. The amount received is based on an allocation formula factoring total county population, total unincorporated county population, and total incorporated county population. The State of Florida, Department of Revenue administers this program. Half-cent sales tax proceeds consist of 8.814% of the net sales tax revenue collected by the state pursuant to Chapter 212, Florida Statutes. The funds are wired monthly from the Department of Revenue. Revenue estimates are prepared by the Department of Revenue s Office of Tax Research. The county s allocation factor is applied to the amount of sales tax funds estimated to be distributed to the county to calculate the revenue estimate. The estimated distribution may not necessarily represent the actual disbursements received by the County since economic conditions are subject to change during the fiscal year. Two-thirds of the amount received must be expended on countywide programs or to provide countywide tax relief. Proceeds may be pledged for principal and interest payments on any capital project. The County has used this revenue source as security for the 2001A Capital Improvement Bonds, 2001B Capital Improvement Refunding Bonds, 2003 Capital Improvement Refunding Bonds, Countywide Radio System Loan, and the 77

89 Citrus County Fiscal Year 2014/ A, 2004B Capital Improvement Bonds, 2008 Capital Improvement Refunding Bonds, and 2014A, B & C Capital Improvement Bonds. The fiscal year 2015 estimate is $6,750,000 or 2.8% of the total revenue budget. Charges for Services Solid Waste Management Solid Waste Management is an enterprise fund where revenue for operations is provided by user fees charged at the landfill, an assessment on each residential unit in the County in the amount of $20 per year, and a fee charged to businesses with waste disposal service at $1.00 per cubic yard. Revenue estimates for user fees and the commercial assessment are prepared based on revenues collected in prior years and year-to-date revenue in the current year with a factor applied to account for an increase due to growth. The revenue estimate for the residential assessment is calculated by multiplying the annual assessment per residential unit by the number of households in the county as determined by the Property Appraiser. The fiscal year 2015 estimate is $4,401,615 or 1.8% of the total revenue budget, comprised of a hazardous materials fee estimate of $45,000, user fee estimate of $2,504,515, residential assessment estimate of $1,422,880 and commercial assessment estimate of $429,

90 Citrus County Fiscal Year 2014/2015 Water Resources Water Resources is an enterprise fund in which revenue for operations is provided by user fees. It operates under strict State and Federal mandates. Water and wastewater sales are expected to increase in 2015 due to an increase in the customer base. In fiscal year 2007, the County acquired the Florida Governmental Utility Authority (FGUA) owned water and wastewater systems operating in Citrus County. The fiscal year 2015 estimate is $15,183,482 or 6.2% of the total revenue budget, which is comprised of water sales in the amount of $7,730,240, wastewater sales in the amount of $67,068,242, water connection fees in the amount of $210,000 and wastewater connection fees in the amount of $175,

91 Citrus County Fiscal Year 2014/2015 Other Sources Impact Fees Impact fees are an assessment made against all new impact-generating land development that contributes to the burden of public facilities and services. They are a onetime fee designed to aid in paying for growth and are collected for the following eight categories: emergency medical services, fire, law enforcement, libraries, parks and recreation, public buildings, schools and transportation. The County began collecting impact fees in Citrus County uses impact fees to supplement other types of fees and taxes to fund capital construction projects necessitated by growth. Impact fees constitute a significant funding source and enable the County to provide facilities and services, some of which are mandated by the County s comprehensive plan. The County has seven years in which to spend the funds from the date they were collected. Transportation impact fees are collected in four (4) benefit districts that are defined by geographical boundaries. The boundaries of the City of Crystal River also define a district. The City of Inverness has opted out of the County s transportation impact fee. Park impact fees are collected in four (4) benefit districts that are defined by geographical boundaries. School, library, public building and public safety (emergency medical services, fire and law enforcement) benefit districts include the entire county, as well as the cities of Inverness and Crystal River. Proceeds collected from transportation impact fees are to be expended for capital road facilities within the district in which they were collected, unless certain criteria are met that would allow use of the funds within another benefit district. Proceeds collected from park impact fees are to be expended for park capital facilities within the district in which they were collected. Proceeds collected from school impact fees are to be expended for capital school facilities in the county. Proceeds collected from library impact fees are to be expended for capital library facilities within the county. Proceeds collected from public building impact fees are to be expended for capital public facilities within the county. Proceeds collected from public safety (emergency medical services, fire and law enforcement) impact fees are to be expended for capital public safety facilities within the county. The fee structure must be reasonably related to the actual costs of the projected improvements. Also, the amount of impact fees varies according to the type of development. The fee breakdown for a typical residential unit is provided in the following chart. Revenue estimates are based on revenues collected in prior years and current year-todate revenue, along with current and projected building permit activity. The fiscal year 2015 estimate for all impact fees is $743,000 or.3% of the total revenue budget. The revenue estimates may not necessarily represent the actual revenue received by the County since economic conditions are subject to change during the fiscal year. These fees are budgeted as follows for fiscal year 2015: Transportation $225,000; Parks $55,500; School $200,000; Library $30,000; Public Building $75,000; Emergency 80

92 Citrus County Fiscal Year 2014/2015 Medical Services $7,500; Fire $75,000; and Law Enforcement $75,000. Single Family Home Impact Fees based on 1,501-2,499 sq. ft. Effective January 1, 2011 Category EMS $ 29 Fire 364 Law Enforcement 290 Libraries 238 Parks and Recreation 566 Public Buildings 264 Schools 1,936 Transportation 1,985 Total $5,672 Interfund Transfers Cash Carry Forward Interfund transfers often arise due to the specific requirements of governmental fund accounting. Frequently, it is necessary to transfer monies between funds for various uses. Interfund transfers are self-balancing and represent revenue to one fund and expense to the other fund. Interfund transfers artificially increase the County budget, but are required under fund accounting principles. An example of an interfund transfer is the cost of Leachate personnel and related operational expenses. These expenses are budgeted in the Solid Waste/Long Term Care department for the leachate management but housed in the Water Resource/Utilities Division. The fiscal year 2015 estimate for all interfund transfers is $12,090,427 or 5.0% of the total revenue budget. Cash Carry Forward or Fund Balances is defined as the funds carried over from one fiscal year to the next. Fund balances total $99,467,553 or 40.9% of the fiscal year 2015 County revenue budget. Fund Balances carried over from the previous year occur for different reasons: County departments may not spend every dollar that was approved in their budgets; The County may collect more revenue than anticipated in the budget; or Florida Statute (2)(b) specifies that, except for Enterprise and Internal Service Funds (as well as transfers, fund balances brought forward, and grants), fund revenues will be budgeted at 95% of anticipated revenues. This statutory restriction or revenue offset effectively provides a percentage of expected budgeted revenue that cannot be appropriated in the current budget year. The 5% requirement therefore helps establish a basic level of fund balance for the next fiscal year. 81

93 Citrus County Fiscal Year 2014/2015 Expenditures Personnel Services Salaries and Wages Personnel Services are comprised of Salaries/Wages and Fringe Benefits and represent approximately 25.5% or $62 million of all expenditures in the County budget, of that, the Constitutional Officers equal approximately 50.1% or $31.6 million. For comparison purposes, the following excludes Constitutional Offices. Salaries and Wages are comprised of the base wage an employee receives for services performed and other forms of compensation such as overtime and payments made to employees for various accumulated time when separating from service. Salaries represent approximately 7.2% of all expenditures in the budget. The 2015 budget is $17.6 million, which is $.2 million increase from the 2014 budget. The County has reduced the workforce through layoffs, voluntary early retirement incentives, and attrition. The 2015 budget includes a 1% across the board cost of living and 0-2.5% merit increases. Fringe Benefits Fringe Benefits expenditures are comprised of health and disability insurance, contributions for the County s portion of FICA payroll taxes, retirement contributions and workers compensation. Fringe benefits represent approximately 3.5% of all expenditures in the budget. The 2015 fringe benefits budget is $7.2 million or an increase of 37.6% from 2006, primarily due to on-going increases in the health insurance premiums. Health Insurance In 2009, the County adopted a self-funded health insurance plan after several years of loss ratios of 70% or less and consistent claims history. Recent health insurance claims trend is a loss ratio of 100% or greater which has resulted in a premium of $ in 2013, the County implemented an Employee Health Clinic in an endeavor to reduce health costs. These costs comprise the largest portion or 49.8% of the Fringe Benefits category. The 2015 budget is $3.5 million, which is a slight increase from Fiscal Year

94 Citrus County Fiscal Year 2014/2015 Retirement Contributions The retirement contributions were reduced in July 2011 due to legislation requiring all Florida Retirement System (FRS) members to contribute 3% on a pre-tax basis. The 2013 legislation increased the retirement rates to include funding for the unfunded actuarial liability. Several classifications continue to have increases in the contribution rates. For example, the Elected Officers classification rate increased from 33.03% to 43.24%. The 2015 budget for FRS contributions is $1.5 million, which is a $.1 million increase from the 2014 budget. Workers Compensation Operating Expenditures Medicaid Florida Law requires the County to provide workers compensation coverage for all County employees and volunteers. The County has elected to provide workers compensation protection by means of a self-insured program. The 2015 budget is $746,000, which is 14,000 more than the 2014 budget. Title XIX of the Social Security Act is a Federal and State entitlement program that pays for medical assistance for certain individuals and families with low incomes. This program, known as Medicaid, became law in 1965 as a cooperative venture jointly funded by Federal and State governments to assist states in furnishing medical assistance to eligible individuals. Eligibility for Medicaid is administered through the Department of Children and Families Services (DCF). The State pays medical providers for services rendered on behalf of patients and bills the County its share. The County shares the cost of nursing home care and hospitalization. Nursing home care is capped at $55 per month, per person, and hospitalization is capped at 33 days per year, per person. The County is also responsible through Health Care Responsibility Act (HCRA) for out-of-county hospitalization. 83

95 Citrus County Fiscal Year 2014/2015 The 2015 for Medicaid is $2.0 million. In 2008, the State transitioned to a new system and collections dropped from the historical of 90% to 65%. House Bill 5301 established a process by which each county s share of prior and future Medicaid hospital costs are collected. The financial impact of the retrospective claims to Citrus County is $844,464 deducted from state revenue sharing monthly distribution over three (3) years. Inmate Services Inmate Services describe the expenditures for medical services, electronic monitoring and the detention center services contract. Corrections Corporation of America (CCA) provides jail services at the detention facility. In Fiscal Year 2014, $12.1 million was expended at a rate of $69.03 per inmate, per day. While the rate has increased $7.19 from Fiscal Year 2009, the inmate population has decreased from an average daily count of 420 to 325. The Fiscal Year 2015 budget was developed anticipating an average inmate daily count of 340 at a rate of $ In 1983, Florida passed a law obligating the County to cover hospital bills for inmates who are arrested for violations of state law or county ordinances and who lack health insurance or other means of covering their medical costs. The obligation included medical bills for injuries sustained during arrests and treatment for pre-existing diseases and illnesses. Inmate medical has a substantial increase of 334% from Fiscal Year 2009 of $123,688 to Fiscal Year 2014 of $296,411. In 2012, the Florida Senate passed a bill limiting the County responsibility to 10% above the allowable Medicare rate. Currently, the County attempts to negotiate the Medicaid rates enabling an additional savings. 84

96 Citrus County Fiscal Year 2014/2015 Utility Services Utility Services generally describes expenditures for delivery and supply of electricity, natural gas, heating fuel, water, and waste disposal. Utility services costs have almost doubled since Fiscal Year 2005 from $1.6 to $3.1 million in Fiscal Year The Fiscal Year 2015 budget includes an increase of 12% or $3.5 million. 85

97 Citrus County Fiscal Year 2014/2015 Fuel and Lubes Fuel and Lubes describes expenditures for gasoline, diesel, and lubricants needed to operate the motorized fleet. The trend shows a steady increase even though the County began reducing its motorized fleet in In Fiscal Year 2005 $700,000 was expended, while Fiscal Year 2014 expended $1.5 million, an increase of $500,000. The Fiscal Year 2015 budget includes $1.5 million or an increase of 1%. Capital Outlay Buildings Machinery and Equipment Buildings describes expenditures for office buildings, firehouses, garages, jails, parks and recreational buildings, and major renovations to an existing structure that will extend the useful life. In Fiscal Year 2006, $6 million was expended for various projects to include $4 million of School Impact Fees for the construction of the Renaissance Center. Due to the downturn in the economy no major projects were budgeted from Fiscal Year 2009 through Fiscal Year In Fiscal Year 2014, the County purchased the Meadowcrest Office Building to serve as the Westside Government Building. Machinery & Equipment describes expenditures for office furniture, copiers, vehicles, and heavy equipment. Items that are nominal in cost (less than $1,000) and have a useful life of less than five years are included in the Operating Expenses category. In Fiscal Year 2010, the County began the process of reducing its motorized fleet and modifying the vehicle replacement schedule. In Fiscal Year 2006 $2.4 million was expended for equipment, while $.5 million was expended in Fiscal 2014, a reduction of $1.9 million or 78%. Total capital expenditures budgeted in the governmental funds for FY 2015 is $13.5 million, including $9.4 million in on-going transportation projects. 86

98 Citrus County Fiscal Year 2014/2015 Fund Balance Definition Fund balance represents the excess of total fund assets over total fund liabilities. A negative balance is sometimes referred to as a deficit. Fund balance is classified as nonspendable, restricted, committed, assigned and unassigned. Uncommitted and unassigned funds generally can be included as available revenue in the next year s fund budget. An administrative regulation was adopted on September 25, 2012 to establish an unassigned fund balance range for the General Fund. The policy establishes a minimum unassigned fund balance of eight percent (8%) and a maximum of seventeen percent (17%). The chart below depicts the General Fund with unassigned fund balance of 13.11%. 8% Min 17% Max FY14/15 $5,889,750 $12,515,718 $9,654,211 Benefits There are numerous benefits of maintaining adequate fund balance. It provides working capital until receipt of tax revenues, provides for the unexpected contingencies and natural disasters, is favorably viewed by rating agencies and banks in evaluating the credit worthiness of Citrus County, and allows the County to maintain a stable tax rate within temporary revenue and/or expenditure fluctuations. Changes in Projected Fund Balance Projected Projected Percentage Beginning Fund Projected Projected Ending Fund Increase/ Balance 10/1/14 Revenue Expenses Balance 9/30/15 Decrease GENERAL FUND 14,467,070 74,544,376 75,878,674 13,132, % TRANSPORTATION 21,369,368 13,549,617 18,468,038 16,450, % NONMAJOR SPECIAL REVENUE FUNDS 17,728,479 26,634,125 30,456,113,906, % NONMAJOR DEBT SERVICE FUNDS 64,127 4,080,668 4,093,220 51, % NONMAJOR CAPITAL PROJECTS FUNDS 340, , , , % CITRUS COUNTY UTILITIES 20,290,878 14,913,956 20,964,490 14,240, % NONMAJOR ENTERPRISE FUNDS 31,038,894 9,770,716 20,506,676 20,302, % 105,299, ,943, ,850,089 78,393, % 87

99 Citrus County Fiscal Year 2014/2015 Analysis of Significant Changes in Anticipated Fund Balance The following analysis focuses on fund balances of County funds anticipated to increase or decrease by 5% or more. General Fund The General Fund fund balance is projected to decrease 9.2%. This is due to a combination of property tax limitations and the Board of County Commissioners opting to lower reserve levels rather than increase the millage. Projected Projected Percentage Beginning Fund Projected Projected Ending Fund Increase/ Balance 10/1/14 Revenue Expenses Balance 9/30/15 Decrease 14,467,070 74,544,376 75,878,674 13,132, % Transportation Fund (Major Fund) Overall, the transportation funds are anticipating a reduction in fund balance of 23%. Road & Bridge The decrease in fund balance reflects the anticipated expenditure of bond proceeds on major road projects. Projected Projected Percentage Beginning Fund Projected Projected Ending Fund Increase/ Balance 10/1/14 Revenue Expenses Balance 9/30/15 Decrease 21,369,368 13,549,617 18,468,038 16,450, % Special Revenue Funds (Nonmajor Funds) Nonmajor Special Revenue funds are forecasting an overall reduction of 21.6%. Impact Fees The decrease in fund balance is due to the decline in the building activity. The county is using part of the accumulated fund balance to complete capital projects funded with these fees. Projected Projected Percentage Beginning Fund Projected Projected Ending Fund Increase/ Balance 10/1/14 Revenue Expenses Balance 9/30/15 Decrease 17,728,479 26,634,125 30,456,113,906, % Debt Service Funds (Nonmajor Funds) Nonmajor Debt Service Funds are projecting a 19.6% decrease in fund balance. reduction is due to utilization of fund balance for debt service payments. The Projected Projected Percentage Beginning Fund Projected Projected Ending Fund Increase/ Balance 10/1/14 Revenue Expenses Balance 9/30/15 Decrease 64,127 4,080,668 4,093,220 51, % 88

100 Citrus County Fiscal Year 2014/2015 Citrus County Utility Fund (Major Fund) Fund balance in the Utility Fund is forecasted to decrease by 29.8%. Utilities Division The beginning fund balance for the Utility System in Fiscal Year 2015 includes $4,957,320 from debt proceeds and interest income for capital improvement projects. These projects have been budgeted in the 2015 budget in anticipation of contracting and completion of these capital projects. In addition, Utility Services is committing other funds primarily for a more aggressive capital improvement plan. Projected Projected Percentage Beginning Fund Projected Projected Ending Fund Increase/ Balance 10/1/14 Revenue Expenses Balance 9/30/15 Decrease 20,290,878 14,913,956 20,964,490 14,240, % Enterprise Funds (Nonmajor Funds) Nonmajor Enterprise Funds fund balance is expected to decrease by 34.6%. Building Division The County experienced a surge in building permit activity in recent years that has now tapered off. The County is now using part of the accumulated fund balance to supplement building permit revenue. Expenditure reductions including positions have been implemented to address the decline in building inspections activities. Solid Waste Management Division Solid Waste Management beginning fund balance includes funds for capital improvement projects. These projects have been budgeted in anticipation of completion in this fiscal year. Projected Projected Percentage Beginning Fund Projected Projected Ending Fund Increase/ Balance 10/1/14 Revenue Expenses Balance 9/30/15 Decrease 31,038,894 9,770,716 20,506,676 20,302, % 89

101 Citrus County Fiscal Year 2014/2015 Grants and Grant Matches The Board of County Commissioners has been awarded various grants to benefit the community and citizens of Citrus County. These grants come from various federal, state, and private sources. For the fiscal year ending September 30, 2013 the County recognized revenues in excess of $6.5 million from federal grants and $3.4 million from state grants. In addition, grants were received from other sources, such as the State of Florida Department of Children and Families and Southwest Florida Water Management District. The federal grants received were used to provide various services to low income residents of the county, improve the wind resistance of fire stations for protection during natural disasters, and public safety activities performed by the Sheriff s Office. The state grants received were used for construction of water and wastewater facilities, the Emergency Operations Center, and various aviation projects. State grants were also used to provide housing services to low income residents of the county. Some grants require match to share the cost between the federal, state, and local agencies. Match can include, but is not limited to: cash contributions, in-kind time and effort, equipment and supplies, and physical space. Monetary or cash match includes cash spent for project-related costs under a grant agreement. Allowable cash match must include only those costs which are allowable and are in compliance with the program guidance and/or program regulations. In-kind match is defined as contributions of the reasonable value of property or services in lieu of cash which benefit the project or program. This type of match may only be used if not restricted or prohibited by program statute, regulation or guidance and must be supported with source documentation. Only property or services that are in compliance with program guidance and/or program regulations are allowable. The methodology for calculating the required match can vary with each funding source. For example, the County may be awarded a grant in the amount of $100,000 requiring 20% cash match. One formula to calculate the match is to multiply the grant award by the cash match percentage ($100,000 x 20% = $20,000), which results in a required match of $20,000. Another formula is to divide the grant award by the percentage of grant award to determine the total amount then deduct the grant award ($100,000 / 80% = $125,000, $125,000 - $100,000 = $25,000), which results in a required match of $25,000. The following schedule of grants and matching funds depicts the amount of funds the County contributes to the various granting agencies according to their specific grant match calculation requirements. Some grants utilize fees or private donations to achieve the required grant match. This schedule is not inclusive of all grants awarded or anticipated awarded, but only those grants which the Board of County Commissioners contributes matching funds. 90

102 Citrus County Fiscal Year 2014/2015 FY 14/15 Grant Match Schedule Agency Grant Award County Funding % Community Care for the Elderly (CCE) 513,402 27,500 10% Crystal River Airport Master Plan 152,880 3,120 2% Crystal River Airport Runway/Taxiway 562,645 11,483 2% Fort Island Trail Forcemain 1,000, ,000 Inverness Airport Business Park 36,000 36,000 50% Inverness Airport Helipad Improvements 43,200 10,800 20% Inverness Airport Navigational Ads 96,784 1,975 2% OAA Title IIIB, C1, C2 713,945 25,000 10% OAA Title IIIE 65,000 7,500 10% Retired & Senior Volunteer Program (RSVP) 125,032 27,560 30% Sugarmill Woods Wastewater Plant 350, ,000 Transit Capital ,600 88,960 10% Transit Operations , ,589 50% Transit Operations 1,018, ,956 50% Transit Transportation Disadvantaged 397,552 39,755 10% Watershed Mgmt - Maintenance 50,000 50,000 50% WRWSA Conservation & Public Outreach 40,250 40,250 50% Total 6,707,421 2,759,448 91

103 92

104 GENERAL FUND REVENUE SUMMARY Account Title Taxes COMMUNICATIONS SVC TAX 1,801,833 1,850,000 1,800,000 CURRENT AD VALOREM TAXES 40,381,312 52,739,369 55,189,120 42,183,146 54,589,369 56,989,120 Disputed Ad Valorem Taxes AD VALOREM TAXES DISPUTED 0 18,777, ,777,080 0 Licenses and Permits FIRE PERMIT/INSPECT FEES LICENSES AND PERMITS SITE REVIEW FEES Intergovernmental Revenue ALCOHOLIC BEVERAGE LIC 46,882 40,000 45,000 CHILD SUPP ENF-FROM STATE 11,438 10,000 10,000 FED PMT IN LIEU OF TAXES 44, FFWCC CHEMICAL DONATION 344, GEN GOV FED GRANTS 56, INSURANCE AGENTS LICENSE 39,244 32,000 36,000 MOBILE HOME LICENSES 82,316 78,000 78,000 SALES TAX 6,420,199 6,300,000 6,750,000 STATE PMT IN LIEN OF TAX 106,168 50,000 0 STATE REVENUE SHARING 3,117,608 3,025,000 3,100,000 10,268,806 9,535,000 10,019,000 Charges for Services ADVERTISING FEES 3,208 3,000 2,500 ANIMAL SVCS CLINIC FEES 22,652 14,600 13,600 CCA-NON COUNTY MANDAY FEE 5,382,184 3,807,680 4,326,199 CITY CR LAW ENF CONTRACT 907,632 1,137,872 1,160,474 CITY INV LAW ENF CONTRACT 700, , ,620 COMMUNITY BLDGS - EXEMPT 6,486 5,000 15,000 COMMUNITY BLDGS - TAXABLE 4,400 3,000 15,000 CONCESSIONAIRE FEES 2,624 2,000 2,000 COUNTY SHELTER FEES 115,3304, ,000 DOMESTIC VIOLENCE SURCHG 17,395,000 15,000 93

105 GENERAL FUND REVENUE SUMMARY Account Title EXCESS FEES - PROP APPR 113,139 25,000 25,000 EXCESS FEES - SHERIFF 83,468 75,000 50,000 EXCESS FEES - TAX COLL 329, , ,000 EXCESS FEES-CLK CIR COURT 15, FCS CLASSES - NON-TAXABLE 0 1,000 5,700 HORT CLASSES - NON-TAXABL 0 2,000 5,470 INMATE MEDICAL CO-PAY 11,118 10,000 10,000 INMATE PER DIEM FEES 22,009 15,000 20,000 INMATE PHONE FEES 188, , ,000 NON TAXABLE SALES 84,270 65,000 95,700 PHOTO MAPS PUBLICATIONS POOL FEES 21,391 25,000 21,500 POOL FEES - EXEMPT 668 1,500 1,000 POSTAGE FEES 1,022 2, RECREATION FEES - EXEMPT 1,806 1,500 2,000 RECREATION FEES - TAXABLE REP ADMIN 26,368 16,000 16,000 RESOURCE OFFICER 302, , ,000 SCHOOL CROSSING GUARD 38,433 74,797 75,000 SHERIFF FEES 44,560 55,000 45,000 SUMMER YOUTH CAMP FEES 0 0 1,800 TAXABLE SALES - OTHER TAXBL SALES-ANIMAL SVCS ,000 TRAFFIC STUDY REVIEW FEE 9, ZONING FEES 48,618 40,000 48,000 8,505,489 7,026,918 7,532,763 Fines and Forfeitures ANIMAL CONTROL VIOLATIONS 7,965 7,600 8,900 CODE ENFORCEMENT FINES 97,087 85, , ,052 92, ,400 Miscellaneous Revenues AIRPORT RENTAL 96, , ,000 AIRPORT RENTAL - EXEMPT 10,000 10,000 10,000 ANIMAL CONTROL DONATIONS 38,357 20,000 40,000 ANIMAL LICENSE FEES 87,288 90,000 85,000 CNTRL CITRUS CC MISC REV 4,249 4,500 5,000 94

106 GENERAL FUND REVENUE SUMMARY Account Title COMPUTER FEE-COMM CTR 2,280 2,000 2,000 DISPOSITION FIXED ASSETS 3, EAST CITRUS CTR MISC REV 2,574 2,800 2,600 GOVDEALS - TAX EXEMPT INTEREST (14,661) 0 0 INVEST INTEREST (INC/DEC) 65, ,000 65,000 LICENSES & PERMITS 6, OTHER MISC REVENUES 44,215 25,000 25,000 REIMBURSEMENTS 38,121 75, ,120 RENTS & ROYALTIES ,000 RENTS & ROYALTIES-NON-TAX 217, , ,000 SALE/SURPLUS-MATL/SCRAP 3, SBA INTEREST 15,086 25,000 15,000 SITE REVIEW FEES 127, , ,000 TECHNOLOGY FEE 10,200 20,000 0 UNCLAIMED OVERBIDS 5, VAB COST REIMB SCHOOL BD 17, VACANT REGISTRY ,000 WEST CITRUS CTR MISC REV 2,961 3,100 3, , , ,820 Interfund Transfers INTERFUND TRANSFERS 1,786, ,623 79,550 TRANS - CITRUS SPGS MSBU 15,013 15,013 15,013 TRANSFER - BEV HILLS MSBU 3,138 3,138 3,138 TRANSFER - BUILDING 155, ,693 79,624 TRANSFER - FIRE TAX DIST 482, , ,000 TRANSFER - FUND ,000 25,000 40,000 TRANSFER - FUND 645 4,533 4,533 3,934 TRANSFER - IMPACT FEES 12,985 12,985 13,010 TRANSFER - LANDFILL 1,228, , ,009 TRANSFER - LIBRARY 42,960 42,960 42,960 TRANSFER - ROAD & BRIDGE 43, ,821 0 TRANSFER - SPEC ASSMTS 30,103 30,103 32,757 TRANSFER - TOURIST TAX 30,050 30,050 31,477 TRANSFER - UTILITIES 2,112,204 1,535,317 1,630,844 TRANSFER PARKS SPECIAL 15,613 8,614 8,863 95

107 GENERAL FUND REVENUE SUMMARY Account Title TRANSFER WATER QUALITY 0 150, ,987,898 3,782,115 2,688,179 Statutory Reserves 5% RESERVE 0 (4,540,919) (3,781,906) 0 (4,540,919) (3,781,906) Cash Carry Forward CASH CARRY FORWARD 0 8,801,420 14,150, ,801,420 14,150,120 GENERAL FUND TOTAL 67,833,969 98,860,983 88,694,496 96

108 GENERAL FUND EXPENDITURE SUMMARY General Government Department Title ADMINISTRATIVE SERVICES BD OF CO COMMISSIONERS CAPITAL IMPROVEMENT PROG COUNTY ADMINISTRATOR COUNTY ATTORNEY COUNTY PLANNING FACILITIES MANAGEMENT GEOGRAPHIC INFO SYSTEMS GROUNDS MAINTENANCE HUMAN RESOURCES LAND DEVELOPMENT MANAGEMENT & BUDGET PLANNING & DEVELOPMENT RESERVES AND TRANSFERS SYSTEMS MANAGEMENT 1,162,059 1,351,510 1,042, , , ,882 1,264,325 1,319,589 2,546, , , , , , ,906 79,637 86,227 85,952 3,101,285 3,629,787 3,623, , , ,761 1,241,156 1,339,809 1,451, , , , , , , , , , , , ,851 3,072,144 26,611,504 13,541,710 1,380,284 1,478,119 1,574,327 14,670,950 39,801,676 28,167,676 Elected Officials CIR COURT-JUDICIAL ADMIN CLERK OF COUNTY COURTS CLERK TO THE BOARD ELECTIONS GUARDIAN AD LITEM PROPERTY APPRAISER PUBLIC DEFENDER-GEN ADMIN SHERIFF GEN OPERATING SHERIFF-CITY OF CRY RVR SHERIFF-CITY OF INVERNESS SHERIFF-COURT SERVICES STATE ATTY-GENERAL ADMIN SUPERVISOR OF ELECTIONS TAX COLLECTOR 9,299 18,000 18,000 11,402 8,702 8,500 1,987,948 2,019,284 2,346, , , ,845 3,055 5,132 5,192 4,078,947 4,165,412 3,407,219 1,817 2,600 2,600 22,731,240 23,573,866 24,383,911 1,089,158 1,137,872 1,160, , , ,620 2,328,414 2,403,422 2,235,932 7,441 8,760 8, , , ,500 2,352,041 2,959,162 3,107,120 36,418,897 38,262,988 38,832,928 Public Safety ADMIN SVCS-PUBLIC SAFETY CODE COMPLIANCE MEDICAL EXAMINER 14,647,624 13,148,772 13,863, , , , , , ,160 15,653,056 14,227,294 14,859,972 97

109 GENERAL FUND EXPENDITURE SUMMARY Physical Environment Department Title AQUATIC SERVICES DIVISION OF FORESTRY EXTENSION CENTER 1,021, , ,932 16,062 16,064 16, , , ,622 1,214, , ,618 Transporta on Economic Development AVIATION AVIATION CIP 76,277 92,276 94,498 13,241 43, ,903 89, , ,401 HOUSING SERVICES DIV VETERANS SERVICE 132, , , , , , , , ,518 Human Services ANIMAL SERVICES COMMUNITY AGENCIES COMMUNITY CENTER COMMUNITY SVC ADMIN MENTAL HEALTH STATE/COUNTY MEDICAID STATE/COUNTY WELFARE SUPPORT SERVICES ADMIN 837, , ,455 82,600 63,080 58, , , , , , , , , ,360 1,901,097 1,988,252 2,037, , , , ,729 4,170,852 4,024,594 4,280,267 Culture & Recrea on CIP - PARKS & RECREATION PARKS GENERAL FUND TOTAL 160, , , , , ,766 1,041,140 1,136,67,065,116 73,561,260 98,860,983 88,694,496 98

110 ADMINISTRATIVE SERVICES Goal The Administrative Services budget covers a variety of administrative expenses including audit costs, advertising and postage costs, Board recording fees, minor land purchases, various contractual services, rentals and leases, Community Redevelopment Agency (CRA) payments to the City of Crystal River and The City of Inverness. Summary Expenditures Personnel Services 21,627 35,000 20,000 Operating Expenditures 809, , ,200 Capital Outlay (838) 20,000 20,000 Non Operating Expenditures 332, , ,330 Total Expenditures Revenues General Fund Revenue 1,162,059 1,162,059 1,351,510 1,351,510 1,042,530 1,042,530 Total Revenues 1,162,059 1,351,510 1,042,530 99

111 BOARD OF COUNTY COMMISSIONERS Goal The Board of County Commissioners (BOCC) is a five-member governing board elected at-large to represent the citizens of Citrus County. Citrus County Government is a value-driven organization dedicated to responsive citizen service by providing quality programs, services and facilities to build a strong community and promote the best quality of life for our citizens. Core Objectives Adop ng ordinances and resolu ons, which establish policies and programs to protect the health, safety, and general welfare of the citizens of the county. The Commission annually adopts the millage rate and approves the budget, which appropriates the necessary funds to operate all County Departments. Appoints the County Administrator to carry out execu ve responsibili es and implement the policies and manage the operation of the County. Staffing Summary Total Number of Positions Expenditures Revenues Personnel Services 369, , ,072 Operating Expenditures 27,568 30,110 30,810 Total Expenditures 396, , ,882 General Fund Revenue 396, , ,882 Total Revenues 396, , ,

112 CAPITAL IMPROVEMENT PROGRAM Goal The County has established a 5-year Capital Improvement Program (CIP) to plan for the acquisition of equipment and County facilities. A capital improvement project is a project that costs more than $50,000 and has a useful life of more than 10 years. The CIP budget funds the projects approved for the current fiscal year. Summary Expenditures Operating Expenditures 14,813 60,184 72,085 Capital Outlay 144, , ,805 Debt Service 1,104,608 1,106,550 1,726,555 Total Expenditures Revenues General Fund Revenue 1,264,325 1,264,325 1,319,589 1,319,589 2,546,445 2,546,445 Total Revenues 1,264,325 1,319,589 2,546,

113 COUNTY ADMINISTRATOR Goal The County Administrator's mission is to manage and coordinate all county government operations and other activities as specified by federal, state and local law, and as directed by the Board of County Commissioners in order to provide innovative, effective and fiscally responsible services to the people of Citrus County. Core Objectives Provide outstanding service to the citizens of Citrus County and the BOCC through the compilation and distribution of the agenda in a timely and accurate manner. To continue to provide superior support to the BOCC by providing the best customer service to the constituents they represent and keeping the Commissioners informed of any and all questions, requests and complaints that are received from citizens of Citrus County. To continue to provide excellent customer service to the citizens of Citrus County by responding to any and all questions and requests regarding the BOCC in a timely and efficient manner and attempting to send citizens to the appropriate agencies and entities when questions and requests do not involve the BOCC. Staffing Summary Total Number of Positions Expenditures Revenues Personnel Services 392, , ,329 Operating Expenditures 14,010 36,990 57,504 Total Expenditures 406, , ,833 General Fund Revenue 406, , ,833 Total Revenues 406, , ,

114 COUNTY ATTORNEY Goal The mission of County Attorney s Office is to serve as the legal advisor to the Board of Commissioners; to defend the Board of Commissioners, the County, and the agencies of the County from actions brought against them; and to provide legal advice to the County and its agencies in carrying out the mission of the County. Core Objectives Provide legal services to the Board of County Commissioners, the County s numerous boards and committees and the various departments within County government in the most efficient manner possible. Provide timely review and approval of all agenda items, contracts, agreements, ordinances, and resolutions which come before the Board of County Commissioners for consideration. Attend and provide legal counsel to the Board at all scheduled meetings, workshops, and agenda sessions. Staffing Summary Total Number of Positions Expenditures Revenues Personnel Services 347, , ,746 Operating Expenditures 62, , ,160 Total Expenditures 410, , ,906 General Fund Revenue 410, , ,906 Total Revenues 410, , ,

115 COUNTY PLANNING Goal Withlacoochee Regional Planning Council (WRPC) The Florida Legislature established regional planning councils to address the problems of growth and development that transcend the boundaries of individual units of local governments. Citrus County dues support the County s participation in Federal Economic Development District, Information Services, Geographic Information Systems, Strategic Regional Policy Plan and other Technical Assistance. The budget is based on $.35 per capita. Withlacoochee Regional Water Supply Authority Section , Florida Statutes provides that by agreement local governmental units may establish regional water supply authorities for the purpose of developing, recovering, storing, and supplying water for county or municipal purposes in such a manner to reduce adverse environmental effects of excessive or improper withdrawals of water from concentrated areas. Citrus County along with Marion, Hernando, and Sumter County formed the Withlacoochee Regional Water Supply Authority to serve that function. The budget is based on $.19 per capita. North Central Florida Health Planning Council (Well Florida) The Council s mission is to promote community actions intended to enhance people s health and the accessibility, quality and affordability of health services in North Central Florida. The Council provides quality health care services, assists communities in addressing indigent health care needs, monitors health care issues as they relate to accessing health care and the Certificate of Need Program. Also, the Council contracts with the State for prenatal care and the Health Start Program and is the lead agency for Ryan White funding. The budget is based on $.07 per capita. Core Objectives The WRPC's mission is to provide an intergovernmental forum, protect the region's abundant natural resources, promote economic development, interact with state government, and strategically plan for the future of the region. The role of the WRPC is vital to intergovernmental cooperation among the various governement entities in the region. It is the only non-regulatory organization that is ready and available to its members to serve as a forum for issues and solutions that require the participation of numerous local governments and regional/state agencies. Summary Expenditures Operating Expenditures 79,637 86,227 85,952 Total Expenditures 79,637 86,227 85,952 Revenues General Fund Revenue 79,637 86,227 85,952 Total Revenues 79,637 86,227 85,

116 FACILITIES MANAGEMENT Goal Citrus County Facilities Management Division is responsible for the comprehensive management of County buildings and facilities. We have first line responsibility for over $125,000,000 of County facilities encompassing over 950,000 square feet. Facilities Management maintains a safe, clean, and comfortable operating environment in all County facilities for employees and the public. By utilizing a combination of our in-house expertise and outsourcing, we are able to maintain these buildings at less than the statistical average cost per square foot of office space. In the past fiscal year we responded to over 3,283 work orders and completed 36 projects. We provide 24/7 countywide on-call service; both emergency and non emergency. We manage a supply depot, and provide janitorial service to 25 facilities encompassing over 410,000 square feet. We also provide a daily mail courier service for all County Constitutional Offices, Departments and Divisions. This activity provides service to each Department/Office/Division administrative office at least once a day, and twice a day service for the Courthouse and Lecanto Government Complex. Core Objectives To maintain, using the best practices available, all County owned or operated buildings and facilities at the highest possible level, thereby providing a safe, comfortable environment for both the employees and the general public to conduct business. To continue the development and implementation of a comprehensive facility management program, capable of evolving to meet both the short and long term needs of all county buildings and facilities. To use the management program as an aid in prioritizing needs and establishing budget priorities. Through the use of in-house expertise and outsourcing we will continue to provide the most cost effective and efficient service possible for all Constitutional Offices, Departments and Divisions within the County. Staffing Summary Total Number of Positions Expenditures Revenues Personnel Services 1,441,393 1,566,125 1,629,820 Operating Expenditures 1,611,521 2,039,162 1,972,376 Capital Outlay 48,371 24,500 21,640 Total Expenditures 3,101,285 3,629,787 3,623,836 Miscellaneous Revenues ,120 General Fund Revenue 3,101,285 3,629,787 3,501,716 Total Revenues 3,101,285 3,629,787 3,623,

117 GEOGRAPHIC INFO SYSTEMS Goal The purpose of the Division of Geographic Information Systems is to support the activities and business practices of Citrus County and its residents by providing accurate, consistent, accessible, and comprehensive community planning and geographic resources. Our Core Geographic Resources -County Enterprise GIS -Centralized Addressing -Emergency Management Data -Civil Infrastructure Data -Planning and Land Development Data Core Objectives Provide decision support analysis for county business practices through GIS based solutions and GIS based web based products leveraging the data and expertise within the GRCP Division. Implement, monitor, and amend the Comprehensive Plan in accordance with State law and strategic policies and vision established by the BOCC. Maintain and develop strong intergovernmental coordination with local, state, and federal agencies to provide enterprise GIS and comprehensive planning support to our community. Data migration and maintenance of all GIS data within the enterprise geodatabase for distribution and use within various county agencies and departments. Staffing Summary Total Number of Positions Expenditures Revenues Personnel Services 513, , ,848 Operating Expenditures 9,662 19,194 16,913 Total Expenditures 523, , ,761 Non Operating Revenues ,700 General Fund Revenue 523, , ,061 Total Revenues 523, , ,

118 GROUNDS MAINTENANCE Goal Grounds Maintenance Division provides exceptional maintenance to all County owned parks and facilities. Grounds Maintenance strives to enhance the delivery of maintenance support to citizens, leagues, programs and other County Divisions. Core Objectives To provide and support quality maintenance service throughout our Parks and County facilities. Staffing Summary Total Number of Positions Expenditures Revenues Personnel Services 777, , ,154 Operating Expenditures 463, , ,650 Total Expenditures 1,241,156 1,339,809 1,451,804 General Fund Revenue 1,241,156 1,339,809 1,451,804 Total Revenues 1,241,156 1,339,809 1,451,

119 HUMAN RESOURCES Goal The Human Resources Office administers a comprehensive personnel program for all departments under the Board of County Commissioners. We provide a full range of human resource services with an emphasis on customer service, education and outreach. We strive for consistent and continuous process improvement and foster communication and cooperation in the workplace. Core Objectives To attract and retain the most talented and competent work force possible. To be a leader in customer service for the organization by providing proactive, positive, professional and creative customer service. To strategically partner with other departments, the BOCC, Constitutional Offices and the community to provide excellence in County services that contribute to the quality of life in Citrus County. On going review of the employee benefit program to ensure cost effectiveness and opitimizing plan design. Staffing Summary Total Number of Positions Expenditures Revenues Personnel Services 421, , ,317 Operating Expenditures 29,219 55,188 54,953 Total Expenditures 450, , ,270 General Fund Revenue 450, , ,270 Total Revenues 450, , ,

120 LAND DEVELOPMENT Goal The Land Development Division s primary focus is to oversee the maintenance and implementation of the County s Land Development Code. This Division reviews site plans, plats, rezoning requests, and other land development applications to determine compliance with the Land Development Code. The Land Development Code is derived from the policies outlined in the Citrus County Comprehensive Plan. In addition, the Land Development Division administers the design standards and systems criteria programs for stormwater management, and transportation access management. The Land Development Division provides support to the various County boards including the Board of County Commissioners, and the Planning and Development Commission (PDC). Staff is actively involved in educating the community on the role of the Division and the benefits of good urban design. Core Objectives Continued implementation of the new Land Development Code and associated updates. Prepare land development regulations for the CR-491 Corridor Plan based on Comprehensive Plan objectives and policies. Revisit Interchange Management Areas as defined in the Land Develoment Code to fine tune and align with state goals for the Suncoast Parkway 2. Staffing Summary Total Number of Positions Expenditures Personnel Services 584, , ,801 Operating Expenditures 21,260 49,073 41,669 Total Expenditures 605, , ,470 Revenues Charges for Services 63,548 45,500 51,000 Miscellaneous Revenues 127, , ,000 General Fund Revenue 414, , ,470 Total Revenues 605, , ,

121 MANAGEMENT & BUDGET Goal The mission of Management & is to continuously enhance the quality of County services by optimizing the use of County financial resources through the effective provision of planning, policy analysis, budget development, budget implementation and program evaluation services to benefit citizens, elected officials and staff. Core Objectives Provide budget information to citizens, commissioners, and staff in a timely and effective manner. Comply with Florida's Truth In Millage Act (TRIM) and other legal requirements and receive the Government Finance Officers Association (GFOA) Distinguished Presentation Award for the County's annual budget. Administer the Procurement Policies and Procedures established by the Board of County Commissioners in a fair and equitable manner to ensure the County receives the best product or service at the lowest cost. Continue to administer the County's Purchasing Card Program. Provide central cashier services, reception and switchboard coverage for the Lecanto Government Building. Staffing Summary Total Number of Positions Expenditures Revenues Personnel Services 398, , ,859 Operating Expenditures 4,397 11,165 12,240 Total Expenditures 403, , ,099 Non Operating Revenues ,000 General Fund Revenue 403, , ,099 Total Revenues 403, , ,

122 PLANNING & DEVELOPMENT Goal The purpose of the Department of Planning and Development is to facilitate all planning and development activities in the County in accordance with the County s Comprehensive Plan and land development regulations. The Department oversees the operations of four Divisions: Code Compliance, Building, Land Development, and Geographic Information Systems. Our Department provides administrative and procedural support and service to the public related to planning, growth management and public health and safety issues. The Director serves as a liaison to the Board of County Commissioners to ensure compliance with their goals and objectives and works with community, civic, professional, and business organizations. Core Objectives Implement, monitor, and amend the Comprehensive Plan in accordance with State law and strategic policies and vision established by the BOCC. Monitor concurrency of the County's infrastructure to ensure services are available as growth occurs. Monitor permitting, plans review, and inspections of all development in a timely manner and ensure compliance with state and local regulations. Prepare a budget that implements the County's objectives while efficiently using tax dollars and enterprise funds. Staffing Summary Total Number of Positions Expenditures Revenues Personnel Services 159,8872, ,142 Operating Expenditures 13,913,680 11,709 Total Expenditures 173, , ,851 General Fund Revenue 173, , ,851 Total Revenues 173, , ,

123 RESERVES AND TRANSFERS Goal Each year the County sets aside, budgeted reseves and contingency funds. This is an intergral part of the budgeting process allowing the Board of County Commissioners to allocate funds for unforeseeable events or market conditions. Any budgeted reserves utilized during the year must be approved by the BOCC. ed transfers reflect the movement of resources from one fund to another such as grant match and debt service. Core Objectives Maintain adequate reserve levels are a necessary component of the County s overall financial management strategy and a key factor in external agencies measurement of the County s financial strength. Summary Expenditures Operating Expenditures 0 2,500 2,500 Non Operating Expenditures 3,072,144 26,609,004 13,539,210 Total Expenditures Revenues General Fund Revenue 3,072,144 (2,655,150) 26,611,504 26,611,504 13,541,710 13,541,710 Total Revenues (2,655,150) 26,611,504 13,541,

124 SYSTEMS MANAGEMENT Goal The Office of Systems Management (OSM) develops and maintains the entire data processing operation to enhance employee efficiency in a cost-effective manner. OSM is responsible for the procurement, installation and service of all computer equipment, software, and infrastructure required to operate the County's Wide Area Network, , Cell Phones and Telephone which services all county departments, as well as other agencies. We also manage the Fiber Ring which is used by most of the Constitutional Offices as well as the BOCC. Systems Management also provides application design and support for many mission critical applications. Core Objectives Finalize upgrades to the County networking infrastructure in preparation for the replacement of the County phone system. Refining the existing software systems to meet evolving needs. Coordinate efforts to find and deploy a replacement for the Hansen system in subsequent years. Continue the redesign of the County network to accommodate IPV6 protocols. Finalize mycitruscounty.com as a collector website for all branches of County Government. Relocate County Website(s) to a remote offsite server to improve survivability. Staffing Summary Total Number of Positions Expenditures Revenues Personnel Services 813, , ,284 Operating Expenditures 553, , ,313 Capital Outlay 14,244 36,627 94,730 Total Expenditures 1,380,284 1,478,119 1,574,327 Miscellaneous Revenues 10,200 20,000 0 General Fund Revenue 1,370,084 1,458,119 1,574,327 Total Revenues 1,380,284 1,478,119 1,574,

125 CIRCUIT COURT Goal Florida State Statutes requires that the County provide certain support services for the State Court System. The support services include multi-task equipment (printers/copiers), faxes, wireless communications, cell phones, pagers, video conferencing, toll charges, long distance and information technology personnel. The Circuit Court budget reflects the cost of providing these services for the Circuit Court and County Court Judges. Core Objectives The mission of the judicial branch is to protect rights and liberties, uphold and interpret the law, and provide for the peaceful resolution of disputes. Summary Expenditures Operating Expenditures 9,299 18,000 18,000 Total Expenditures Revenues General Fund Revenue 9,299 9,299 18,000 18,000 18,000 18,000 Total Revenues 9,299 18,000 18,

126 CLERK OF COUNTY COURTS Goal Florida State Statutes requires that the County provide certain support services for the State Court System. The support services include multi-task equipment (printers/copiers), faxes, wireless communications, cell phones, pagers, video conferencing, toll charges, long distance and information technology personnel. The Clerk of County Court budget reflects the cost of providing these services for Citrus County. Summary Expenditures Operating Expenditures 11,402 8,702 8,500 Total Expenditures Revenues General Fund Revenue 11,402 11,402 8,702 8,702 8,500 8,500 Total Revenues 11,402 8,702 8,

127 CLERK TO THE BOARD Goal The Finance Department provides accounting and auditing services including accounts payable and payroll processing for the Board of County Commissioners, Supervisor of Elections, Property Appraiser and Clerk of the Circuit Court; investment of funds for the Clerk and Board; budget and reporting for the Clerk of the Court; and preparation of the Comprehensive Annual Financial Report of Citrus County. Records Department Official Records, Records Management & Commission Records: The responsibility of the Records Department is to record and maintain all official records. The Recording Division records documents into the Official Record such as deeds, mortgages and court judgments. The Records Management Division is dedicated to management and preservation of all records for the Clerk of the Circuit Court. Commission Records serves as Ex Officio Clerk of the Board of County Commissioners. The Board Recorder Deputy Clerks record and maintain the minutes of the Board of including contracts, resolutions, ordinances, deeds and easements, and provides scheduling and clerical assistance for the Value Adjustment Board. The Internal Audit Services Division performs internal control financial audits of all County and Clerk functions. The objective of audit services is to safeguard public funds and assets. Core Objectives The Finance Department will implement applicable GASB pronouncements and continue to streamline processes through advancement in technology. The Recording Department will continue to establish office wide Electronic Content Management and provide additional online services for the citizens and partnering agencies. The goals of the other Divisions include advancements in technology to improve access to information and services and data sharing. The Internal Audit Division will complete any existing and newly scheduled audits, conduct follow up audits on previous recommendations, and provide training where applicable. Staffing Summary Total Number of Positions Expenditures Personnel Services 1,489,49,381,547 1,748,396 Operating Expenditures 352, , ,828 Capital Outlay 145, ,000 90,031 Total Expenditures 1,987,948 2,019,284 2,346,255 Revenues Charges for Services 15, General Fund Revenue 1,972,948 2,019,284 2,346,255 Total Revenues 1,987,948 2,019,284 2,346,

128 ELECTIONS Goal These funds represent costs directly related to election activities and equipment. This includes ballot costs, pollworker salary and travel, and costs related to delivery, maintenance, setup and transport of voting booths and other poll supplies. Core Objectives To ensure the integrity of the electoral process and to enhance public confidence. This is achieved by conducting fair, honest and accurate elections while encouraging participation by providing voter education to citizens of all ages. Summary Expenditures Personnel Services 136,8187,4787,629 Operating Expenditures 177, , ,216 Capital Outlay 53,265 5, ,000 Total Expenditures Revenues General Fund Revenue 367, , , , , ,845 Total Revenues 367, , ,

129 GUARDIAN AD LITEM Goal Florida State Statutes requires that the County provide office space and related expenses for Guardian ad Litem. The related expenses may include multi-task equipment (printers/copiers), faxes, wireless communications, cell phones, pagers, video conferencing, toll charges and long distance. The Guardian ad Litem budget reflects the cost of providing services for Citrus County. The Guardian ad Litem Program provides court appointed advocates as required by statute to serve as non-biased advocate for children involved in dependency court proceedings. The program accomplishes this task by utilizing lay volunteers from the community. The program recruits, trains, and supervises 108 volunteers who monitor the wellbeing of children and provides best-interest recommendations to the court. Core Objectives To continue to provide a certified volunteer advocate to every child under the court's supervision due to abuse, neglect or abandonment. To support over volunteers with ongoing guidance and training to ensure that they provide the best advocacy possible for Citrus County's most vulnerable children. Summary Expenditures Operating Expenditures 3,055 5,132 5,192 Total Expenditures Revenues General Fund Revenue 3,055 3,055 5,132 5,132 5,192 5,192 Total Revenues 3,055 5,132 5,

130 PROPERTY APPRAISER Goal The Citrus County Property Appraiser is an elected County Official who is responsible for determining the just value of all real and personal property within the county while maintaining records connected with that responsibility. The budget of the Property Appraiser is approved by the Florida Department of Revenue and is proportionately funded by the taxing authorities within the county, with the exception of municipalities and the District School Board. Core Objectives Our mission is to provide fair and equitable tax assessments every year based upon the market in accordance with the Florida Constitution, law and requirements, while delivering efficient and courteous service to the citizens of Citrus County. Staffing Summary Total Number of Positions Expenditures Revenues Operating Expenditures 4,078,947 4,156,486 3,407,219 Non Operating Expenditures 0 8,926 0 Total Expenditures 4,078,947 4,165,412 3,407,219 Charges for Services 113,139 25,000 25,000 General Fund Revenue 3,965,808 4,140,412 3,382,219 Total Revenues 4,078,947 4,165,412 3,407,

131 PUBLIC DEFENDER Goal Pursuant to Chapter 27.51, Florida Statutes, the Public Defender shall provide legal representation to any person who is determined by the Court to be indigent and who is arrested for, or charged with, a felony, misdemeanor, violations of municipal or county ordinance, a juvenile delinquency case or involuntary hospitalization due to mental illness. Core Objectives Provide effective, efficient and quality representation to all court appointed clients. Prepare and maintain records for persons appealing convictions, involuntary commitments, juvenile adjudication or sentences imposed by the Courts to the Supreme Court or the Court of Appeals. Pursue increased automation as the most efficient and cost effective means to fulfill statutory mandates. Summary Expenditures Operating Expenditures 1,817 2,600 2,600 Total Expenditures Revenues General Fund Revenue 1,817 1,817 2,600 2,600 2,600 2,600 Total Revenues 1,817 2,600 2,

132 SHERIFF - GENERAL OPERATING Goal The general operating category of the Sheriff's Office budget reflects those dollars committed to the provision of general law enforcement services, to include: uniformed patrol, criminal investigations, crime scene investigations, laboratory examinations, special & undercover operations, canine, marine, and aviation support, administrative services, and finally, emergency operations and 911 communications. Core Objectives To excel in public safety by providing law enforcement, fire rescue and professional services that are responsive to the needs of our community. Staffing Summary Total Number of Positions Expenditures Revenues Personnel Services 17,863,319 18,570,478 19,367,975 Operating Expenditures 4,141,688 4,276,055 4,259,177 Capital Outlay 544, , ,906 Debt Service 181, , ,853 Total Expenditures 22,731,240 23,573,866 24,383,911 Intergovernmental Revenue 11,438 10,000 10,000 Charges for Services 512, , ,000 Non Operating Revenues 100, , ,900 General Fund Revenue 22,107,214 22,954,600 23,761,011 Total Revenues 22,731,240 23,573,866 24,383,

133 SHERIFF - CITY OF CRYSTAL RIVER Goal On February 1, 2008, the Citrus County Sheriff's Office began providing law enforcement services for the City of Crystal River. This budget reflects those dollars committed to the provision of general law enforcement services, to include: uniformed patrol, criminal investigations, crime scene investigations, laboratory examinations, special & undercover operations, canine, marine, and aviation support, emergency operations and 911 communications. Core Objectives To provide the citizens of Crystal River with enhanced quality of life through dedicated, unparalled standard of service and an abiding commitment to our environment. Staffing Summary Total Number of Positions Expenditures Revenues Personnel Services 868, , ,424 Operating Expenditures 150, , ,070 Capital Outlay 70,524 62,608 78,980 Total Expenditures 1,089,158 1,137,872 1,160,474 Charges for Services 1,089,158 1,137,872 1,160,474 Total Revenues 1,089,158 1,137,872 1,160,

134 SHERIFF - CITY OF INVERNESS Goal On April 1, 2004, the Citrus County Sheriff's Office began providing law enforcement services for the City of Inverness. This budget reflects those dollars committed to the provision of general law enforcement services, to include: uniformed patrol, criminal investigations, crime scene investigations, laboratory examinations, special & undercover operations, canine, marine, and aviation support, emergency operations and 911 communications. Core Objectives To provide the citizens of Inverness with enhanced quality of life through dedicated, unparalled standard of service and an abiding commitment to our environment. Staffing Summary Total Number of Positions Expenditures Revenues Personnel Services 571, , ,466 Operating Expenditures 107, , ,094 Capital Outlay 21,246 25,100 50,060 Total Expenditures 700, , ,620 Charges for Services 700, , ,620 Total Revenues 700, , ,

135 SHERIFF - COURT SERVICES Goal The court services portion of the Sheriff's Office budget reflects funding committed to providing necessary services to the various Citrus County Courts, to include bailiffs, courtroom security, and general jury/judicial protective services. Core Objectives To provide the citizens of Citrus County a secure environment throughtout the community. Staffing Summary Total Number of Positions Expenditures Revenues Personnel Services 2,103,883 2,184,590 2,029,859 Operating Expenditures 223, , ,073 Capital Outlay 1, ,000 Total Expenditures 2,328,414 2,403,422 2,235,932 General Fund Revenue 2,328,414 2,403,422 2,235,932 Total Revenues 2,328,414 2,403,422 2,235,

136 STATE ATTORNEY Goal Pursuant to Article V, Section 17, of the Constitution of the State of Florida, the State Attorney is charged with being the chief prosecuting office of all trial courts in his respective circuit and shall perform all other duties prescribed by general law. Chapter 27 of the Florida Statute and the Florida Rules of Criminal Procedure further elaborate upon the duties of the State Attorney. The State Attorney, with the aid of appointed assistants and staff, shall appear within his judicial circuit and prosecute or defend on behalf of the State, all suits, applications, or motions, civil and criminal, in which the State is a party. Core Objectives The State Attorney represents the people in both capital and non-capital prosecutions for violation of state laws and related matters in state and federal courts. The State Attorney is Chief Advisor to the grand jury; represents the public interest in all criminal matters and cases that affect the community safety, peace and welfare; and conducts and coordinates all criminal investigations with local, state and federal law enforcement agencies concerning violations of state law. Summary Expenditures Operating Expenditures 7,441 8,760 8,760 Total Expenditures Revenues General Fund Revenue 7,441 7,441 8,760 8,760 8,760 8,760 Total Revenues 7,441 8,760 8,

137 SUPERVISOR OF ELECTIONS Goal The Citrus County Elections Office costs are related to maintaining voter registration rolls. This includes complete operations of the supervisor of elections offices, preparation for elections and tabulation, as well as responsibility for Citrus County's compliance with regulations and procedures of the National Voter Registration Act. Core Objectives Ensure the integrity of the electoral process and to enhance public confidence. This is achieved by conducting fair, honest and accurate elections while encouraging participation by providing voter education to citizens of all ages. Staffing Summary Total Number of Positions Expenditures Revenues Personnel Services 581, , ,473 Operating Expenditures 165, , ,027 Capital Outlay 0 5,000 28,000 Non Operating Expenditures 3, Total Expenditures 750, , ,500 General Fund Revenue 750, , ,500 Total Revenues 750, , ,

138 TAX COLLECTOR Goal The Tax Collector s Office is responsible for collection and distribution of real estate and tangible taxes including an annual Tax Certificate Sale and balancing and recapitulation of the tax roll. Motor vehicle license plates, including those for mobile homes, are issued and renewed each year, as well as title transactions for any new or resold vehicle which involve the collection of sales tax when applicable. Also boat registrations are issued and renewed through this office which also involves title applications and transfers and sales tax transactions. Hunting and fishing licenses are issued by the Tax Collector s Office for both salt and fresh water and we also have numerous sub-agents who perform these functions and report to our office monthly. Occupational licenses are issued and sold for all business, occupations and professions within Citrus County, some of which require prerequisite forms such as competency cards or DPR cards. All these functions are required to be balanced and reports filed to the proper agency on a regular basis, some of these daily. The Tax Collector s Office also maintains a branch office in Crystal River where these transactions may be handled in addition to mail transactions. Core Objectives Our mission is to provide efficient, effective and courteous service for the notice and collection of real and tangible property taxes, business tax receipts, Florida hunting/fishing licenses, vehicle/vessel registration and titling, and other duties, with a pleasant attitude and at a reasonable cost. The office will be known as an agency that consistently delivers high quality personalized service. Customer satisfaction with the office will be a reflection of its people, their knowledge, experience and commitment to Service Excellence. Staffing Summary Total Number of Positions Expenditures Revenues Operating Expenditures 2,352,041 2,959,162 3,107,120 Total Expenditures 2,352,041 2,959,162 3,107,120 Charges for Services 329, , ,000 General Fund Revenue 2,022,365 2,609,162 2,857,120 Total Revenues 2,352,041 2,959,162 3,107,

139 ADMINISTRATIVE SVCS - PUBLIC SAFETY A Goal The Administrative Services - Public Safety budget covers a variety of expenses including inmate medical and electronic inmate monitoring. The Department of Juvenile Justice includes funding for Citrus County pre-disposition juveniles detention services. Also included in this budget is subsidy funding for the Nature Coast Emergency Management Foundation which provides emergency medical response and transportation for residents of Citrus County. The Foundation is considered a component unit of the County for financial reporting purposes. Summary Expenditures Operating Expenditures 13,969,890 12,532,776 13,243,370 Non Operating Expenditures 677, , ,630 Total Expenditures Revenues Charges for Services 14,647,624 5,603,710 13,148,772 4,032,680 13,863,000 4,536,199 General Fund Revenue 9,043,914 9,116,092 9,326,801 Total Revenues 14,647,624 13,148,772 13,863,

140 CODE COMPLIANCE Goal Code Compliance Division s primary purpose is to gain compliance with the provisions of the Citrus County Land Development Code (LDC), and the Citrus County Code of Ordinances (CCC). The Division addresses a wide range of issues that affect the environment, health, safety, welfare, protection of aesthetics, property values, and the general public well being. Code Compliance provides for the abatement of grossly unaesthetic, unsanitary, or unsafe conditions that constitute a code violation. Code Compliance continues to provide prompt, knowledgeable, effective, and professional services. Core Objectives To continue educating our community by meeting with home owner associations and Citrus County Sheriff Office Community Resource Officers to establish better public awareness, which is a contributing factor in obtaining compliance. To be proactive in disseminating information about codes and ordinances to property owners with current violations. Obtaining voluntary compliance by property owners is cost effective. To reevaluate the current Standard Operating Procedures for Code Compliance To advance the knowledge of our Code Compliance Officers to obtain Certification in any level of FACE training through the Florida Association of Code Enforcement (FACE). To compare and revise the Noise Ordinance. Staffing Summary Total Number of Positions 11 9 Expenditures Revenues Personnel Services 524, , ,106 Operating Expenditures 112, , ,706 Total Expenditures 637, , ,812 Fines and Forfeitures 97,087 85, ,500 Miscellaneous Revenues ,000 Non Operating Revenues 0 106,056 0 General Fund Revenue 540, , ,312 Total Revenues 637, , ,

141 MEDICAL EXAMINER Goal Florida Statutes 406 provides that the Medical Examiners Commission shall establish medical examiner districts within the State and that a district medical examiner shall be appointed by the Governor. In certain circumstances involving the death of a human being, the medical examiner shall determine the cause of death and shall make such examinations, investigations and autopsies as he shall deem necessary. The Medical Examiner's budget reflects the estimated cost to perform the requested procedures for Citrus County residents. Summary Expenditures Operating Expenditures 368, , ,160 Total Expenditures Revenues General Fund Revenue 368, , , , , ,160 Total Revenues 368, , ,

142 AQUATIC WEED CONTROL Goal The Division of Aquatic Services administers an aquatic plant control program which is designed to ensure management of invasive aquatic weeds. With the help and support of state government, Aquatic Services aids in providing services and benefits for the enhancement of recreational opportunities through various management activities on publicly accessible waterways within the geographical boundaries of Citrus County. With access and navigation being the Division s primary concern, this program is focused on bringing invasive, non-indigenous (exotic) aquatic weeds under what is called maintenance control. Field staff maintains approximately 25,000 surface acres of water within the geographical area of Citrus County. This approximates to each field staff having to individually maintain 4,167 surface acres of water. On average, Aquatic Services controls 3,501 total acres of vegetation annually. Additionally, field staff responds to nearly 500 citizen requests for services involving the navigation of the waterways, as well as, maintaining approximately 600 navigational aids within the County. Staff administers numerous grants, agreements, and contracts on an annual basis which includes grants through the Florida Fish and Wildlife Conservation Commission, Department of Environmental Protection, and various other opportunities through Legislative Issues. Aquatic Services is also actively involved with the annual Adopt-A-Shore cleanup event that is held in conjunction with the Save Our Waters Week every September. Core Objectives Expand Public Awareness of the program. Building trust, confidence and interaction with the public. Continue to actively pursue Federal/State/Regional grant funding opportunities. Actively maintain the navigational signage pursuant to boaters safety requirements and requirements of the Coast Guard and State of Florida. Continue to expand on Citrus County s permitted artificial reef to enhance fisheries and habitat. Continuously monitor Legislative Issues and work with other state entities on water quality issues, mooring regulations, and actively pursue and be involved with the updating/creating new, safer and more efficient regulations. Staffing Summary Total Number of Positions Expenditures Revenues Personnel Services 142, , ,693 Operating Expenditures 879, , ,239 Total Expenditures 1,021, , ,932 Non Operating Revenues 0 150,000 0 General Fund Revenue 1,021, , ,932 Total Revenues 1,021, , ,

143 DIVISION OF FORESTRY Goal Fire District Assessment: The Florida Division of Forestry provides wildfire protection to the citizens of Citrus County in accordance with an agreement with the County dated July 1, 1988, and Florida Statutes, Section The cost is $0.07 per acre, based on 186,606 acres of forest and woodlands. Florida Board of Forestry: The Florida Division of Forestry provides technical forestry assistance to the citizens and government agencies of Citrus County in accordance with the Cooperative Forestry Agreement between the Board of County Commissioners and the Florida Division of Forestry. The County s share of our forester s salary and equipment is $3,000 per year. The duties performed by the forester are not provided by any other local or state governmental agency. Summary Expenditures Non Operating Expenditures 16,062 16,064 16,064 Total Expenditures Revenues General Fund Revenue 16,062 16,062 16,064 16,064 16,064 16,064 Total Revenues 16,062 16,064 16,

144 EXTENSION SERVICES Goal Citrus County Extension is a partnership between the University of Florida/Institute of Food and Agricultural Sciences (IFAS) and Citrus County BOCC. Funding is a collaborative partnership between state, county and federal governments. This joint venture is designed to assist residents, business leaders and governmental officials address local issues and needs through education and research. Specifically, Citrus County Extension Division provides practical, problem solving, research-based information and educational programs to safeguard and cultivate natural and human resources in Citrus County. Extension is unique in that it provides educational information in formal and non-formal settings for all age groups. Programs like 4-H youth programs, Family and Consumer Sciences, Environmental Horticulture, and Natural Resources, are locally based and designed to meet specific community needs. Volunteer training is strongly emphasized to enable Extension to reach a larger population. Core Objectives To educate the public on sustainable outdoor living in order to safeguard Florida's environment with an emphasis on water conservation and water quality protection. To develop responsible and productive youth through 4-H and other youth programs, especially in the areas of science, technology, engineering and math (STEM). To educate residential and commercial sectors on methods of creating and maintaining environmentally friendly landscapes. To facilitate solutions to assist in cultivating a sustainable agricultural workforce. To educate the public on smart financial management and healthy lifestyle choices, including proper nutrition, physical activities and food safety. Staffing Summary Total Number of Positions Expenditures Revenues Personnel Services 165, , ,809 Operating Expenditures 11,704 21,160 25,813 Total Expenditures 176, , ,622 Charges for Services 0 3,000 12,970 General Fund Revenue 176, , ,652 Total Revenues 176, , ,

145 AVIATION Goal Citrus County has two general aviation airports, one located in Crystal River and the other in Inverness. These two airports accommodate the needs of business transportation, provide a safe haven for pleasure aircraft, provide for medical transports, provide services for tourism, and are used by law enforcement and State agencies. Both airports have a Fixed Base Operator (FBO) who provides such services as fuel sales, flight training, repair, and aircraft parking (covered and uncovered). Both airports provide significant indirect revenue to the County, and are important facilities for future County business development. Airport improvements are funded jointly by Florida Department of Transportation (FDOT) and Citrus County using Joint Participation Agreements (JPA). Most projects have been funded 80% by FDOT and 20% by the County. The Federal Aviation Administration (FAA) funds 90% of an FAA eligible improvement project. At the present time, many improvements that are scheduled relate to safety and the expansion of the airports to accommodate a population increase, and the proposed Business Park at the Inverness Airport. These improvements/projects are identified in the adopted Master Plans and Layout Plans for both airports. Core Objectives The primary goal for the Crystal River and Inverness Airports is to proceed with the improvement and growth/expansion of the airports in accordance with the approved and adopted Master Plans and Airport Layout Plans to better serve the citizens and businesses of Citrus County. To appropriately manage and maintain the facilities of the Crystal River and Inverness Airports in a safe and aesthetically pleasing condition. Summary Expenditures Operating Expenditures 76,277 92,276 94,498 Total Expenditures Revenues Miscellaneous Revenues 76,277 76,277 92,276 74,550 94,498 84,475 General Fund Revenue 0 17,726 10,023 Total Revenues 76,277 92,276 94,

146 AVIATION CIP Goal The County has established a 5-year Capital Improvement Program (CIP) to plan for the acquisition of equipment and County facilities. A capital improvement project is a project that costs more than $50,000 and has a useful life of more than 10 years. The CIP budget funds the projects approved for the current fiscal year. Core Objectives Summary Expenditures Operating Expenditures 4, Debt Service 7,795 40,450 40,525 Non Operating Expenditures 742 3,120 63,378 Total Expenditures Revenues Miscellaneous Revenues 13,241 7,795 43,570 40, ,903 40,525 General Fund Revenue 5,446 3,120 63,378 Total Revenues 13,241 43, ,

147 HOUSING SERVICES Goal The goal of Housing Services Section is to increase the quantity and quality of decent, safe, and affordable housing stock for the County s homeless, very low, low, and moderate-income families. Housing Services continues in the Board's endeavor to achieve affordable housing and address homeless issues throughout Citrus County. Core Objectives Provide regularly scheduled Homeowner Training Workshops to equip first time homebuyers with the knowledge required to become successful homeowners as funding allows. Operate the affordable homeownership and rental housing programs as described in the SHIP Local Housing Assistance Plan in compliance with state regulations. Pursue additional Housing Choice Vouchers for homeless, veterans, non-elderly, youth aging out of foster care, families at risk of separation and people with disabilities. Continue to provide energy assistance to income qualified individuals in the county. Address homeless issues through community partnerships, prevention and rapid rehousing assistance. Continue to pursue Community Development Block Grants and new sources of funding to provide decent affordable housing, a suitable living environment, and by expanding economic opportunities, principally for low- and moderateincome persons. Continue to work on furthering housing programs beyond the scope for which Housing Services receives funding by working with various regional and state coalitions as well as the local Homeless Continuum and other local groups. Staffing Summary Total Number of Positions Expenditures Revenues Personnel Services 132, , ,394 Operating Expenditures 438 1, Total Expenditures 132, , ,319 General Fund Revenue 132, , ,319 Total Revenues 132, , ,

148 VETERANS SERVICE Goal The Citrus County Veterans program is responsible for assisting veterans, widows and their eligible dependents in filing and perfecting claims with the Department of Veterans Affairs allowing them to procure all benefits from Federal, State and local agencies. Currently there are approximately 25,000+ veterans in Citrus County. Core Objectives To expand the availability and visibility of the program through attendance at local veterans events and regular Post/Chapter meetings. To conduct educational forums throughout the community to increase awareness of veterans benefits and related programs, and how they are obtained. To develop a working relationship with medical professionals to ease the difficulty in obtaining evidence used by veterans in obtaining benefits. To incorporate feedback from representatives of local veterans organizations in an effort to improve services to veterans of Citrus County. Staffing Summary Total Number of Positions Expenditures Revenues Personnel Services 153, , ,431 Operating Expenditures 15,837,809 18,768 Total Expenditures 169, , ,199 General Fund Revenue 169, , ,199 Total Revenues 169, , ,

149 ANIMAL SERVICES Goal The primary mission of the Citrus County Animal Services Section is to educate the public about public safety, animal welfare and responsible pet ownership, by teaching the public about proper care of the animals and laws set by County Ordinance, while providing shelter for impounded animals. Animal Services impounds stray and surrendered animals, processes animal adoptions, works with rescue organizations to place special needs animals, holds a low-cost clinic for pet vaccinations, provides for obedience classes, and provides educational materials to educate the public on proper pet care. The staff is responsible for providing humane care for all impounded animals, supervising the quarantine of all bite animals, assisting owners claiming their lost pets, and conducting the euthanasia and disposal of unwanted animals. Volunteers of Citrus County Animal Services have established a organization, Friends of Citrus County Animal Services (FOCCAS), to elevate the standard of care for the sheltered animals and raise funds to provide for goods and surgical care not normally covered under the shelter s standard operating budget. Core Objectives To increase animal adoptions by promoting awareness of adoptable animals through media and off-site adoption events in addition too evening adoption hours. To provide assistance with canine behavioral/training issues, assessment of adoptable animals for placement to increase "forever" homes and animal awareness through the education of school aged children. To partner with tax exempt, benevolent associations geared toward establishing a higher quality of life for the shelter animals. To develop a working relationship with county and state rescue organizations, increasing the placement of hard to place and special needs animals such as blind, deaf, medicated, and heartworm positive animals. To expand the weekly vaccination clinic to 2 days per week. Staffing Summary Total Number of Positions Expenditures Revenues Personnel Services 486, , ,541 Operating Expenditures 350, , ,914 Total Expenditures 837, , ,455 Charges for Services 222, , ,300 Fines and Forfeitures 7,965 7,600 8,900 Miscellaneous Revenues 125, , ,000 General Fund Revenue 481, , ,255 Total Revenues 837, , ,

150 COMMUNITY AGENCIES Goal Key Training The Key Training Center is owned and operated by the Citrus County Association for Retarded Citizens, Inc. a private nonprofit corporation chartered in 1966 and headquartered in Lecanto, Florida. The purpose and principal activity of the Key Training Center is to meet the social, vocational, residential/housing and advocacy needs of Citrus County and West Central Florida developmentally disabled citizens. Funds to support the Center are derived from voluntary Health Agency Grants and assistance at the Federal, State and local government levels together with private/public contributions. Youth and Family Alternatives The Youth and Family Alternatives operates the New Beginnings Youth Shelter (NBYS)in Brooksville which provides 9 beds for runaway and homeless youths and 9 beds for emergency shelter youths. New Beginnings is a short-term runaway and youth crisis shelter designed to work with youth who are runaways, homeless or have been locked out or "kicked out" of their home by their parents or caregivers and for youth who are in need of respite care due to family conflict issues. New Beginnings serves hundreds of children each year from Citrus, Hernando and Sumter Counties. NBYS is designed to provide a safe and secure environment for youth until a more suitable and longer term alternative can be arranged. Citrus Abuse Shelter Association (CASA) Our shelter and outreach services provide a safe haven for survivors as they recover from abuse and work on a plan for a successful life free from abuse. We are working with Child Protection Services Division of DCF to provide domestic violence services to the non-offending parent in child abuse cases and with and Kids Central, Inc. to provide services in homes where domestic violence has been an issue. We also teach a violence-prevention program to students at Teen Court and in the public schools. This year, CASA has partnered with the United Way s Prosperity Center to teach Healthy Relationship Classes to students receiving Prosperity Center Services. These efforts will benefit our county and community. Summary Expenditures Non Operating Expenditures 82,600 63,080 58,080 Total Expenditures Revenues General Fund Revenue 82,600 82,600 63,080 63,080 58,080 58,080 Total Revenues 82,600 63,080 58,

151 COMMUNITY CENTERS Goal The Community Centers are focused on providing a friendly meeting place throughout the County for all residents. The County operates four community centers, one is grant funded and the other three are funded by the County. The County funds Central Citrus Community Center located in Lecanto, West Citrus Community Center located in Homosassa, and East Citrus Community Center located in Inverness. These centers help area seniors remain healthy and active through participation in recreational, educational, leisure activities and our daily senior dining program. The Centers also offer volunteer opportunities where people can contribute their experience and skills in meaningful and satisfying ways. Core Objectives Programs will be assessed for efficiency, effectiveness and customer satisfaction. Benefits to the clients will be measured through participant feedback. Monthly attendance will be recorded for program growth and improvement. Staffing Summary Total Number of Positions Expenditures Revenues Personnel Services 129, , ,162 Operating Expenditures 45,182 52,242 52,982 Total Expenditures 174, , ,144 Miscellaneous Revenues 12,064 12,400 12,700 General Fund Revenue 162, , ,444 Total Revenues 174, , ,

152 COMMUNITY SERVICES ADMINISTRATION Goal The Department of Community Services strives to enhance the quality of life for all County residents. This goal is accomplished through the delivery of services provided by Parks & Recreation, Library Services, Support Services, Housing Services/Nature Coast Volunteer Center, Animal Services, Historical Resources, Transportation, Grounds Maintenance, Visitor's and Convention Bureau, and Extension Services. The Department is an organization that promotes quality customer service and continues to develop programs that will meet the expectations of our community. Core Objectives Increase public awareness of programs and services available under Community Services and ensure access to services is both efficient and user-friendly. Continue to increase Community Partnerships to help enhance our programs. Establish a cohesive partnership with community groups to address the needs of the homeless in Citrus County. Staffing Summary Total Number of Positions Expenditures Revenues Personnel Services 194, , ,005 Operating Expenditures 11,436 9,833 10,158 Capital Outlay 1, Total Expenditures 207, , ,163 General Fund Revenue 207, , ,163 Total Revenues 207, , ,

153 MENTAL HEALTH Goal The purpose of the The Centers, Inc. (formerly known as Marion-Citrus Mental Services, Inc.) is to offer a wide variety of quality mental health and substance abuse services. The Centers is licensed by the State of Florida and is accredited by the Joint Commission on the Accreditation of Healthcare Organizations to provide mental health and alcohol and drug substance abuse services. Summary Expenditures Non Operating Expenditures 405, , ,360 Total Expenditures Revenues General Fund Revenue 405, , , , , ,360 Total Revenues 405, , ,

154 STATE/COUNTY MEDICAID Goal Per Florida Statute, Section and Section 59G of the Florida Administrative Code, Citrus County is mandated to pay a portion of hospital/nursing home/hmo bills for County residents who have been approved for Medicaid. The County is responsible for a percentage of the state total medicaid liability based on the county's past medicaid billing history. The base amount, the County's percentage and total annual payment due is listed in Florida Statute. The county will be notified each June of any changes. Also, per Florida Statute, Chapters 154 and/or 409, and Florida Administrative Code, Sections 10C through 10C and/or Sections 10C through 10C , Citrus County is mandated through the Florida Health Care Responsibility Act (HCRA) to pay out-of-county hospital bills for eligible residents. Core Objectives To follow the Florida Statute regarding medicaid payments and be aware of any changes to the Statute To accurately review Health Care Responsibility Act Claims of Citrus County Residents for eligibility. Summary Expenditures Operating Expenditures 2,110,44,988,252 2,037,336 Total Expenditures Revenues General Fund Revenue 2,110,441 2,110,441 1,988,252 1,988,252 2,037,336 2,037,336 Total Revenues 2,110,44,988,252 2,037,

155 SUPPORT SERVICES ADMINISTRATION Goal The mission of the Support Services Division is to provide a wide variety of social services to the Community through staff, volunteers and referral. All personnel assigned to Support Services are dedicated to the assistance of the people of Citrus County in whatever way possible. If assistance cannot be rendered by Support Services Programs, a referral will be made to the community agency which can best assist the individual case. Core Objectives To research grant and other funding opportunities in order to start, maintain and expand services. To meet all fiscal and program guidelines placed on each program by Federal, State and County requirements. Develop private/public partnerships with local businesses, not-for-profits and community groups to enhance programs and services available through the division. Staffing Summary Total Number of Positions Expenditures Revenues Personnel Services 301, , ,322 Operating Expenditures 51,873 46,536 34,407 Total Expenditures 353, , ,729 General Fund Revenue 353, , ,729 Total Revenues 353, , ,

156 PARKS AND RECREATION CIP Goal The County has established a 5-year Capital Improvement Program (CIP) to plan for the acquisition of equipment and County facilities. A capital improvement project is a project that costs more than $50,000 and has a useful life of more than 10 years. The CIP budget funds the projects approved for the current fiscal year. Summary Expenditures Capital Outlay 0 25,000 0 Debt Service 160, , ,350 Total Expenditures Revenues Non Operating Revenues 160,923 20, ,050 40, ,350 57,650 General Fund Revenue 140, ,050 50,700 Total Revenues 160, , ,

157 PARKS AND RECREATION Goal Citrus County Parks and Recreation enhances the quality of life for all Citrus County residents and visitors through active lifestyles and stimulated community involvement by scheduling safe and healthy family valued recreational programs, special events and cosmetically attractive park facilities. Core Objectives To continue to raise the awareness of Parks and Recreation resources through out the county. To continue to offer recreational experiences through a wide range of programs, special events and services at park facilities. To become a role model in customer services by obtaining a 100% public satisfaction rating. To develop partnerships in support of Parks and Recreation programs, special events and facilities with local service organizations and businesses throughout the county. To provide materials promoting our programs, special events and facilities to enhance the County image as well as giving the residences and visitors information of the role that Recreation has in assuring the "Quality of Life" that citizens expect in Citrus County. Staffing Summary Total Number of Positions Expenditures Revenues Personnel Services 523, , ,606 Operating Expenditures 356, , ,160 Capital Outlay Total Expenditures 880, , ,766 Charges for Services 37,630 38,200 57,200 General Fund Revenue 842, , ,566 Total Revenues 880, , ,

158 TRANSPORTATION REVENUE SUMMARY Account Title Taxes 1ST LOCAL OPTION GAS TAX 2,759,338 2,730,000 2,800,000 2ND LOCAL OPT GAS TAX 2,061,645 2,025,000 2,090,000 CURRENT AD VALOREM TAXES 5,591,812 5,305,383 5,506,520 NINTH CENT FUEL TAX 546, , ,000 OPT GAS TAX REFUND 110, , ,000 STORMWATER AD VALOREM TAX 0 673, ,905 11,069,226 11,383,473 11,753,425 Disputed Ad Valorem Taxes AD VALOREM TAXES DISPUTED 0 2,154, ,154,935 0 Licenses and Permits LICENSES AND PERMITS Intergovernmental Revenue CONSTITUTIONAL FUEL TAX 1,464,613 1,440,000 1,470,000 COUNTY FUEL TAX 637, , ,000 OTHER TRANSPORTATION 2,990 2,500 2,500 RACING TRACK FUNDS 223, , ,250 2,328,759 2,295,750 2,335,750 Charges for Services IMPROVEMENT PLAN REV FEE 4, RIGHT OF WAY UTILIZATION 75 1,000 0 SLAB VARIANCE 2,400 3, ,660 4,500 0 Miscellaneous Revenues INTEREST INVEST INTEREST (INC/DEC) 33,262 25,000 25,000 LICENSES & PERMITS OTHER MISC REVENUES 46,066 40,000 21,000 REIMBURSEMENTS 152,358 75,000 75,000 RENTS & ROYALTIES 11,977 11,975 11,975 SALE/SURPLUS-MATL/SCRAP 5,249 2,000 2,500 SBA INTEREST 31,149 20,000 20,

159 TRANSPORTATION REVENUE SUMMARY Account Title Interfund Transfers 281, , ,475 INTERFUND TRANSFERS 66, TRANS - CITRUS SPGS MSBU 14,000 14,000 14,000 TRANSFER - BEV HILLS MSBU 3,200 3,200 3,200 TRANSFER - LANDFILL 0 250, , ,200 17,200 Statutory Reserves 5% RESERVE 0 (800,644) (712,233) 0 (800,644) (712,233) Cash Carry Forward CASH CARRY FORWARD 0 18,023,042 17,264, ,023,042 17,264,835 TRANSPORTATION TOTAL 13,770,476 33,502,456 30,814,

160 TRANSPORTATION EXPENDITURE SUMMARY Transporta on Department Title ENGINEERING PUBLIC WORKS ADMIN RESERVES AND TRANSFERS RESIDENTIAL/MAJOR ROAD ROAD MAINTENANCE TRANSPORTATION TOTAL 1,051,04,115,13,166, , , , ,811 2,993, ,300 3,965,176 22,912,112 22,835,080 5,662,989 6,141,591 6,075,041 11,173,277 33,502,456 30,814,452 11,173,277 33,502,456 30,814,

161 ENGINEERING Goal Engineering Division provides civil engineering and technical services for the BOCC, County departments, intergovernmental agencies, and constitutional officers in the area of transportation, drainage, and land development for the citizens of Citrus County. The Division consists of four sections: Aviation; Land; Project Management; and Survey. Aviation is responsible for management, design, and maintenance of the Crystal River and Inverness Airports. Land manages County owned property, easements, and project assessments. Project Management is responsible for all new County infrastructure and regulatory agency permitting, inspection of infrastructure construction and grant coordination. Survey provides all County boundary and topographical survey services. Core Objectives The goals of the Division of Engineering are to efficiently manage and coordinate engineering projects and provide professional assistance and guidance to ensure the health, safety, and welfare to the motoring public and residents of Citrus County which include: Implementation of the County's Five Year Capital Improvement Program Stormwater drainage, retrofits for flood control and water quality concerns throughout the County Road Resurfacing Capital Improvement Program Coordinate multi-model facilities; such as walkways, trailways, and bicycle path improvements through out the County Staffing Summary Total Number of Positions Expenditures Personnel Services 980, ,558 1,057,155 Operating Expenditures 70, , ,421 Capital Outlay 0 4,000 3,623 Total Expenditures 1,051,04,115,13,166,

162 PUBLIC WORKS ADMINISTRATION Goal Public Works Administration manages, supervises and supports the activities of six Divisions for the County. This office also provides oversight to the Citrus Springs and Beverly Hills MSBU Advisory Councils which include an MSBU coordinator, accounting support, and two grounds maintenance workers for the Citrus Springs community. Public Works is the largest department in the Citrus County BOCC organization consisting of nearly 200 employees that, in addition to the Public Works Administration office, also include: Aquatics, Engineering (including the oversight of the Crystal River and Inverness Airports as well as the Citrus County Land Section), Facilities Management (ADA Compliance), Fleet Management, Road Maintenance, and Solid Waste Management. All team members in the Department of Public Works share in the responsibilities of long-term planning, development, building and maintenance of the County s infrastructure. Core Objectives Maintain a consistently high level of communication and professional interaction within the various BOCC departments/divisions/offices and citizens using all sources of technology and skill. Conduct meetings regularly with Division Directors to establish uniformity within the Department. Remain persistent in the follow-up and completion of the collective concerns of Commissioners, Administration and citizens utilizing the Public Works Tracking System. Support the training and career growth of personnel within the Department by encouraging attendance in Countysponsored workshops and monthly safety training workshops within each individual division. Provide expeditious, proficient and courteous service to the citizens of Citrus County. Staffing Summary Total Number of Positions Expenditures Personnel Services 304, , ,096 Operating Expenditures 13,584 20,275 20,736 Total Expenditures 318, , ,

163 RESERVES AND TRANSFERS Goal Each year the County sets aside, budgeted reseves and contingency funds. This is an intergral part of the budgeting process allowing the Board of County Commissioners to allocate funds for unforeseeable events or market conditions. Any budgeted reserves utilized during the year must be approved by the BOCC. Summary Expenditures Non Operating Expenditures 175,811 2,993, ,300 Total Expenditures 175,811 2,993, ,

164 RESIDENTIAL/MAJOR ROAD CIP Goal The County has established a 5 year Capital Improvement Program (CIP) to plan for the acquisition of equipment and County facilities. A capital improvement project is a project that costs more than $50,000 and has a useful life of more than 10 years. The CIP budget funds the projects approved for the current fiscal year. Summary Expenditures Operating Expenditures 4, Capital Outlay 1,983,517 11,413,762 9,417,129 Debt Service 174,278 86,000 0 Non Operating Expenditures 1,802,424 11,412,350 13,417,951 Total Expenditures 3,965,176 22,912,112 22,835,

165 ROAD MAINTENANCE Goal The Road Maintenance Division is responsible for maintaining approximately 2,026 miles of paved and 240 miles of unpaved roadways as well as the maintenance of 27 bridges and 22 drainage structures. Maintenance includes repair of potholes on paved roadways, grading of limerock roadways, rights-of-way mowing and tree trimming. The continued maintenance and construction of storm-water drainage systems associated with these roadways to alleviate the potential for flooding are an important function of this Division. There are approximately 3,500 DRAs (drainage retention areas) and 1,200 DROWs (drainage rights-of-way). The Traffic Control Section manufactures, installs, and maintains all traffic control signage (approximately 36,900 signs and 123 lighted sign boxes), 75 signals, 26 flashing beacons, and 24 school flashers within the County. This Section is responsible for collecting the data that is used in traffic studies of intersections, roadways, signals, and signs, working with many agencies including FDOT and the CCSO, targeting trouble spots and instituting proper safety countermeasures. The Road Maintenance Division frequently constructs site development projects on County owned properties including parking lots, surface drainage systems, sports fields, landfill improvements, and other special requests. The Road Maintenance Division employees are primary responders in the event of natural or man-made emergencies. The Division functions as primary support for law enforcement and fire rescue during these events. Road Maintenance personnel are on call 7 days a week, 24 hours a day for any emergency that arises. Core Objectives Maintain and improve current level of service for the citizens of Citrus County regarding citizen complaints and concerns, within existing budgetary constraints. Provide for improved response times to citizens inquiries in order to improve customer service. Maintain an in-house construction program that is cost effective and competitive. Maintain an aggressive traffic signal preventative maintenance program to provide for minimal interruptions to the traveling public. Staffing Summary Total Number of Positions Expenditures Personnel Services 3,509,227 3,601,055 3,662,500 Operating Expenditures 2,145,822 2,526,136 2,398,441 Capital Outlay 7,940 14,400 14,100 Total Expenditures 5,662,989 6,141,591 6,075,

166 FIRE ADMINISTRATION REVENUE SUMMARY Account Title Taxes CURRENT AD VALOREM TAXES 5,900,882 5,173,355 5,173,772 5,900,882 5,173,355 5,173,772 Disputed Ad Valorem Taxes AD VALOREM TAXES DISPUTED 0 1,952, ,952,914 0 Licenses and Permits SPECIAL ASSESSMENT-CAPITA 0 4,642,441 4,599, ,642,441 4,599,284 Intergovernmental Revenue FIREFIGHTER SUPPLEMENTAL 3, , Charges for Services EXCESS FEES - PROP APPR 5, EXCESS FEES - SHERIFF 242, , Miscellaneous Revenues INTEREST INVEST INTEREST (INC/DEC) 1, OTHER MISC REVENUES 3, SBA INTEREST 1, ,000 6, ,000 Statutory Reserves 5% RESERVE 0 (588,436) (488,703) 0 (588,436) (488,703) Cash Carry Forward CASH CARRY FORWARD 0 120, , , ,500 FIRE ADMINISTRATION TOTAL 6,158,041,300,274 9,852,

167 FIRE RESCUE Goal The Fire Rescue Division responds to various types of emergencies and hazards that may affect the citizens and visitors that reside in Citrus County. This includes, but is not limited to, all categories of fires, natural and man-made disasters, hazardous materials incidents, medical emergencies and other incidents that threaten life and property. Core Objectives Strive to place the first unit on scene within 8-minutes of dispatch for career companies, 90% of the time and within 12- minutes for volunteer companies, 80% of the time. Ensure adequate fire protection to the citizens of Citrus County by addressing additional stations and improvements to existing facilities. Continue addressing long-term funding and alternative funding to enhance current levels of fire protection and services. Continue to provide quality training to enhance the proficiency, operational consistency, and quality and safety for career and volunteer fire fighters. Continue efforts to increase volunteer staffing through a comprehensive recruitment and retention program. Staffing Summary Total Number of Positions Expenditures Personnel Services 4,147,306 5,079,845 5,786,978 Operating Expenditures 1,725,142 2,122,226 1,853,093 Capital Outlay 366,450 1,553,250 1,330,050 Debt Service 0 215,000 0 Non Operating Expenditures 501,729 2,329, ,732 Total Expenditures 6,740,627 11,300,274 9,852,

168 LIBRARIES REVENUE SUMMARY Account Title Taxes CURRENT AD VALOREM TAXES 2,522,762 2,501,463 2,630,910 2,522,762 2,501,463 2,630,910 Disputed Ad Valorem Taxes AD VALOREM TAXES DISPUTED 0 890, ,609 0 Intergovernmental Revenue AID TO LIBRARIES 86,535 80,000 80,000 FL ARTS LICENSE PLATES 1, ,935 80,000 80,000 Charges for Services TAXABLE SALES - OTHER 1, , Miscellaneous Revenues DONATION-FRIENDS LIBRARY 128,186 50,000 50,000 INTEREST INVEST INTEREST (INC/DEC) 2, LIBRARY COPY CHARGES 22,257 20,000 21,000 LIBRARY COPY CHRGS-EXEMPT OTHER CONTRIB & DONATIONS 16,189 12,500 14,000 OTHER MISC REVENUES 48,205 4,500 4,500 SBA INTEREST 3, , ,003 87,000 91,000 Interfund Transfers TRANSFER - GENERAL FUND 179, TRANSFER - IMPACT FEES 15,000 15,000 25, ,750 15,000 25,000 Statutory Reserves 5% RESERVE 0 (177,954) (140,096) 0 (177,954) (140,096) Cash Carry Forward CASH CARRY FORWARD 0 1,448,000 1,451, ,448,000 1,451,994 LIBRARIES TOTAL 3,028,475 4,844,118 4,138,

169 LIBRARY SERVICES Goal The mission of the Citrus County Library System is to promote the pursuit of knowledge and deliver education to the community. We will accomplish this by providing an excellent library experience in a learning rich environment and focusing on the core values of advance education, embrace and drive change, create fiercely loyal customers, communicate openly, learn from each other, and provide value to the community. Core Objectives Expand outreach efforts to inform the citizens of the value of service provided by the library, increasing active registered card holders by 5%. Update the existing class curriculum for all Technology Education classes to ensure classes correlate to community needs. To have at least 75% of survey respondents indicate being satisfied or extremely satisfied with the content and teacher. Establish a new track or adult classes, similar in model to the summer reading curriculum for children, with a focus on cultural and educational programs, authors, local history, and other areas of interest to the adult population. Maximizing library resources and community partnerships, a minimum of 15 classes/events will be held. Survey respondents to indicate 75% or greater as satisfied or extremely satisfied. Build on the established "Digital Branch" to create a young adult ebook collection that supports the reading and research needs of students. Partner with the school district for an awareness campaign to ensure that 100% of all middle and high school classes are informed of the collection and instructed on how to use it. Staffing Summary Total Number of Positions Expenditures Personnel Services 1,671,042 1,878,773 1,935,829 Operating Expenditures 525, , ,372 Capital Outlay 201, , ,750 Debt Service 431, , ,101 Non Operating Expenditures 118,17,787, ,756 Total Expenditures 2,947,048 4,844,118 4,138,

170 SPECIAL REVENUE FUNDS Fund 094 Fund 098 Fund 097 Fund 099 Fund 096 Fund 095 Fund 093 Fund 065 Fund 112 Fund 022 Fund 049 Fund 090 Fund 040 Fund 130 Fund 505 Fund 104 Fund 116 Fund 008 Fund 079 Fund 031 Fund 645 Fund 160 Fund 365 Article V - Facilities Article V Innovative Program Article V - Juvenile Article V - Law Enforcement Training Article V - Law Library Article V - Legal Aid Article V - Technology Boating Improvement Business License Central Ridge Community Center County Court Mediation Crime Prevention Programs Drug Court Fishing Improvement Health Department Parks Special Programs Port Authority Reforestation Teen Court Transportation Planning Organization Utility Fee Trust Account Visitor & Convention Bureau Water/Waste Water Match 159

171 ARTICLE V FACILITIES FUND Charges for Services ART V FACILITIES , , , , , ,000 Miscellaneous Revenues SBA INTEREST INVEST INTEREST (INC/DEC) Statutory Reserves 5% RESERVE - (8,250) (9,000) - (8,250) (9,000) Cash Carry Forward CASH CARRY FORWARD - 16,000 77,835-16,000 77,835 Total Revenues 174, , ,835 Department Number: 5704 NON-OPERATING EXPENSES Total Expenditures 250, , , , , ,

172 ARTICLE V INNOVATIVE PROG FUND 098 Account Title Charges for Services COURT COST - DRUG COURT 27,800 28,800 28,800 Miscellaneous Revenues 27,800 28,800 28,800 SBA INTEREST INVEST INTEREST (INC/DEC) Interfund Transfers INTERFUND TRANSFERS 32,224 29,000 29,899 Statutory Reserves 32,224 29,000 29,899 5% RESERVE 0 (1,445) (1,442) Cash Carry Forward 0 (1,445) (1,442) CASH CARRY FORWARD 0 22,900 17, ,900 17,179 Total Revenues 60,159 79,350 74,471 Dept. Department Title ARTICLE V INNOVATIVE PROG 72,874 79,350 74,471 Total Expenditures 72,874 79,350 74,

173 ARTICLE V INNOVATIVE PROGRAM Goal The Article V revision of the Florida Constitution requires the state to fund the majority of the costs for the Florida court system effective July 1,2004. Under the guidelines of this revision the Board of County Commissioners has adopted an additional court fee to be imposed on certain court cases specified in the revision and the funds be used to supplement such programs as Drug Court, Teen Court, Legal Aid and the Law Library. Refer to Florida Statutes - Title XLVII Core Objectives Increase community awareness through partnerships and collaborations. Work with the community partners to increase participation. Increase public safety by providing individual treatment services for all participants. Staffing Summary Total Number of Positions Expenditures Personnel Services 72,874 62,671 74,471 Non Operating Expenditures 0 16,679 0 Total Expenditures 72,874 79,350 74,

174 ARTICLE V JUVENILE ALTERN FUND Charges for Services COURT COST - JUVENILE ALT 27,800 28,800 28,800 27,800 28,800 28,800 Miscellaneous Revenues SBA INTEREST INVEST INTEREST (INC/DEC) Statutory Reserves 5% RESERVE - (1,442) (1,442) - (1,442) (1,442) Cash Carry Forward CASH CARRY FORWARD - 29,000 28,800-29,000 28,800 Total Revenues 27,856 56,388 56,158 Department Number: 5707 NON-OPERATING EXPENSES Total Expenditures 32,223 32,223 56,388 56,158 56,388 56,

175 ARTICLE V LAW ENFORCE TRN FUND Charges for Services OTHER COURT COLLECTIONS 14,230 15,000 15,000 14,230 15,000 15,000 Miscellaneous Revenues SBA INTEREST INVEST INTEREST (INC/DEC) Statutory Reserves 5% RESERVE - (750) (750) - (750) (750) Cash Carry Forward CASH CARRY FORWARD - 12,200 16,900-12,200 16,900 Total Revenues 14,244 26,450 31,150 Department Number: 5709 OPERATING EXPENSE NON-OPERATING EXPENSES Total Expenditures - 21,000 21,000 14,250 14,250 12,200 16,900 26,450 31,

176 ARTICLE V LAW LIBRARY FUND Charges for Services COURT COST - LAW LIBRARY 27,800 28,800 28,800 27,800 28,800 28,800 Miscellaneous Revenues SBA INTEREST Statutory Reserves 5% RESERVE - (1,440) (1,440) - (1,440) (1,440) Total Revenues 27,801 27,360 27,360 Department Number: 5706 CAPITAL OUTLAY Total Expenditures 31,386 31,386 27,360 27,360 27,360 27,

177 ARTICLE V LEGAL AID FUND Charges for Services COURT COST - LEGAL AID 27,800 28,800 28,800 27,800 28,800 28,800 Miscellaneous Revenues SBA INTEREST INVEST INTEREST (INC/DEC) Statutory Reserves 5% RESERVE - (1,440) (1,440) - (1,440) (1,440) Total Revenues 27,811 27,360 27,360 Department Number: 5705 OPERATING EXPENSE NON-OPERATING EXPENSES Total Expenditures 27, ,811 27,360 27, ,360 27,

178 ARTICLE V TECHNOLOGY FUND 093 Account Title Charges for Services CNTY PORTION ADTL SVC CHG 253, , ,000 Miscellaneous Revenues 253, , ,000 SBA INTEREST INVEST INTEREST (INC/DEC) Interfund Transfers TRANSFER - GENERAL FUND 104, , ,606 Statutory Reserves 104, , ,606 5% RESERVE 0 (11,275) (10,020) Cash Carry Forward 0 (11,275) (10,020) CASH CARRY FORWARD 0 125,000 44, ,000 44,471 Total Revenues 358, , ,457 Dept. Department Title STATE ATTORNEY 134,7774, , PUBLIC DEFENDER 58,646 65,386 65, CIRCUIT COURT 205, , , GUARDIAN AD LITEM 2,499 3,498 3,549 Total Expenditures 401, , ,

179 ARTICLE V - STATE ATTORNEY Goal The information technology (IT) costs associated with this budget are pursuant to Chapter , Florida Statutes, with funding available pursuant to Chapter 28.24, Florida Statutes. Many of the IT costs are for circuit-wide applications and, as such, are prorated based on the approximate percentage of State Attorney employees and workload per office location. Core Objectives The State Attorney represents the people in both capital and non-capital prosecutions for violation of state laws and related matters in state and federal courts. The State Attorney is Chief Advisor to the grand jury; represents the public interest in all criminal matters and cases that affect the community safety, peace and welfare; and conducts and coordinates all criminal investigations with local, state and federal law enforcement agencies concerning violations of state law. Staffing Summary Total Number of Positions Expenditures Personnel Services 100, , ,800 Operating Expenditures 23,173 47,400 43,500 Capital Outlay 10,629 19,500 17,100 Total Expenditures 134,7774, ,

180 ARTICLE V - PUBLIC DEFENDER Goal The Public Defender Information Technology (IT) budget request are made pursuant to Chapter , Florida Statutes, with funding available pursuant to Chapter 28.24, Florida Statutes. Many of the associated IT costs are for circuit wide applications and, as such, are prorated based on approximate percentage of Public Defender employees per office location. Citrus County s portion is calculated at 11% of the circuit wide total. Also pursuant to remain in compliance with the Mandated Supreme Court Order SC Implementation of Electronic Filing (e-filing). The implementation of e-filing requires additional funding needs from the Court Related Technology fund. Core Objectives Pursue increased automation as the most efficient and cost effective means to fulfill statutory mandates. Staffing Summary Total Number of Positions 1 Expenditures Personnel Services 26,006 26,996 27,628 Operating Expenditures 32,639 35,580 35,494 Capital Outlay 0 2,810 2,320 Total Expenditures 58,645 65,386 65,

181 ARTICLE V - CIRCUIT COURT Goal The information technology (IT) costs associated with this budget are pursuant to Chapter , Florida Statutes, with funding available pursuant to Chapter 28.24, Florida Statutes. Many of the IT costs are for circuit wide applications and, as such, are prorated based on the approximate percentage of Circuit County employees per office location. Core Objectives The mission of the judicial branch is to protect rights and liberties, uphold and interpret the law, and provide for the peaceful resolution of disputes. Staffing Summary Total Number of Positions Expenditures Personnel Services 125, , ,688 Operating Expenditures 59,253 81,729 80,878 Capital Outlay 20,643 10,500 34,500 Total Expenditures 205, , ,

182 ARTICLE V - GUARDIAN AD LITEM Goal The information technology (IT) costs associated with this budget are pursuant to Chapter , Florida Statutes, with funding available pursuant to Chapter 28.24, Florida Statutes. Many of the IT costs are for circuit wide applications and, as such, are prorated based on the approximate percentage of Circuit County employees per office location. Core Objectives The Guardian ad Litem Program provides court appointed advocates as required by statute to serve as non-biased advocate for children involved in dependency court proceedings. The program accomplishes this task by utilizing lay volunteers from the community. The program recruits, trains, and supervises 108 volunteers who monitor the well-being of children and provides best-interest recommendations to the court. Summary Expenditures Operating Expenditures 2,499 1,500 2,550 Capital Outlay 0 1, Total Expenditures 2,499 3,498 3,

183 BOATING IMPROVEMENT FUND Intergovernmental Revenue BOATING IMPROVEMENT 78,947 72,000 72,000 78,947 72,000 72,000 Miscellaneous Revenues SBA INTEREST INVEST INTEREST (INC/DEC) , Statutory Reserves 5% RESERVE - (3,625) (3,625) - (3,625) (3,625) Cash Carry Forward CASH CARRY FORWARD - 432, , , ,985 Total Revenues 80, , ,860 Department Number: 6115 CAPITAL OUTLAY NON-OPERATING EXPENSES Total Expenditures 13,943-13, , , , , , ,

184 BUSINESS TAX FUND FUND Taxes OCCUPATIONAL LICENSE TAX 119, , , , , ,000 Miscellaneous Revenues SBA INTEREST INVEST INTEREST (INC/DEC) Statutory Reserves 5% RESERVE - (6,008) (6,006) - (6,008) (6,006) Cash Carry Forward CASH CARRY FORWARD - 144, , , ,385 Total Revenues 119, , ,499 Department Number: 2790 OPERATING EXPENSE GRANTS-IN-AID NON-OPERATING EXPENSES Total Expenditures 8, , ,500 8,200 8, , , , , , ,

185 CENTRAL RIDGE COMM CENTER FUND 022 Account Title Charges for Services ADVERTISING FEES BHCC FULL MEMBERSHIP 45,451 52,768 0 BHCC POOL/TENNIS MEMBRSHP 47 2,500 0 RECREATION FEES - EXEMPT 7,284 9,700 5,000 RECREATION FEES - TAXABLE POOL FEES 1,127 2,200 3,000 POOL FEES - EXEMPT ,100 COMMUNITY BLDGS - TAXABLE 137 1,000 5,000 COMMUNITY BLDGS - EXEMPT 1,106 2,380 19,400 Miscellaneous Revenues 56,275 71,048 33,700 OTHER CONTRIB & DONATIONS OTHER MISC REVENUES (35) 0 0 Interfund Transfers TRANSFER - GENERAL FUND 0 159, ,785 Statutory Reserves 0 159, ,785 5% RESERVE 0 (3,553) (1,685) Cash Carry Forward 0 (3,553) (1,685) CASH CARRY FORWARD 0 (107,578) (107,578) 430 Total Revenues 56, , ,230 Dept. Department Title CENTRAL RIDGE COMM CENTER 104, , ,230 Total Expenditures 104, , ,

186 CENTRAL RIDGE COMMUNITY CENTER Goal On November 1, 2011, Citrus County took over the operations of the old Beverly Hills Recreation Association properties. Since then Citrus County Parks and Recreation has been providing comprehensive leisure programs and activities for not only the residence of Beverly Hills but for all of Citrus County. Parks and Recreation creates and manages programs, special events, future youth programs, facility rentals, instructional classes and cosmetically attractive park facilities. Core Objectives To enlighten the citizens in and around Beverly Hills concerning programs, special events, facilities and partnerships. To enhance the County image as well as giving the residences information on the role that recreation has in the community. To develop partnerships in support of parks and recreations programs, special events and facilities with local service organizations and businesses. To enhance and expand programming through increased public involvement. Staffing Summary Total Number of Positions Expenditures Personnel Services 51,889 58,829 60,880 Operating Expenditures 31,703 43,075 52,300 Capital Outlay 1,025 6,000 56,000 Debt Service 11,811,840 5,050 Non Operating Expenditures 8, Total Expenditures 104, , ,

187 COUNTY COURT MEDIATION FUND Miscellaneous Revenues SBA INTEREST INVEST INTEREST (INC/DEC) Cash Carry Forward CASH CARRY FORWARD - 56,200 55,641-56,200 55,641 Total Revenues ,200 55,641 Department Number: OPERATING EXPENSE NON-OPERATING EXPENSES Total Expenditures 1,506-1,506 8,700 8,700 47,500 46,941 56,200 55,

188 CRIME PREVENTION PROGRAMS FUND Charges for Services OTHER COURT COLLECTIONS 45,571 47,500 47,500 45,571 47,500 47,500 Miscellaneous Revenues SBA INTEREST Statutory Reserves 5% RESERVE - (2,375) (2,375) - (2,375) (2,375) Cash Carry Forward CASH CARRY FORWARD - 9,800 4,433-9,800 4,433 Total Revenues 45,571 54,925 49,558 Department Number: 5860 NON-OPERATING EXPENSES Total Expenditures 50,000 50,000 54,925 49,558 54,925 49,

189 DRUG COURT FUND 040 Account Title Intergovernmental Revenue STATE NON-GRANT REVENUE 0 1,400 0 Charges for Services 0 1,400 0 LAB FEES 20,388 24,714 24,200 FEES FOR SERVICES 3,185 4,200 2,520 Fines and Forfeitures 23,573 28,914 26,720 COURT FINES 44,853 44,700 42,850 ADDITIONAL COURT COSTS 0 1,300 0 COURT PARTICIPATION FEES 93, MENTAL HEALTH PART FEE 1, ,400 Miscellaneous Revenues 47,574 47,155 46,160 SBA INTEREST INVEST INTEREST (INC/DEC) DONATION OTHER MISC REVENUES REIMBURSEMENTS Statutory Reserves 1, % RESERVE 0 (3,879) (3,644) Cash Carry Forward 0 (3,879) (3,644) CASH CARRY FORWARD 0 64,600 34, ,600 34,110 Total Revenues 72, , ,346 Dept. Department Title DRUG COURT 75, , ,346 Total Expenditures 75, , ,

190 DRUG COURT Goal Drug Court is a collaboration with of the Office of the State Attorney, Office of the Public Defender, Department of Corrections, Law Enforcement, Guardian Ad-Litem, Department of Children and Families, Kids Central, treatment providers, and the presiding Drug Court Judge and Magistrate to work together as a team sharing one goal: to reduce the revolving door of crime and drugs by providing treatment to drug-addicted criminal offenders. This is an 18 month program that with successful completion results in the dismissal of the felony charge or completion of probation and increases the participant s opportunity for future success. Core Objectives To provide community education on prevention and detection of substance abuse. To assist eligible Substance Abuse defendants in recovery and becoming productive Citrus County citizens through treatment, education, literacy and employment assistance. Continue to provide new alternatives for participants in the Drug Court program through weekly treatment team meetings and community partnerships. To provide Substance Abuse Evaluations for juveniles and adults in Citrus County by referral. Staffing Summary Total Number of Positions Expenditures Personnel Services 31,429 68,245 59,931 Operating Expenditures 43,916 43,680 43,302 Non Operating Expenditures 0 26, Total Expenditures 75, , ,

191 FISHING IMPROVEMENT FUND Miscellaneous Revenues SBA INTEREST INVEST INTEREST (INC/DEC) OTHER LIC & PERMITS 5,647 4,500 4,500 5,958 4,650 4,600 Statutory Reserves 5% RESERVE - (233) (230) - (233) (230) Cash Carry Forward CASH CARRY FORWARD - 54, ,600-54, ,600 Total Revenues 5,958 59, ,970 Department Number: 6306 OPERATING EXPENSE NON-OPERATING EXPENSES Total Expenditures ,000-19, ,970 59, ,

192 HEALTH DEPARTMENT FUND 505 Account Title Taxes CURRENT AD VALOREM TAXES 578, , , , , ,357 Disputed Ad Valorem Taxes AD VALOREM TAXES DISPUTED 0 270, ,148 0 Miscellaneous Revenues INTEREST SBA INTEREST INVEST INTEREST (INC/DEC) Statutory Reserves 5% RESERVE 0 (51,454) (37,973) 0 (51,454) (37,973) Cash Carry Forward CASH CARRY FORWARD 0 31,700 68, ,700 68,500 Total Revenues 578,475 1,009, ,984 Dept. Department Title HEALTH DEPARTMENT 571,602 1,009, ,984 Total Expenditures 571,602 1,009, ,

193 HEALTH DEPARTMENT Goal The mission of the Citrus County Health Department is to promote and protect the health and safety of citizens and visitors in our county. State, federal and local funds allow the Health Department to meet this mission. Core Objectives Improve communication, both internal and external 1) by developing systematic methods/tools/processes designed to improve the flow throughout the CCHD and 2) by enhancing marketing strategies both within the CCHD and with the community. Enhance revenue by improving and standardizing basic processes and improving employee understanding and compliance with the processes. Improve the health of the community by 1) reducing the percentage of citizens who use tobacco products, 2) increase the percentage of citizens who exercise regularly and 3) increase the percentage of children and adults who eat 5 portions of fruits and vegetables every day. Reduce infant mortality. Reduce the suicide rate through improved access to quality mental health services. Summary Expenditures Operating Expenditures 570, , ,543 Non Operating Expenditures ,427 24,441 Total Expenditures 571,602 1,009, ,

194 PARKS SPECIAL PROGRAMS FUND 104 Account Title Charges for Services ADVERTISING FEES 4,350 8,000 5,000 TAXABLE SALES - OTHER RECREATION FEES - EXEMPT 86, , ,900 RECREATION FEES - TAXABLE (10) 0 0 Miscellaneous Revenues 90, , ,900 SBA INTEREST INVEST INTEREST (INC/DEC) OTHER CONTRIB & DONATIONS 6,131 3,000 9,000 OTHER MISC REVENUES Statutory Reserves 6,426 3,000 9,000 5% RESERVE 0 (7,265) (7,695) Cash Carry Forward 0 (7,265) (7,695) CASH CARRY FORWARD 0 84,000 63, ,000 63,900 Total Revenues 97, , ,105 Dept. Department Title PARKS SPECIAL PROGRAMS 130, , ,105 Total Expenditures 130, , ,

195 PARKS SPECIAL PROGRAMS Goal The Parks and Recreation Programs Bureau provides comprehensive leisure activities for the citizens of Citrus County. The Bureau creates and manages special events, youth programs, adult sports, summer camps, facility rentals, pavilion reservations, field reservations and instructional classes. Core Objectives To serve as liaison for all recognized youth/adult groups by assisting them with facility use and organizational support in Citrus County. To create user friendly facilities through enhanced communications and marketing. To recover a substantial portion of direct and/or indirect costs for programs, sports and athletic leagues. To subsidize funds for Programming through grants, sponsorships, partnerships and by increased community awareness. Provide a measurement for program evaluation, public satisfaction and customer service. Staffing Summary Total Number of Positions Expenditures Personnel Services 49,028 63,071 57,835 Operating Expenditures 66,086 97,313 91,971 Non Operating Expenditures 15,417 61,651 60,299 Total Expenditures 130, , ,

196 PORT AUTHORITY FUND Intergovernmental Revenue STATE GRANT - GEN GOVT 15, , Miscellaneous Revenues SBA INTEREST CONTRIBUTIONS(PRIVATE) 12, , Interfund Transfers INTERFUND TRANSFERS 9, TRANSFER - GENERAL FUND 14,000 30,277 57,208 23,935 30,277 57,208 Cash Carry Forward CASH CARRY FORWARD - (11,952) (11,952) 728 Total Revenues 50,978 18,325 57,936 Department Number: 7200 OPERATING EXPENSE NON-OPERATING EXPENSES Total Expenditures 75,867-75,867 18,325 51,535-6,401 18,325 57,

197 FL GAS REFORESTATION COMP FUND Miscellaneous Revenues SBA INTEREST INVEST INTEREST (INC/DEC) FLORIDA GAS REFORESTATION 31, , Cash Carry Forward CASH CARRY FORWARD - 60,000 72,619-60,000 72,619 Total Revenues 31,783 60,000 72,619 Department Number: 5765 OPERATING EXPENSE Total Expenditures 6,536 6,536 60,000 72,619 60,000 72,

198 TEEN COURT FUND 079 Account Title Charges for Services OTHER COURT COLLECTIONS 18,288 19,475 26,820 Fines and Forfeitures 18,288 19,475 26,820 COURT PARTICIPATION FEES 5,063 5,900 7,800 Miscellaneous Revenues 5,063 5,900 7,800 SBA INTEREST INVEST INTEREST (INC/DEC) DONATION 4,730 7,300 2,300 OTHER MISC REVENUES 0 0 4,600 Statutory Reserves 4,766 7,335 6,900 5% RESERVE 0 (1,636) (2,076) Cash Carry Forward 0 (1,636) (2,076) CASH CARRY FORWARD 0 8,835 4, ,835 4,992 Total Revenues 28,117 39,909 44,436 Dept. Department Title TEEN COURT - FINES 45,032 39,909 44,436 Total Expenditures 45,032 39,909 44,

199 TEEN COURT Goal The Citrus County Teen Court is a legally binding alternative that offers young offenders an opportunity of restoration and rehabilitation through community service, educational classes, and jury performance for their offenses. It is a sentencing hearing directed toward juvenile offenders who have admitted guilt to a law violation. The purpose of Teen Court is to educate and motivate both defendants and student participants, while promoting better communication between schools, government, the court, law enforcement and the general public. Teen Court provides the justice system with an alternative to the traditional handling of a juvenile delinquency charge. Teen Court interrupts the beginning criminal behavior in the juvenile and assists the offender in recognizing they are responsible for their behavior. Teen Court also helps in relieving an over-burdened docket in juvenile court. Core Objectives Maintain memberships in Florida Association Teen Court, National Youth Courts and local Partners for the Anti-Drug Coalition of Citrus County to research and apply program best practices for the enhancement of the Teen Court program. Maintain demographic data on teen crime recidivism for youths 13 to 17 years of age. Increase adult Teen Court volunteers so the youth will have adults to be mentors. Staffing Summary Total Number of Positions Expenditures Personnel Services 41,980 37,340 38,439 Operating Expenditures 3,052 2,569 1,861 Non Operating Expenditures 0 0 4,136 Total Expenditures 45,032 39,909 44,

200 TRANSPORTATION PLAN ORG FUND Miscellaneous Revenues SBA INTEREST Interfund Transfers TRANSFER - GENERAL FUND - - 5, ,741 Cash Carry Forward CASH CARRY FORWARD - 32, ,200 - Total Revenues ,200 5,741 Department Number: 5793 OPERATING EXPENSE GRANTS-IN-AID Total Expenditures 40,320-40,320 32, ,741 32,200 5,

201 UTILITY FEE TRUST ACCOUNT FUND 645 Account Title Miscellaneous Revenues SBA INTEREST 652 2, INVEST INTEREST (INC/DEC) UTILITY REGULATORY FEES 73, , ,707 REIMBURSEMENTS 5, Interfund Transfers 79,7530, ,207 INTERFUND TRANSFERS ,000 Statutory Reserves ,000 5% RESERVE 0 (6,547) (6,861) Cash Carry Forward 0 (6,547) (6,861) CASH CARRY FORWARD 0 304, , , ,060 Total Revenues 79, , ,406 Dept. Department Title UTILITY FEE TRUST ACCOUNT 154, , ,406 Total Expenditures 154, , ,

202 UTILITY FEE TRUST ACCOUNT Goal The Office of Utility Regulation and the five members of the Water and Wastewater Authority provide for local regulation of the private, for-profit water and wastewater utilities operating within the unincorporated areas of Citrus County. Core Objectives Track responses to customer inquiries or complaints as a performance measure to promote turnaround time of one business day. To partner with regulated utilities in reducing deficiencies noted in state inspections with a goal of zero deficiencies. This is accomplished by annual inspections of facilities using state regulatory checklists. Set rates in a manner that conforms to state guidelines for reasonable rate of return, prudent investment, and recovery of operating and maintenance costs while annually reviewing rate structure and earnings through financial reports. The annual financial review goal is to achieve a positive cash flow in utilities. Track the acceptable level of service to ratepayers of regulated utilities through customer meetings, regulatory agency reports, and customer complaints. The intended goal is to achieve zero monthly customer complaints. Promote better management of water resources by encouraging eco-friendly efficiencies in operations and maintenance. The efficiencies are intended to capture a higher rate of return on investment. Staffing Summary Total Number of Positions Expenditures Personnel Services 131, , ,708 Operating Expenditures 17,713 37,723 31,484 Non Operating Expenditures 4, , ,214 Total Expenditures 154, , ,

203 VISITOR & CONV BUREAU FUND 160 Account Title Taxes TOURIST TAX 629, , , , , ,000 Miscellaneous Revenues SBA INTEREST 1,484 1, INVEST INTEREST (INC/DEC) ,473 1, Statutory Reserves 5% RESERVE 0 (30,050) (31,540) 0 (30,050) (31,540) Cash Carry Forward CASH CARRY FORWARD 0 795, , , ,857 Total Revenues 632,008 1,366,450 1,381,117 Dept. Department Title VISITOR & CONV BUREAU 560,790 1,366,450 1,381,117 Total Expenditures 560,790 1,366,450 1,381,

204 VISITOR & CONVENTION BUREAU Goal Provision for the Tourist Development Tax is by FS , known as the Local Option Tourist Development Act. The Local Option Tourist Development Tax Voter Referendum was passed and subsequently adopted by the Board of County Commissioners in The tax is currently levied at a rate of 3% on all transient accommodation rentals (transient is defined as six months or less). In accordance with the Tourist Development Plan, the Citrus County Tourist Development Council recommends the expenditure of the revenues for the promotion and advertisement of tourism through a wide variety of advertising, public relations, promotions and more. All of which will focus on the aquatic activities, ecological amenities and cultural and heritage tourism. Core Objectives Increase overnight stays in the leisure and small group travel segment to Citrus County from outside of the immediate area. Increase tourism revenue by ensuring targeted marketing strategies are implemented in partnership with local tourism businesses, related agencies and associations. Activities to include: advertising, public and media relations, electronic communications, consumer and trade show participation, and publication and distribution of collateral materials. Staffing Summary Total Number of Positions Expenditures Personnel Services 159, , ,859 Operating Expenditures 350, , ,207 Capital Outlay 0 9,200 85,000 Non Operating Expenditures 50, , ,051 Total Expenditures 560,790 1,366,450 1,381,

205 WATER/WWATER INFRAST MATC FUND Miscellaneous Revenues SBA INTEREST 2, INVEST INTEREST (INC/DEC) 1, REIMBURSEMENTS 1, , Interfund Transfers TRANSFER - GENERAL FUND , ,300 Cash Carry Forward CASH CARRY FORWARD - 558,000 52, ,000 52,700 Total Revenues 4, , ,000 Department Number: 4116 OPERATING EXPENSE CAPITAL OUTLAY NON-OPERATING EXPENSES Total Expenditures 81,665 50,933 75, , , , , , ,

206 LANDFILL REVENUE SUMMARY Account Title Taxes HAZ MAT FEE 57,100 45,000 45,000 57,100 45,000 45,000 Charges for Services COMMERCIAL SOLID WASTE 515, , ,220 GREENHOUSE GAS CREDIT FEE 89,140 40,000 25,000 RESIDENTIAL SOLID WASTE 1,726,528 1,711,900 1,422,880 SOLID WASTE FEES 3,399,464 3,204,000 2,504,515 TAXABLE SALES - OTHER YARD WASTE FEES 0 206, ,000 5,730,355 5,602,300 4,597,615 Fines and Forfeitures JUDGMENTS & FINES Miscellaneous Revenues DISPOSITION FIXED ASSETS 16, INSURANCE REIMBURSEMENT 200, INTEREST INVEST INTEREST (INC/DEC) OTHER MISC REVENUES (523) 0 0 SALE/SURPLUS-MATL/SCRAP 132, , ,000 SBA INTEREST , , ,000 Interfund Transfers INTERFUND TRANSFERS (42,099) 0 0 (42,099) 0 0 Statutory Reserves 5% RESERVE 0 (292,875) (240,831) 0 (292,875) (240,831) Cash Carry Forward CASH CARRY FORWARD 0 334,500 2,035, ,500 2,035,000 Other DONATIONS 0 1,000 0 LANDFILL TOTAL 0 1, ,096,048 5,900,125 6,610,

207 LANDFILL EXPENDITURE SUMMARY Physical Environment Department Title HAZARDOUS WASTE LANDFILL LITTER PROGRAM LONG TERM CARE RECYCLING 200, , ,821 5,714,650 4,178,711 4,728, ,7052, , , , , , , ,896 7,039,467 5,900,125 6,610,784 LANDFILL TOTAL 7,039,467 5,900,125 6,610,

208 HAZARDOUS WASTE Goal Provide locations in the self-hauler area to appropriately segregate the following household hazardous items for proper disposal or recycling on a continuous basis: used oil, antifreeze, lead-acid and Ni-Cd batteries, fluorescent bulbs, other mercury-containing devices, electronics, Freon-containing units, propane and other pressure tanks. Provide regular collection days/hours for paint and other household chemicals. Process, package and manifest wastes for transport and disposal (or recycling) by licensed contractors. Core Objectives Provide opportunities for citizens with household hazardous waste to bring materials three days per week. Provide small business education and compliance with regulations for the proper handling, storage and disposal of hazardous wastes generated by "small quantity generators". Administer the CESQG Program county wide. Staffing Summary Total Number of Positions Expenditures Personnel Services 137, , ,549 Operating Expenditures 36,425 68,364 80,078 Capital Outlay 1,385 2,400 5,000 Non Operating Expenditures 24,888 21,477 20,194 Total Expenditures 200, , ,

209 LANDFILL Goal To provide personnel and equipment to perform environmentally sound, permit compliant and cost effective solid waste disposal for all residents and businesses in Citrus County. To Provide a waste drop-off location for self-haulers, screen incoming waste for compliance with environmental regulations and have the locations necessary to segregate waste by category. The Landfill also provides administrative support for all solid waste programs and preforms the billing and revenue collection for charge account customers and commercial assessments. Core Objectives Provide customer service and collect tipping fees efficiently and accurately for all transactions that go through the scalehouse, which can exceed 140,000 transactions a year. Provide safe and secure disposal for over 104,000 tons of municipal solid waste in regulatory compliant and environmentally sound manner. Segregate waste types in the citizen service area to assure proper handling and disposal. Save landfill air space by compacting waste to a minimum of 1,200 lbs/cubic yard. Staffing Summary Total Number of Positions Expenditures Personnel Services 938,443 1,006, ,298 Operating Expenditures 1,555,785 1,001,140 1,158,741 Capital Outlay ,845 31,045 Non Operating Expenditures 3,219,543 2,113,615 2,564,809 Total Expenditures 5,714,650 4,178,711 4,728,

210 LITTER PROGRAM Goal Provide litter collection services and removal of unpermitted signs along dedicated county roadways, identify illegal dumping sites and enforce County codes. Administer Adopt-a-Highway and Community Cleanup programs. Provide support to Keep Citrus County Beautiful, Inc. Core Objectives Increase public awareness and participation in litter prevention and appropriate personal waste management activities. Increase community participation in neighborhood cleanup efforts, Adopt-A-Highway, and Snag-n-Bag Programs. Reduce illegal dumping. Staffing Summary Total Number of Positions Expenditures Personnel Services 112,752 89, ,505 Operating Expenditures 35,704 46, ,970 Capital Outlay 0 2,845 2,845 Non Operating Expenditures 23,245 13,492,685 Total Expenditures 171,7052, ,

211 LONG TERM CARE Goal Perform activities necessary to maintain the landfill which will remain after disposal ceases as required by regulation and good environmental practices. These activities include groundwater monitoring, gas monitoring, gas collection, leachate collection and treatment, physical care of inactive or closed portions of the landfills and, if needed, remedial actions. Following landfill closure, these activities will be funded by the long term care escrow fund for a period of at least 30 years (Fund 402). Core Objectives Continue to operate a gas collection system prior to the regulatory requirement period in order to receive payment for carbon credits and offset the cost of disposal. Evaluate a power generation system using the collected landfill gas to offset power costs for the facility. Design an expansion of the existing Gas Collection and Containment System into Phase 3 of the landfill. Adequately fund the closure and long term care funds as required by regulations. Summary Expenditures Operating Expenditures 545, , ,331 Capital Outlay 13, , ,500 Non Operating Expenditures 73,790 70,525 71,338 Total Expenditures 633, , ,

212 RECYCLING Goal Provide facilities at the landfill to segregate yard waste, tires, and scrap metal from the waste stream, as required by FDEP, for recycling. Provide neighborhood drop-off centers for collection of recyclables and provide office paper collection services and recycling opportunities at government buildings in the County. Arrange for all materials to be recycled through contracted vendors. Core Objectives Increase the recycling rate by providing information and convenient locations to drop off material. Record the County wide recycling rate to document tons of materials diverted from landfilling. Work toward complying with the State's 2020 Recycling Goal of 75% diversion. Investigate curbside recycling in conjunction with universal collection. Staffing Summary Total Number of Positions 1 Expenditures Personnel Services 54,007 54,323 43,254 Operating Expenditures 240, , ,506 Non Operating Expenditures 25,788 19,288 18,136 Total Expenditures 319, , ,

213 SOLID WASTE MGMT FLEET FUND Miscellaneous Revenues SBA INTEREST 4, INVEST INTEREST (INC/DEC) 3, GOVDEALS - TAX EXEMPT 5, , Interfund Transfers INTERFUND TRANSFERS 413, , Cash Carry Forward CASH CARRY FORWARD - 2,470,000 2,793,000-2,470,000 2,793,000 Total Revenues 426,959 2,470,000 2,793,000 Department Number: 5213 CAPITAL OUTLAY NON-OPERATING EXPENSES Total Expenditures , ,354 2,075,523 2,281,646 2,470,000 2,793,

214 SOLID WASTE CIP FUND Miscellaneous Revenues SBA INTEREST 16,954 20,000 12,000 INVEST INTEREST (INC/DEC) 13, ,212 20,000 12,000 Interfund Transfers TRANSFER - LANDFILL 2,484,572 1,147,07,716,961 2,484,572 1,147,07,716,961 Statutory Reserves 5% RESERVE - (1,000) (600) - (1,000) (600) Cash Carry Forward CASH CARRY FORWARD - 10,629,000 11,091,000-10,629,000 11,091,000 Total Revenues 2,514,784 11,795,072,819,361 Department Number: 5215 OPERATING EXPENSE CAPITAL OUTLAY NON-OPERATING EXPENSES Total Expenditures 284, ,247 1,204, , ,000 3,205,000 3,650,000 7,790,071 8,419,361 11,795,072,819,

215 CITRUS CO UTILTIES REVENUE SUMMARY Charges for Services Account Title INSPECTION FEES 65,405 75,000 75,000 PLAN REVIEW FEES 2,119 2,000 2,000 SERVICE CHARGES 209, , ,000 W/W SALES - RETAIL 7,392,796 6,900,000 7,068,242 WATER SALES RETAIL 7,618,625 7,635,000 7,730,240 15,288,622 14,762,000 15,025,482 Fines and Forfeitures WATERING VIOLATIONS 22,450 10,000 15,000 22,450 10,000 15,000 Miscellaneous Revenues DISPOSITION FIXED ASSETS (25,553) 0 0 INTEREST 86,401 50,000 50,000 INVEST INTEREST (INC/DEC) 27, OTHER MISC REVENUES (7,942) 10,000 10,000 PENALTIES 143, , ,000 REIMBURSEMENTS 9, SBA INTEREST 10, ,0480, ,000 Interfund Transfers INTERFUND TRANSFERS ,401 TRANSFER - LANDFILL 52,185 51,704 53,641 TRANSFER - SPEC ASSMTS 789, , , , , ,499 Statutory Reserves 5% RESERVE 0 (747,600) (761,025) 0 (747,600) (761,025) Cash Carry Forward CASH CARRY FORWARD 0 20,834,000 20,385, ,834,000 20,385,000 Other CAPITAL CONTRIBUTIONS 287, WATER CONNECTION FEE 7, , CITRUS CO UTILTIES TOTAL 16,693,284 35,484,533 35,298,

216 CITRUS CO UTILITIES Goal To be a recognized and accomplished industry-wide utility provider for operating in a cost efficient, environmentally sound, and safe manner while striving towards continuous staff and operations improvement and advancement. To provide consistent, high quality potable water and wastewater treatment services to Citrus County customers using efficient, cost effective, and progressive treatment methodologies in accordance with pertinent legislative and regulatory standards as well as forecasting and meeting future utility needs of Citrus County. Core Objectives To maintain, update and implement Business & System Master Plans to effectively provide for future growth. To effectively implement water conservation measures to preserve and protect our most precious natural resource. To continue to develop and expand partnerships with customers and stakeholders to improve utility services. To effectively expand central sewer services into environmentally sensitive areas and reduce/eliminate pollution from septic systems. Staffing Summary Total Number of Positions Expenditures Personnel Services 3,060,548 3,673,259 3,848,768 Operating Expenditures 8,539,075 6,074,916 5,346,866 Capital Outlay 185,624 2,279,728 5,110,207 Debt Service 2,313,133 3,494,825 3,494,900 Non Operating Expenditures 3,367,013 19,961,805 17,498,215 Total Expenditures 17,465,393 35,484,533 35,298,

217 UTILITIES-NEIGHBORS HELP FUND 450N Miscellaneous Revenues SBA INTEREST INVEST INTEREST (INC/DEC) Cash Carry Forward CASH CARRY FORWARD - 19,480 21,700-19,480 21,700 Other DONATIONS 6,276 4,600 3,200 6,276 4,600 3,200 Total Revenues 6,306 24,080 24,900 Department Number: 9000N GRANTS-IN-AID NON-OPERATING EXPENSES Total Expenditures 1,965-1,965 5,000 5,000 19,080 19,900 24,080 24,

218 WRWSA WTR CONSERV GRANT FUND 450W Intergovernmental Revenue WRWSA LOCAL GRANT 40, , Miscellaneous Revenues SBA INTEREST Interfund Transfers INTERFUND TRANSFERS 48,300 42,500 40,250 48,300 42,500 40,250 Cash Carry Forward CASH CARRY FORWARD - 9,600 19,400-9,600 19,400 Total Revenues 89,179 52,100 59,650 Department Number: 9000W OPERATING EXPENSE NON-OPERATING EXPENSES Total Expenditures 69,607-69,607 42,500 40,250 9,600 19,400 52,100 59,

219 CCU WATER CONN FEES FUND Miscellaneous Revenues SBA INTEREST 6,702 5,000 5,000 INVEST INTEREST (INC/DEC) 4, ,084 5,000 5,000 Interfund Transfers TRANSFER - SPEC ASSMTS 2,254 2,254 2,254 2,254 2,254 2,254 Statutory Reserves 5% RESERVE - (250) (250) - (250) (250) Cash Carry Forward CASH CARRY FORWARD - 3,513,500 3,594,000-3,513,500 3,594,000 Other WATER CONNECTION FEE 232, , , , , ,000 Total Revenues 245,358 3,690,504 3,811,004 Department Number: 9600 OPERATING EXPENSE CAPITAL OUTLAY NON-OPERATING EXPENSES Total Expenditures ,500 35, , ,000 3,154,004 2,997,004 3,690,504 3,811,

220 CCU WWTR CONN FEES FUND 451A Miscellaneous Revenues SBA INTEREST 4,603 3,000 3,000 INVEST INTEREST (INC/DEC) 3, ,615 3,000 3,000 Statutory Reserves 5% RESERVE - (150) (150) - (150) (150) Cash Carry Forward CASH CARRY FORWARD - 2,506,500 2,789,000-2,506,500 2,789,000 Other SEWER CONNECTION FEE 239, , , , , ,000 Total Revenues 247,306 2,649,350 2,966,850 Department Number: 9601A OPERATING EXPENSE CAPITAL OUTLAY NON-OPERATING EXPENSES Total Expenditures ,500 1,100, , ,000 1,716,850 1,591,650 2,649,350 2,966,

221 CCU UTIL REN/REPLCMT FUND Miscellaneous Revenues SBA INTEREST 4,872 3,000 1,000 INVEST INTEREST (INC/DEC) 3, ,963 3,000 1,000 Interfund Transfers TRANSFER - UTILITIES 925, ,000 1,100, , ,000 1,100,000 Statutory Reserves 5% RESERVE - (150) (50) - (150) (50) Cash Carry Forward CASH CARRY FORWARD - 1,715, ,300-1,715, ,300 Total Revenues 932,963 2,642,850 1,385,250 Department Number: 9400 OPERATING EXPENSE CAPITAL OUTLAY NON-OPERATING EXPENSES Total Expenditures 127, , , , ,000 1,725, , ,850 5,250 2,642,850 1,385,

222 WRWSA RENEWAL AND REPLACE FUND Interfund Transfers TRANSFER - UTILITIES - 144, , , ,078 Cash Carry Forward CASH CARRY FORWARD - 850, , , ,000 Total Revenues - 994, ,078 Department Number: 9700 OPERATING EXPENSE 1, , ,078 Total Expenditures 1, , ,

223 UTILITIES FLEET FUND Miscellaneous Revenues SBA INTEREST 1, INVEST INTEREST (INC/DEC) 1, GOVDEALS - TAX EXEMPT 7, , Interfund Transfers INTERFUND TRANSFERS 198, , , , , ,439 Cash Carry Forward CASH CARRY FORWARD - 876,600 1,090, ,600 1,090,000 Total Revenues 208,434 1,085,640 1,261,439 Department Number: 9100 CAPITAL OUTLAY NON-OPERATING EXPENSES Total Expenditures ,100 63, ,540 1,197,974 1,085,640 1,261,

224 UTILITIES BOND PROCEEDS FUND Miscellaneous Revenues SBA INTEREST 7, INVEST INTEREST (INC/DEC) 68, , Cash Carry Forward CASH CARRY FORWARD - 8,423,000 3,668,000-8,423,000 3,668,000 Total Revenues 76,840 8,423,000 3,668,000 Department Number: 9200 OPERATING EXPENSE CAPITAL OUTLAY NON-OPERATING EXPENSES Total Expenditures 1, , ,000-4,250,000 2,718,000 3,923, ,000 8,423,000 3,668,

225 BUILDING DEPARTMENT FUND Licenses and Permits BUILDING PERMITS 1,562,376 1,550,000 1,670,000 1,562,376 1,550,000 1,670,000 Charges for Services LIEN LAW FEE 5,120 9,000 9,000 5,120 9,000 9,000 Miscellaneous Revenues SBA INTEREST Miscellaneous Revenues INVEST INTEREST (INC/DEC) Miscellaneous Revenues OTHER MISC REVENUES 3,547 5,000 5,000 2, ,953 5,000 5,000 Statutory Reserves 5% RESERVE 0 (78,200) (84,200) 0 (78,200) (84,200) Cash Carry Forward CASH CARRY FORWARD 0 1,730,000 1,796, ,730,000 1,796,000 Total Revenues 1,573,449 3,215,800 3,395,

226 BUILDING DIVISION Goal The Building Division enforces Federal standards, state statutes, local ordinances, and adopted codes, and related technical standards governing construction. Added responsibilities include review of all permit application submittals for completeness and review capability, coordinating of all non-residential permitting and review processes, as well as schedule and chair all pre-application meetings. Review all construction plans and specifications for compliance with applicable standards, perform all field inspections of construction for compliance with approved plans and minimum technical standards and provide staff support for the Code Review and Appeals Board. Core Objectives Maintain a well-qualified professional staff at appropriate levels to properly discharge duties while maximizing efficiencies and closely monitoring revenues and expenditures on a regular basis to provide the best service possible under challenging economic circumstances. Continue efforts to increase participation and improve our internet based permitting and inspection activities, and to migrate from hard-copy documents to electronic wherever possible. Develop and maintain statistical reports documenting these efforts. Conduct workshops and presentations covering permitting, plan requirements, inspection sequencing, floodplain construction, damage assessment, owner-builder orientation and responsibilities, etc. Continue to simplify and expand public access to reports including reports accessible via Building Division's website. Continue to move forward with the next phase of updating and implementing a new software system and product that will further enhance, simplify and streamline the permitting processes for the citizens and staff. Key goals this year are streamlining and simplification of processes. Staffing Summary Total Number of Positions Expenditures Personnel Services 1,271,483 1,336,49,568,343 Operating Expenditures 112,0744, ,814 Non Operating Expenditures 176,982 1,735,143 1,673,643 Total Expenditures 1,560,536 3,215,800 3,395,

227 BUILDING DEPT VEH TRUST FUND Miscellaneous Revenues SBA INTEREST INVEST INTEREST (INC/DEC) Cash Carry Forward CASH CARRY FORWARD - 128, , , ,775 Total Revenues , ,775 Department Number: 3455 NON-OPERATING EXPENSES - 128, ,775 Total Expenditures - 128, ,

228 DEBT SERVICE The County issued bonds to finance the following Capital Improvement Projects: Fund 220 Fund 225 Fund 226 Fund 231 Lecanto Office Building 2001 B Bonds Courthouse Expansion 2001 A Bonds Courthouse Expansion 2004 Bonds Resource Center/VA Clinic Fund Transportation Bonds CR 486 The Debt Service Funds reflect the annual debt payments on the outstanding bonds. 217

229 LECANTO OFFICE BLD FUND Miscellaneous Revenues SBA INTEREST INVEST INTEREST (INC/DEC) Interfund Transfers TRANSFER - GENERAL FUND 313, , ,911 TRANSFER - IMPACT FEES 125, , , , , ,911 Statutory Reserves 5% RESERVE 0 (35) (20) 0 (35) (20) Cash Carry Forward CASH CARRY FORWARD 0 11,650 10, ,650 10,029 Total Revenues 439, , ,320 Department Number: 4122 DEBT SERVICE NON-OPERATING EXPENSES Total Expenditures 441, , , ,320 10,000 10, , ,

230 2001B BOND - COURTHOUSE FUND Miscellaneous Revenues SBA INTEREST INVEST INTEREST (INC/DEC) Interfund Transfers TRANSFER - GENERAL FUND 404, , ,749 TRANSFER - ARTICLE V 125,000 75,000 75, , , ,749 Statutory Reserves 5% RESERVE 0 0 (5) 0 0 (5) Cash Carry Forward CASH CARRY FORWARD 0 11,670 10, ,670 10,891 Total Revenues 529, , ,735 Department Number: 2119 DEBT SERVICE NON-OPERATING EXPENSES Total Expenditures 534, , , ,735 10,000 10, , ,

231 2001A BOND - COURTHOUSE FUND Miscellaneous Revenues SBA INTEREST INVEST INTEREST (INC/DEC) Interfund Transfers TRANSFER - GENERAL FUND 227, , ,227 TRANSFER - ARTICLE V 125,000 75,000 75, , , ,227 Statutory Reserves 5% RESERVE 0 0 (3) 0 0 (3) Cash Carry Forward CASH CARRY FORWARD 0 10,350 10, ,350 10,101 Total Revenues 352, , ,375 Department Number: 2128 DEBT SERVICE NON-OPERATING EXPENSES Total Expenditures 357, , , ,375 10,000 10, , ,

232 2004 BONDS DEBT SERVICE FUND Miscellaneous Revenues SBA INTEREST INVEST INTEREST (INC/DEC) Interfund Transfers TRANSFER - GENERAL FUND 602, , , , , ,391 Statutory Reserves 5% RESERVE 0 (25) (20) 0 (25) (20) Cash Carry Forward CASH CARRY FORWARD 0 11,700 10, ,700 10,264 Total Revenues 603, , ,035 Department Number: 4125 DEBT SERVICE NON-OPERATING EXPENSES Total Expenditures 604, , , ,035 10,000 10, , ,

233 2010 TRANSPORTATION BONDS FUND Intergovernmental Revenue FEDERAL-BAB SUBSIDY 315, , , , , ,449 Miscellaneous Revenues SBA INTEREST INVEST INTEREST (INC/DEC) Interfund Transfers TRANSFER - ROAD & BRIDGE 14, TRANSFER- 326 GAS TAX 1,800,000 1,846,300 1,841,039 1,814,365 1,846,300 1,841,039 Cash Carry Forward CASH CARRY FORWARD 0 9,475 22, ,475 22,842 Total Revenues 2,130,649 2,186,000 2,170,330 Department Number: 4126 OPERATING EXPENSE DEBT SERVICE NON-OPERATING EXPENSES Total Expenditures 1,575 2,164, ,165, ,575 2,176,000 2,158,755 10,000 10,000 2,186,000 2,170,

234 IMPACT FEE DISTRICTS The rapid rate of growth and new development in Citrus County requires a substantial increase in providing public facilities and services. The Board of County Commissioners of Citrus County has determined that future growth and new development should contribute its fair share of the cost of providing such facilities and services. The County has levied an impact fee on all new construction to charge new residential and commercial developments its fair share of the cost of providing the required facilities and services. Fund 621 Fund 620 Fund 619 Fund 622 EMS Impact Fees Fire Impact Fees Law Enforcement Impact Fees Library Impact Fees Fund 636 Park Impact Fees District 1 Fund 637 Park Impact Fees District 2 Fund 638 Park Impact Fees District 3 Fund 639 Park Impact Fees District 4 Fund 623 Public Buildings Impact Fees Fund 614 Road Impact Fees District 7 Fund 662 Fund 663 Fund 664 Fund 665 Fund 611 Road Impact Fees District A Road Impact Fees District B Road Impact Fees District C Road Impact Fees District D School Impact Fees 223

235 EMS IMPACT FEES FUND Licenses and Permits IMPACT FEES 18,059 5,000 7,500 18,059 5,000 7,500 Miscellaneous Revenues SBA INTEREST INVEST INTEREST (INC/DEC) Statutory Reserves 5% RESERVE 0 (250) (375) 0 (250) (375) Cash Carry Forward CASH CARRY FORWARD 0 33,568 41, ,568 41,612 Total Revenues 18,171 38,318 48,737 Department Number: 2829 OPERATING EXPENSES NON-OPERATING EXPENSES Total Expenditures 1, , ,318 48,737 38,318 48,

236 FIRE IMPACT FEES FUND Licenses and Permits IMPACT FEES 163,959 75,000 75, ,959 75,000 75,000 Miscellaneous Revenues SBA INTEREST INVEST INTEREST (INC/DEC) Statutory Reserves 5% RESERVE 0 (3,750) (3,750) 0 (3,750) (3,750) Cash Carry Forward CASH CARRY FORWARD 0 149, , , ,693 Total Revenues 164, , ,943 Department Number: 2814 OPERATING EXPENSES NON-OPERATING EXPENSES Total Expenditures 1,984 1,185 3, , , , ,

237 LAW ENFORCEMENT IMP FEES FUND Licenses and Permits IMPACT FEES 119,574 50,000 75, ,574 50,000 75,000 Miscellaneous Revenues SBA INTEREST INVEST INTEREST (INC/DEC) Statutory Reserves 5% RESERVE 0 (2,500) (3,750) 0 (2,500) (3,750) Cash Carry Forward CASH CARRY FORWARD 0 158, , , ,524 Total Revenues 120, , ,774 Department Number: 2813 OPERATING EXPENSES NON-OPERATING EXPENSES Total Expenditures 2, , , , , ,

238 LIBRARY IMPACT FEES FUND Licenses and Permits IMPACT FEES 36,344 25,000 30,000 36,344 25,000 30,000 Miscellaneous Revenues SBA INTEREST INVEST INTEREST (INC/DEC) Statutory Reserves 5% RESERVE 0 (1,250) (1,500) 0 (1,250) (1,500) Cash Carry Forward CASH CARRY FORWARD 0 18,048 43, ,048 43,579 Total Revenues 36,390 41,798 72,079 Department Number: 2816 OPERATING EXPENSES NON-OPERATING EXPENSES Total Expenditures 1,841 15,643 17, ,798 72,079 41,798 72,

239 PARK IMPACT FEES/DIST 1 FUND Licenses and Permits IMPACT FEES 6,411 4,000 5,000 6,411 4,000 5,000 Miscellaneous Revenues SBA INTEREST INVEST INTEREST (INC/DEC) , Statutory Reserves 5% RESERVE 0 (200) (250) 0 (200) (250) Cash Carry Forward CASH CARRY FORWARD 0 346, , , ,083 Total Revenues 7, , ,833 Department Number: 2836 OPERATING EXPENSES CAPITAL OUTLAY NON-OPERATING EXPENSES Total Expenditures , , ,401 1, , ,

240 PARK IMPACT FEES/DIST 2 FUND Licenses and Permits IMPACT FEES 59,176 30,000 40,000 59,176 30,000 40,000 Miscellaneous Revenues SBA INTEREST INVEST INTEREST (INC/DEC) Statutory Reserves 5% RESERVE 0 (1,500) (2,000) 0 (1,500) (2,000) Cash Carry Forward CASH CARRY FORWARD 0 34,526 66, ,526 66,498 Total Revenues 59,195 63, ,498 Department Number: 2837 OPERATING EXPENSES NON-OPERATING EXPENSES Total Expenditures ,736 26, , ,498 63, ,

241 PARK IMPACT FEES/DIST 3 FUND Licenses and Permits IMPACT FEES 12,288 4,500 7,500 12,288 4,500 7,500 Miscellaneous Revenues SBA INTEREST INVEST INTEREST (INC/DEC) Statutory Reserves 5% RESERVE 0 (225) (375) 0 (225) (375) Cash Carry Forward CASH CARRY FORWARD 0 15,160 22, ,160 22,083 Total Revenues 12,329 19,435 29,208 Department Number: 2838 OPERATING EXPENSES NON-OPERATING EXPENSES Total Expenditures ,307 15, ,435 29,208 19,435 29,

242 PARK IMPACT FEES/DIST 4 FUND Licenses and Permits IMPACT FEES 6,798 1,500 3,000 6,798 1,500 3,000 Miscellaneous Revenues SBA INTEREST INVEST INTEREST (INC/DEC) OTHER MISC REVENUES 43, , Statutory Reserves 5% RESERVE 0 (75) (150) 0 (75) (150) Cash Carry Forward CASH CARRY FORWARD 0 153,2848, ,2848,504 Total Revenues 51, , ,354 Department Number: 2839 OPERATING EXPENSES CAPITAL OUTLAY NON-OPERATING EXPENSES Total Expenditures , , , , ,

243 PUBLIC BLDGS IMPACT FEE FUND Licenses and Permits IMPACT FEES 193,165 40,000 75, ,165 40,000 75,000 Miscellaneous Revenues SBA INTEREST INVEST INTEREST (INC/DEC) Statutory Reserves 5% RESERVE 0 (2,000) (3,750) 0 (2,000) (3,750) Cash Carry Forward CASH CARRY FORWARD 0 249, , , ,074 Total Revenues 193, , ,324 Department Number: 2830 OPERATING EXPENSES NON-OPERATING EXPENSES Total Expenditures 1, , , , , , ,

244 ROAD IMPACT FEE INVERNESS FUND Miscellaneous Revenues SBA INTEREST INVEST INTEREST (INC/DEC) Statutory Reserves 5% RESERVE 0 (30) 0 0 (30) 0 Cash Carry Forward CASH CARRY FORWARD 0 101, , , ,037 Total Revenues , ,037 Department Number: 2812 NON-OPERATING EXPENSES Total Expenditures , , , ,

245 ROAD IMPACT FEES/DIST A FUND Licenses and Permits IMPACT FEES 119,174 50,000 75, ,174 50,000 75,000 Miscellaneous Revenues SBA INTEREST 3, INVEST INTEREST (INC/DEC) 2, , Statutory Reserves 5% RESERVE 0 (2,575) (3,750) 0 (2,575) (3,750) Cash Carry Forward CASH CARRY FORWARD 0 809, , , ,149 Total Revenues 124, , ,399 Department Number: 2831 OPERATING EXPENSES CAPITAL OUTLAY NON-OPERATING EXPENSES Total Expenditures 1, ,972 1, , , ,618 65,527 69, , ,

246 ROAD IMPACT FEES/DIST B FUND Licenses and Permits IMPACT FEES 34,523 25,000 25,000 34,523 25,000 25,000 Miscellaneous Revenues SBA INTEREST INVEST INTEREST (INC/DEC) Statutory Reserves 5% RESERVE 0 (1,250) (1,250) 0 (1,250) (1,250) Cash Carry Forward CASH CARRY FORWARD 0 80, , , ,515 Total Revenues 34, , ,265 Department Number: 2832 OPERATING EXPENSES CAPITAL OUTLAY NON-OPERATING EXPENSES Total Expenditures 1, , , ,600 23,750 23, , ,

247 ROAD IMPACT FEES/DIST C FUND Licenses and Permits IMPACT FEES 58,069 30,000 50,000 58,069 30,000 50,000 Miscellaneous Revenues SBA INTEREST INVEST INTEREST (INC/DEC) , Statutory Reserves 5% RESERVE 0 (1,500) (2,500) 0 (1,500) (2,500) Cash Carry Forward CASH CARRY FORWARD 0 245, , , ,127 Total Revenues 59, , ,627 Department Number: 2833 OPERATING EXPENSES CAPITAL OUTLAY NON-OPERATING EXPENSES Total Expenditures 1, , , , ,000 28,500 47, , ,

248 ROAD IMPACT FEES/DIST D FUND Licenses and Permits IMPACT FEES 151,401 50,000 75, ,401 50,000 75,000 Miscellaneous Revenues SBA INTEREST 3, INVEST INTEREST (INC/DEC) 2, , Statutory Reserves 5% RESERVE 0 (2,500) (3,750) 0 (2,500) (3,750) Cash Carry Forward CASH CARRY FORWARD 0 1,575, , ,575, ,622 Total Revenues 157,377 1,622, ,872 Department Number: 2834 OPERATING EXPENSES CAPITAL OUTLAY NON-OPERATING EXPENSES Total Expenditures 1, ,739 1, , ,575, ,460 47,500 71,412 1,622, ,

249 SCHOOL IMPACT FEES FUND Licenses and Permits IMPACT FEES 289, , , , , ,000 Miscellaneous Revenues SBA INTEREST 1, INVEST INTEREST (INC/DEC) 1, , Statutory Reserves 5% RESERVE 0 (10,000) (10,000) 0 (10,000) (10,000) Cash Carry Forward CASH CARRY FORWARD 0 815,78,005, ,78,005,214 Total Revenues 292,305 1,005,78,195,214 Department Number: 2800 OPERATING EXPENSES CAPITAL OUTLAY NON-OPERATING EXPENSES Total Expenditures 6, ,726 3, , ,000 1,005, ,214 1,005,78,195,

250 INTERNAL SERVICE FUNDS Internal Service Funds are used to account for the financing of goods or services provided by one department or agency to other departments or agencies of the government and to other government units, on a cost reimbursement basis. Fund 172 Fund 550 Fund 555 Fund 170 Fund 171 Dental Insurance Fleet Management Fleet Vehicle Trust Fund Health Insurance Insurance Trust 239

251 DENTAL INSURANCE FUND Charges for Services FAMILY DENTAL - INT SVC 142, , ,600 BOARD PORTION DENTAL 210, , , , , ,900 Miscellaneous Revenues SBA INTEREST INVEST INTEREST (INC/DEC) Cash Carry Forward CASH CARRY FORWARD - 180, , , ,600 Total Revenues 352, , ,675 Department Number: 8150 PERSONNEL SERVICES OPERATING EXPENSE NON-OPERATING EXPENSES Total Expenditures 370,713 28, , , ,000 32,500 32,500 99,910 63, , ,

252 FLEET MANAGEMENT FUND 550 Account Title Charges for Services LABOR REIMBURSEMENT 821,949 1,699,000 1,281,904 PARTS HANDLING 23,079 20,000 7,000 FUEL SALES 15,763 40,000 15,000 Miscellaneous Revenues 860,790 1,759,000 1,303,904 SBA INTEREST INVEST INTEREST (INC/DEC) SALE/SURPLUS-MATL/SCRAP 2, MISC REVENUE-SETTLEMENTS 2, OTHER MISC REVENUES 19, REIMBURSEMENTS Statutory Reserves 25, % RESERVE 0 (87,985) 0 Cash Carry Forward 0 (87,985) 0 CASH CARRY FORWARD 0 (286,000) (61,500) 0 (286,000) (61,500) Total Revenues 886,129 1,385,715 1,242,604 Dept. Department Title FLEET MANAGEMENT 1,012,886 1,385,715 1,242,604 Total Expenditures 1,012,886 1,385,715 1,242,

253 FLEET MANAGEMENT Goal The Division of Fleet Management is responsible for maintaining and managing approximately 730 county vehicles and equipment. Fleet Management also maintains and administers the county fuel site and Wright Express fuel card program. In the past fiscal year we processed 192,962 gallons of unleaded fuel and 98,651 gallons of diesel fuel. Fleet Management is tasked with inspecting, fueling, and maintaining 60 county emergency generators to ensure proper operation. This includes generators installed at the Lecanto Government Building, Health Department facility, the Sheriff s Emergency Operations Center, and School District shelters. Fleet Management is activated along with first responders as a critical support function in a declared emergency. Fleet Management also operates a tire shop, parts room, field service truck, and fuel & lube truck. We provide both onsite and in the field repairs to most divisions and departments within the BOCC. We manage a motor pool at the Lecanto Government Building, the Property Appraiser s Office, the Courthouse, and the Fleet Maintenance Complex. Core Objectives Provide the highest quality vehicles and equipment to the employees of the County through a managed maintenance and replacement program. All vehicles and equipment are on a preventative maintenance program. Maintain the County fleet of vehicles and equipment in the safest and most cost-effective manner while minimizing down time. Maintain the County fuel site for the purpose of providing convenient fueling operations to the County and other government agencies. In addition, provide administration of the County's Wright Express fuel card program. Administer the vehicle/equipment replacement schedule in accordance with the Fleet Management policy. Provide assistance to departments and divisions in determining equipment needs. Provide bid specifications and order vehicles and equipment through State contracts. Staffing Summary Total Number of Positions Expenditures Personnel Services 654, , ,119 Operating Expenditures 329, , ,030 Capital Outlay 0 0 9,000 Non Operating Expenditures 28,426 22,690 21,455 Total Expenditures 1,012,886 1,385,715 1,242,

254 FLEET VEHICLE TRUST FUND FUND Miscellaneous Revenues SBA INTEREST 2, INVEST INTEREST (INC/DEC) 1, GOVDEALS - TAXABLE 10, GOVDEALS - TAX EXEMPT 5, , Interfund Transfers INTERFUND TRANSFERS 104,345 26,775 26, ,345 26,775 26,775 Statutory Reserves 5% RESERVE - (38) (20) - (38) (20) Cash Carry Forward CASH CARRY FORWARD - 603, , , ,900 Total Revenues 124, , ,055 Department Number: 4155 OPERATING EXPENSE CAPITAL OUTLAY NON-OPERATING EXPENSES Total Expenditures 3,602 20,671 1,600,000 1,624, ,240 52, , , , ,

255 HEALTH INSURANCE FUND Charges for Services HEALTH INS CONT - INT SVC 4,834,724 5,527,884 5,153,795 LIFE INS CONT - INT SVC 132, , ,000 DISABILITY INS CONT-INT S 81,882 94,500 94,500 HEALTH & WELLNESS NONTAX ,048,920 5,747,384 5,373,295 Miscellaneous Revenues SBA INTEREST 77, INVEST INTEREST (INC/DEC) OTHER MISC REVENUES 20, REIMBURSEMENTS 70,650 12,650 12,650 92,103 14,150 13,400 Interfund Transfers INTERFUND TRANSFERS 344,733 56,700 67, ,733 56,700 67,950 Cash Carry Forward CASH CARRY FORWARD - 29,700 1,010,000-29,700 1,010,000 Total Revenues 5,485,756 5,847,934 6,464,645 Department Number: 8000 PERSONNEL SERVICES OPERATING EXPENSE NON-OPERATING EXPENSES Total Expenditures 3,821,209 1,057,195-4,878,403 4,696,669 4,208,320 1,126,265 1,142,700 25,000 1,113,625 5,847,934 6,464,

256 INSURANCE TRUST FUND Miscellaneous Revenues SBA INTEREST 1,464 2,000 1,500 INVEST INTEREST (INC/DEC) MISC REVENUE-SETTLEMENTS 194, W/C CONTRIBUTIONS 916, , ,000 REIMBURSEMENTS 283, INSURANCE REIMBURSEMENT 253, ,649, , ,500 Interfund Transfers INTERFUND TRANSFERS 37,633 22,147 36,986 TRANSFER - GENERAL FUND 725, , ,000 TRANSFER - ROAD & BRIDGE 125, , , , , ,986 Cash Carry Forward CASH CARRY FORWARD - 825, , , ,300 Total Revenues 2,537,545 2,499,147 2,512,786 Department Number: 8100 PERSONNEL SERVICES OPERATING EXPENSE NON-OPERATING EXPENSES Total Expenditures 339,468 1,752, ,633 2,347, , ,000 1,939,000 1,961,000 60,147 51,786 2,499,147 2,512,

257 Citrus County Fiscal Year 2014/

258 SPECIAL ASSESSMENT DISTRICTS The County Commission established a program to assist residential property owners to acquire water and sewer or road improvements for their communities. The county constructs the requested improvements and assesses the benefited property owners their pro-rata share of the costs. The special assessment budgets reflect the construction of the improvements or payment of the assessment. Fund 737 Anchorage Sewer Assessment Fund 770 Beverly Hills MSBU Fund 736 Chassahowitzka Sewer Assessment Fund 733 Chassahowitzka Water Assessment Fund 730 Citrus Springs MSBU Fund 740 Citrus Springs Water Line Assessment Fund 740A Citrus Springs Water Line Assessment #2 Fund 740B Citrus Springs Water Line Assessment #3 Fund 740C Citrus Springs Water Line Assessment #4 Fund 709 Consolidated Special Assessment Fund 741 Country Oaks Special Assessment Fund 738A Crystal River Wastewater Areas 112 & 113 Fund 732 Halls River Road Assessment Fund 708 Inverness Village Unit 4 Assessment Fund 735 Lake Spivey Fund 710 Limerock Special Assessment Fund 760 North King s Cove Point Fund 723 Private Road Program Bennett Point Fund 724 Private Road Program Bow N Arrow Loop Fund 725 Private Road Program Caravan Path Fund 727 Private Road Program Hartley Court/Skeeter Terrace Fund 720 Private Road Program High Ridge Estates Fund 728 Private Road Program Hull Terrace Fund 729 Private Road Program Kenvera Loop/Owens Trail/Raleigh Court/Raymar Lane Fund 717 Private Road Program River Road & Stokes Ferry Fund 722 Private Road Program Suburban Acres Fund 738B Wastewater Harbor Isle 247

259 ANCHORAGE SEWER ASSESS FUND Licenses and Permits SPECIAL ASSESSMENT-CAPITA 2,055 1,257 1,237 2,055 1,257 1,237 Miscellaneous Revenues INTEREST SBA INTEREST INVEST INTEREST (INC/DEC) SPEC ASSMT ADMIN FEE Statutory Reserves 5% RESERVE 0 (94) (91) 0 (94) (91) Cash Carry Forward CASH CARRY FORWARD 0 4,073 4, ,073 4,344 Total Revenues 2,710 5,858 6,067 Department Number: 5919 OPERATING EXPENSES NON-OPERATING EXPENSES Total Expenditures 83 2,078 2, ,778 5,993 5,858 6,

260 BEVERLY HILLS MSBU FUND Licenses and Permits SPECIAL ASSESSMENT-CAPITA 58,068 62,000 60,000 58,068 62,000 60,000 Miscellaneous Revenues INTEREST SBA INTEREST INVEST INTEREST (INC/DEC) Statutory Reserves 5% RESERVE 0 (3,115) (3,015) 0 (3,115) (3,015) Cash Carry Forward CASH CARRY FORWARD 0 157, , , ,500 Total Revenues 58, , ,785 Department Number: 8300 OPERATING EXPENSES NON-OPERATING EXPENSES Total Expenditures 55,745 6,338 62,083 68,850 68, , , , ,

261 CHASS SEWER ASSESSMENT FUND Licenses and Permits SPECIAL ASSESSMENT-CAPITA 6,089 5,394 5,765 6,089 5,394 5,765 Miscellaneous Revenues INTEREST 4,548 4,340 4,346 SBA INTEREST INVEST INTEREST (INC/DEC) SPEC ASSMT ADMIN FEE ,071 4,852 4,878 Statutory Reserves 5% RESERVE 0 (513) (533) 0 (513) (533) Cash Carry Forward CASH CARRY FORWARD 0 17,872 17, ,872 17,075 Total Revenues 11,160 27,605 27,185 Department Number: 7246 OPERATING EXPENSES NON-OPERATING EXPENSES Total Expenditures ,956 11, ,173 26,759 27,605 27,

262 CHASS WATER ASSESSMENT FUND Licenses and Permits SPECIAL ASSESSMENT-CAPITA 67,821 58,407 61,948 67,821 58,407 61,948 Miscellaneous Revenues INTEREST 27,811 26,528 26,401 SBA INTEREST INVEST INTEREST (INC/DEC) SPEC ASSMT ADMIN FEE 4,464 4,470 4,650 33,808 30,998 31,251 Statutory Reserves 5% RESERVE 0 (4,471) (4,660) 0 (4,471) (4,660) Cash Carry Forward CASH CARRY FORWARD 0 631, , , ,356 Total Revenues 101, , ,895 Department Number: 7241 OPERATING EXPENSES NON-OPERATING EXPENSES Total Expenditures 3, , ,713 4,264 3, , , , ,

263 CITRUS SPRINGS MSBU FUND 730 Account Title Licenses and Permits SPECIAL ASSESSMENT-CAPITA 639, , ,000 Miscellaneous Revenues 639, , ,000 INTEREST SBA INTEREST 2,186 2,000 2,000 INVEST INTEREST (INC/DEC) 1, Statutory Reserves 3,664 2,000 2,000 5% RESERVE 0 (30,100) (30,100) Cash Carry Forward 0 (30,100) (30,100) CASH CARRY FORWARD 0 1,433,632 1,399, ,433,632 1,399,300 Total Revenues 643,518 2,005,532 1,971,200 Dept. Department Title CITRUS SPRINGS MSBU 473,228 2,005,532 1,971,200 Total Expenditures 473,228 2,005,532 1,971,

264 CITRUS SPRINGS MSBU Goal The Citrus Springs Municipal Service Benefit Unit receives non-ad valorem taxes for projects that will provide an equal benefit to all of the property owners within the district of Citrus Springs. Presently the Advisory Council has supplemented the County's contract for repaving of selected roads, mowing & trimming of County right-of-ways, maintenance of the entrance signs, landscaping, and entrance fountain area. The MSBU employs two full-time grounds maintenance workers, through the Board of County Commissioners, to assist with the maintenance. The Citrus Springs MSBU's future plan includes a continuation of the beautification project to install signage and landscape medians in the Citrus Springs subdivision. Core Objectives Hold monthly meetings as required by the by-laws and, in addition, call special meetings or workshops as the situation or workload requires. Communication - In an effort to enhance communications, information will continue to be disseminated through the Citrus Springs MSBU portion of the County's website. Streetlights - Streetlights are installed for safety considerations only. As new areas of concern are identified they will be considered for lighting. Beautification of Boulevards - During the past fiscal year several plantings were completed in the main entrance and boulevard medians to help beautify the community. Additional plantings will be done in this fiscal year as well as the next fiscal year. In addition, MSBU funds will be used for additional right of way mowing and trimming, as necessary. A coordinated effort with county supervised personnel and mowing contractors will be made for litter pick-up. Informational Signs - The Board of Directors of the MSBU has proposed the installation of signs that inform property owners of meetings and events in the community. Paving - In fiscal years, to current, the MSBU has provided over 2 million dollars to augment the County's budget for resurfacing streets in Citrus Springs. Future funds to augment the County's budget for resurfacing will be considerably less, but will continue into the future. Fire Hydrants - Fire Hydrants are installed in locations at the direction of the Fire Department and County Water personnel. The MSBU, in fiscal years to current and has augmented the County's budget for installation of fire hydrants and will continue to do so in the next fiscal year and future years as appropriate and lines are available. Staffing Summary Total Number of Positions Expenditures Personnel Services 66,915 71,077 70,574 Operating Expenditures 138, , ,895 Capital Outlay 232, , ,200 Non Operating Expenditures 35, , ,531 Total Expenditures 473,228 2,005,532 1,971,

265 CITRUS SPGS WTR LINE ASSE FUND Licenses and Permits SPECIAL ASSESSMENT-CAPITA 320, , , , , ,973 Miscellaneous Revenues INTEREST 268, , ,072 SBA INTEREST 2, ,000 INVEST INTEREST (INC/DEC) 1, SPEC ASSMT ADMIN FEE 27,354 27,145 28, , , ,629 Statutory Reserves 5% RESERVE 0 (30,162) (31,781) 0 (30,162) (31,781) Cash Carry Forward CASH CARRY FORWARD 0 1,831,488 1,988, ,831,488 1,988,256 Total Revenues 620,573 2,404,556 2,592,077 Department Number: 7440 OPERATING EXPENSES DEBTSERVICE NON-OPERATING EXPENSES Total Expenditures 24, , ,031 24,130 24, , ,600 1,924,426 2,109,357 2,404,556 2,592,

266 CITRUS SPGS WATER LINE #2 FUND 740A Licenses and Permits SPECIAL ASSESSMENT-CAPITA 31,169 34,183 38,268 31,169 34,183 38,268 Miscellaneous Revenues INTEREST 32,506 30,826 30,282 SBA INTEREST SPEC ASSMT ADMIN FEE 3,091 3,063 3,230 35,608 33,889 33,512 Statutory Reserves 5% RESERVE 0 (3,404) (3,589) 0 (3,404) (3,589) Cash Carry Forward CASH CARRY FORWARD 0 91,155 87, ,155 87,567 Total Revenues 66, , ,758 Department Number: 7440A OPERATING EXPENSES NON-OPERATING EXPENSES Total Expenditures 2,516 70,108 72,624 2,866 2, , , , ,

267 CITRUS SPGS WATER LINE #3 FUND 740B Licenses and Permits SPECIAL ASSESSMENT-CAPITA 14,967 11,984 13,212 14,967 11,984 13,212 Miscellaneous Revenues INTEREST 12,878 12,180 12,073 SBA INTEREST INVEST INTEREST (INC/DEC) SPEC ASSMT ADMIN FEE 1,152 1,139 1,191 14,102 13,319 13,264 Statutory Reserves 5% RESERVE 0 (1,266) (1,324) 0 (1,266) (1,324) Cash Carry Forward CASH CARRY FORWARD 0 58,799 63, ,799 63,386 Total Revenues 29,069 82,836 88,538 Department Number: 7440B OPERATING EXPENSES NON-OPERATING EXPENSES Total Expenditures 1,051 25,085 26,136 1,066 1,060 81,770 87,478 82,836 88,

268 CITRUS SPGS WATER LINE #4 FUND 740C Licenses and Permits SPECIAL ASSESSMENT-CAPITA 1,115 1,077 1,202 1,115 1,077 1,202 Miscellaneous Revenues INTEREST 1,290 1,226 1,222 SBA INTEREST INVEST INTEREST (INC/DEC) SPEC ASSMT ADMIN FEE ,415 1,334 1,336 Statutory Reserves 5% RESERVE 0 (121) (127) 0 (121) (127) Cash Carry Forward CASH CARRY FORWARD 0 8,399 10, ,399 10,818 Total Revenues 2,530 10,689 13,229 Department Number: 7440C OPERATING EXPENSES NON-OPERATING EXPENSES Total Expenditures , , ,587 13,127 10,689 13,

269 CONS SPECIAL ASSESSMENT FUND Licenses and Permits SPECIAL ASSESSMENT-CAPITA 2,225 1,590 2,060 2,225 1,590 2,060 Miscellaneous Revenues INTEREST 1, SBA INTEREST INVEST INTEREST (INC/DEC) SPEC ASSMT ADMIN FEE , ,058 Statutory Reserves 5% RESERVE 0 (128) (156) 0 (128) (156) Cash Carry Forward CASH CARRY FORWARD 0 21,558 23, ,558 23,069 Total Revenues 3,487 23,988 26,031 Department Number: 7009 OPERATING EXPENSES NON-OPERATING EXPENSES Total Expenditures ,860 25,903 23,988 26,

270 COUNTRY OAKS SPEC ASSMT FUND Licenses and Permits SPECIAL ASSESSMENT-CAPITA 19,451 9,242 6,972 19,451 9,242 6,972 Miscellaneous Revenues INTEREST 5, ,605 SBA INTEREST SPEC ASSMT ADMIN FEE , ,267 Statutory Reserves 5% RESERVE 0 (495) (662) 0 (495) (662) Cash Carry Forward CASH CARRY FORWARD 0 3,565 21, ,565 21,648 Total Revenues 25,950 12,960 34,225 Department Number: 7441 OPERATING EXPENSES DEBTSERVICE NON-OPERATING EXPENSES Total Expenditures ,560 12, ,225 12,960 34,

271 CR WWTR AREA FUND 738A Licenses and Permits SPECIAL ASSESSMENT-CAPITA 0 44,126 45, ,126 45,457 Miscellaneous Revenues INTEREST 0 11,113 10,580 SPEC ASSMT ADMIN FEE 0 2,907 2, ,020 13,529 Statutory Reserves 5% RESERVE 0 0 (2,950) 0 0 (2,950) Cash Carry Forward CASH CARRY FORWARD 0 103,048 65, ,048 65,790 Total Revenues 0 161, ,826 Department Number: 5925A OPERATING EXPENSES NON-OPERATING EXPENSES Total Expenditures ,448 2, , , , ,

272 HALLS RVR RD ASSESS FUND Licenses and Permits SPECIAL ASSESSMENT-CAPITA 102,330 83,273 84, ,330 83,273 84,436 Miscellaneous Revenues INTEREST 9,822 9,553 8,067 SBA INTEREST INVEST INTEREST (INC/DEC) SPEC ASSMT ADMIN FEE 4,782 4,886 4,869 16,038 14,439 12,936 Statutory Reserves 5% RESERVE 0 (4,886) (4,869) 0 (4,886) (4,869) Cash Carry Forward CASH CARRY FORWARD 0 600, , , ,941 Total Revenues 118, , ,444 Department Number: 7240 OPERATING EXPENSES NON-OPERATING EXPENSES Total Expenditures 3, , ,010 4,114 3, , , , ,

273 INVERNESS VILLAGE UNIT 4 FUND Licenses and Permits SPECIAL ASSESSMENT-CAPITA 40,226 35,282 53,992 40,226 35,282 53,992 Miscellaneous Revenues INTEREST (9,262) 16,908 (23,855) SBA INTEREST SPEC ASSMT ADMIN FEE 2,706 2,746 2,841 (5,844) 19,654 (21,014) Statutory Reserves 5% RESERVE 0 (2,747) (1,649) 0 (2,747) (1,649) Cash Carry Forward CASH CARRY FORWARD 0 259, , , ,588 Total Revenues 34, , ,917 Department Number: 7008 OPERATING EXPENSES CAPITAL OUTLAY DEBTSERVICE NON-OPERATING EXPENSES Total Expenditures 6, , ,601 2,314 2, ,817 47, , , , ,

274 LAKE SPIVEY FUND Licenses and Permits SPECIAL ASSESSMENT-CAPITA 1,742 1,68,876 1,742 1,68,876 Miscellaneous Revenues INTEREST SBA INTEREST INVEST INTEREST (INC/DEC) SPEC ASSMT ADMIN FEE Statutory Reserves 5% RESERVE 0 (112) (118) 0 (112) (118) Cash Carry Forward CASH CARRY FORWARD 0 7,347 7, ,347 7,165 Total Revenues 2,333 9,471 9,401 Department Number: 7350 OPERATING EXPENSES NON-OPERATING EXPENSES Total Expenditures 92 2,291 2, ,377 9,305 9,471 9,

275 LIMEROCK SPECIAL ASSESSMT FUND Licenses and Permits SPECIAL ASSESSMENT-CAPITA 26,727 25,259 19,482 26,727 25,259 19,482 Miscellaneous Revenues INTEREST 3,855 3,680 2,311 SBA INTEREST INVEST INTEREST (INC/DEC) SPEC ASSMT ADMIN FEE 1,340 1,339 1,045 6,050 5,119 3,506 Statutory Reserves 5% RESERVE 0 (1,519) (1,150) 0 (1,519) (1,150) Cash Carry Forward CASH CARRY FORWARD 0 343, , , ,956 Total Revenues 32, , ,794 Department Number: 7102 OPERATING EXPENSES NON-OPERATING EXPENSES Total Expenditures 6,129 66,694 72,823 1,274 1, , , , ,

276 NORTH KING'S COVE POINT FUND Licenses and Permits SPECIAL ASSESSMENT-CAPITA 6,964 6,988 7,724 6,964 6,988 7,724 Miscellaneous Revenues INTEREST (3,300) 3,867 (2,466) SBA INTEREST INVEST INTEREST (INC/DEC) SPEC ASSMT ADMIN FEE (2,082) 4,438 (1,765) Statutory Reserves 5% RESERVE 0 (571) (298) 0 (571) (298) Cash Carry Forward CASH CARRY FORWARD 0 52,268 64, ,268 64,570 Total Revenues 4,881 63,123 70,231 Department Number: 8400 OPERATING EXPENSES DEBTSERVICE NON-OPERATING EXPENSES Total Expenditures (626) 0 0 (626) ,092 12,950 43,549 56,799 63,123 70,

277 PRP-BENNETT POINT FUND Licenses and Permits SPECIAL ASSESSMENT-CAPITA 3,470 3,380 0 SPECIAL ASSESSMENT-SERV ,066 3, Miscellaneous Revenues INTEREST SBA INTEREST INVEST INTEREST (INC/DEC) Statutory Reserves 5% RESERVE 0 (215) (31) 0 (215) (31) Cash Carry Forward CASH CARRY FORWARD 0 20,693 21, ,693 21,315 Total Revenues 4,475 24,777 21,896 Department Number: 7133 OPERATING EXPENSES DEBTSERVICE NON-OPERATING EXPENSES Total Expenditures 173 3, , ,993 3,400 1,700 20, ,777 21,

278 PRP-BOW N ARROW LOOP FUND Licenses and Permits SPECIAL ASSESSMENT-CAPITA 10,116 9,908 10,429 SPECIAL ASSESSMENT-SERV 1,318 1,294 1,362 11,434 11,202 11,791 Miscellaneous Revenues INTEREST 1,043 99,043 SBA INTEREST INVEST INTEREST (INC/DEC) ,188 99,043 Statutory Reserves 5% RESERVE 0 (610) (642) 0 (610) (642) Cash Carry Forward CASH CARRY FORWARD 0 59,194 60, ,194 60,551 Total Revenues 12,622 70,777 72,743 Department Number: 7134 OPERATING EXPENSES DEBTSERVICE NON-OPERATING EXPENSES Total Expenditures 623 9, ,417 1,808 1,876 9,725 4,765 59,244 66,102 70,777 72,

279 PRP-CARAVAN PATH FUND Licenses and Permits SPECIAL ASSESSMENT-CAPITA 6,005 5,654 5,952 SPECIAL ASSESSMENT-SERV ,790 6,405 6,743 Miscellaneous Revenues INTEREST SBA INTEREST INVEST INTEREST (INC/DEC) Statutory Reserves 5% RESERVE 0 (349) (367) 0 (349) (367) Cash Carry Forward CASH CARRY FORWARD 0 21,116 14, ,116 14,956 Total Revenues 7,429 27,737 21,927 Department Number: 7135 OPERATING EXPENSES DEBTSERVICE NON-OPERATING EXPENSES Total Expenditures 361 6, ,681 1,045 1,085 6,050 3,015 20,642 17,827 27,737 21,

280 PRP-HARTLEY CT/SKEETER FUND Licenses and Permits SPECIAL ASSESSMENT-CAPITA 2,975 2,805 0 SPECIAL ASSESSMENT-SERV 1,119 1,085 1,142 4,094 3,890 1,142 Miscellaneous Revenues INTEREST SBA INTEREST INVEST INTEREST (INC/DEC) Statutory Reserves 5% RESERVE 0 (209) (58) 0 (209) (58) Cash Carry Forward CASH CARRY FORWARD 0 18,740 16, ,740 16,883 Total Revenues 4,376 22,707,967 Department Number: 7137 OPERATING EXPENSES DEBTSERVICE NON-OPERATING EXPENSES Total Expenditures 282 2, ,877 1,261 1,188 2,400 1,220 19,040 15,559 22,707,

281 PRP-HIGH RIDGE ESTATES FUND Licenses and Permits SPECIAL ASSESSMENT-CAPITA (127) 0 0 SPECIAL ASSESSMENT-SERV 1,43,495 1,495 1,304 1,495 1,495 Miscellaneous Revenues INTEREST SBA INTEREST INVEST INTEREST (INC/DEC) Statutory Reserves 5% RESERVE 0 (75) (75) 0 (75) (75) Cash Carry Forward CASH CARRY FORWARD 0 51,525 40, ,525 40,879 Total Revenues 1,468 52,945 42,299 Department Number: 7131 OPERATING EXPENSES DEBTSERVICE NON-OPERATING EXPENSES Total Expenditures 4,913 11, ,001 1,480 42,234 12, , ,945 42,

282 PRP-HULL TERRACE FUND Licenses and Permits SPECIAL ASSESSMENT-CAPITA 1,783 1,675 0 SPECIAL ASSESSMENT-SERV ,086 1, Miscellaneous Revenues INTEREST SBA INTEREST INVEST INTEREST (INC/DEC) Statutory Reserves 5% RESERVE 0 (107) (16) 0 (107) (16) Cash Carry Forward CASH CARRY FORWARD 0 10,673 9, ,673 9,193 Total Revenues 2,289 12,698 9,482 Department Number: 7138 OPERATING EXPENSES DEBTSERVICE NON-OPERATING EXPENSES Total Expenditures 87 1, , , ,420 8,223 12,698 9,

283 PRP-KENVERA/OWNES/RALEIGH FUND Licenses and Permits SPECIAL ASSESSMENT-CAPITA 17,095 16,234 0 SPECIAL ASSESSMENT-SERV 2,776 2,682 2,823 19,872 18,916 2,823 Miscellaneous Revenues INTEREST 1,710 1,624 0 SBA INTEREST INVEST INTEREST (INC/DEC) ,992 1,624 0 Statutory Reserves 5% RESERVE 0 (1,027) (142) 0 (1,027) (142) Cash Carry Forward CASH CARRY FORWARD 0 108,577 89, ,577 89,433 Total Revenues 21, ,090 92,114 Department Number: 7139 OPERATING EXPENSES DEBTSERVICE NON-OPERATING EXPENSES Total Expenditures 2,009 19, ,435 3,564 2,937 19,220 9, ,306 79, ,090 92,

284 PRP-RIVER RD & STOKES FER FUND Licenses and Permits SPECIAL ASSESSMENT-SERV 2,022 2,151 2,151 2,022 2,151 2,151 Miscellaneous Revenues INTEREST SBA INTEREST INVEST INTEREST (INC/DEC) Statutory Reserves 5% RESERVE 0 (108) (108) 0 (108) (108) Cash Carry Forward CASH CARRY FORWARD 0 37,538 33, ,538 33,492 Total Revenues 2,142 39,581 35,535 Department Number: 7130 OPERATING EXPENSES DEBTSERVICE NON-OPERATING EXPENSES Total Expenditures 260 6, ,155 2,129 35,474 6, , ,581 35,

285 PRP-SUBURBAN ACRES FUND Licenses and Permits SPECIAL ASSESSMENT-CAPITA (536) 0 0 SPECIAL ASSESSMENT-SERV 8,319 8,489 8,489 7,783 8,489 8,489 Miscellaneous Revenues INTEREST SBA INTEREST INVEST INTEREST (INC/DEC) Statutory Reserves 5% RESERVE 0 (425) (430) 0 (425) (430) Cash Carry Forward CASH CARRY FORWARD 0 299, , , ,551 Total Revenues 8, , ,710 Department Number: 7132 OPERATING EXPENSES DEBTSERVICE NON-OPERATING EXPENSES Total Expenditures 2,666 59, ,395 8, ,321 59, , , ,

286 WWTR-HARBOR ISLE FUND 738B Licenses and Permits SPECIAL ASSESSMENT-CAPITA 0 0 3, ,419 Miscellaneous Revenues INTEREST 0 0 1,199 SPEC ASSMT ADMIN FEE ,442 Statutory Reserves 5% RESERVE 0 0 (244) 0 0 (244) Cash Carry Forward CASH CARRY FORWARD Total Revenues 0 0 4,850 Department Number: 5925B OPERATING EXPENSES NON-OPERATING EXPENSES Total Expenditures , ,

287 Citrus County Fiscal Year 2014/

288 STREET LIGHTING DISTRICTS Residents of Citrus County communities may request that the Board of County Commissioners install street lights in their neighborhood. The cost of installation and monthly utility charges are paid by the benefited property owners through an annual assessment. The street lighting budgets reflect the collection of the assessments and payments of the monthly charges. Fund 138 Fund 020 Fund 128 Fund 019 Fund 145 Fund 135 Fund 144A Fund 144 Fund 027 Fund 139 Fund 143 Fund 140 Fund 136 Fund 137 Fund 147 Fund 141 Fund 050 Fund 018 Fund 021 Fund 148 Fund 142 Fund 028 Fund 029A Fund 029B Fund 029 Fund 149 Fund 146 Apache Shores Street Lighting District Carpenter s County Square Street Lighting District Castle Lake Park Street Lighting District Cedar Lake Estates Street Lighting District Cinnamon Ridge Street Lighting District Connell Heights Street Lighting District Crystal Glen Phase IIA Street Lighting District Crystal Glen Street Lighting District Crystal Oaks 7 th & 8 th Addition Street Lighting District Crystal Oaks Street Lighting District Crystal Paradise Street Lighting District Cypress Village Street Lighting District Dixie Shores Street Lighting District Emerald Oaks Street Lighting District Flying Dutchman Street Lighting District Foxwood Street Lighting District Hampton Hills Street Lighting District Kensington Estates 1 & 2 Street Lighting District Lovelace Lodges Street Lighting District Oak Forest Street Lighting District Riverhaven Village Street Lighting District Southern Woods Phase IIA & III Street Lighting District Southern Woods Phase IIB Street Lighting District Southern Woods Phase IV Street Lighting District Southern Woods Street Lighting District Spring Gardens Street Lighting District Water Oaks Subdivision Street Lighting District 277

289 APACHE SHORES FUND Licenses and Permits SPECIAL ASSESSMENT-SERV 4,279 4,395 3,869 4,279 4,395 3,869 Miscellaneous Revenues INTEREST SBA INTEREST INVEST INTEREST (INC/DEC) Statutory Reserves 5% RESERVE 0 (220) (194) 0 (220) (194) Cash Carry Forward CASH CARRY FORWARD 0 3,000 3, ,000 3,692 Total Revenues 4,289 7,175 7,367 Department Number: 7117 OPERATING EXPENSES NON-OPERATING EXPENSES Total Expenditures 3, ,562 3,880 3,880 3,295 3,487 7,175 7,

290 CARPENTERS CTRY SQ U1 SLD FUND Licenses and Permits SPECIAL ASSESSMENT-SERV 2,063 2,188 2,188 2,063 2,188 2,188 Miscellaneous Revenues INTEREST SBA INTEREST INVEST INTEREST (INC/DEC) Statutory Reserves 5% RESERVE 0 (110) (110) 0 (110) (110) Cash Carry Forward CASH CARRY FORWARD 0 1,015 1, ,015 1,153 Total Revenues 2,067 3,093 3,231 Department Number: 7124 OPERATING EXPENSES NON-OPERATING EXPENSES Total Expenditures 1, ,922 2,090 2,090 1,003 1,141 3,093 3,

291 CASTLE LAKE PARK SLD FUND Licenses and Permits SPECIAL ASSESSMENT-SERV 9,857 2,558 3,347 9,857 2,558 3,347 Miscellaneous Revenues INTEREST SBA INTEREST INVEST INTEREST (INC/DEC) Statutory Reserves 5% RESERVE 0 (130) (169) 0 (130) (169) Cash Carry Forward CASH CARRY FORWARD 0 5,421 3, ,421 3,784 Total Revenues 9,874 7,874 6,987 Department Number: 7126 OPERATING EXPENSES NON-OPERATING EXPENSES Total Expenditures 4, ,671 4,750 4,750 3,124 2,237 7,874 6,

292 CEDAR LAKE ESTATES SLD FUND Licenses and Permits SPECIAL ASSESSMENT-SERV 1,905 1,916 1,916 1,905 1,916 1,916 Miscellaneous Revenues INTEREST SBA INTEREST INVEST INTEREST (INC/DEC) Statutory Reserves 5% RESERVE 0 (96) (96) 0 (96) (96) Cash Carry Forward CASH CARRY FORWARD 0 1,272 1, ,272 1,526 Total Revenues 1,910 3,092 3,346 Department Number: 7123 OPERATING EXPENSES NON-OPERATING EXPENSES Total Expenditures 1, ,684 1,880 1,880 1,212 1,466 3,092 3,

293 CINNAMON RIDGE FUND Licenses and Permits SPECIAL ASSESSMENT-SERV 9,133 9,461 9,461 9,133 9,461 9,461 Miscellaneous Revenues INTEREST SBA INTEREST INVEST INTEREST (INC/DEC) Statutory Reserves 5% RESERVE 0 (475) (475) 0 (475) (475) Cash Carry Forward CASH CARRY FORWARD 0 3,169 3, ,169 3,440 Total Revenues 9,152,180 12,451 Department Number: 7107 OPERATING EXPENSES NON-OPERATING EXPENSES Total Expenditures 8, ,340 9,380 9,380 2,800 3,071 12,180 12,

294 CONNELL HEIGHTS FUND Licenses and Permits SPECIAL ASSESSMENT-SERV Miscellaneous Revenues INTEREST SBA INTEREST INVEST INTEREST (INC/DEC) Statutory Reserves 5% RESERVE 0 (47) (47) 0 (47) (47) Cash Carry Forward CASH CARRY FORWARD Total Revenues 907 1,560 1,513 Department Number: 7115 OPERATING EXPENSES NON-OPERATING EXPENSES Total Expenditures ,140 1, ,560 1,

295 CRYSTAL GLEN PH IIA SLD FUND 144A Licenses and Permits SPECIAL ASSESSMENT-SERV 1, , Miscellaneous Revenues INTEREST SBA INTEREST INVEST INTEREST (INC/DEC) Statutory Reserves 5% RESERVE 0 (50) (50) 0 (50) (50) Cash Carry Forward CASH CARRY FORWARD Total Revenues 1,004 1,644 1,706 Department Number: 7108A OPERATING EXPENSES NON-OPERATING EXPENSES Total Expenditures ,040 1, ,644 1,

296 CRYSTAL GLEN FUND Licenses and Permits SPECIAL ASSESSMENT-SERV 7,266 7,438 7,438 7,266 7,438 7,438 Miscellaneous Revenues INTEREST SBA INTEREST INVEST INTEREST (INC/DEC) Statutory Reserves 5% RESERVE 0 (374) (374) 0 (374) (374) Cash Carry Forward CASH CARRY FORWARD 0 5,562 4, ,562 4,545 Total Revenues 7,290 12,651,634 Department Number: 7108 OPERATING EXPENSES NON-OPERATING EXPENSES Total Expenditures 7, ,329 8,460 7,460 4,191 4,174 12,651,

297 CRYSTAL OAKS SLD PH 7&8 FUND Licenses and Permits SPECIAL ASSESSMENT-SERV 6,658 6,899 6,899 6,658 6,899 6,899 Miscellaneous Revenues INTEREST SBA INTEREST INVEST INTEREST (INC/DEC) Statutory Reserves 5% RESERVE 0 (347) (347) 0 (347) (347) Cash Carry Forward CASH CARRY FORWARD 0 4,798 4, ,798 4,964 Total Revenues 6,679 11,375 11,541 Department Number: 7121 OPERATING EXPENSES NON-OPERATING EXPENSES Total Expenditures 6, ,594 7,380 6,780 3,995 4,761 11,375 11,

298 CRYSTAL OAKS FUND Licenses and Permits SPECIAL ASSESSMENT-SERV 14,004,557 14,557 14,004,557 14,557 Miscellaneous Revenues INTEREST SBA INTEREST INVEST INTEREST (INC/DEC) Statutory Reserves 5% RESERVE 0 (730) (730) 0 (730) (730) Cash Carry Forward CASH CARRY FORWARD 0 5,608 6, ,608 6,787 Total Revenues 14,028 19,460 20,639 Department Number: 7113 OPERATING EXPENSES NON-OPERATING EXPENSES Total Expenditures 12, ,998 14,100 14,100 5,360 6,539 19,460 20,

299 CRYSTAL PARADISE FUND Licenses and Permits SPECIAL ASSESSMENT-SERV 10,891,237 9,132 10,891,237 9,132 Miscellaneous Revenues INTEREST SBA INTEREST INVEST INTEREST (INC/DEC) Statutory Reserves 5% RESERVE 0 (565) (460) 0 (565) (460) Cash Carry Forward CASH CARRY FORWARD 0 11,119 12, ,119 12,439 Total Revenues 10,933 21,841 21,161 Department Number: 7109 OPERATING EXPENSES NON-OPERATING EXPENSES Total Expenditures 9, ,960 10,260 10,260 11,580,901 21,841 21,

300 CYPRESS VILLAGE FUND Licenses and Permits SPECIAL ASSESSMENT-SERV 331, , , , , ,363 Miscellaneous Revenues INTEREST SBA INTEREST INVEST INTEREST (INC/DEC) Statutory Reserves 5% RESERVE 0 (17,107) (16,844) 0 (17,107) (16,844) Cash Carry Forward CASH CARRY FORWARD 0 212, , , ,692 Total Revenues 332, , ,711 Department Number: 7112 OPERATING EXPENSES NON-OPERATING EXPENSES Total Expenditures 258,888 6, , , , , , , ,

301 DIXIE SHORES FUND Licenses and Permits SPECIAL ASSESSMENT-SERV 2,114 2,188 2,188 2,114 2,188 2,188 Miscellaneous Revenues INTEREST SBA INTEREST INVEST INTEREST (INC/DEC) Statutory Reserves 5% RESERVE 0 (110) (110) 0 (110) (110) Cash Carry Forward CASH CARRY FORWARD 0 1,376 1, ,376 1,676 Total Revenues 2,120 3,454 3,754 Department Number: 7114 OPERATING EXPENSES NON-OPERATING EXPENSES Total Expenditures 1, ,792 2,090 2,090 1,364 1,664 3,454 3,

302 EMERALD OAKS FUND Licenses and Permits SPECIAL ASSESSMENT-SERV 1,558 1,59,170 1,558 1,59,170 Miscellaneous Revenues INTEREST SBA INTEREST INVEST INTEREST (INC/DEC) Statutory Reserves 5% RESERVE 0 (80) (59) 0 (80) (59) Cash Carry Forward CASH CARRY FORWARD 0 1,367 1, ,367 1,846 Total Revenues 1,562 2,878 2,957 Department Number: 7116 OPERATING EXPENSES NON-OPERATING EXPENSES Total Expenditures 1, ,103 1,220 1,220 1,658 1,737 2,878 2,

303 FLYING DUTCHMAN FUND Licenses and Permits SPECIAL ASSESSMENT-SERV 4,022 4,073 4,073 4,022 4,073 4,073 Miscellaneous Revenues INTEREST SBA INTEREST INVEST INTEREST (INC/DEC) Statutory Reserves 5% RESERVE 0 (204) (204) 0 (204) (204) Cash Carry Forward CASH CARRY FORWARD 0 1,771 2, ,771 2,007 Total Revenues 4,030 5,640 5,876 Department Number: 7105 OPERATING EXPENSES NON-OPERATING EXPENSES Total Expenditures 3, ,776 3,870 3,870 1,770 2,006 5,640 5,

304 FOXWOOD FUND Licenses and Permits SPECIAL ASSESSMENT-SERV 2,949 3,028 3,028 2,949 3,028 3,028 Miscellaneous Revenues INTEREST SBA INTEREST INVEST INTEREST (INC/DEC) Statutory Reserves 5% RESERVE 0 (152) (152) 0 (152) (152) Cash Carry Forward CASH CARRY FORWARD 0 1,639 1, ,639 1,965 Total Revenues 2,955 4,515 4,841 Department Number: 7111 OPERATING EXPENSES NON-OPERATING EXPENSES Total Expenditures 2, ,618 2,730 2,730 1,785 2,111 4,515 4,

305 HAMPTON HILLS FUND Licenses and Permits SPECIAL ASSESSMENT-SERV 7,710 7,997 7,997 7,710 7,997 7,997 Miscellaneous Revenues INTEREST SBA INTEREST INVEST INTEREST (INC/DEC) Statutory Reserves 5% RESERVE 0 (402) (402) 0 (402) (402) Cash Carry Forward CASH CARRY FORWARD 0 6,156 6, ,156 6,352 Total Revenues 7,736 13,776 13,972 Department Number: 7118 OPERATING EXPENSES NON-OPERATING EXPENSES Total Expenditures 7, ,490 7,720 7,720 6,056 6,252 13,776 13,

306 KENSINGTON EST U1&2 SLD FUND Licenses and Permits SPECIAL ASSESSMENT-SERV 2,871 2,971 2,971 2,871 2,971 2,971 Miscellaneous Revenues INTEREST SBA INTEREST INVEST INTEREST (INC/DEC) Statutory Reserves 5% RESERVE 0 (149) (149) 0 (149) (149) Cash Carry Forward CASH CARRY FORWARD 0 1,822 1, ,822 1,964 Total Revenues 2,879 4,644 4,786 Department Number: 7122 OPERATING EXPENSES NON-OPERATING EXPENSES Total Expenditures 2, ,692 2,970 2,970 1,674 1,816 4,644 4,

307 LOVELACE LODGES SLD FUND Licenses and Permits SPECIAL ASSESSMENT-SERV 3,698 3,790 4,001 3,698 3,790 4,001 Miscellaneous Revenues INTEREST SBA INTEREST INVEST INTEREST (INC/DEC) Statutory Reserves 5% RESERVE 0 (191) (202) 0 (191) (202) Cash Carry Forward CASH CARRY FORWARD 0 2,854 2, ,854 2,531 Total Revenues 3,709 6,478 6,355 Department Number: 7125 OPERATING EXPENSES NON-OPERATING EXPENSES Total Expenditures 3, ,973 4,360 4,360 2,118 1,995 6,478 6,

308 OAK FOREST FUND Licenses and Permits SPECIAL ASSESSMENT-SERV 2,030 2,097 2,097 2,030 2,097 2,097 Miscellaneous Revenues INTEREST SBA INTEREST INVEST INTEREST (INC/DEC) Statutory Reserves 5% RESERVE 0 (107) (107) 0 (107) (107) Cash Carry Forward CASH CARRY FORWARD 0 1,713 1, ,713 1,623 Total Revenues 2,037 3,728 3,638 Department Number: 7104 OPERATING EXPENSES NON-OPERATING EXPENSES Total Expenditures 2, ,156 2,490 2,490 1,238 1,148 3,728 3,

309 RIVERHAVEN VILLAGE FUND Licenses and Permits SPECIAL ASSESSMENT-SERV 24,227 24,760 24,760 24,227 24,760 24,760 Miscellaneous Revenues INTEREST SBA INTEREST INVEST INTEREST (INC/DEC) Statutory Reserves 5% RESERVE 0 (1,243) (1,243) 0 (1,243) (1,243) Cash Carry Forward CASH CARRY FORWARD 0 15,168 15, ,168 15,151 Total Revenues 24,289 38,785 38,768 Department Number: 7110 OPERATING EXPENSES NON-OPERATING EXPENSES Total Expenditures 23, ,927 25,020 25,020 13,765 13,748 38,785 38,

310 SOUTHERN WDS SLD PH 2&3 FUND Licenses and Permits SPECIAL ASSESSMENT-SERV 4,503 4,632 5,053 4,503 4,632 5,053 Miscellaneous Revenues INTEREST SBA INTEREST INVEST INTEREST (INC/DEC) Statutory Reserves 5% RESERVE 0 (233) (254) 0 (233) (254) Cash Carry Forward CASH CARRY FORWARD 0 2,307 1, ,307 1,935 Total Revenues 4,514 6,731 6,759 Department Number: 7120 OPERATING EXPENSES NON-OPERATING EXPENSES Total Expenditures 4, ,859 5,150 5,160 1,581 1,599 6,731 6,

311 SOUTHERN WOODS PHIIB SLD FUND 029A Licenses and Permits SPECIAL ASSESSMENT-SERV 2,476 2,556 2,556 2,476 2,556 2,556 Miscellaneous Revenues INTEREST SBA INTEREST INVEST INTEREST (INC/DEC) Statutory Reserves 5% RESERVE 0 (128) (128) 0 (128) (128) Cash Carry Forward CASH CARRY FORWARD 0 2,708 2, ,708 2,616 Total Revenues 2,487 5,136 5,044 Department Number: 7119A OPERATING EXPENSES NON-OPERATING EXPENSES Total Expenditures 2, ,562 3,060 3,060 2,076 1,984 5,136 5,

312 SOUTHERN WOODS PHIV SLD FUND 029B Licenses and Permits SPECIAL ASSESSMENT-SERV 4,442 4,512 4,512 4,442 4,512 4,512 Miscellaneous Revenues INTEREST SBA INTEREST INVEST INTEREST (INC/DEC) Statutory Reserves 5% RESERVE 0 (229) (229) 0 (229) (229) Cash Carry Forward CASH CARRY FORWARD 0 12,352 11, ,352 11,407 Total Revenues 4,484 16,685 15,740 Department Number: 7119B OPERATING EXPENSES NON-OPERATING EXPENSES Total Expenditures 5, ,409 7,300 7,300 9,385 8,440 16,685 15,

313 SOUTHERN WOODS SLD FUND Licenses and Permits SPECIAL ASSESSMENT-SERV 4,324 4,534 4,218 4,324 4,534 4,218 Miscellaneous Revenues INTEREST SBA INTEREST INVEST INTEREST (INC/DEC) Statutory Reserves 5% RESERVE 0 (227) (211) 0 (227) (211) Cash Carry Forward CASH CARRY FORWARD 0 2,297 2, ,297 2,771 Total Revenues 4,334 6,604 6,778 Department Number: 7119 OPERATING EXPENSES NON-OPERATING EXPENSES Total Expenditures 3, ,845 3,990 3,990 2,614 2,788 6,604 6,

314 SPRING GARDENS FUND Licenses and Permits SPECIAL ASSESSMENT-SERV 3,113 3,216 2,900 3,113 3,216 2,900 Miscellaneous Revenues INTEREST SBA INTEREST INVEST INTEREST (INC/DEC) Statutory Reserves 5% RESERVE 0 (161) (145) 0 (161) (145) Cash Carry Forward CASH CARRY FORWARD 0 1,888 2, ,888 2,330 Total Revenues 3,121 4,943 5,085 Department Number: 7103 OPERATING EXPENSES NON-OPERATING EXPENSES Total Expenditures 2, ,661 2,940 2,940 2,003 2,145 4,943 5,

315 WATER OAKS SUBDIV FUND Licenses and Permits SPECIAL ASSESSMENT-SERV 2,323 2,317 2,595 2,323 2,317 2,595 Miscellaneous Revenues INTEREST SBA INTEREST INVEST INTEREST (INC/DEC) Statutory Reserves 5% RESERVE 0 (116) (130) 0 (116) (130) Cash Carry Forward CASH CARRY FORWARD Total Revenues 2,328 3,080 3,126 Department Number: 7106 OPERATING EXPENSES NON-OPERATING EXPENSES Total Expenditures 2, ,333 2,610 2, ,080 3,

316 Citrus County Fiscal Year 2014/2015 Debt Overview Summary of Outstanding Debt by Security Type At the end of Fiscal Year , Citrus County had $103.5 million in debt outstanding. The County s long-term debt obligations can be separated into four types: Revenue Bonds, Special Assessment Debt, General Long-Term Debt, and Utility Fund Debt. Revenue Bonds are secured by a pledge of special revenue, such as the Half-Cent Sales Tax. These bonds are typically issued to fund large capital or construction projects. Special Assessment Debt is secured by the proceeds of various special assessments. This debt is issued to fund a project that benefits a particular group. These individuals are then levied an assessment to fund the debt service payments. General Long-Term Debt is secured by various revenue sources, ranging from impact fees to State Revenue Sharing proceeds. This debt is issued to fund a wide range of projects and the terms of the loans are generally shorter than the terms of the revenue bonds. Utility Fund debt is generally secured by charges to customers, the users of the system. This debt typically funds improvements to infrastructure. Legal Debt Limit Citrus County has no legal debt limits. The only restriction on general obligation bonds is that voters of the county must, through a referendum, approve the use of ad valorem tax proceeds to repay the debt. The 10 mill cap on ad valorem taxes may be exceeded for the purpose of debt service on general obligation bonds upon approval of the voters of the county. Citrus County currently has no general obligation bonds outstanding. 305

317 Citrus County Fiscal Year 2014/2015 Debt Obligations Revenue Bonds: Security Interest Rate Final Maturity Projected Balance 9/30/ A Capital Improvement Bonds 1/2 Cent Sales Tax 4.55% 11/01/2019 1,860, B Capital Improvement Refunding Bonds 1/2 Cent Sales Tax 4.55% 11/01/2019 2,795, A Capital Improvement Bonds 1/2 Cent Sales Tax 3.73% 11/10/2040 3,229, B Capital Improvement Bonds 1/2 Cent Sales Tax 5.54% 11/10/2040 1,808, Capital Improvement Refunding Bonds 1/2 Cent Sales Tax 3.49% 07/01/ , A Capital Improvement Refunding Bonds Covenant to and Appr to 5.00% 10/01/2020 7,210, B Capital Improvement BAB's Covenant to and Appr to 5.995% 10/01/ ,100, A Capital Improvement Note 1/2 Cent Sales Tax 3.47% 10/01/2034 2,000, B Capital Improvement Note 1/2 Cent Sales Tax 2.35% 10/01/ , C Capital Improvement Note 1/2 Cent Sales Tax 5.05% 10/01/2034 1,334,000 Special Assessment Debt: 2004 Private Road Construction Program Special Assessment 3.36% 03/08/ ,481 General Long Term Debt: Crystal River Corporate Hanger Lease Revenue 5.49% 04/20/ ,831 Bicentennial Park Park Impact Fees 3.19% 10/27/ ,294 Homosassa Library Library Impact Fees 3.65% 12/20/ ,240 Central Ridge District Park Park Impact Fees 3.89% 10/15/ ,370 Emergency Operations Center Communication Tax 4.45% 10/01/2029 9,713,437 Floral City Library Communication Tax 4.45% 10/01/ ,563 Meadowcrest Office Building State Rev Sharing 2.09% 07/01/2020 1,385,000 Central Ridge Community Center Ad Valorem Taxes 6.65% 05/28/2015 4,965 Energy Saving Project Ad Valorem Taxes 2.80% 11/01/2028 2,912,336 Utility Fund Debt: Halls River Road Sewer Infill Water & Sewer Rev 2.19% 03/15/ ,143 Utility System Revenue Bonds, Series 2007 Water & Sewer Rev 4.00 to 5.00% 10/01/ ,365,000 Chassahowitzka Area Water System Special Assessment 2.52% 10/15/2029 1,681,589 Citrus Springs Line Extensions Special Assessment 4.29% 09/01/2024 3,645,

318 Citrus County Fiscal Year 2014/2015 Revenue Bonds 2001A Capital Improvement Bonds On June 12, 2001 the County issued $6,805,000 in refunding bonds, at an interest rate of 4.55%, for the courthouse expansion project, expansion of the Beverly Hills Park, and improvements to the Riverhaven FY Principal 415,000 Interest 117,731 Total 532,731 Wastewater system. The portion of the bonds attributable to the Beverly Hills Park was paid off during the fiscal year. The portion ,000 98, ,394 of the bonds attributable to the Riverhaven Wastewater System matured ,000 78, ,260 on November 1, The remainder of these bonds mature on November 1, These bonds are secured by a pledge of Half-Cent Thereafter Sales Tax revenue. This pledge is on parity with the 2001A Capital Improvement Bonds that were discussed above. The debt service pay- TOTAL ments are made through transfers from the General Fund and Article V revenues. 475,000 1,020,000 2,795,000 57,216 46, , ,216 1,066,865 3,193, A Capital Improvement Bonds On November 10, 2004 the County issued $5,246,000 in bonds, at an interest rate of 3.73%, for purchase and renovation of the Citrus County Resource Center. These bonds mature on November 10, , , , , ,428 98, , , ,521 and are secured by a pledge of Half-Cent Sales Tax revenue. This ,505 88, ,520 pledge is also on parity with the 2001A Capital Improvement Bonds Thereafter 2,144, ,251 2,434,383 that were discussed above. The debt service payments are made through a transfer from the General Fund. TOTAL 3,229, ,189 3,932, B Capital Improvement Bonds FY Principal Interest Total On May 22, 2001 the County issued $4,445,000 in bonds, at an interest rate of 4.55%, for the courthouse expansion project. These bonds mature on November 1, 2019 and are secured by a pledge of Half-Cent , , ,000 78,374 65,520 51, , , ,984 Sales Tax revenue. The debt service payments are made through ,000 37, ,879 transfers from the General Fund and Article V revenues. Thereafter 675,000 31, , B Capital Improvement Refunding Bonds TOTAL 1,860, ,811 2,124,811 FY Principal Interest Total FY Principal Interest Total On November 10, 2004 the County issued $2,754,000 in bonds, at an interest rate of 5.54%, for purchase and renovation of the Veteran s Administration s portion of the Citrus County Resource Center. These , , ,234 98,417 91,054 83, , , ,511 bonds mature on November 10, 2024 and are secured by a pledge of ,448 75, ,511 Half-Cent Sales Tax revenue. This pledge is also on parity with the Thereafter 1,238, ,254 1,491, A Capital Improvement Bonds that were discussed above. The debt service payments are made through a transfer from the General TOTAL 1,808, ,066 2,409,867 Fund. FY Principal Interest Total 2008 Capital Improvement Refunding Bonds ,000 29, , ,000 14, ,833 On August 13, 2008 the County issued $3,020,000 in refunding bonds, at an interest rate of 3.49%, for construction of the Lecanto Government Building. These bonds mature on July 1, 2016 and are secured by a pledge of Half-Cent Sales Tax revenue. This pledge is also on parity with the 2001A Capital Improvement Bonds that were discussed above. The debt service payments are made through transfers from Thereafter TOTAL , , ,149 the General Fund. 307

319 Citrus County Fiscal Year 2014/ A Capital Improvement Revenue Bonds County Road 486 (Refunding) On May 5, 2010, the County issued debt in the amount of $9,910, , ,253 1,215,253 to fund the cost of right-of-way acquisition and other road improvements of County Road 486 from State Road 44 to Forest Ridge Boule , ,353 1,211,353 vard. The debt is secured by a Covenant to and Appropriate ,030, ,953 1,210,953 all legally available non-ad valorem revenues. The County plans to use gas tax revenues for the debt service payments. Interest rates Thereafter 1,075,000 3,160, , ,500 1,217,884 3,355,500 range from 3% to 5% and these bonds mature October 1, TOTAL 7,210,000 1,000,942 8,210, B Capital Improvement Revenue Bonds County Road 486 (Federally Taxable Build America Bonds Direct Subsidy) FY Principal Interest Total On May 5, 2010, the County issued debt in the amount of FY Principal Interest Total $15,100,000 to fund the cost of right-of-way acquisition and other , ,502 road improvements of County Road 486 from Black Diamond Service , ,502 Road to Ottawa and CR 491 from Horace Allen to CR486 and improvements to the corridor CR 486 to SR44 to the Black Diamond Service , ,502 Road. The debt is secured by a Covenant to and Appropriate , ,502 all legally available non-ad valorem revenues. The County plans to Thereafter use gas tax revenues for the debt service payments. Interest rates TOTAL range from 5.445% to 5.995% with final maturity of the bond issue on October 1, ,100,000 15,100,000 8,425,092 12,199,100 23,525,092 27,299,100 FY Principal Interest Total ,857 35, A Capital Improvement Revenue Note ,000 68, ,186 On September 30, 2014 the County issued $2,000,000 in tax exempt debt, at an interest rate of 3.47%, for the purchase of the Meadowcrest ,000 65, ,704 Building. These bonds mature on October 1, 2034 and are secured by a pledge of Half-Cent Sales Tax revenue. The debt service Thereafter 76,000 1,781,000 63, , ,119 2,356,760 payments are made through the General Fund. TOTAL 2,000, ,626 2,808, B Capital Improvement Revenue Note On September 30, 2014 the County issued $824,000 in debt, at an interest rate of 2.35%, for the phone system project. These bonds mature on October 1, 2024 and are secured by a pledge of Half-Cent Sales Tax revenue. The debt service payments are made through the General Fund. FY Principal Interest Total ,005 10, ,000 18,495 92, ,000 16,732 92, ,000 14,923 92,923 Thereafter 596,000 50, ,267 TOTAL 824, , , C Capital Improvement Revenue Note FY Principal Interest Total On September 30, 2014 the County issued $1,334,000 in taxable debt, ,806 34,806 at an interest rate of 5.05%, for the purchase of the Meadowcrest ,000 66, ,382 Building. These bonds mature on October 1, 2034 and are secured by a pledge of Half-Cent Sales Tax revenue. The debt service payments ,000 64, ,337 are made through the General Fund ,000 62, ,166 Thereafter 1,209, ,613 1,798,613 TOTAL 1,334, ,304 2,151,

320 Citrus County Fiscal Year 2014/2015 Special Assessment Debt 2004 Private Road Construction Program On March 23, 2005 the County issued debt in the amount of $357,000, at an interest rate of 3.36%, to fund the 2004 Private Road Construction Program. The debt matures on March 8, 2015 and is Thereafter secured by the proceeds of the related special assessment. The debt TOTAL service payments are made through the Special Assessment Fund. 20, ,736 General Long Term Debt Crystal River Airport Corporate Hangar ,555 1,240 7, , ,795 On April 26, 1999 the County issued debt in the amount of $93,885, at , ,795 an interest rate of 5.49%, to fund certain improvements at the Crystal Thereafter 3, ,898 River Airport. The debt matures on April 20, 2019 and is secured by lease revenue at the Crystal River Airport. The debt service payments TOTAL 30,831 4,249 35,079 are made through the General Fund. Bicentennial Park On October 13, 2004 the County issued debt in the amount of $600,000, at an interest rate of 3.19%, to fund certain improvements at Bicentennial Park. The debt matures on October 27, 2014 and is secured by park impact fees. The debt service payments are made through funds available in Parks Impact Fees, District 3. FY Principal Interest Total , , FY Principal Interest Total ,20,595 7,795 FY Principal Interest Total , , Thereafter TOTAL 18, ,433 Homosassa Library FY Principal Interest Total On December 20, 2005 the County issued debt in the amount of ,196 11, ,425 $3,000,000, at an interest rate of 3.65%, to fund construction of the , ,857 Homosassa Library. The debt matures on December 20, 2015 and is secured by library impact fees. The debt service payments are made through funds available in Library Impact Fees and the Library Special Taxing District. Central Ridge District Park Thereafter TOTAL - 437,240-12, ,282 On November 14, 2007 the County issued debt in the amount of FY $750,000, at an interest rate of 3.89%, to fund certain improvements Principal 81,070 Interest 9,539 Total 90,609 at Central Ridge District Park. The debt matures on October 15, ,270 6,339 90,609 and is secured by park impact fees. The debt service payments are ,596 3,013 90,609 made through funds available in Parks Impact Fees, District 2 and General Fund Revenues , ,652 Thereafter TOTAL 275,370 19, ,

321 Citrus County Fiscal Year 2014/2015 Emergency Operations Center , , ,344 On October 1, 2009, the County issued debt in the amount of $11,248,594, at an interest rate of 4.45%, to replace interim financing , , ,118 for construction of the Emergency Operations/911 Call Center. The debt matures on October 1, 2029 and is secured by a pledge of Communications , , , , , ,398 Services Tax revenue. The debt service payments are Thereafter 7,883,235 2,323,549 10,206,784 funded with General Fund revenues. TOTAL 9,713,437 3,917,083,630,518 Floral City Library On October 1, 2009, the County issued debt in the amount of $951,406, at an interest rate of 4.45%, to fund construction of the ,262 37,822 36,252 34,673 72,514 72,495 Floral City Library. The debt matures on October 1, 2029 and is secured by a pledge of Communications Services Tax revenue. The debt ,382 32,839 72, ,332 31,018 72,350 service payments are made through the Library Special Taxing District and as funds are available in Library Impact Fees. Thereafter 666, , ,291 TOTAL 821, ,307 1,152,870 Meadowcrest Office Building On July 12, 2011 the County issued debt in the amount of $2,000,000, at an interest rate of 2.09%, to fund construction, renovation and equipping a portion of warehouse space for the Tax Collector, Property Appraiser, Clerk s Office. The debt matures on July 1, 2020 and is secured by a pledge of State Revenue Sharing proceeds. The debt service payments are funded with General Fund Revenues. FY Principal Interest Total FY Principal Interest Total FY Principal Interest Total ,000 28, , ,000 24, , ,000 19, , ,000 14, ,923 Thereafter 481,000 15, ,132 TOTAL 1,385, ,059 1,488,059 Central Ridge Community Beverly Hills On November 13, 2011 the Board of County Commissioners acquired a community center from the Beverly Hills Recreation Association and assumed this outstanding debt obligation. The loan balance was $33, at an interest rate of 6.65%. The loan matures on May 28, Revenue Promisory Note, Series 2013 On June 28, 2013 the Board of County Commissioners entered into a loan agreement with Capital One Public Funding, LLC in the amount of $2,912,336, at an interest rate of 2.8%. This loan is to fund energy savings projects for county facilities. The loan matures on November 1, FY Principal Interest Total , , Thereafter TOTAL 4, ,050 FY Principal Interest Total , , , ,177 78, , ,484 74, , ,187 70, ,000 Thereafter 2,391, ,253 2,837,012 TOTAL 2,912, ,740 3,692,

322 Citrus County Fiscal Year 2014/2015 Utility Fund Debt Halls River Road Sewer Infill FY On January 31, 2005 the County entered into a Clean Water State Revolving Fund Construction Loan Agreement with the State of Florida Department of Environmental Protection in the amount of Principal 153,918 78,225 Interest 4, Total 158,164 79,082 $1,771,554, at an interest rate of 2.19%, to fund construction of the Halls River Road Sewer Infill project. The debt matures on March 15, 2016 and is secured by revenues derived from operation of the water and wastewater systems. The debt service payments are made Thereafter through the Halls River Road Sewer Infill MSBU. TOTAL 232,143 5, ,246 Utility System Revenue Bonds, Series 2007 On February 15, 2007 the County issued $23,380,000 in bonds for upgrades to the Meadowcrest wastewater treatment plant, as well as various other system improvements. The interest rates range from 4% to 5%. These bonds mature on October 1, 2036 and are secured by a pledge of revenues derived from operation of the water and wastewater systems. The debt service payments are made through the utility fund. On February 15, 2007 the County also issued $28,850,000 in bonds for acquisition of the Florida Governmental Utility Authority (FGUA) owned water and wastewater systems. The interest rates range from 4% to 5%. These bonds mature on October 1, 2036 and are secured by a pledge of revenues derived from operation of the water and wastewater systems. The debt service payments are made through the utility fund. Chassahowitzka Area Water System On May 8, 2007 the County entered into a Drinking Water State Revolving Fund Construction Loan Agreement with the State of Florida, Department of Environmental Protection in the amount of $2,169,880, at an interest rate of 2.52%, to fund construction of the Chassahowitzka Area Water System. The debt matures on October 15, 2028 and is secured by the proceeds of the related special assessment. Debt service payments will be made through the Chassahowitzka Area Water MSBU. Citrus Springs Line Improvements and Expansions On November 13, 2009, the County issued debt in the amount of $5,000,000 at an interest rate of 4.29% to fund a portion of the costs of construction of waterline extensions in the Citrus Springs Municipal Service Benefit Unit. This debt is secured by a pledge of revenues derived from the special assessments and if not sufficient, a lien upon System revenues on a basis subordinate to Bonds issued under the Utility Bond Resolution. This debt matures on September 1, FY Principal Interest Total ,200,000 1,996,856 3,196, ,250,000 1,948,856 3,198, ,295,000 1,898,856 3,193, ,350,000 2,743,584 4,093,584 Thereafter 40,270,000 19,565,829 59,835,829 TOTAL 45,365,000 28,153,981 73,518,981 FY Principal Interest Total ,402 41, , ,872 39, , ,405 36, , ,001 34, ,168 Thereafter 1,276, ,358 1,461,267 TOTAL 1,681, ,351 2,017,940 FY Principal Interest Total , , , , , , , , , , , ,874 Thereafter 2,370, ,095 2,822,095 TOTAL 3,645,000 1,006,413 4,651,

323 Citrus County Fiscal Year 2014/2015 Total County Debt Outstanding Issue and Purpose Outstanding Principal 10/01/2014 FY 14/15 Principal Payments FY 14/15 Interest Payments Outstanding Principal 09/30/15 Revenue Bonds 2001A Capital Improvement Bonds 1,860, ,000 78,374 1,585, B Capital Improvement Refunding Bonds 2,795, , ,731 2,380, A Capital Improvement Bonds 3,229, , ,083 2,972, B Capital Improvement Bonds 1,808, ,094 98,417 1,677, Capital Improvement Refunding Bonds 840, ,000 29, , A Capital Improvement Refunding Bonds 7,210, , ,253 6,255, B Capital Improvement Build America Bonds 15,100, ,502 15,100, A Capital Improvement Revenue Note 2,000,000-35,857 2,000, B Capital Improvement Revenue Note 824,000-10, , C Capital Improvement Revenue Note 1,334,000-34,806 1,334,000 Special Assessment Debt 2004 Private Road Construction Program 20,481 20, General Long Term Debt Crystal River Airport Corporate Hangar 30,831 6,20,595 24,630 Bicentennial Park 18,294 18, Homosassa Library 437, ,196 11,229 89,044 Central Ridge District Park 275,370 81,070 9, ,300 Emergency Operations Center 9,713, , ,606 9,284,699 Floral City Library 821,563 36,262 36, ,301 Meadowcrest Office Building 1,385, ,000 28,947 1,166,000 Central Ridge Community Center 4,965 4, Revenue Promisory Note, Series ,912, , ,670 2,808,608 Utility Fund Debt Halls River Road Sewer Infill 232, ,918 4,246 78,225 Utility System Revenue Bonds, Series ,365,000 1,200,000 1,996,856 44,165,000 Chassahowitzka Area Water System 1,618,859 97,402 41,766 1,584,187 Citrus Springs Line Extensions 3,645, , ,452 3,345,000 Total Debt 103,544,327 5,465,787 4,554,981 98,078,

324 Citrus County Fiscal Year 2014/2015 Assigned Underlying Ratings Rating Definitions The following are Citrus County's most recent ratings. Citrus County has consistently maintained quality ratings. Rating Date Credit Fitch S&P Issuer Credit Rating AA- AA- FY13/ Capital Improvement Refunding Bonds/Build America Bonds A+ FY12/ Capital Improvement Refunding Bonds/Build America Bonds A+ A+ FY12/13 Utility System Revenue Bonds, Series 2007 AA- FY11/12 Utility System Revenue Bonds, Series 2007 AA- Both Fitch and Standard and Poor's use the same letter designations to represent the quality of a bond. Below are rate assignments for high to medium grade: Category Fitch S&P Best Quality AAA AAA AA+ AA+ High Grade AA AA AA- AA- A+ A+ Upper Medium Grade A A A- A- BBB+ BBB+ Lower Medium Grade BBB BBB BBB- BBB- 313

325 Citrus County Fiscal Year 2014/2015 Debt Service Percentage of the General Fund Expenditures Outstanding Debt Per Capita Debt Per Capita as a Percentage of Personal Income Per Capita 314

326 Citrus County Fiscal Year 2014/2015 Capital Improvement Program (CIP) Citrus County maintains a Capital Improvement Program (CIP) that covers a five-year period and is updated annually in conjunction with the operating budget. The projects included in this program will enable the County to meet the needs of existing and future residents by providing a high level of service and enhanced quality of life. Funding levels for capital construction projects are based on the merits of a particular project together with the available funding from all financing sources. The Board of County Commissioners reviews the cash requirements for capital project financing annually. Funding for current fiscal year projects is included in the adopted budget. A capital improvement project is defined as any new building, equipment, additions to existing structures, purchase of structures, the purchase of land in conjunction with new or existing structures, and road and bridge projects that would normally have a life of at least ten (10) years and a initial cost of greater than $50,000. There are many features that distinguish Citrus County s operating budget from the capital budget. The operating budget includes expenses that are generally of a recurring nature and are appropriated annually. It provides for the provision of all County services, but does not result in physical assets for the County. Annual changes in the operating budget are expected to be fairly stable and represent incremental changes in the cost of doing business. Taxes, user fees, and other inter-governmental revenues, that generally recur annually, provide resources for the operating budget. The capital budget includes non-recurring capital expenditures for projects that may last several years. The projects result in physical assets in the County. Bond or loan proceeds, impact fees, grants, and taxes generally provide resources for the capital budget. In spite of these differences, the operating and capital budgets are closely linked. The operating budget assumes the cost of maintaining and operating new facilities that are constructed under the capital budget, including debt service on these facilities. Capital Planning Capital Improvement Element (CIE) The CIP serves as a planning guide for the construction of general purpose and public utility facilities in the County. The CIP process provides a framework for development of reliable capital expenditure and revenue estimates and the timely scheduling of bond/loan issuance. The CIP is designed to balance the need for public facilities as expressed by the Citrus County Comprehensive Plan. A comprehensive plan is a written document that identifies the goals, objectives, principles, guidelines, policies, standards, and strategies for the growth and development of the community. The CIE is the element of the Comprehensive Plan that outlines the capital needs of the community as it relates to infrastructure needs and adopted level of service. It is updated annually and is sent to the State of Florida Department of Community Affairs for approval. Only projects that either increase or maintain level of service standards are included in the CIE. The CIE must have committed funding sources that are available immediately to fund CIP projects. These sources include ad valorem taxes, gas taxes, approved bonds, state and federal funds, impact fees, water/wastewater connection fees and enforceable developer agreements. Florida Statute chapter 163 requires counties to track the capacity of its public facilities. The county is required to 315

327 Citrus County Fiscal Year 2014/2015 ensure that capacity is available concurrent with growth and uses the adopted level of service standards as a base to measure each facility. Capital Operational Impact The capital and operating budgets affect each other in a number of ways. The amount of debt that can be supported by the operating budget helps determine the amount of the bonds that can be issued in any given fiscal year. Operating budget resources, as governed by the County's revenue and by its budget stability and debt management policies, determine the level and composition of the County's capital budget. The County's debt policy contains guidelines to help the County stay within a sound fiscal framework despite year-to-year variations in the amount of resources available for debt service. Capital budget decisions affect the operating budget in several ways. First and foremost is the amount of operating budget revenue that must be used to provide for debt service payments on any debt issued to fund capital projects. A second impact the capital budget has on the operating budget consists of the operating and maintenance costs associated with the completed facilities. The greatest operating impacts occur with a new facility, such as the opening of a new park. In such instances, costs relating to new maintenance and support staff and additional operating and utility expenses must all be included in the operating budget. Other types of capital projects may have a relatively small impact on the operating budget. Renovations rarely increase operating costs much, if at all. Road, storm drainage, and other infrastructure projects do not normally result in the need for additional costs. However, when such projects reach a critical mass, additional maintenance staff will be needed, and at some point in the future, resurfacing and other expensive maintenance activities will be required. Capital expenditures can also have positive impacts on the operating budget. For instance, infrastructure maintenance funded through the capital budget can result in substantial operating budget savings. An example is the resurfacing of roads using capital budget funds, which usually reduces the need for temporary repairs of potholes and other maintenance funded from the operating budget. Likewise, the renovation of an old facility will usually result in lower maintenance costs for that facility. New construction can also serve to reduce operating expenses if the new facility results in less need for rented or leased space. Capital Improvement Summary Operational impacts included in the Capital Improvement Program. These operational impacts include projected operating expenditures for the Utility emergency generators, fire hydrants and master lift station improvements. A detailed capital project listing is contained in the Citrus County Capital Improvement Program document, published separately. The following pages summarize the major projects for FY For purposes of this summary, major projects are considered to be non-routine projects. 316

328 Citrus County Fiscal Year 2014/2015 Capital Revenue and Expenditure Category Descriptions Revenues General Fund Taxes Revenue derived from ad valorem taxes. Road and Bridge Taxes Revenue derived from transportation ad valorem taxes. Gas Taxes Revenue derived from motor fuel sales within the County and proceeds must be used for road projects only. Library District Taxes Revenue derived from library special taxing ad valorem taxes and may be used for any library function. Tipping Fees Charges for the use of the County landfill. Operating Fees Charges for water and wastewater sales. System Expansion Water and wastewater connection fees. Renewal and Replacement Fees Charges for water and wastewater sales, as set aside for renewal and replacement. Impact Fees A one time assessment made against all new development that contributes to the burden of public facilities and services. Grants Grants or entitlements for goods and services provided by governmental agencies or other entities. Loan Funds obtained from the issuing of debt. Other Assessments, boating improvement funds, buy-back agreements and other miscellaneous funding sources. Expenditures Planning and Design Engineering, architectural, appraisal, and other services procured as independent professional assistance. Land Land acquisition, easements, and right of way costs. Construction All costs associated with building structures, parks, roads, and other such improvements. Equipment County transit buses, fire apparatus and other heavy machinery and equipment. Debt Service Accounts for principal and interest payment of debt. Other Expenditures that do not fall in above categories. For example: other contractual services, large building maintenance projects and transfers to other funds. 317

329 Citrus County Fiscal Year 2014/

330 Citrus County Fiscal Year 2014/2015 Capital Improvement Projects by Revenue FY 2014/2015 $72,042,870 FY 2015/2019 $228,969,

331 Citrus County Fiscal Year 2014/2015 Capital Improvement Projects by Expenditure FY 2014/2015 $72,042,870 FY 2015/2019 $228,969,

332 Citrus County Fiscal Year 2014/2015 GENERAL FUND FY15 Capital Projects Summary Revenues: Ad Valorem taxes are levied on the assessed value of real and tangible personal property located within the County. Ad Valorem taxes fund the general fund projects. Some funding for maintenance projects has been spread out over 2-3 years due to the current economy. Transit Buses are funded through a Florida Department of Transportation (FDOT) grant with a County match. Project FY 14/15 Ad Valorem Loan Grants Funding Taxes Citrus County Transit Buses 889,600 89, ,775 Phone System Replacement 815, , Radio System 6,200, ,200, EOC Backup Server Cooling System 137, , Central Ridge Community Pool Renovations 116, , Routine Maintenance 208, , $8,366,700 $551,560 $7,015,500 $800,640 Routine Maintenance projects consist of building roof replacements and HVAC system replacements. Projected Operational Impacts: The routine maintenance projects will have a cost savings based on maintaining the integrity of the equipment and buildings for optimum efficiency. Any additional bus drivers for the new transit buses are grant funded. AVIATION Revenues: Aviation projects are funded with Federal Aviation Administration (FAA) and Florida Department of Transportation (FDOT) grants with of Ad Valorem Taxes used as match. The private Fixed Base Operator (FBO) will provide the grant matching funds. Project FY 14/15 Ad Valorem Grants Funding Taxes Crystal River Runway/Taxiway Extension 574,128 11, ,645 Inverness Airport Business Plan 72,000 36,000 36,000 Inverness Improve Navigational Aids 98,759 1,975 96,784 Inverness-Construct T & Corporate Hangars 54,000 10,800 43,200 $798,887 $60,258 $738,629 The County has two small aircraft airports located on the East (Inverness) and West (Crystal River) sides of the county. Projected Operational Impacts: The potential expenditures include lighting, insurance, water, and dumpster service. Hangars are one of the basic services provided at a general aviation airport and are a good source of revenue toward making the airport selffunded. Non-Financial Impacts: There is a continuing and progressive need for additional aircraft maintenance and storage space. 321

333 Citrus County Fiscal Year 2014/2015 PARKS AND RECREATION Revenues: Park projects are funded through Ad Valorem Taxes, Impact Fees, Grants, and User Fees. The County is actively pursuing a Florida Boating Improvement Grant with the Florida Fish and Wildlife Conservation Commission for the Barge Canal Boat Ramp. Project FY 14/15 Ad Valorem Impact Grants Other Funding Taxes Fees Barge Canal Boat Ramp 3,717, ,717, Hernando Beach Park 150, , Crosstown Trailhead 248, , ,000 Debt Service 113,350 50,650 57, ,050 $4,229,185 $50,650 $411,485 $3,717,000 $50,050 Other revenues consist of User Fees and other revenue sources. The Crosstown Trailhead project has $45,000 shortfall that requires either another revenue source or scope of project reduction. Projected Operational Impacts: The upkeep and maintenance of the Hernando Beach Park and Barge Canal boat ramp will be incorporated into the Grounds Maintenance budget, which should have a minimal effect since the staffing levels will remain unchanged. The potential expenditures include lighting, mowing, water, and dumpster service. WATER QUALITY Revenues: Water Quality projects are funded through Grants, Special Assessments and Ad Valorem Taxes. Matching funds are available from the SWFWMD through the Cooperative Funding Program. Project FY 14/15 Funding Grants Ad Valorem Taxes Watershed Management 100,000 50,000 50,000 Homosassa Southfork Water Quality Improvement 1,537,900 1,537, $1,637,900 $1,587,900 $50,000 Projected Operational Impacts: The above projects will not have any future operational impacts as they are for the quality of the waterways. Non-Financial Impacts: These projects create a wetland treatment area and sanitary sewer system to protect from pollutants entering into the Homosassa River. The Flood Insurance Rate Maps (FIRMS) will be revised and updated to digital format (DFIRMS). The project consists of five phases: Data Collection, Watershed Characterization, Watershed Plan, Implementation, and Maintenance. 322

334 Citrus County Fiscal Year 2014/2015 TRANSPORTATION FUNDS Revenues: Transportation projects are funded through Gas Taxes, Impact Fees and Grants. In 2006 the County implemented the 2 nd local option fuel tax for securing financing for various road widening projects. Project FY 14/15 Gas Impact Grants Other Funding Taxes Fees CR491 Road Widening 26,546, ,500 6,250,000 19,725,538 Yulee Drive Sidewalk Project LAP 150, , Turkey Oak Drive Resurfacing SCOP 388,700 97, , Elkam Boulevard Resurfacing SCOP 627, , , Fort Island Trail Resurfacing SCOP 800, , , Roosevelt Boulevard Resurfacing SCOP 299,721 74, , Gas Tax funding of Road Maintenance 1,947,000 1,947, Gas Tax funding of Transit Operation 185, , Debt Services 2,178,000 1,872, ,000 Maintenance Programs 1,550,000 1,550, $34,672,948 $6,083,669 $570,500 $7,987,241 $19,725,538 Transportation maintenance programs consist of road resurfacing, bridge repair, striping of existing county roads and intersection improvements. Other revenue consists of Build America Bonds (BAB) subsidy. Projected Operational Impacts: The widening and resurfacing projects will have a positive operational impact by reducing the routine maintenance cost associated with these roadways and improve citizen safety. SOLID WASTE MANAGEMENT Revenues: Solid Waste is an Enterprise Fund and is funded through Landfill Tipping Fees and Assessments. Project FY 14/15 Funding Landfill Tipping Fees Landfill Gas-to-Energy 250, ,000 Landfill Expansion 600, ,000 Long Term Care Escrow Deposit 50,000 50,000 Gas Collection System Expansion 150, ,000 Citizen Service Area Upgrades 1,250,000 1,250,000 $2,300,000 $2,300,000 The County levies a $20 yearly assessment on every residential property which allows the County to provide non-revenue generating services such as Bulky Item disposal, Household Hazardous Waste Programs, County-wide Solid Waste Code Enforcement and Litter Pick-up, Adopt-a-Highway and Snag-n-Bag Aquatic Litter Programs. Projected Operational Impacts: There will be no additional operational impact as the Gas-to-Energy flare is currently operational. With the selling of gas rights it should produce revenue for the landfill. 323

335 Citrus County Fiscal Year 2014/2015 WATER AND WASTEWATER Revenues: Utilities is an Enterprise Fund and is funded through Operating Fees, Water/Wastewater Connection Fees, Special Assessments and Grants. Project FY 14/15 Operating Water/WW Renewal and Other Funding Fees Connection Replacement SMW WWTP Expansion 1,300, ,300,000 Citrus Springs Meadowcrest Forcemain 3,000,000 3,000, Unincorporated Area N of Crystal River 250, ,000 O&M Hardware & Telemetry 529, , Fort Island Forcemain Improvement 1,900, , ,000,000 Essex Avenue Water Distribution Impv 200, , Halls River Road Bridge Force Main 325, , Automatic Meter Reading Project 500, , , CR491 Utility Relocation/Upgrade 2,718, ,718,000 Floral City WWTP/WW Collection Sys 200, , Fort Island Trail Sewer Expansion 800, ,000 Debt Service 3,198,900 3,198, Maintenance Projects 1,564, , , , ,000 $16,484,900 $8,452,900 $874,000 $990,000 $6,168,000 Other revenues consist of Special Assessments, Bond Proceeds and Grant funds. Maintenance Projects consist of Miscellaneous Renewal/Replacement, Emergency Generators, Asset Management, and Water/Wastewater General Infill Projects. Projected Operational Impacts: Future operational impacts will include water quality testing, line maintenance, electricity and chemicals. These projects will improve utility operations infrastructure throughout the County, resulting in potential operational impact savings. The Billing System Software will require annual maintenance and support. OTHER Revenues: These projects are funded through Ad Valorem Taxes and Impact Fees. Project FY 14/15 Funding Ad Valorem Taxes Impact Fees Library Service Debt Service 432, ,800 25, Public Buildings Debt Service 3,119,550 2,819, , ,000 $3,552,350 $3,227,350 $175,000 $150,000 Other Other revenues consist of Article V Facility funding. 324

336 Citrus County Fiscal Year 2014/2015 Demographics General Characteristics 2013 Percent Total Population 139,2700 Male 67, Female 71, Median Age (years) 55 Under 5 years 5, Under 20 years 18, years to 64 years old 66, years and over 49, By Race White 130, Black or African American 4, American Indian and Alaska Native Asian 2, Other Persons reporting 2 or more races 1, Education Characteristics Elementary Schools 11 Middle Schools 4 High Schools 3 Other 6 Technical 1 Community College 1 School Population 15,3600 Elementary 6, Middle School 3, High School 4, Other School District Personnel 2,306 Instructional 1,196 Non-Instructional 1,029 Administrative

337 Citrus County Fiscal Year 2014/2015 Housing Characteristics 2013 Percent Total number of housing units 77,2900 Median housing cost 107,500 Median rental cost Economic Data 747./mo. Owner occupied 49, Renter occupied 12, Vacant 15, Household types Total households 62,131 Family households 41, Married-couple families 32, Male householder 2, Female householder 5, Non-family households 20, Living alone 17, Other 2, Median household income 40,015 Employment Characteristics Population 16 years and over 120,620 In labor force 48, Employed 43, Unemployed 5, Armed Forces 0 0 Not in labor force 71, Mean travel time to work (minutes) 26.3 Major Private Employers Citrus Memorial Hospital 1,000 Duke Energy 800 Walmart (all three) 750 Seven Rivers Hospital 500 Unemployment Rate 7.9 Source: U.S. Census Bureau, 2013 American Community Survey Florida Department of Education Citrus County School Board Citrus County Economic Development Council/Career Source Walmart Florida Legislature Office of Economic and Demographic research 326

338 Citrus County Fiscal Year 2014/2015 Largest Employers and Tax Payers Principal Employers 2013 Employer Rank Employees Percent of Total County Employment Citrus County School Board % Citrus Memorial Hospital % Duke Energy % Wal Mart Stores % Seven Rivers Hospital % Citrus County Sheriff s Department % Black Diamond Ranch % Source: Citrus Count Economic Development Council/Career Source/ Principal Tax Payers 2013 Tax Payer Rank Non-School Taxable Value Paid/Levied Duke Energy 1 $1,603,692,356 $18,996,367/$62,426,340 Florida Gas Transmission 2 $103,578,248 $1,698,091/$1,790,340 Withlacoochee River Electric 3 $57,227,639 $930,973/$1,004,787 Sumter Electric 4 $37,459,353 $636,157/$680,219 Wal Mart Stores 5 $47,985,004 $826,707/$833,727 Century Link 6 $30,283,214 $546,728/$569,508 Bright House Networks 7 $31,871,657 $540,703/$563,232 TOTAL $1,912,097,471 $24,175,726/$67,868,153 Source: Citrus County Tax Collector and Property Appraiser 327

339 Citrus County Fiscal Year 2014/2015 BOCC Staffing Changes Dept Title Job Title Number of positions New positions Ad Valorem Supported Positions Animal Services Staff Veterianrian 1 County Administration Office Coordinator 1 Engineering Engineer I 1 Facilities Management Custodian 1 Geographic Info Systems GIS Analyst 1 Systems Management Systems Support Technician 1 Charges for Services Supported Positions Building Secretary 1 Building Development review/permit Specialist 1 Building Plans Examiner 1 Solid Waste Management Maintenance Worker 3 Utilities Florida Yards & Neighbor Coordinator 1 Utilities Receptionist 1 Utilities Utility Technician 1 Utilities Utility Technician III 1 Total New Positions 16 Deleted positions Ad Valorem Supported Positions Code Compliance Land Development Tech (1) County Attorney Assistant County Attorney (1) Fleet Management Heavy Equipment Mechanic (1) Management & Asst Management & Director (1) Charges for Services Supported Positions Solid Waste Management Accounts Receivable Clerk II (1) Visitor & Convention Bureau Executive Director (1) Total Deleted Positions (6) Net Position Changes (10) 328

340 Citrus County Fiscal Year 2014/2015 Staffing COUNTY ATTORNEY Full-Time Part-Time Legal Assistant Paralegal 1 Assistant County Attorney County Attorney 1 Senior Secretary Total Number of Positions COUNTY ADMINISTRATOR Full-Time Secretary Executive Secretary Agenda Coordinator 1 Office Coordinator Executive Assistant I 0 Executive Assistant II 1 Records Manager Administrative Assistant Executive Assistant to the Board 1 Public Information Officer 1 Operations & Projects Officer Assistant County Administrator 0 County Administrator 1 Total Number of Positions HUMAN RESOURCES Full-Time Clerk Typist 0 Receptionist 1 Administrative Coordinator Risk Management Assistant 1 Risk Manager 1 Human Resources Associate 1 Human Resources Associate II Human Resources Coordinator 1 Human Resources Director 1 329

341 Citrus County Fiscal Year 2014/2015 Staffing Program Assistant Total Number of Positions BOARD OF COUNTY COMMISSIONERS Full-Time Commissioner Total Number of Positions HOUSING SERVICES Full-Time Senior Secretary 1 Case Manager Grant Administrator 1 Housing Services Director 0 Operations Manager Total Number of Positions VISITOR & CONVENTION BUREAU Full-Time Senior Secretary 1 Visitor & Conv. Bureau Director 1 Marketing & Graphic Design 1 Visitor Services Representative 1 Tourism Executive Director Total Number of Positions MANAGEMENT & BUDGET Full-Time Part-Time Billing Review Coordinator Customer Service Specialist Senior Customer Service Specialist Accounting Clerk Technician 1 Analyst Purchasing Manager 1 Senior Analyst Fiscal Specialist Management and Director 1 330

342 Citrus County Fiscal Year 2014/2015 Staffing Asst Management & Director Total Number of Positions SYSTEMS MANAGEMENT Full-Time Records Manager Systems Engineer 1 Systems Support Technician Telecommunications Manager 1 Web Administrator 1 Senior Programmer 2 Information Systems Coordinator 1 Systems Support Specialist 1 Systems Administrator 1 Information Systems Director 1 Total Number of Positions GEOGRAPHIC INFO SYSTEMS Full-Time GIS/Cadd Technician GIS Specialist Geospatial Data Coordinator GIS Analyst GIS Director 1 Planner Senior Planner Planning Coordinator Total Number of Positions TEEN COURT Full-Time Part-Time Teen Court Coordinator 1 Court Alternative Supervisor Total Number of Positions 2 PROPERTY APPRAISER Full-Time Property Appraiser Staff

343 Citrus County Fiscal Year 2014/2015 Staffing Total Number of Positions TAX COLLECTOR Full-Time Tax Collector Staff Total Number of Positions CLERK TO THE BOARD Full-Time Clerk Of The Board Staff Total Number of Positions SUPERVISOR OF ELECTIONS Full-Time Deputy Supervisor Executive Assistant 1 Supervisor of Elections 1 Total Number of Positions COMMUNITY CENTERS Full-Time Part-Time Community Center Coordinator Site Manager/Outreach Worker Senior Center Aide Total Number of Positions FACILITIES MANAGEMENT Full-Time Administrative Coordinator 1 Accounting Clerk 1 Facilities Management Director 1 Custodian Mail Courier 1 Floor Technician Tradesworker Journeyman Tradesworker Facilities Management Unit Supervisor Custodian Unit Supervisor 1 332

344 Citrus County Fiscal Year 2014/2015 Staffing Part-Time Facilities Management Manager 1 Construction Manager 1 Custodian Total Number of Positions GROUNDS MAINTENANCE Full-Time Senior Secretary 1 Grounds Maintenance Manager 1 Grounds Maintenance Worker Grounds Maintenance Technician I Grounds Maintenance Technician II Grounds Maintenance Coordinator Grounds Maintenance Unit Supervisor Medium Equipment Operator 1 Total Number of Positions LAND DEVELOPMENT Full-Time Senior Secretary 1 Planner Senior Planner Land Development Coordinator Principal Planner 1 Planning Coordinator Senior Planning Coordinator Land Development Director 1 Development Review/Permitting Specialist Customer Service Supervisor 1 Engineer 1 Engineering Design Technician 1 Total Number of Positions VETERANS SERVICE Full-Time Secretary 1 Case Manager Assistant Veterans Service Officer

345 Citrus County Fiscal Year 2014/2015 Staffing Veterans Service Officer 1 Total Number of Positions SHERIFF - GENERAL OPERATING Full-Time Sheriff Staff Total Number of Positions SHERIFF - COURT SERVICES Full-Time Sheriff Staff Total Number of Positions SHERIFF - CITY OF INVERNESS Full-Time Part-Time Sheriff Staff Sheriff Staff Total Number of Positions SHERIFF - CITY OF CRYSTAL RIVER Full-Time Part-Time Sheriff Staff Sheriff Staff Total Number of Positions FIRE RESCUE Full-Time Fire Rescue Staff Total Number of Positions CODE COMPLIANCE Full-Time Senior Secretary 1 Legal Secretary 1 Land Dev Tech-Field License Compliance Officer Code Compliance Officer

346 Citrus County Fiscal Year 2014/2015 Staffing Part-Time Code Comp Officer/Case Supv Code Compliance Director 1 Code Compliance Officer Total Number of Positions BUILDING DIVISION Full-Time Part-Time Secretary Senior Secretary 1 License Compliance Officer Flood Management Specialist 1 Construction Inspector Trademaster Inspector Plans Examiner Fire Plans Examiner 1 Contractor Services/Inspection Specialist 1 Development Review/Permitting Specialist Sr. Non-Residential Review Coordinator 1 Building Inspection Supervisor 1 Residential Permitting Supervisor 1 Building Operations Manager 1 Assistant Building Official 1 Building Director/Building Official 1 Building Permit Technician Total Number of Positions PLANNING & DEVELOPMENT Full-Time Executive Secretary 1 Planning and Development Director 1 Total Number of Positions ROAD MAINTENANCE Full-Time Clerk Typist 1 Secretary 1 Program Systems Technician 1 335

347 Citrus County Fiscal Year 2014/2015 Staffing Administrative Coordinator 1 Accounting Clerk II 1 Maintenance Worker Maintenance Technician Public Works Crew Chief Light Equipment Operator Medium Equipment Operator Traffic Signal Technician Heavy Equipment Operator Traffic Control Technician Traffic Control Coord 1 Section Chief/Traffic Control 1 Road Maintenance Unit Supervisor Road Maintenance Operations Manager 1 Road Material Coordinator 1 Contract Manager 1 Road Maintenance Director 1 Journeyman Tradesworker - Road Maint 1 Tradesworker Total Number of Positions PUBLIC WORKS ADMINISTRATION Full-Time Executive Secretary 0 Administrative Coordinator Executive Assistant I Financial Specialist Assistant Public Works Director 1 Public Works Director 1 Total Number of Positions ENGINEERING Full-Time Clerk Typist Secretary 1 Administrative Coordinator 1 Survey Party Chief 1 Survey Coordinator Survey Section Manager 1 336

348 Citrus County Fiscal Year 2014/2015 Staffing Field Operations Supervisor 1 Engineer Engineering Inspector Engineering Technician II 0 Engineering Technician III 0 Engineering Technician IV 0 Survey Technician II Engineering Design Technician Engineering Project Manager Engineering Director 1 Land Agent 1 Assessment Agent Land Section Manager 1 Total Number of Positions FLEET MANAGEMENT Full-Time Senior Secretary 1 Program Systems Technician 1 Operations Supervisor 1 Automotive Parts Manager 1 Equipment Services Worker Tire Services Technician 1 Equipment Mechanic Heavy Equipment Mechanic Chief Mechanic 1 Fleet Management Director 1 Total Number of Positions ANIMAL SERVICES Full-Time Animal Services Technician Veterinary Technician Clerk Typist - Animal Svcs Accounting Clerk - Animal Svcs 1 Volunteer Outreach Coordinator 0 Senior Animal Services Tech 1 Adminstrative Asst - Animal Services Staff Veterinarian

349 Citrus County Fiscal Year 2014/2015 Staffing LANDFILL Full-Time Part-Time Animal Services Director 0 Operations Manager Total Number of Positions Senior Secretary 1 Accounts Receivable Clerk II Landfill Maintenance Supervisor 1 Customer Service Representative 1 Operations Crew Leader 1 Solid Waste Technician I Lead Solid Waste Technician Solid Waste Supervisor 1 Lead Heavy Equipment Operator-SWM 1 Contract Services Specialist 1 Solid Waste Management Director 1 Operations Manager Maintenance Worker Medium Equipment Operator-SWM Heavy Equip Operator - SWM Equipment Services Worker 1 Solid Waste Technician I Medium Equipment Operator-SWM Total Number of Positions LITTER PROGRAM Full-Time Part-Time Code Compliance Officer Litter Control Supervisor 2 Maintenance Worker Code Compliance Officer Total Number of Positions RECYCLING Full-Time Recycling Coordinator

350 Citrus County Fiscal Year 2014/2015 Staffing Part-Time Recycling Coordinator Total Number of Positions 1 HAZARDOUS WASTE Full-Time Household Hazardous Waste Technician 1 Hazardous Waste Coordinator 1 Hazardous Waste Specialist 1 Total Number of Positions COMMUNITY SERVICES ADMINISTRATION Full-Time Part-Time Secretary Executive Secretary 0 Executive Assistant I Administrative Assistant Community Services Director 1 Historical Resources Mgr 1 Total Number of Positions SUPPORT SERVICES ADMINISTRATION Full-Time Part-Time Receptionist 1 Accounting Clerk 0 Administrative Assistant Accounting Supervisor Senior Programs Assistant Grant Administrator 1 Operations Supervisor Support Services Director 0 Program Assistant Assistant Community Services Director Senior Programs Assistant 1 Total Number of Positions CENTRAL RIDGE COMMUNITY CENTER 339

351 Citrus County Fiscal Year 2014/2015 Staffing Full-Time Community Center Aide Total Number of Positions ARTICLE V - STATE ATTORNEY Full-Time State Attorney Technology Staff Total Number of Positions ARTICLE V - PUBLIC DEFENDER Full-Time Court Data Entry Operator 1 Total Number of Positions 1 ARTICLE V - CIRCUIT COURT Full-Time User Support Analyst 1 Distributed Systems Network Coord 1 Total Number of Positions ARTICLE V INNOVATIVE PROGRAM Full-Time Part-Time Drug Court Coordinator Mental Health Court Coord 1 Drug Court Coordinator Court Alternative Supervisor 1 Total Number of Positions DRUG COURT Full-Time Part-Time Program Systems Technician Drug Court Coordinator Court Alternatives Laboratory Technician 1 Drug Court Coordinator Court Alternative Supervisor 0 Total Number of Positions

352 Citrus County Fiscal Year 2014/2015 Staffing PARKS AND RECREATION Full-Time Part-Time Senior Secretary 1 Accounting Clerk 1 Recreation Program Specialist Lifeguard Aquatic Supervisor 1 Sports/Events Coordinator 1 Parks and Recreation Manager Parks & Recreation Director 0 Community Center Coordinator 1 Community Center Supervisor 1 Community Center Aide 1 Lifeguard 2 Community Center Aide Total Number of Positions PARKS SPECIAL PROGRAMS Part-Time Program Assistant 0 Total Number of Positions 0 LIBRARY SERVICES Full-Time Clerk Typist 1 Senior Secretary 1 Customer Service Specialist Accounting Clerk 1 Library Aide 1 Library Assistant Field Librarian Library Services Specialist Librarian I Librarian Manager Library Project Coordinator 1 Youth Services Librarian Instruction and Research Librarian

353 Citrus County Fiscal Year 2014/2015 Staffing Part-Time Acquisition Librarian 1 Literacy Services Librarian Library Systems Support Technician Library Communications Facilitator 1 Library Circulation Supervisor Library Services Director 1 Library Aide Library Assistant Historical Resources Mgr 1 Total Number of Positions EXTENSION SERVICES Full-Time Office Coordinator 1 Senior Programs Assistant 0 Extension Program Secretary 1 Courtesy Extension Agent - Horticulturist/Director 1 Courtesy Extension Agent 4-H 1 Courtesy Extension Agent FCS 1 Extension Services Director Total Number of Positions AQUATIC WEED CONTROL Full-Time Grant Administrator 1 Aquatic Plant Technician Lead Aquatic Plant Technician Senior Aquatic Plant Technician 1 Aquatic Services Inspector 1 Aquatic Plant Control Director 1 Total Number of Positions UTILITY FEE TRUST ACCOUNT Full-Time Administrative Secretary 1 Utilities Regulatory Director 1 Total Number of Positions

354 Citrus County Fiscal Year 2014/2015 Staffing CITRUS SPRINGS MSBU Full-Time Grounds Maintenance Technician I 1 Grounds Maintenance Technician II 1 Total Number of Positions CITRUS CO UTILITIES Full-Time Receptionist Secretary 1 Senior Secretary Executive Secretary 1 Billing Review Coordinator 1 Customer Service Specialist 1 Billing Specialist Administrative Coordinator 1 Billing Supervisor 0 Purchasing Technician Fiscal Specialist Engineering Inspector 1 Meter Specialist 0 Utilities Technician Utilities Maintenance Worker Utilities Operator I 1 Utilities Operator II Utility Field/Cadd Technician Utilities Construction Technician 1 Utilities Construction Specialist 1 Cross Connection Control Technician Utilities Construction Foreman 1 Utilities Instrumentation Technician Utility Construction Tech II 1 Utility Compliance Manager 1 Utility Review Coordinator Cross Connection Control Tech II Utility Field Operations Supv Utility Maintenance Tech 1 Utilities Technician II Utilities Technician III

355 Citrus County Fiscal Year 2014/2015 Staffing Treatment Plant Operations Mgr 1 Utilities Operator III 1 Utilities Senior Engineer 1 Utilities Maintenance Supervisor 1 Compliance Review/Lab Technician Operations Manager Utility Operations & Maint Director Journeyman Tradesworker Utility Accounts Analyst Water Conservation Specialist FL Yards & Neighbor Coord Water Resource Project Mgr Water Conservation Manager 1 Customer Service Manager Utility Planning & Engineering Director 1 Utility Billing & Customer Svc Director Water Resources Director 1 Meter Reader Total Number of Positions

356 CAPITAL IMPROVEMENT PROJECTS AVIATION CIP CCR CR MASTER PLANT MATCH 3, CR-RUNWAY/TAXIWAY EXTENSION 11, INV-AIRPORT BUSINESS PARK 36, INV-IMPROVE NAVIGATIONAL AIDS 1, INV-LIGHT & MARK HELIPAD 10,800 BOATING IMPROVEMENTS CCF BARGE CANAL RAMP 163, CCF EDEN PARKS BOAT RAMP IMPV 200,000 CAPITAL IMPROVEMENT PROG CENTRAL RIDGE POOL RENOVATION 116, EOC BACKUP COOLING SYS 137, INV HEALTH RE-ROOF 140, LGB CHILLER REPLACEMENT 276,000 CCU UTIL REN/REPLCMT 63, AUTOMATIC METER READING PROJ 250, CCF AUTOMATIC METER READING 250, CCF CANTERBURY LAKES FORCEMAIN 15, CCF CANTERBURY LAKES FORCEMAIN 125,000 CCU WATER CONN FEES 363, , AUTOMATIC METER READING PROJ 250, CCF AUTOMATIC METER READING 250, EMERGENCY GENERATORS 10, EMERGENCY GENERATORS 50, FIRE HYDRANTS 154, WATER GENERAL INFILL PROJECTS 25, WATER GENERAL INFILL PROJECTS 75,000 CCU WWTR CONN FEES 640, , CCF SWM WWTP EXPANSION 700, EMERGENCY GENERATORS 10, EMERGENCY GENERATORS 50, WASTEWATER GENERAL INFILL PROJ 25, WASTEWATER GENERAL INFILL PROJ 225,000 CITRUS CO UTILITIES 1,010, ASSET MANAGEMENT PROGRAM 50, ASSET MANAGEMENT PROGRAM 50, CCF ASSET MANAGEMENT 50,

357 CAPITAL IMPROVEMENT PROJECTS CCF ASSET MANAGEMENT 50, CCF FOXWOOD 350, CCF UTILITY RELOCATION 200, CITRUS SPRG TO MDWCRST FORCE 3,000, ESSEX AVE WATER DISTRIBUTION 200, FLORAL CITY WWTP/WW COLLECTION 65, FLORAL CITY WWTP/WW COLLECTION 135, FORT ISLAND FORCE MAIN MATCH 900, HALLS RIVER BRDG FORCE MAIN 75, HALLS RIVER BRIDGE FORCE MAIN 250, O&M HARDWARE & SYSTEMS 79, O&M HARDWARE & SYSTEMS 450,000 CITRUS SPRINGS MSBU BLVD BEAUTIFICATION 40, CCF ROAD RESURFACING 632, DIRECTIONAL SIGNS 10, FIRE HYDRANT 90, ROAD RESURFACING 200, STORM DRAIN IMPROVEMENTS 40, STREET LIGHTS 10,000 COUNTY SYSTEM SMW WWTP EXPANSION MATCH 950, UTILITY RELOCATE/UPG CR491 2,718,000 FACILITIES MANAGEMENT 5,904, CCF JAIL COURTROOM HVAC 25, CCF LECANTO HEALTH DEPT HVAC 22,000 LONG TERM CARE 1,022,200 3,668, CCF GROUNDWATER MONITORING 40, CCF REMEDIAL GAS VENTING 150, CCF SOIL VAPOR EXTRACT SYSTEM 150,000 PARK IMPACT FEES/DIST 1 47, , CROSSTOWN TRAILHEAD 203,000 PARK IMPACT FEES/DIST 4 203, HERNANDO BEACH PARK PROJECT 2, HERNANDO BEACH PARK PROJECT 148,335 PARKS SPECIAL PROGRAMS 150,

358 CAPITAL IMPROVEMENT PROJECTS DRAGON BOAT SLIDE 200 RESIDENTIAL/MAJOR ROAD BRIDGE REPAIR PROGRAM 100, CCF CR , CCF CR491 6,989, CCF OTTAWA TO QUARTZ 168, INTERSECTION IMPROVEMENTS 100, ROAD RESURFACING 1,000, SCOP RESURFACING MATCH 80, SCOP-ROAD RESURFACING 529, STRIPING 350,000 ROAD IMPACT FEES/DIST A CC CR4968, CR ,000 ROAD IMPACT FEES/DIST B CCF CR , CR ,500 ROAD IMPACT FEES/DIST C 200 9,417, CCF CR , CR 4942,000 ROAD IMPACT FEES/DIST D 388, , CCF CR , CR 4968,000 SOLID WASTE CIP 387, , CCF HEAVY EQUIP GPS SYSTEM 250, CCF LANDFILL EXPANSION 100, CCF LANDFILL GAS TO ENERGY 50, CCF LANDFILL GAS TO ENERGY 250, CCF LEACHATE FORCE MAIN CONST 1,500, CITIZEN SERVICE AREA REPAIRS 350, CITIZEN SERVICE AREA REPAIRS 900, GAS COLLECTION SYS EXPANSION 150, GAS-TO-ENERGY 250, LANDFILL EXPANSION 600,000 WATER/WWATER MATCH 4,400, CCF HOMOSASSA SOURTHFORK 250,

359 CAPITAL IMPROVEMENT PROJECTS COOP WATERSHED MGMT-PHASE 3 100, ,000 WRWSA RENEWAL AND REPLACE CCF CAB1 & CAB2 UPGRADES 790, ,000 31,587,

360 MACHINERY & EQUIPMENT Quan ty Total Cost CAPITAL IMPROVEMENT PROG EOC BACKUP COOLING SYS 37,500 LGB CHILLER REPLACEMENT 1 276, ,500 CCU UTIL REN/REPLCMT AUTOMATIC METER READING PROJ 1 250,000 CCF AUTOMATIC METER READING 1 250, ,000 CCU WATER CONN FEES AUTOMATIC METER READING PROJ 1 250,000 CCF AUTOMATIC METER READING 1 250,000 EMERGENCY GENERATORS 1 50, ,000 CCU WWTR CONN FEES EMERGENCY GENERATORS 1 50,000 50,000 CENTRAL RIDGE COMM CENTER POOL MACHINERY AND EQUIPMENT 1 6,000 6,000 CIRCUIT COURT MFP PRINTER 1 4,500 VMWARE FRONT END SERVERS 1 30,000 34,500 CITRUS CO UTILITIES 1/2 TON EXTENDED PICK UP 4 X ,860 1/2 TON EXTENDED PICK UP 4 X , D JOHN DEERE MINI EXCAVATOR 1 42,900 ASSET MANAGEMENT PROGRAM 1 50,000 CCF ASSET MANAGEMENT 1 50,000 F350 FORD 1 29,340 METER READING AUTO GUNS 1 2, ,207 CITRUS SPRINGS MSBU EQUIPMENT REPLACEMENT 1 3,000 3,000 ELECTIONS E-POLL BOOKS 1, ,000 ELECTION EQUIPMENT 1 5, ,000 ENGINEERING DIGITAL LEVEL 1 3,

361 MACHINERY & EQUIPMENT Quan ty Total Cost 3,623 FACILITIES MANAGEMENT ENCLOSED UTILITY TRAILER 1 4,500 PLUMBING AUGER,840 PORTABLE GENERATOR,300 PORTABLE STEAM CLEANER,500 REFRIDGERATOR - LGB,200 10,340 FLEET MANAGEMENT STEAM CLEANER (3) 1 9,000 9,000 FLEET VEHICLE TRUST FUND COMPRESSOR 0,000 ROTARY LIFTS 1 42,000 52,000 GUARDIAN AD LITEM DESKTOP COMPUTER HAZARDOUS WASTE REPL FLUORESCENT BULB CRUSHER 1 5,000 5,000 LANDFILL 20 YD TUB STYLE ROLL OFF 2 11,800 HAND HELD RADIO 1 2,670 RACK MOUNT BATTERY,400 RADIO PROGRAMMING 1 35 RAPID, DESKTOP RADIO CHARGER 40 16,045 LIBRARIES COPY MACHINES 3,750 13,750 LITTER PROGRAM DESKTOP RADIO CHARGER 40 HAND HELD RADIO 1 2,670 RADIO PROGRAMMING ,845 LONG TERM CARE LEVEL TRANSDUCER W/250 FT CORD 4 2,500 2,500 PUBLIC DEFENDER LAPTOPS 2 2,

362 MACHINERY & EQUIPMENT Quan ty Total Cost 2,320 ROAD MAINTENANCE ASPHALT COMPACTOR 2 3,600 RADIO PURCHASE/INSTALL 3 10,500 14,100 SOLID WASTE CIP CCF HEAVY EQUIP GPS SYSTEM 1 250,000 CCF LANDFILL GAS TO ENERGY 1 250, ,000 SOLID WASTE MGMT FLEET 4X4 W/TOPPER # ,064 ATV 4X4 # ,269 HYDROSEEDER # ,000 LOADER # ,898 LOADER # ,898 SLOPE MOWER # , ,354 STATE ATTORNEY LAPTOPS W/DOCKING STATION 9 17,100 17,100 SUPERVISOR OF ELECTIONS ADDITIONAL COMPUTER HARDWARE 1 7,000 APPASSURE APPLIANCE 1,000 DELL SQL SERVER VRS 0,000 28,000 SYSTEMS MANAGEMENT DEPT COMPUTER,380 WAN COMPUTER - PHASE I 1 90,350 91,730 UTILITIES FLEET 1 TON UTILITY # ,875 MOWER # ,300 MOWER # ,000 TRACTOR # ,290 63,465 VISITOR & CONV BUREAU WELCOME CENTER RELOCATION 1 85,000 85,000 3,355,

363 Citrus County Fiscal Year 2014/2015 Glossary -A- Accrual Basis of Accounting- Under the accrual basis, revenues is recognized when they are earned and become measurable. Revenue, is earned when the government has provided the service. Expenses, are recognized when they are incurred, if measurable. For an expense to be incurred the item purchased must be received and used or the service purchased must be performed. For an expense to be measurable, the amount must be determined. This determination is typically made when the invoice is received. Ad Valorem Tax- A tax levied on the assessed value or real property (also known as Property taxes ). These taxes are the primary source of revenue for the County. Adjusted Final Millage- under Florida law, the actual tax rate levied by a local government when tax bills are issued. The rate is adjusted for corrected errors in property assessments for tax purposes and for changes in assessments made by property appraisal adjustment boards in each county. Usually, such changes are very slight and the adjusted millage sometimes does not change from the levy set by the taxing authority. Adjusted Taxable Value- the value of the portion of a jurisdiction s taxable property for a new year, which represents only the increased value of property on the tax roll from the previous year, and excludes the assessed value of new construction. Appropriation- A legal authorization, granted by a governing body (Board of County Commissioners) to incur obligations and make expenditures for specific purposes. Asset- Resources owned or held by Citrus County, which has a monetary value. Assessed Value- A valuation set upon real estate or personal property by the County s Property Appraiser as a basis for levying taxes. The assessed value less any exemptions allowed by law is the taxable value. -B- Balanced - a term used to describe a budget in which total resources equal total requirements. Board of County Commissioners- The legislative governing body of Citrus County composed of five persons elected Countywide. Also, referred to as the County Commission. Bond- A certificate of debt containing a promise to pay a sum of money on a specified date at a specified interest rate as authorized by ordinance and detailed in the bond document. Bonds are typically used to finance capital projects. Bond Refinancing- The issuance of bonds to obtain better interest rates and/or bond conditions by paying off older bonds. Adopted - the financial plan of revenues and expenditures for a fiscal year as approved, by the Board of County Commissioners. - A comprehensive plan of financial activity for a specified period of time indicating all planned revenues and expenses for the budget period. Aggregate Millage Rate- A rate obtained by dividing the sum of all revenue generated by, ad valorem taxes levied by the governing body, (Board of County Commissioners) by the taxable value of all assessed property in the County. This represents a weighted average tax rate expressed in mills. State law limits the aggregate rate for a county or municipality to $10 per $1,000 of assessed taxable value. Amortization- The paying off of a debt in regular installments of principal and interest over a period of time. Adjustment- A revision to the adopted budget occurring during the affected fiscal year as approved by the Board of County Commissioners by an amendment or transfer. Amendment- An increase in the budget from a source not anticipated in the budget and received for a specific purpose, including but not limited to grants, donations, and reimbursement for damages. Any change, which decreases the budget, requires a budget amendment. 352

364 Citrus County Fiscal Year 2014/2015 Calendar- The schedule of key dates involved in the process of adopting and executing an adopted budget. Document- The instrument used to present the comprehensive financial plan approved by the governing body upon the completion of the two public hearings required by Florida Statute. Includes planned revenues and expenditures as well as narrative descriptions of programs. Hearing- The public hearing conducted by the Board of County Commissioners to consider and adopt the annual budget. Message- General Discussion of the budget presented by the County Administrator in writing as part of or a supplement to the budget document. The budget message explains principal budget issues and provides policy recommendations to the Board of County Commissioners. Transfer- A transfer of appropriations or revenues between two or more accounts within the same fund. The budgeted fund total is not changed. -C- Capital Equipment- Fixed Assets with a value in excess of $750 and an expected life of more than one year such as automobiles, computers, and furniture. Capital Improvement Program (CIP) - A five-year plan for capital expenditures to be incurred each year over five years to meet anticipated capital needs arising from the County s long-term requirements. Capital Improvement Project- A non-recurring expenditure of $50,000 or more for the construction, installation, or acquisition of capital facilities, or the acquisition of interests in land including the time frame for completion, the location, description, the estimated total expenditure, and the proposed method of financing. Capital Outlay- Expenditures, which result in the acquisition of, or addition to, fixed assets such as buildings, land, and roads. Capital Project Fund- uses a fund established to account for financial resources for the acquisition or construction of major capital facilities (other than those financed by Proprietary or Trust Funds). Cash Carry Forward- Resources of a fund less expenditures carried over to the following fiscal year and available for appropriation. Comprehensive Plan- Required under Chapter 163 of the Florida Statutes, the Plan should prescribe principles, guidelines and standards for the orderly and balanced future economic, social, physical, environmental and fiscal development of the County. Contingency- Funds, which are set aside to cover emergencies, or unforeseen events that occur during the fiscal year, such as new federal mandates, shortfalls in revenue and unanticipated expenditures. County Administrator- the Chief Executive Officer of the County appointed by the Board of County Commissioners. -D- Debt Service- Payment of interest and principal on an obligation resulting from the issuance of bonds or other forms of debt. Debt Service Fund- A fund used to account for the accumulation of resources for, and payment of, general long-term debt principal and interest. Deficit- The excess of budgeted expenditures over estimated revenues and receipts. Department- Citrus County s organizational structure groups programs or divisions into departments by functional similarities. Departments report to the County Administrator. Dependent Special District- A special district, whose governing body or whose budget is established by the governing body of the County to which it is dependent, i.e., Municipal Service Benefit Unit (MSBU), Municipal Service Taxing Unit (MSTU). 353

365 Citrus County Fiscal Year 2014/2015 Dependent Taxing Districts- Taxing Districts that appear separately on the tax bill and are under County control, i.e., Library and Fire Services. Depreciation- Expiration in the service life of fixed assets attributable to wear and tear, deterioration, action of the physical elements, inadequacy, and obsolescence. Depreciation is a requirement in proprietary type funds (such as enterprise and internal service funds). Division- Divisions are the units of government, which provide services directly to the public and other agencies. Organized by divisions within Departments by functional similarity. -E- Encumbrance-The commitment and setting aside, but not yet expended, of appropriated funds to purchase an item or service. Enterprise Fund- A fund established to account for operations that are financed and operated in a manner similar to private business. The intent is that the full cost of providing the goods or services be financed primarily through charges and fees, thus removing the expense from the tax rate i.e., Water and Wastewater charges. Exemption- a reduction to the assessed value of property, the most common exception is the $25,000 homestead allowed if the owner uses the property as the principal residence. Other exemptions apply to agricultural land and property owned by widows, the blind, the permanently and totally disabled people who meet certain income criteria, disabled veterans, and nonprofit owned property. Expenditure- Decreases in fund financial resources through actual payments or transfers for the procurement of assets, or the cost of goods and/or services received. -F- Final Millage- The tax rate adopted in the final public budget hearing of a taxing authority. Fiscal Year- A twelve-month financial period used by the County, which begins October 1 and ends September 30 of the following year. Fixed Assets- Assets of a long-term character which are intended to continue to be held or used, such as land, buildings, improvements other than buildings, i.e., recreation facilities, parking lots, etc.; machinery and equipment with a life expectancy of one year or more. Franchise Fee- A fee levied on a public service corporation in return for granting a privilege or permitting the use of public property. These fees are usually passed on to the corporation s customers as a cost of doing business. Services subject to franchise fees include but are not limited to electricity, telephone, and natural gas. Function- A major class or grouping of tasks directed toward a common goal, such as general government, public safety, physical environment, etc. For the purposes utilized in budgetary analysis, the State of Florida has established these categories of functions and financial reports must be grouped according to those established functions. Fund- An accounting entity with a self-balancing set of accounts, which are segregated for the purpose of carrying on specific activities or attaining certain objectives, in accordance with special regulations, restrictions, or limitations. Fund Balance-The excess of fund assets over liabilities available within a fund at the close of a fiscal period, which can be carried over as non-recurring revenue for the upcoming fiscal period. -G- General Fund-The governmental accounting fund supported by ad valorem (property) taxes, licenses and permits, service charges, and other general revenues to provide countywide operating services. 354

366 Citrus County Fiscal Year 2014/2015 Generally Accepted Accounting Principles (GAAP) - Uniform minimum standards of and guidelines for financial accounting and reporting. They govern the form and content of the basic financial statements of an entity. GAAP encompass the conventions, rules and procedures necessary to define accepted accounting practices at a particular time. General Revenue- The revenues of a government other than those derived from and retained in a Proprietary, Special Revenue, or Trust and Agency Fund. Indirect Costs- Costs associated with, but not directly attributable to the providing of a product or service. These are usually costs incurred by other departments in the support of operating departments. Infrastructure- Long lived capital assets that normally are stationary in nature and normally can be preserved for a greater number of years than most capital assets. Infrastructure assets include roads, bridges, drainage systems and water and sewer systems. Governmental Funds- Funds in which most governmental activities are recorded. Fund types included in this category are general, special revenue, capital projects, and debt service funds. Grant- A contribution of assets (usually cash) by one governmental unit or other organization to another. Typically, these contributions are made to local governments from the state and federal governments. Grants are usually made for specified purposes. Interfund Transfers- ed amounts transferred from one governmental accounting fund to another for work or services provided. These represent duplicate expenditures. Therefore, these amounts are deducted from the total County operating budget to calculate the net budget. Internal Service Fund- A governmental accounting fund used to account for the financing of goods or services provided by one County department/division to another on a cost reimbursement basis. Gross - The total of all items shown on the revenue and expenditure side of the budget, including transfers, internal services, cash balances, non-expendable trust funds, and amounts carried forward from prior years. -I- -L- Liability- Debt or other legal obligations arising out of transactions in the past, which must be liquidated, renewed or refunded at some future date. The term does not include encumbrances. Impact Fee- A charge to a developer and/or owner/builder to offset the cost of providing capital facilities to meet growth demands. The County assesses impact fees for county owned capital facilities for parks, fire rescue, library, law enforcement, public buildings, school and roads. Incorporated Area- That portion of the County, which is within the boundaries of a municipality. Independent Taxing Districts- Taxing districts that appear separately on the tax bill and are not under County control. Indirect Cost Allocation Plan- A document, which includes a formula for charging costs to other funds, e.g. enterprise funds, for their share of central administration costs. Line item- A specific item or group of similar items defined by detail in a unique account in the financial records. Revenue and expenditure justifications are reviewed, anticipated and appropriated at this level. Long-Term Debt- Debt with a maturity of more than one year after the date of issuance. -M- Major Fund- governmental fund or enterprise fund reported as a separate column in the basic fund financial statements and subject to a separate opinion in the independent auditor s report. 355

367 Citrus County Fiscal Year 2014/2015 Millage Rate- The amount of tax levied for each $1,000 of taxable valuation: one (1) mill equals $1.00 of tax for each $1,000 of taxable value. Non-Operating Expenditures- The costs of government services, which are not directly attributable to a specific County program or operation. Examples include debt service obligations. Modified Accrual Basis of Accounting- Under the modified accrual basis, revenue is recognized when they are both measurable and available. Revenues are considered measurable if the amount of the transaction can be reasonably determined. Expenditures are normally recognized when the related liability is incurred. All governmental funds and Expendable Trust Funds are accounted for using the modified accrual basis of accounting. Non-Operating Revenues- The incomes received by the government, which are not directly attributable to providing a service. An example is interest on investments. Non-Tax Revenues- The revenue derived from non-tax sources, including licenses and permits, intergovernmental revenue, charges for service, fines and forfeitures, and various other miscellaneous revenues. Municipal Services Benefit Unit (MSBU) - A special district created to provide for projects and/or services to a specifically defined area of the County and financed by a special assessment to only those citizens receiving the benefits of those projects or services. Municipal Services Taxing Unit (MSTU)- A taxing district covering a segment of the unincorporated area of the County, with individual assessed values and millage rates, which provides municipal-type services such as fire rescue, or road and street improvements to residents of the area. -N- Net - Represents the net new appropriations for expenditure in the coming year. To obtain this figure, cash balances, non-expendable trust funds, internal services and internal transfers (which otherwise would be double counted), and prior year project budgets (usually for capital projects) carried forward are subtracted from the gross budget amount. -O- Object Code- An account to which an expense or expenditure is recorded in order to accumulate and categorize the various types of payments that are made by governments. These are normally grouped into Personnel Services, Operating Expenses/ Expenditures, Capital Outlay and other categories for budgetary analysis and financial reporting purposes. Certain object codes are mandated by the State of Florida Uniform Accounting System. Operating Expenditures- Expenditures directly related to service activities, which are not for personnel costs or capital outlay costs. -P- Performance Measures- Indicators that objectively measure the degree of success a program has had in achieving its stated objectives goals and activities. New Construction- The value of improved property added to the tax roll within a jurisdiction during the tax year. Non-Ad Valorem Assessments- Charges that are not based on property value but are levied for specific services on each parcel of property. Examples include charges for solid waste disposal, lighting, drainage and water. Personnel Services- Items of expenditures in the operating budget for salaries and wages paid for services performed by County employees, as well as the incidental fringe benefit costs. Property Appraiser- The elected county official responsible for setting property valuations for tax purposes and for preparing the annual tax roll. Non-Major Fund- Reported data from all non-major funds is in a Property (Ad Valorem) Taxes- revenue, which is collected on the single column in the basic fund financial statements. basis of a tax rate, applied to the taxable valuation of real property. 356

368 Citrus County Fiscal Year 2014/2015 Proposed - The budget submitted by the County Administrator to the Board of County Commissioners after the certification of the ad valorem tax roll by the Property Appraiser. Proposed Millage- The tax rate certified to a property appraiser by each taxing authority within a county. The proposed millage is to be sent to the County Property Appraiser within thirty-five days after a county s tax roll is certified and listed on notices sent to property owners. No taxing authority may approve a tax rate that is larger than the one it originally proposed. Proprietary Fund- A set of segregated revenue and expenditure accounts, set up for the purpose of showing net income, financial position, and changes in financial position. Enterprise funds and internal service funds are proprietary funds. -R- Real Property- Land, the buildings, and other structures attached to it that are taxable under state law. Reserve- An account used to indicate that a portion of a fund s balance is legally restricted for a specific purpose and is, therefore, not available for general appropriation. Retained Earnings- An equity account reflecting the accumulated earnings of an enterprise fund, internal service or similar trust fund. Revenue- Funds that the government receives as income. It includes such items as tax payments, fees for services, receipts from other governments, fines, forfeitures, grants, shared revenues and interest income. Revenue Bonds- Bonds usually sold to finance the construction of a capital project. Reliable revenue other than ad valorem taxes is pledged as the source for funding to pay bond principal and interest. Revenue Estimate- A formal estimate of how much revenue will be earned from a specific revenue source for some future period, such as the next fiscal year. Rolled-back Rate- The millage rate, which, exclusive of new construction, will provide the same property (ad valorem) tax revenue for each taxing entity as was levied during the prior year. The rolled-back rate accounts for changes in the market value of property and represents no tax increase. The only source of additional tax revenue under the rolled-back rate is taxes levied upon new construction. -S- Save Our Homes- An amendment to the Florida Constitution adopted in 1992 to limit the annual increases to 3% or the percentage change in the Consumer Price Index, whichever is lower, on the assessed value of property receiving a homestead exemption. Special Assessment- A compulsory levy imposed on certain properties to defray part, or all, of the cost of a specific improvement or service deemed to primarily benefit those properties. Special Revenue Fund- A governmental accounting fund used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes. Statute- A written law enacted by a duly organized and constituted legislative body. Statutory Reserve- FS (2) (b) requires revenues to be budgeted at 95% of reasonably anticipated receipts. -T- Tax Base- The total property valuation on which each taxing authority levies its tax rates. Tax Collector- The county officer charged with the collection of ad valorem taxes levied by the county, the school board, any special taxing districts within the county, and all municipalities within the county. Tax Rate- Amount of tax stated in terms of a unit of the tax base. For example, 5 mills yield $5 per $1,000 of taxable value. 357

369 Citrus County Fiscal Year 2014/2015 Tax Rate Limit- The maximum legal property tax rate at which a taxing authority may levy a tax. The limit may apply to taxes raised for a particular purpose or for all purposes. Tax Roll- The certification of assessed/taxable values prepared by the Property Appraiser and presented to the taxing authority by July 1 (or later if an extension is granted by the State of Florida) each year. Tax Year- The calendar year in which ad valorem property taxes are levied to finance the ensuing fiscal year budget. For example, the tax roll for the 2013 calendar year would be used to compute the ad valorem taxes levied for the FY budget. Taxable Value- The value used for computing the ad valorem taxes levied against property. The taxable value is the assessed value less any exemptions allowed by law. This value multiplied by the millage rate equals the property tax amount. Taxes- Compulsory charges levied by a government for the purpose of financing services performed for the common benefit. It does not include user fees or special assessments. -U- Unencumbered Balance- The amount of an appropriation that is neither expended nor encumbered. It is essentially the amount of funds still available for future needs. Uniform Accounting System- The chart of accounts prescribed by the Office of the State Comptroller designed to standardize financial information to facilitate comparison and evaluation of reports. Unincorporated Area- It is the portion of the County, which is not within the boundaries of any municipality. User Fees- Is the payment of a fee for direct receipt of a public service by those individuals benefiting from the service. -V- Voted Millage- Property tax levies authorized by voters within a taxing authority. Bond issues that are backed by property taxes are a common form of voted millage in the State of Florida. Such issues are called general obligation bonds. Tentative - The budget that, after amendments to the proposed budget are approved by the Board of County Commissioners is approved at the first public budget hearing as required by Statute. Tentative Millage- The tax rate adopted in the first public budget hearing of a taxing agency. Under state law, the agency may reduce, but not increase, the tentative millage during the final budget hearing. TRIM Notice- the Florida Truth in Millage Law of 1980 requires a notice be sent annually to property taxpayers explaining any changes in the millage rate of each taxing authority from the prior year. The notice also includes the time and place of public hearings on proposed millage rates and is designed to keep the public informed about the taxing intentions of the various taxing authorities. Trust and Agency Fund- A fund used to account for assets held by the County in a trustee capacity or as an agent for individuals, private organizations, other governments, and/or other funds. 358

370 Citrus County Fiscal Year 2014/2015 Directory of Acronyms -A- -D- ADA- Americans with Disabilities Act AHCA- Agency for Health Care Administration -B- BAB- Build America Bonds BMP- Bitmap Digital Images BOCC- Board of County Commissioners -C- CADD- Computer Aided Design and Drafting CASA- Citrus Abuse Shelter Association CCA- Corrections Corporation of America CCC- Citrus County Code CCE- Community Care for the Elderly CCF- Cash Carry Forward CCHD- Citrus County Health Department CCSO- Citrus County Sheriff s Office CCT Citrus County Transit CDBG- Community Development Block Grant CESQG- Conditionally Exempt Small Quantity Generators CIE- Capital Improvement Element CIP- Capital Improvement Program CRA- Community Redevelopment Agency DBA- Doing Business As DCF- Department of Children and Families DEP- Department of Environmental Protection DJJ- Department of Juvenile Justice DOR- Department of Revenue DPR- Daily Periodic Rate DRA- Drainage Retention Area DROW- Drainage Right-of-way -E- EDR Office of Economic and Demographic Research EGIS- Enterprise Geographic Information System EHEAP Emergency Home Energy Assistance Program EMS- Emergency Medical Services EOC- Emergency Operations Center EPA- Environmental Protection Agency -F- FAA- Federal Aviation Administration FACE- Florida Association of Code Enforcement FBO- Fixed Base Operator FDEP- Florida Department of Environmental Protection FDOT- Florida Department of Transportation 359

371 Citrus County Fiscal Year 2014/2015 FGUA- Florida Governmental Utility Authority FICA- Federal Insurance Contributions Act FOCCAS- Friends of Citrus County Animal Services FRS Florida Retirement System FYN- Florida Yards and Neighborhoods -G- GAAP- Generally Accepted Accounting Principles GASB- Government Accounting Standards Board GFOA- Government Finance Officers Association GIS- Geographic Information System -H- HCE- Home Care for the Elderly HCRA- Health Care Responsibility Act HIS- Hansen Information System HOPE- Homecare Options Provided for Everyone HUD- Housing and Urban Development -I- IFAS- Institute of Food and Agricultural Sciences (University of Florida) ISO- International Standards Organization IT- Information Technology -J- JPA- Joint Participation Agreement -L- LCIR- Legislative Committee on Intergovernmental Relations LDC Land Development Code -M- MPO- Metropolitan Planning Organization MSBU- Municipal Service Benefit Unit MSTU- Municipal Service Taxing Unit MWP- Medicaid Waiver Program -N- NBYS- New Beginnings Youth Shelter NFPA- National Fire Protection Association NPDES- National Pollutant Discharge Elimination System -O- OMB- Office of Management and OSM- Office of System Management -P- PDC- Planning Development Council PDRB- Planning and Development Review Board PDO- Planned Development Overlay 360

372 Citrus County Fiscal Year 2014/2015 -R- RSVP- Retired and Senior Volunteer Program -S- SHIP- State Housing Initiatives Partnership SLD- Street Lighting District SWFWMD- Southwest Florida Water Management District SWM- Solid Waste Management -T- TRIM- Truth in Millage -U- USDA- United State Department of Agriculture -V- VA- Veterans Affairs -W- WMD/Bio Terrorism Weapons of Mass Destruction/Biological Terrorism WRPC-Withlacoochee Regional Planning Council WRWSA- Withlacoochee Regional Water Supply Authority 361

373 Citrus County Fiscal Year 2014/