FY19 Adopted Budget Overview

Transcription

1 FY19 Budget Overview FY19 Financial Plan Overview The Sarasota County total FY2019 Financial Plan is $1,242,441,007 for all funds. When excluding transfers and reserves equaling $212,401,925, the FY19 Financial Plan is $1,030,039,082. This plan was formulated by the Office of Financial Management, as directed by the County Administrator, and has been reviewed by the Board of County Commissioners during a series of budget workshops. The plan was presented to the public for input and subsequently adopted by the Commissioners by resolution at the second of two public hearings held on September 27, Millions $ 1,250 1,000 1,149 1,092 Total Budgets FY15 - FY19 1, , , FY15 FY16 FY17 FY18 FY19 Operating Capital (Includes Capital and Debt Service) 1

2 FY19 Budget Overview TOTAL ADOPTED BUDGETARY COST SUMMARY Constitutional Officers and Other FY2018 FY2019 Difference Percent Change Boards/Agencies (FY18 to FY19) (FY18 to FY19) Sheriff's Office 113,711, ,105,050 3,393, % Tourist Development 23,263,723 30,027,739 6,764, % Clerk of Circuit Court 9,705,894 9,895, , % Tax Collector 8,761,183 8,914, , % Property Appraiser 6,899,828 7,320, , % Court Administration 5,139,933 5,706, , % Supervisor of Elections 4,522,778 5,212, , % Medical Examiner 3,251,522 3,308,153 56, % State Attorney 1,076,979 1,175,923 98, % Public Defender 915,992 1,152, , % Board of County Commissioners 826, ,262 19, % Guardian Ad Litem 193, ,650 13, % Charter Review Board 3,300 3,000 (300) 9.1% Sub Total 178,272, ,875,515 12,602, % Departments (BCC controlled) FY2018 FY2019 Difference (FY18 to FY19) Percent Change (FY18 to FY19) Public Utilities 171,545, ,380,149 10,834, % Emergency Services 99,507, ,806,297 2,299, % Human Resources 69,438,916 70,882,390 1,443, % Office of Financial Management* 55,749,066 65,185,992 9,436, % Public Works 41,325,409 48,508,941 7,183, % General Services 43,384,343 48,149,392 4,765, % Planning & Development Services 38,999,639 41,836,207 2,836, % Sarasota County Area Transit (SCAT) 29,893,236 30,100, , % Parks, Recreation and Natural Resources 29,942,995 29,493,422 (449,573) 1.5% Health & Human Services 24,478,831 24,094,524 (384,307) 1.6% Enterprise Information Technology 24,310,594 22,961,145 (1,349,449) 5.6% Libraries & Historical Resources 14,704,398 14,652,661 (51,737) 0.4% Capital Projects 9,116,188 7,621,340 (1,494,848) 16.4% Office of County Administrator 4,682,515 4,002,269 (680,246) 14.5% County Attorney 3,851,038 3,839,942 (11,096) 0.3% Communications 2,871,710 2,888,705 16, % UF / IFAS Extension 1,921,585 1,759,967 (161,618) 8.4% Sub Total 665,723, ,163,944 34,440, % Total Operating Budget 843,996, ,039,459 47,043, % Total Capital Projects 211,562, ,586,115 60,023, % Total Debt Services 75,865,534 79,815,433 3,949, % Total County Budget 1,131,424,334 1,242,441, ,016, % *Includes non departmental budget (i.e. reserves, transfers to debt and CIP, Property Appraiser Fees, and Tax Collector Fees) 2

3 FY19 Budget Overview General Fund The General Fund contains the operating expenditures for services that are County-wide in nature. The General Fund accounts for 24.4% of the FY2019 Financial Plan, supporting the vast majority of county government services as well as the budgets of the Constitutional Officers and Other Boards/Agencies. The projected revenues by category for the General Fund are as follows: Property Taxes (52.8%) $ 160,333,658 Intergovernmental (14.5%) 43,890,801 Charges for Services (14.0%) 42,563,434 Cash Carryforward (7.2%) 21,864,969 Permits, Fees and Special Assessments (5.9%) 17,883,186 Other Tax Revenue (3.1%) 9,409,792 Transfers (1.6%) 4,872,535 Interest (0.4%) 1,200,000 Miscellaneous 1,085,690 Judgments, Fines and Forfeits (0.5%) 280,480 TOTAL: $ 303,384,545 3

4 FY19 Budget Overview The services budgeted in the General Fund include Parks, Recreation and Natural Resources, Libraries and Historical Resources, Planning and Development Services, Emergency Services, Health and Human Services, General Services, Financial Management, Human Resources and Communications Departments. Additionally, the General Fund supports the budgets of Constitutional Officers which includes the Sheriff, Clerk of the Circuit Court, Tax Collector, Property Appraiser and Supervisor of Elections. The operations of the Constitutional Officers are funded, but not controlled, by the Board of County Commissioners. The projected expenditures for the General Fund are as follows: Sheriff (38.4%) $ 116,508,960 BCC Departments (31.4%) 95,365,447 Transfers (13.2%) 40,181,617 Other Constitutional Officers and Boards/Agencies (3.9%)* 11,806,574 Clerk of the Circuit Court (3.3%) 9,895,027 Tax Collector (2.9%) 8,914,403 Property Appraiser (2.4%) 7,320,530 Supervisor of Elections (1.7%) 5,067,413 Ad Valorem Fees (1.6%) 4,810,710 Grants in Aid** (0.9%) 2,713,864 (0.3%) 800,000 TOTAL: $ 303,384,545 *Does not include transfer to Court Administration **Includes Grants in Aid for BCC Departments only Total budget is $9,575,758, or 3.3%, greater than the FY18 General Fund total budget of $293,808,787. 4

5 FY19 Budget Overview Capital Funds Capital Funds account for $271,586,115 of the FY2019 Financial Plan, of which $178,443,633 is appropriated to Capital Improvement Program Projects. Debt Service accounts for $79,815,433. The total FY2019 Capital Funds, by Functional Area, and Debt Service are shown in the following graph. Capital and Debt Service Funds account for $351,401,548 or 28.3% of the total budget. Debt Service (22.7%) $ 79,815,433 General Government (22.7%) $ 79,695,751 Transportation (18.8%) $ 66,072,263 Sewer Services (11.6%) $ 40,714,307 Water Utilities Services (8.0%) $ 28,220,000 Libraries/Parks & Recreation (5.8%) $ 20,351,064 Fire/EMS/Emg Mgmt (6.4%) $ 22,261,221 Solid Waste (1.9%) $ 6,738,738 Natural Resources (1.4%) $ 5,008,092 Stormwater (0.7%) $ 2,524,679 Total Capital and Debt Service $ 351,401,548 5

6 FY19 Budget Overview Major Revenues The County s FY2019 Financial Plan is composed of a variety of different revenue sources. Major revenue sources for the County are: Property Taxes, Half-Cent Sales Tax, State Revenue Sharing, Electric Franchise Fees, Motor Fuel Taxes, Infrastructure Surtax, Tourist Development Tax, Utility Revenues, Communications Services Tax, Mobility Fees and Impact Fees. The largest single source of revenue, directly used for the operation and services of the County is property taxes. FY18 FY19 Budget Budget General Fund Property Taxes $149,876,342 $160,333,658 Half Cent Sales Tax $30,224,689 $31,341,236 FP&L Franchise Fee $17,039,044 $17,046,500 State Revenue Sharing $9,912,408 $10,521,388 Communications Services Tax $9,510,520 $9,409,792 Sub Total $216,563,003 $228,652, % Other Property Taxes (countywide)* $25,911,373 $28,387,733 Utility Revenues** $98,592,900 $100,956,500 Infrastructure Sales Surtax $35,381,531 $36,576,215 Tourist Development Tax $20,750,000 $22,500,000 Gas Taxes $16,760,094 $16,892,896 Impact Fees $21,134,891 $25,054,603 Mobility Fees $7,205,638 $7,362,270 Sub Total $225,736,427 $237,730, % Total Major Revenues $442,299,430 $466,382, % *Countywide property taxes excluding the General Fund ** Water and Wastewater monthly billings and miscellaneous charges; excludes assessments and capacity fees Billions $ 70.0 Countywide Taxable Property Value FY09 FY10 FY11 FY12 FY13 FY14 FY15 FY16 FY17 FY18 FY19 6

7 FY19 Budget Overview Personnel The Authorized Full Time Equivalent (FTE) Summary (below) lists FTE s by department, including the Constitutional Officers and Other Boards/Agencies. The summary shows FTE counts for FY2018 and FY2019, and includes the variance. The FY2019 Board of County Commissioners' FTE s total 2, which is 0.25, or 0.0%, less than FY2018. The FTE s under the Constitutional Officers and Other Boards/Agencies total 1, which is 25.70, or 2.0%, greater than FY2018. All FTE s in FY2019 total 3, for an increase over FY2018 of FTE s, or 0.7%. ADOPTED AUTHORIZED FTE SUMMARY Constitutional Officers and Other Boards/Agencies FY2018 FY2019 Difference (FY18 to FY19) Percent Change (FY18 to FY19) Sheriff's Office % Tax Collector % Property Appraiser % Clerk of Circuit Court % Court Administration % Supervisor of Elections % Board of County Commissioners % Guardian Ad Litem % Sub Total 1, , % Departments (BCC controlled) FY2018 FY2019 Difference (FY18 to FY19) Percent Change (FY18 to FY19) Emergency Services % Public Utilities % Sarasota County Area Transit (SCAT) % Parks, Recreation and Natural Resources % Public Works % Planning & Development Services* % Libraries & Historical Resources % General Services % Enterprise Information Technology % Office of Financial Management % Capital Projects % Human Resources % Health & Human Services % Communications % County Attorney % Office of County Administrator % UF / IFAS Extension % Sub Total 2, , % Total County FTE 3, , % *FY18 total includes 1 FTE added mid year 7

8 FY19 Budget Overview Strategic Goals and Initiatives The practice of identifying Major Initiatives to focus priorities on the county s strategic goals began in FY14. In Fiscal Year 2016, Board Priorities were introduced to provide the elected body with the opportunity to prioritize those areas of greatest interest. Board Priorities are reported on at regular frequencies and are part of public presentations by administration. The planning process for Board Priorities and Major Initiatives began in November In January 2018, the Board officially adopted ten Board Priorities and 24 Major Initiatives. Board Priorities are at the core of funding conversations on key areas of strategic intent to the elected body Board Priorities: Creative affordable housing solutions Initiate discussions with the municipalities on efforts toward a regional parks model Review of public transit Budget balancing Advance River Road regional interstate connector County Economic Development reporting Jail diversion options Conduct a referendum for the Legacy Trail extension Stormwater Traffic The complete list of Goals, Board Priorities and Major Initiatives can be found on the Strategy Map located on page

9 2018 Sarasota County Strategy Map $ Encourage Economic Growth Ensure Fiscal Sustainability Provide Excellent Service Plan for Positive Development and Redevelopment Promote Quality of Life Be Environmental Stewards Maintain and Enhance Existing Infrastructure Cultivate an Innovative Organization Board Top 10 Priorities County economic development reporting Budget balancing Review of public transit Creative affordable housing solutions Initiate discussions with the municipalities on efforts toward a regional parks model Conduct the referendum for The Legacy Trail extension Stormwater Advance River Road regional interstate connector Traffic Jail diversion options Major Initiatives 1. Develop a strategy to support small business retention and expansion Economic Development 2. Develop a report detailing operations, practices and standards used by OBED and EDC to pursue economic development related to careers and recommend economic development performance measures Economic Development 3. Utilize a network of community partners to develop programs that address skill gaps in relevant trade professions Economic Development 1. Eliminate two-year funding gap in the General Fund Office of Financial Management 2. Rebuild the economic uncertainty fund Office of Financial Management 1. Identify and implement a county-wide customer relationship management system Communications 2. Enhance current internal customer service training opportunities Human Resources 3. Evaluate efficiency and effectiveness of a centralized call center Communications 1. Increase workforce housing inventory Planning and Development Services 2. Create a Unified Development Code that updates the land development and zoning regulations Planning and Development Services 3. Implement Land Information Management System Update Planning and Development Services 1. Implement the Homeless Crisis Response System Health and Human Services 2. Construct the new William H. Jervey, Jr, Venice Public Library Libraries and Historical Resources 1. Support negotiations for the acquisition of the Orange Hammock property Parks, Recreation and Natural Resources 2. Construct Dona Bay Restoration Phase 2: focusing on water quality Public Utilities 3. Construct Siesta Key Wastewater Treatment Plant Improvements: focusing on improving water quality Public Utilities 4. Plan and prepare for vulnerabilities in the water and wastewater system Public Utilities 1. Advance the development of high priority county projects, including the Sheriff s Office Administrative Headquarters and Support Services Center, South County courts expansion and the central energy plant General Services 2. Conduct a facility analysis to determine adequate maintenance levels General Services 3. Evaluate stormwater assessment program Public Utilities 4. Create a long-range plan to identify expansion needs of capital infrastructure 1. Enhance systems to encourage organizational innovation Human Resources 2. Evaluate current employee recognition and acknowledgement programs Human Resources 9 Public Works 5. Create a plan addressing existing capital asset needs Public Works Communications 01/23/2018

10 FY19 Budget Overview FY19 Budget Timeline Date Milestone Completed December 8 Board Retreat: Budget Principles January 31 Workshop: Budget Strategy March 23 Workshop: Budget Strategy April 25 BCC Meeting: Mid-Year Budget Update May 25 Workshop: Budget Strategy June 1 Preliminary Property Values June 19, 20 & 22 Budget Workshops July 1 Final Property Values July 11 Set Tentative ("not to exceed ) Millage Rates August 22 Final Budget Workshop September 12 Public Hearing (1660) September 27 Public Hearing (RLA) and Budget Adoption 10

11 Budgetary Cost Summary Elected Officials/Other Agencies FY 2018 FY 2020 Planned FY 2021 FY 2022 FY 2023 Projected Projected Projected Board of County 784, , , , , , ,262 Commissioners Clerk of Circuit Court 8,845,476 9,705,894 9,895,027 9,895,027 9,895,027 9,895,027 9,895,027 Court Administration 4,481,057 5,139,933 5,706,483 5,526,483 5,526,483 5,526,483 5,526,483 Guardian Ad Litem 179, , , , , , ,650 Property Appraiser 6,630,977 6,899,828 7,320,530 7,320,530 7,320,530 7,320,530 7,320,530 Public Defender 593, ,992 1,152,851 1,152,851 1,152,851 1,152,851 1,152,851 Sheriff's Office 110,892, ,711, ,105, ,086, ,086, ,086, ,086,194 State Attorney 777,620 1,076,979 1,175,923 1,175,923 1,175,923 1,175,923 1,175,923 Supervisor of Elections 4,167,918 4,522,778 5,212,444 5,037,601 5,037,601 5,037,601 5,037,601 Tax Collector 7,918,014 8,761,183 8,914,403 8,914,403 8,914,403 8,914,403 8,914, ,271, ,754, ,536, ,162, ,162, ,162, ,162,924 Appointed Officials and Boards FY 2018 FY 2020 Planned FY 2021 FY 2022 FY 2023 Projected Projected Projected Charter Review Board 500 3,300 3,000 3,000 3,000 3,000 3,000 Medical Examiner 3,180,637 3,251,522 3,308,153 3,308,153 3,308,153 3,308,153 3,308,153 Tourist Development 12,022,836 23,263,723 30,027,739 21,562,178 22,005,371 22,703,902 23,600,092 15,203,973 26,518,545 33,338,892 24,873,331 25,316,524 26,015,055 26,911,245 Office of Financial Management FY 2018 FY 2020 Planned FY 2021 FY 2022 FY 2023 Projected Projected Projected Accounts Receivable 478, , , , , , ,191 Financial Mgt Non 44,844,343 47,889,302 54,735,511 54,309,410 53,937,067 61,145,965 73,962,655 Departmental Financial Services Analytics 438, , , , , , ,892 Financial Services CIP 649, , , , , , ,740 Financial Services Ops 790, , , , , , ,323 Fiscal and Mgt Resources 2,629,760 2,656,043 2,422,436 2,422,436 2,422,436 2,422,436 2,422,436 Fixed Assets Management 453, , , , , , ,653 Grants Financial Support 3,244, ,024 3,397, , , , ,164 Procurement 1,229,238 1,575,013 1,536,713 1,536,713 1,536,713 1,536,713 1,536,713 54,758,776 55,749,066 65,185,992 61,879,522 61,507,179 68,716,077 81,532,767 Planning and Development Services FY 2018 FY 2020 Planned FY 2021 FY 2022 FY 2023 Projected Projected Projected Building 7,582,954 10,397,515 12,599,256 11,033,716 10,540,014 10,538,542 10,548,923 Code Enforcement 1,481,871 1,830,093 1,742,138 1,743,698 1,742,138 1,742,138 1,742,138 Environmental Protection 4,230,364 8,401,839 8,071,607 3,795,260 3,745,260 3,745,260 3,745,260 Planning & Zoning 9,945,789 17,071,240 17,809,462 9,020,568 9,258,807 9,632,480 9,776,951 Property Management 1,071,431 1,298,952 1,613,744 1,613,744 1,613,744 1,613,744 1,613,744 24,312,410 38,999,639 41,836,207 27,206,986 26,899,963 27,272,164 27,427,016 Emergency Services FY 2018 FY 2020 Planned FY 2021 FY 2022 FY 2023 Projected Projected Projected Emergency Management 791,293 1,166,240 1,287,745 1,040,790 1,040,790 1,040,790 1,040,790 Emergency Medical Services 43,479,051 48,844,535 50,636,247 49,846,984 49,831,412 49,895,135 51,483,119 Fire EMS 39,834,484 43,249,423 44,242,037 43,797,395 43,722,028 43,721,223 43,722,973 Lifeguards 2,395,460 2,560,217 2,162,839 2,162,839 2,162,839 2,162,839 2,162,839 Public Safety Communication 3,468,077 3,686,810 3,477,429 3,519,045 3,534,682 3,587,597 3,653,746 89,968,366 99,507, ,806, ,367, ,291, ,407, ,063,467 11

12 Budgetary Cost Summary FY 2018 Public Utilities FY 2020 Planned FY 2021 FY 2022 FY 2023 Projected Projected Projected Program Management 1, , , , , , ,236 Public Utilities Admin 1,190,024 1,718,380 2,778,671 2,778,671 2,778,671 2,778,671 2,778,671 Solid Waste 44,710,174 50,646,914 51,267,444 48,915,635 47,847,571 51,425,718 52,282,672 Utilities 129,466, ,079, ,233, ,747, ,593, ,123, ,466, ,368, ,545, ,380, ,541, ,320, ,428, ,628,465 Health & Human Services FY 2018 FY 2020 Planned FY 2021 FY 2022 FY 2023 Projected Projected Projected Health Department 3,480,939 3,639,031 3,544,470 3,544,470 3,544,470 3,544,470 3,544,470 Human Services 16,424,089 17,504,722 17,096,771 17,132,460 17,149,948 17,574,661 18,211,530 Mosquito Management 2,992,978 3,335,078 3,453,283 3,456,823 3,460,023 3,462,388 3,539,975 22,898,006 24,478,831 24,094,524 24,133,753 24,154,441 24,581,519 25,295,975 Human Resources FY 2018 FY 2020 Planned FY 2021 FY 2022 FY 2023 Projected Projected Projected Employee Health and Benefits 48,359,506 54,850,166 55,647,533 55,647,533 55,647,533 55,647,533 55,647,533 Human Resources 2,612,478 2,988,220 2,923,037 2,923,037 3,003,037 2,923,037 2,923,037 Risk Safety 4,973,006 5,361,999 4,981,161 4,981,161 4,981,161 4,981,161 4,981,161 Workers Comp Occupational 9,612,241 6,238,531 7,330,659 7,330,658 7,330,658 7,330,658 7,330,658 Hlth 65,557,231 69,438,916 70,882,390 70,882,389 70,962,389 70,882,389 70,882,389 Enterprise Information Technology FY 2018 FY 2020 Planned FY 2021 FY 2022 FY 2023 Projected Projected Projected Administration/Management 3,416,368 3,895,178 1,343,197 1,342,447 1,346,797 1,347,197 1,344,697 Application & Data Mgmt 5,050,362 5,735,673 6,258,403 6,318,136 6,385,192 6,458,672 6,497,037 GIS 2,192,569 2,255,092 2,365,356 2,248,688 2,376,180 2,254,263 2,376,263 Technology Operations 6,699,504 6,956,182 7,313,369 7,324,958 7,336,894 7,345,122 7,353,597 Unified Communications 4,457,021 5,468,469 5,680,820 5,695,720 5,711,067 5,726,874 5,743,155 21,815,824 24,310,594 22,961,145 22,929,949 23,156,130 23,132,128 23,314,749 Communications FY 2018 FY 2020 Planned FY 2021 FY 2022 FY 2023 Projected Projected Projected Contact Center 752, , , , , , ,224 Creative Services 1,676,070 1,924,241 1,962,481 1,962,481 1,962,481 1,962,481 1,962,481 2,428,120 2,871,710 2,888,705 2,888,705 2,888,705 2,888,705 2,888,705 Office of County Administrator FY 2018 FY 2020 Planned FY 2021 FY 2022 FY 2023 Projected Projected Projected County Administration 1,786,091 1,970,588 1,764,622 1,764,622 1,764,622 1,764,622 1,764,622 Governmental Relations 3,591,469 2,711,927 2,237,647 2,203,187 2,037,705 1,880,104 1,843,614 5,377,560 4,682,515 4,002,269 3,967,809 3,802,327 3,644,726 3,608,236 Sarasota County Area Transit (SCAT) FY 2018 FY 2020 Planned FY 2021 FY 2022 FY 2023 Projected Projected Projected SCAT 33,066,746 29,893,236 30,100,601 28,515,868 28,530,868 28,515,868 28,515,868 33,066,746 29,893,236 30,100,601 28,515,868 28,530,868 28,515,868 28,515,868 12

13 Budgetary Cost Summary Libraries and Historical Resources FY 2018 FY 2020 Planned FY 2021 FY 2022 FY 2023 Projected Projected Projected Historical Resources 387, , , , , , ,120 Libraries 11,361,557 14,194,661 14,123,541 14,114,057 14,119,224 14,124,543 14,130,021 11,749,424 14,704,398 14,652,661 14,643,177 14,648,344 14,653,663 14,659,141 Parks, Recreation and Natural Resources FY 2018 FY 2020 Planned FY 2021 FY 2022 FY 2023 Projected Projected Projected Beaches and Water Access 5,136,437 5,561,201 5,540,424 5,540,424 5,540,424 5,540,424 5,540,424 Business and Partnership 4,248,566 2,447,589 2,674,888 2,674,888 2,674,888 2,674,888 2,674,888 Svcs Natural Area Pks Prsv And 3,395,203 5,053,450 5,156,388 5,147,413 5,113,960 5,113,820 5,060,543 Trai Neighbrhd Pks and Maint 3,927,653 4,215,354 4,105,013 4,141,592 4,141,592 4,145,092 4,141,592 Servic Park Planning and Capital 246, , , , , , ,620 Prog Recreation and Special 4,854,082 4,997,641 4,110,842 4,110,602 4,112,602 4,112,602 4,112,602 Events Sports Development Athletics 7,003,325 7,373,818 7,612,847 6,783,215 6,783,215 6,783,215 6,783,215 28,812,027 29,942,995 29,493,422 28,690,779 28,659,701 28,662,686 28,605,884 UF IFAS Extension FY 2018 FY 2020 Planned FY 2021 FY 2022 FY 2023 Projected Projected Projected Food Systems 82,250 82,412 99,653 99,653 99,653 99,653 99,653 Soil and Water Conservation 54,618 44,200 59,112 59,112 59,112 59,112 59,112 UF IFAS Extension 745, , , , , , ,153 Water and Environmental Res 306, , , , , , ,605 Youth and Comm Resource 14,533 10,833 19,444 19,444 19,444 19,444 19,444 Dev 1,204,063 1,921,585 1,759,967 1,759,967 1,759,967 1,759,967 1,759,967 FY 2018 Public Works FY 2020 Planned FY 2021 FY 2022 FY 2023 Projected Projected Projected Field Services 8,201,197 9,351,835 15,159,890 15,191,436 15,209,666 15,221,244 15,372,797 Stormwater 22,021,875 19,232,314 20,484,447 18,826,943 18,826,943 18,826,943 18,826,943 Transportation 11,310,953 12,741,260 12,864,604 12,933,100 12,928,689 12,949,306 13,061,886 41,534,025 41,325,409 48,508,941 46,951,479 46,965,298 46,997,493 47,261,626 General Services FY 2018 FY 2020 Planned FY 2021 FY 2022 FY 2023 Projected Projected Projected Facilities 15,248,365 15,790,371 15,417,732 15,734,128 15,839,949 15,840,891 15,841,861 Fleet Services 20,057,158 25,281,519 30,492,434 24,030,645 24,033,485 24,035,045 24,035,225 Mail and Print 547,234 1,430,840 1,395,381 1,394,317 1,394,317 1,394,317 1,394,317 Material Management 646, , , , , , ,845 36,499,347 43,384,343 48,149,392 42,002,935 42,111,596 42,114,098 42,115,248 FY 2018 Capital Projects FY 2020 Planned FY 2021 FY 2022 FY 2023 Projected Projected Projected Capital Projects 9,065,260 9,116,188 7,621,340 7,572,221 7,543,915 7,547,749 7,558,263 9,065,260 9,116,188 7,621,340 7,572,221 7,543,915 7,547,749 7,558,263 13

14 Budgetary Cost Summary Office of County Attorney FY 2018 FY 2020 Planned FY 2021 FY 2022 FY 2023 Projected Projected Projected County Attorney 3,335,872 3,851,038 3,839,942 3,844,383 3,849,711 3,855,928 3,863,033 3,335,872 3,851,038 3,839,942 3,844,383 3,849,711 3,855,928 3,863,033 Total Budget 788,226, ,996, ,039, ,814, ,531, ,239, ,054,968 Total Capital Projects 283,980, ,562, ,586, ,978, ,412, ,300, ,675,404 Total Debt Services 61,066,747 75,865,534 79,815,433 82,204,986 86,329,135 86,713,814 85,351,186 Total County Budget 1,133,274,042 1,131,424,334 1,242,441,007 1,068,998,537 1,143,273,028 1,087,253,762 1,084,081,558 14

15 Full Time Equivalent Summary Elected Officials/Other Agencies FY 2018 FY 2020 FY 2021 FY 2022 FY 2023 Planned Projected Projected Projected Board of County Commissioners Clerk of Circuit Court Court Administration Guardian Ad Litem Property Appraiser Sheriff's Office Supervisor of Elections Tax Collector Subtotal FTE 1, , , , , , , Office of Financial Management FY 2018 FY 2020 FY 2021 FY 2022 FY 2023 Planned Projected Projected Projected Accounts Receivable Financial Services Analytics Financial Services CIP Financial Services Ops Fiscal and Mgt Resources Fixed Assets Management Grants Financial Support Procurement Subtotal FTE Planning and Development Services FY 2018 FY 2020 FY 2021 FY 2022 FY 2023 Planned Projected Projected Projected Building Code Enforcement Environmental Protection Planning & Zoning Property Management Subtotal FTE Emergency Services FY 2018 FY 2020 FY 2021 FY 2022 FY 2023 Planned Projected Projected Projected Emergency Management Emergency Medical Services Fire EMS Lifeguards Public Safety Communication Subtotal FTE Public Utilities FY 2018 FY 2020 FY 2021 FY 2022 FY 2023 Planned Projected Projected Projected Public Utilities Admin Solid Waste Utilities Subtotal FTE

16 Full Time Equivalent Summary Health & Human Services FY 2018 FY 2020 FY 2021 FY 2022 FY 2023 Planned Projected Projected Projected Human Services Mosquito Management Subtotal FTE Human Resources FY 2018 FY 2020 FY 2021 FY 2022 FY 2023 Planned Projected Projected Projected Employee Health and Benefits Human Resources Risk Safety Workers Comp Occupational Hlth Subtotal FTE Enterprise Information Technology FY 2018 FY 2020 FY 2021 FY 2022 FY 2023 Planned Projected Projected Projected Administration/Management Application & Data Mgmt GIS Technology Operations Unified Communications Subtotal FTE Communications FY 2018 FY 2020 FY 2021 FY 2022 FY 2023 Planned Projected Projected Projected Contact Center Creative Services Subtotal FTE Office of County Administrator FY 2018 FY 2020 FY 2021 FY 2022 FY 2023 Planned Projected Projected Projected County Administration Governmental Relations Subtotal FTE Sarasota County Area Transit (SCAT) FY 2018 FY 2020 FY 2021 FY 2022 FY 2023 Planned Projected Projected Projected SCAT Subtotal FTE Libraries and Historical Resources FY 2018 FY 2020 FY 2021 FY 2022 FY 2023 Planned Projected Projected Projected Historical Resources Libraries Subtotal FTE

17 Full Time Equivalent Summary Parks, Recreation and Natural Resources FY 2018 FY 2020 FY 2021 FY 2022 FY 2023 Planned Projected Projected Projected Beaches and Water Access Business and Partnership Svcs Natural Area Pks Prsv And Trai Neighbrhd Pks and Maint Servic Park Planning and Capital Prog Recreation and Special Events Sports Development Athletics Subtotal FTE UF IFAS Extension FY 2018 FY 2020 FY 2021 FY 2022 FY 2023 Planned Projected Projected Projected Food Systems Soil and Water Conservation UF IFAS Extension Water and Environmental Res Subtotal FTE Public Works FY 2018 FY 2020 FY 2021 FY 2022 FY 2023 Planned Projected Projected Projected Field Services Stormwater Transportation Subtotal FTE General Services FY 2018 FY 2020 FY 2021 FY 2022 FY 2023 Planned Projected Projected Projected Facilities Fleet Services Mail and Print Material Management Subtotal FTE Capital Projects FY 2018 FY 2020 FY 2021 FY 2022 FY 2023 Planned Projected Projected Projected Capital Projects Subtotal FTE Office of County Attorney FY 2018 FY 2020 FY 2021 FY 2022 FY 2023 Planned Projected Projected Projected County Attorney Subtotal FTE Total Authorized BCC FTE Elected & Appointed FTE Total County FTE 2, , , , , , , , , , , , , , , , , , , , ,

18 Budget Fund Summary General Fund Fund Number: 001 Type: General Fund - This fund is the principal fund of the County and accounts for the receipt and expenditure of resources that are traditionally associated with local government and that are not required to be accounted for in another fund. Appointed Officials and Boards Communications Debt Services Elected Officials/Other Agencies Emergency Services General Services Health & Human Services Human Resources Libraries and Historical Resources 3,311,153 2,888,705 90, ,201,754 4,107,609 14,974,545 9,968,680 2,915,316 13,561,598 Office of County Administrator 2,470,222 Office of County Attorney 3,839,942 Office of Financial Management 20,027,477 Parks, Recreation and Natural Resources 19,183,198 Planning and Development Services 6,852,659 Public Works 450, ,000 40,181,617 UF IFAS Extension 1,559,967 Fund 001 Expenditure Totals 303,384,545 Charges for Services Intergovernmental Judgments, Fines, and Forfeits Miscellaneous Permits, Fees and Special Assessments Taxes County EMS Impact Fee Fund Fund 001 Revenue Total 21,864,969 42,563,434 1,200,000 43,890, ,480 1,085,690 17,883, ,743,450 4,872, ,384,545 Fund Number: 100 Type: Special Revenue - The purpose of this fund is to record and segregate countywide emergency services impact fees. Capital Fund 100 Expenditure Totals 9, , , ,307 Permits, Fees and Special Assessments Fund 100 Revenue Total 562,255 22, , ,307 18

19 Budget Fund Summary Transportation Fund Fund Number: 101 Type: Special Revenue - This fund accounts for the operations of the Highway Maintenance Division, the Traffic Operations Division, and Right of Way Maintenance Division. Fund revenues are derived primarily from Gasoline Taxes. Public Works Fund 101 Expenditure Totals 19,944,769 19,944,769 Charges for Services Intergovernmental Miscellaneous Taxes Development Services Fund Fund 101 Revenue Total 1,126,208 5,050,454 28,500 7,526,153 6,213,454 19,944,769 Fund Number: 102 Type: Special Revenue - This fund accounts for the Administration & Finance of Building Permits & Inspection operations of the Planning and Development Services Department. Planning and Development Services Fund 102 Expenditure Totals 11,545,986 1,053,270 12,599,256 Charges for Services Judgments, Fines, and Forfeits Miscellaneous Permits, Fees and Special Assessments Fund 102 Revenue Total Tourist Development - Beach Maintenance Fund 3,357, , , , ,747 7,491,743 43,375 12,599,256 Fund Number: 103 Type: Special Revenue - This fund accounts for the portion of the Local Option Tourist Development Tax restricted to revenues and expenditures dedicated for authorized beach maintenance. Appointed Officials and Boards Parks, Recreation and Natural Resources Planning and Development Services 4,766,245 4,228, , ,575 Fund 103 Expenditure Totals 10,024,050 Taxes Fund 103 Revenue Total 4,268,050 99,500 5,656,500 10,024,050 19

20 Budget Fund Summary Community Development Block Grant Fund Fund Number: 104 Type: Special Revenue - This fund accounts for revenues received from the Department of Housing and Urban Development's Community Development Block Grant Program. The funds are administered by the Office of Housing and Community Development, a consolidation of the City of Sarasota and Sarasota County Government. Planning and Development Services Fund 104 Expenditure Totals 4,249,720 4,249,720 Intergovernmental Miscellaneous Utility Franchise Fee Fund Fund 104 Revenue Total 4,229,092 20,628 4,249,720 Fund Number: 105 Type: Special Revenue - This fund accounts for revenue derived from the 1% Utility Tax collected from private utility companies within Sarasota County. Public Utilities Fund 105 Expenditure Totals 163, ,324 Charges for Services Fund 105 Revenue Total Sarasota County Mosquito Management Fund Fund Number: 106 Type: Special Revenue - This fund accounts for the revenues and expenditures associated with the County's Mosquito Control Abatement Program. Fund revenue is derived from a countywide special ad valorem taxing district. Health & Human Services Fund 106 Expenditure Totals 3,401,958 51,325 3,453,283 Taxes Special Recreation Programs Fund Fund 106 Revenue Total 93,594 22,230 47, , ,737 31,357 3,060,818 44,371 3,453,283 Fund Number: 108 Type: Special Revenue - This fund accounts for Special Recreation programs provided by the Parks and Recreation Unit and funded through fees collected for each program. Parks, Recreation and Natural Resources Fund 108 Expenditure Totals 1,124,792 1,124,792 Charges for Services Contributions and Donations Miscellaneous Fund 108 Revenue Total 472,727 8,075 8, ,323 1,124,792 20

21 Budget Fund Summary Court Fund Fund Number: 109 Type: Special Revenue - This fund accounts for revenue received from Court filing fees that are collected to pay for the renovation and maintenance of Court facilities. Elected Officials/Other Agencies General Services Human Resources Office of Financial Management 303,748 1,467,081 7, ,616 5,890 1,022,643 Fund 109 Expenditure Totals 3,126,699 Charges for Services Judgments, Fines, and Forfeits Local Air Program Fund Fund 109 Revenue Total Fund Number: 110 Type: Special Revenue - This fund accounts for the surcharge per auto tag issued in the County, as authorized by Chapter (6), Florida Statutes. Fund revenue is used for air quality programs. Planning and Development Services Fund 110 Expenditure Totals 409, ,690 Intergovernmental Fund 110 Revenue Total South Siesta Key Beach Renourishment Assessments Fund 516,792 2,163,974 41, , ,159 3,126,699 Fund Number: 111 Type: Special Revenue - This fund accounts for assessments collected that are used to pay for the renourishment of South Siesta Key. Planning and Development Services 14,854 52, ,750 Fund 111 Expenditure Totals 610,580 Library Gifts Fund Permits, Fees and Special Assessments Fund 111 Revenue Total Fund Number: 113 Type: Special Revenue - This fund accounts for the amount donated to the County Library System by individuals and organizations. Libraries and Historical Resources Fund 113 Expenditure Totals 568, ,973 Contributions and Donations Fund 113 Revenue Total 58, , , , , , ,593 12,565 18, ,973 21

22 Budget Fund Summary Law Enforcement Block Grant Fund Fund Number: 114 Type: Special Revenue - This fund accounts for a Federal Law Enforcement Block Grant for funding a Drug Court. The purpose of the Drug Court is to change the traditional approach to handling persons charged with drug and drug-related offenses whose involvement with the criminal justice system is due primarily to their substance addiction. Health & Human Services Fund 114 Expenditure Totals 39,000 39,000 Intergovernmental Navigable Waterways Maintenance Fund Fund 114 Revenue Total Fund Number: 115 Type: Special Revenue - This fund accounts for assessments collected that are used to pay for maintenance of navigable waterways in Sarasota County. Capital Projects Fund 115 Expenditure Totals 182, ,425 Taxes Fund 115 Revenue Total Town of Longboat Key Roads Impact Fee Fund Fund Number: 116 Type: Special Revenue - This fund accounts for road impact fees received from the Town of Longboat Key. Fund 116 Expenditure Totals Fund 116 Revenue Total Siesta Key Village Public Improvement District Fund 39,000 39,000 18,840 11, , ,425 Fund Number: 118 Type: Special Revenue - This fund accounts for assessments collected for continuing maintenance of the municipal services and essential facilities of the Siesta Key Village Public Improvement District. Public Works Fund 118 Expenditure Totals 162, ,944 Taxes Fund 118 Revenue Total ,001 1, , ,944 22

23 Budget Fund Summary Transportation Assigned Revenue Fund Fund Number: 119 Type: Special Revenue - This fund accounts for the amount specified as Transportation Capital. Fund 119 Expenditure Totals 705,719 3,746,827 4,452,546 Taxes Central County Mobility Fee Fund Fund 119 Revenue Total Fund Number: 120 Type: Special Revenue - This fund accounts for mobility fees collected from the Central Mobility District. Fund 120 Expenditure Totals 135,879 2,094,000 2,229,879 Permits, Fees and Special Assessments Fund 120 Revenue Total 32,517 4,420,029 4,452,546 36,853 2,193,026 2,229,879 West Coast Inland Navigation District Grant Fund Fund Number: 121 Type: Special Revenue - This fund accounts for grants awarded to the County from the West Coast Inland Navigation District, a multi-county special taxing body. Elected Officials/Other Agencies 264,480 Planning and Development Services 3,814,347 Fund 121 Expenditure Totals 4,078,827 Intergovernmental Fund 121 Revenue Total Warm Mineral Springs Public Improvement District Fund Fund Number: 122 Type: Special Revenue - This fund accounts for assessments collected for road and drainage improvements within the Warm Mineral Springs Public Improvement District. Public Works Fund 122 Expenditure Totals 10,478 10,478 Fund 122 Revenue Total 4,078,827 4,078,827 9,053 1,425 10,478 23

24 Budget Fund Summary North County Mobility Fee Fund Fund Number: 123 Type: Special Revenue - This fund accounts for mobility fees collected from the North Mobility District. Fund 123 Expenditure Totals 395,660 1,645,088 2,040,748 Permits, Fees and Special Assessments Fund 123 Revenue Total 46,025 1,994,723 2,040,748 South County Mobility Fee Fund Fund Number: 124 Type: Special Revenue - This fund accounts for mobility fees collected from the Southern Mobility District. Fund 124 Expenditure Totals 2,099, ,000 2,641,443 Permits, Fees and Special Assessments City of Venice Mobility Fee Fund Fund 124 Revenue Total Fund Number: 125 Type: Special Revenue - This fund accounts for mobility fees collected from the City of Venice Mobility District. Fund 125 Expenditure Totals 599, ,263 Permits, Fees and Special Assessments Law Enforcement Trust Fund Fund 125 Revenue Total 65,043 2,576,400 2,641,443 Fund Number: 126 Type: Special Revenue - This fund accounts for the cash or proceeds from the sale of seized and forfeit contraband items for use by the local law enforcement agency for community purposes. Elected Officials/Other Agencies Fund 126 Expenditure Totals 50,000 50,000 Judgments, Fines, and Forfeits City of North Port Roads Impact Fee Fund Fund 126 Revenue Total Fund Number: 127 Type: Special Revenue - This fund accounts for road impact fees collected from the North Port Road Impact Fee District. Fund 127 Expenditure Totals 400, ,216 Permits, Fees and Special Assessments Fund 127 Revenue Total 6, , ,263 50,000 50,000 20, , ,216 24

25 Budget Fund Summary City of Sarasota EMS Impact Fee Fund Fund Number: 128 Type: Special Revenue - This fund accounts for impact fees received from the City of Sarasota for emergency services capital improvements. Fund 128 Expenditure Totals 76,952 76,952 Sarasota County Fire Fund Permits, Fees and Special Assessments Fund 128 Revenue Total Fund Number: 130 Type: Special Revenue - This fund accounts for the on-going operation of the Fire and Rescue District. Major revenue consists of the fire assessment levied on properties within the District. Emergency Services Fund 130 Expenditure Totals 43,812, ,637 44,121,841 Charges for Services Miscellaneous Permits, Fees and Special Assessments Town of Longboat Key Mobility Fee Fund Fund 130 Revenue Total 9,501 67,451 76,952 5,890, , ,834 89,725 37,527,396 67,972 44,121,841 Fund Number: 131 Type: Special Revenue - This fund accounts for mobility fees collected from the Town of Longboat Key Mobility District. Fund 131 Expenditure Totals 6,033 6,033 Advanced Grants Fund Permits, Fees and Special Assessments Fund 131 Revenue Total Fund Number: 133 Type: Special Revenue - This fund accounts for those grants that do not have their own fund and provide revenue prior to any expenditures being made. This includes federal, state and local agencies. Elected Officials/Other Agencies Emergency Services Libraries and Historical Resources Planning and Development Services Public Works 145, , , , ,725 UF IFAS Extension 200,000 Fund 133 Expenditure Totals 2,144,309 Charges for Services Intergovernmental Miscellaneous Fund 133 Revenue Total 333 5,700 6,033 20, ,495 1,898, ,181 2,144,309 25

26 Budget Fund Summary Fire and Rescue Impact Fee Fund Fund Number: 134 Type: Special Revenue - This fund accounts for the collection of countywide fire and rescue impact fees. Capital Fund 134 Expenditure Totals 9, ,350 1,124,513 1,803,863 Permits, Fees and Special Assessments Fund 134 Revenue Total 1,124,513 47, ,751 1,803,863 Sarasota County Boating Improvement Program Fund Fund Number: 135 Type: Special Revenue - This fund accounts for the County's share of State Boat Registration fees and provides appropriations for expenditures related to boating-related activities. Parks, Recreation and Natural Resources Fund 135 Expenditure Totals 170, ,000 Intergovernmental Reimbursement Grants Fund Fund 135 Revenue Total Fund Number: 136 Type: Special Revenue - This fund accounts for those grants that do not have their own fund and requires that expenditures are made and reimbursement is formally requested. This includes federal, state and local agencies. Elected Officials/Other Agencies 336,610 Emergency Services 611,649 Health & Human Services 377,842 Planning and Development Services 527,699 Fund 136 Expenditure Totals 1,853,800 Intergovernmental Law Enforcement Impact Fee Fund Fund 136 Revenue Total Fund Number: 143 Type: Special Revenue - This fund accounts for the collection of law enforcement impact fees within unincorporated Sarasota County. Fund 143 Expenditure Totals 753, ,240 Permits, Fees and Special Assessments Fund 143 Revenue Total 170, ,000 1,853,800 1,853, ,881 18, , ,240 26

27 Budget Fund Summary Housing & Community Development Fund Fund Number: 146 Type: Special Revenue - This fund accounts for the County portion of North Port Escheated Lots net proceeds and other sources as approved by the Board, dedicated to promote community and economic development, including the development of quality affordable housing, infrastructure improvements and local jobs. Elected Officials/Other Agencies Health & Human Services Planning and Development Services Fund 146 Expenditure Totals 180, ,040 3,963,502 4,305,542 Miscellaneous Fund 146 Revenue Total 4,134,467 63, ,833 4,305,542 Justice Facilities Impact Fee Fund Fund Number: 147 Type: Special Revenue - This fund accounts for the collection of countywide justice facilities impact fees. Fund 147 Expenditure Totals 9,165,040 9,165,040 Permits, Fees and Special Assessments Disaster Preparedness Fund Fund 147 Revenue Total Fund Number: 148 Type: Special Revenue - This fund accounts for disaster preparedness, response, and recovery. Office of Financial Management Fund 148 Expenditure Totals 2,880,369 2,880,369 Intergovernmental Fund 148 Revenue Total 4,753, ,250 4,151,500 9,165,040 2,724, ,817 2,880, Communications Fee Fund Fund Number: 149 Type: Special Revenue - This fund accounts for revenue derived from the telephone surcharge established to provide services to the County. Elected Officials/Other Agencies Emergency Services Fund 149 Expenditure Totals 55,000 2,103,577 2,158,577 Intergovernmental Fund 149 Revenue Total 15,692 2,142,885 2,158,577 27

28 Budget Fund Summary Street Lighting Districts Fund Fund Number: 150 Type: Special Revenue - This fund accounts for revenues and expenditures relating to the installation, maintenance, and electricity required to provide street lights within the special street lighting districts of the County. Public Works Fund 150 Expenditure Totals 1,091,002 1,091,002 Permits, Fees and Special Assessments Taxes Fund 150 Revenue Total Casey Key Public Improvement District Fund Fund Number: 152 Type: Special Revenue - This fund accounts for assessments collected to pay for roadway and revetment repairs within the Casey Key Public Improvement District. Fund 152 Expenditure Totals 20,361 20,361 Emergency Services MSTU Fund Fund 152 Revenue Total Fund Number: 153 Type: Special Revenue - This fund accounts for assessments collected to pay for emergency medical and ambulance services. Emergency Services Fund 153 Expenditure Totals 49,280,929 1,161,185 50,442,114 Charges for Services Contributions and Donations Miscellaneous Taxes Fund 153 Revenue Total 154,795 26,343 59, ,800 1,091,002 20, ,361 5,966,548 12,075, ,353 84,049 31,518, ,457 50,442,114 28

29 Budget Fund Summary Strategic Initiatives & Opportunities Fund Fund Number: 154 Type: Special Revenue - This fund accounts for the amount remaining from the total allocation for health and human services, after the allocation of funds for the Grants-In-Aid Program. It shall be used to respond to other health and human services needs which are consistent with the human services policy framework, as established by Resolution No Health & Human Services Fund 154 Expenditure Totals 5,663,740 5,663,740 Taxes Regional Mitigation Operating Fund Fund 154 Revenue Total 5,292 5,523, ,232 5,663,740 Fund Number: 155 Type: Special Revenue - This fund accounts for the collection of revenue from the sale of mitigation credits. Funds collected are used to maintain these mitigation areas in perpetuity. Spending is overseen by the Regional Environment Mitigation program. Capital Projects Fund 155 Expenditure Totals 117,438 65, ,003 Charges for Services General Government Impact Fee Fund Fund 155 Revenue Total Fund Number: 156 Type: Special Revenue - This fund accounts for the collection of countywide general government impact fees. Fund 156 Expenditure Totals 956, ,650 Permits, Fees and Special Assessments Fund 156 Revenue Total Navigable Waterways Assessment Fee Fund 145,003 38, ,003 Fund Number: 157 Type: Special Revenue - This Fund was created to collect the Assessments for each completed Navigable Waterway MSBU. The County fronts the funds for dredging design and construction in the form of debt. These assessments are then used to pay off the debt. Capital Projects Fund 157 Expenditure Totals 6, , ,450 Permits, Fees and Special Assessments Fund 157 Revenue Total 956, ,650 2, , ,450 29