PREPARED BY: DAVID R. ELLSPERMANN, CLERK OF THE CIRCUIT COURT AND COMPTROLLER BUDGET DEPARTMENT

Transcription

1 ADOPTED BUDGET SUMMARY FISCAL YEAR PREPARED BY: DAVID R. ELLSPERMANN, CLERK OF THE CIRCUIT COURT AND COMPTROLLER BUDGET DEPARTMENT

2 MARION COUNTY BOARD OF COUNTY COMMISSIONERS ADOPTED BUDGET SUMMARY TABLE OF CONTENTS GENERAL REQUIREMENTS AND SCHEDULE DEADLINES 1 TOTAL COUNTY BUDGET TOTAL REVENUES BY TYPE AND EXPENDITURES BY FUNCTION 4 TOTAL EXPENDITURES BY TYPE AND EXPENDITURES BY ELECTED OFFICE 5 COUNTYWIDE vs. NON-COUNTYWIDE 6 COUNTYWIDE BUDGET COUNTYWIDE REVENUES BY TYPE AND EXPENDITURES BY FUNCTION 8 COUNTYWIDE RESERVES 9 COUNTYWIDE AD VALOREM MILLAGE RATES 10 MILLAGE RATES, ASSESSED VALUE, AND ESTIMATED TAX RECEIPTS 11 COUNTYWIDE ESTIMATED REVENUES AND OTHER RECIEPTS 12 COUNTYWIDE EXPENDITURE BUDGETS 13 NON-COUNTYWIDE BUDGET NON-COUNTYWIDE REVENUES BY TYPE AND EXPENDITURES BY FUNCTION 20 NON-COUNTYWIDE SCHEDULE OF MILLAGE RATES BY FUND 21 NON-COUNTYWIDE FUNDS ESTIMATED REVENUES AND EXPENDITURES 22

3 MARION COUNTY, FLORIDA COUNTY OFFICIALS BOARD OF COUNTY COMMISSIONERS Carl Zalak III... Chairman - District 4 Kathy Bryant... Vice-Chairman - District 2 David Moore... Commissioner - District 1 Jeff Gold... Commissioner - District 3 Michelle Stone... Commissioner - District 5 ELECTED COUNTY OFFICERS David R. Ellspermann... Clerk of the Circuit Court Villie M. Smith...Property Appraiser Billy Woods... Sheriff Wesley Wilcox... Supervisor of Elections George Albright... Tax Collector

4 Marion County Board of County Commissioners Prepared by: David R. Ellspermann, Clerk of the Circuit Court & Comptroller- Budget Department General Requirements of a County Budget An annual budget is required for each fiscal year ending on September 30, and shall control the levy of taxes and expenditure of money during the ensuing fiscal year. The budget must be balanced, that is estimated revenues, including the amount carried forward from the current fiscal year, must equal proposed expenditures. Appropriations are to be divided to reflect the approximate division between countywide and non-countywide expenditures. 4. Provisions may be made for certain reserves of funds. County Budget Schedule Deadlines On or before July 15: Clerk of the Circuit Court Presents Proposed Budget to the Board of County Commissioners. No later than August 4: Board of County Commissioners notifies Property Appraiser of Proposed Millage Rates, Rolled Back Millage Rates, and the Date, Time and Place of the First of Two Public Hearings. No later than August 24: Property Appraiser Mails Notices of Proposed Property Taxes. September 3-18 : Public Hearings to Consider Adoption of Tentative Millage Rates and Budgets (September 7, 2017). September 18 - October 3 : Public Hearings to Consider Adoption of Final Millage Rates and Budgets (September 21, 2017). (Deadlines illustrated do not provide for optional shortening of time frames.) 1

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7 Total County Revenues by Type & Expenditures by Function Adopted Budget Fiscal Year Total County Revenues by Type Other Taxes 8.9% Property Taxes 17.5% Balances Forward 35.8% TOTAL COUNTY REVENUES BY TYPE ADOPTED BUDGET FISCAL YEAR Licenses & Permits 0.6% Inter governmental 8.7% Charges for Services 13.9% Fines and Forfeiture 0.1% Miscellaneous 2.8% Total County Revenues Property Taxes $ 111,895,474 Other Taxes 56,871,191 Licenses and Permits 3,770,170 Inter-governmental Revenues 55,659,813 Charges for Services 89,036,062 Fines & Forfeitures 702,145 Miscellaneous Revenues 18,097,049 Impact Fees 2,878,500 Special Assessments 49,768,155 Administrative Transfers 5,376,474 Debt Proceeds 17,226,217 Balances Forward 229,055,230 Total Budgeted Revenues $ 640,336,480 Debt Proceeds 2.7% Administrative Transfers 0.8% Special Assessments 7.8% Impact Fees 0.4% Total County Expenditures by Function Culture / Recreation 2.7% Transportation 18.3% TOTAL COUNTY EXPENDITURES BY FUNCTION ADOPTED BUDGET FISCAL YEAR Court Related Expenditures 1.3% Reserves 18.0% Economic Env 1.6% Total County Expenditures General Government $ 91,086,228 Debt Service 15,272,846 Public Safety 173,694,915 Physical Environment 70,492,148 Economic Environment 10,346,943 Human Services 21,226,450 Transportation 117,408,137 Culture / Recreation 17,168,617 Court Related Expenditures 8,142,040 Reserves 115,498,156 Total Budgeted Expenditures $ 640,336,480 Human Services 3.3% Physical Environment 11.0% Public Safety 27.1% General Government 14.2% Debt Service 2.4% 4

8 Total County Expenditures by Type & Expenditures by Elected Office Adopted Budget Fiscal Year Total County Expenditures by Type Capital Outlay 27.4% TOTAL COUNTY EXPENDITURES BY TYPE ADOPTED BUDGET FISCAL YEAR Debt Services 2.4% Grants & Aids 3.0% Non Operating 20.4% Total County Expenditures Personal Services $ 201,447,978 Operating Expenses 97,692,199 Capital Outlay 175,601,381 Debt Service 15,272,846 Grants & Aid 19,529,530 Non-Operating Total Budgeted Expenditures $ 130,792, ,336,480 Operating Expenses 15.3% Personal Services 31.5% Total County Expenditures by Elected Office TOTAL COUNTY EXPENDITURES BY ELECTED OFFICE ADOPTED BUDGET FISCAL YEAR Capital Improvements 27.4% County Commission Operations 32.6% Tax Collector 1.2% Sheriff 12.1% Supervisor of Elections 0.4% Debt Services 2.4% Grants & Aid 3.0% Non operating 19.8% Clerk of Circuit Court 0.5% Property Appraiser General Fund 0.5% Total County Expenditures County Commission Operations $ 209,023,923 Capital Improvements 175,405,100 Debt Service 15,272,846 Grants & Aid 19,529,530 Non-operating - County Commission 126,934,120 Clerk of the Circuit Court 3,056,841 Property Appraiser - General Fund 3,350,164 Sheriff 77,199,128 Supervisor of Elections 2,567,402 Tax Collector Total Budgeted Expenditures $ 7,997, ,336,480 5

9 Countywide vs. Non-Countywide Budget Prepared by: David R. Ellspermann, Clerk of the Circuit Court & Comptroller - Budget Department The County's Budget is composed of two major components. The Countywide budget and the Non-Countywide budget. The expenditures of the countywide budget are incurred to provide services to all residents in the County. The Non-Countywide budget represents funding for various limited service areas within the County. In Millions of Dollars $445 The Countywide budget represents the majority of funding for operations. $195 The Non-Countywide budget represents the total funding for many separate service districts. Countywide Non Countywide 6

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11 Countywide Revenues by Type & Expenditures by Function Adopted Budget Fiscal Year Property Taxes 14.2% Balances Forward 35.5% Countywide Revenues by Type COUNTYWIDE REVENUES BY TYPE ADOPTED BUDGET FISCAL YEAR Other Taxes 12.7% Licenses & Permits 0.04% Intergovernmental 12.0% Charges for Services 14.3% Fines and Forfeiture 0.2% Countywide Revenues Property Taxes $ 63,159,769 Other Taxes 56,346,235 Licenses and Permits 192,470 Inter-governmental Revenues 53,603,494 Charges for Services 63,493,926 Fines & Forfeitures 698,250 Miscellaneous Revenues 15,955,222 Special Assessments 11,569,041 Administrative Transfers 4,800,737 Debt Proceeds 17,226,217 Balances Forward Total Budgeted Revenues $ 157,942, ,987,795 Debt Proceeds 3.9% Administrative Transfers 1.1% Miscellaneous 3.6% Special Assessments 2.6% Countywide Expenditures by Function Debt Service 1.4% COUNTYWIDE EXPENDITURES BY FUNCTION ADOPTED BUDGET FISCAL YEAR Physical Environment 4.4% Public Safety 20.7% General Government 19.4% Human Services 4.8% Reserves 19.9% Economic Environment 1.5% Transportation 22.4% Culture / Recreation 3.7% Court Related Expenditures 1.8% Countywide Expenditures General Government $ 86,388,834 Debt Service 6,159,288 Public Safety 91,987,311 Physical Environment 19,375,321 Economic Enviroment 6,838,345 Human Services 21,226,450 Transportation 99,880,443 Culture / Recreation 16,273,042 Court Related Expenditures 8,142,040 Reserves 88,716,721 Total Budgeted Expenditures $ 444,987,795 8

12 Adopted Reserves Countywide Budget Fiscal Year General Fund Reserve for Contingencies 1,347,373 (Funding for unanticipated needs.) General Fund Reserve for Cash to be Carried Forward 11,500,000 (Cash reserve to fund operations during first part of fiscal year prior to property tax collections.) Fine & Forfeiture Fund Reserve for Contingencies and Carry Forward 1,648,014 (Cash reserve to fund operations during first part of fiscal year prior to property tax collections.) County Transportation Maintenance Fund Reserve for Contingencies and Carry Fwd 11,462,835 (Cash reserve to initiate Road Assessment programs and fund unanticipated transportation costs) Dunnellon Airport Authority Fund Reserve for Contingencies 6,093 (Funds generated through operations of the Dunnellon Airport Authority reserved for future use.) Marion County Health Unit Trust Fund 87,943 (Funds generated for the Marion County Health Unit Trust Fund) Criminal Justice Court Costs Fund Reserve for Contingencies 20,534 (Funds generated for the Criminal Justice Court Costs Fund) Emergency Telephone System Fund Reserve for Contingencies and Carry Fwd 817,622 (Funds generated by the Telephone Fees restricted as to use by statute.) Tourist Development Tax 240,000 (Funds generated for Tourist Development.) Fine & Forfeiture Crime Prevention Fund 180,000 (Funds generated for Crime Prevention.) Medical Examiner Fund 272,686 (Multi county agreement funding for operation of the District 5 Medical Examiner's Office.) Parks & Land Acquisition Debt Service Fund Reserve for Contingencies 108,900 (Funds generated from Voted Debt Service Tax Levy and restricted as to use by statute.) Infrastructure Surtax Capital Projects Fund Reserve for Cash to be Carried Forward 6,204,265 (Funds generated for the Infrastructure Sales Tax Initative.) Solid Waste Disposal Fund Reserves for Future Capital Outlay / Landfill Closure 41,939,978 (Solid Waste operating revenue reserved for future solid waste infrastructure needs.) Solid Waste Disposal Fund Reserve for Future Land Purchase 9,251,622 (Solid Waste operating revenue reserved for future land purchase.) Insurance Fund Reserve for Self Insurance Claims 3,628,856 (Funds generated from County insurance allocations to be utilized for future claims.) Total Reserves Countywide Budget 88,716,721 Prepared by: David R. Ellspermann, Clerk of the Circuit Court & Comptroller - Budget Department 9

13 Prepared by: Clerk of the Circuit Court & Comptroller - Budget Department Fund Summary - Millage Rates Actual Actual Rolled-Back Adopted Adopted Millage Millage Millage Millage Millage Over / (Under) Fund # Fund Description: Roll Back Millage Countywide Funds Marion County Board of County Commissioners Countywide Ad Valorem Millage Rates Adopted Budget Fiscal Year General Fund Fine & Forfeiture Fund Marion County Health Unit Trust Fund Parks & Land Acquisition Debt Service Fund Total County - Wide Tax Levy Countywide Millage Rates Countywide Ad Valorem Millage Levy As assessed to an individual homeowner Fine & Forfeiture Fund FUNDN REVISE 13% Marion County Health Assessed value of home $ 127,719 Unit Trust Fund G % Homestead exemption (50,000) Fi 0.71 Parks & Land Average Taxable value of home 77,719 C 0 Acquisition Debt Service Fund X Adopted Countywide Millage Rate 4.02 General M Fund % Homeowner property tax levy $ % Pa 0.1 General Fund Fine & Forfeiture Fund Millage Rates As levied for the Countywide Budget Countywide taxable value $ 16,538,300, X Countywide Millage Rate 4.02 Marion County Health Unit Trust Fund Property Tax 95% $ 63,159,769 Parks & Land Acquisition Debt Service Fund Total Countywide Millage Rate

14 Countywide Millage Rates, Assessed Value, and Estimated Tax Receipts Adopted Budget Fiscal Year Prepared by: Clerk of the Circuit Court & Comptroller - Budget Department COUNTYWIDE TAX LEVY Adopted Adopted Adopted Adopted Adopted Adopted Budget Budget Budget Budget Budget Budget Fund Description: Assessed Valuations (In 1,000') 13,953,469 13,935,917 14,411,340 15,012,776 15,644,017 16,538,300 Countywide Funds General Fund Millage Rate Total Estimated 95% 42,285,989 42,232,797 43,673,567 45,496,219 47,409,195 52,318,913 Fine & Forfeiture Fund Millage Rate Total Estimated 95% 7,025,572 7,016,734 7,256,110 7,558,933 7,876,763 8,327,034 County Transportation Maintenance Fund Millage Rate Total Estimated 95% Marion County Health Unit Trust Fund Millage Rate Total Estimated 95% 1,590,696 1,588,695 1,642,893 1,711,457 1,783,418 1,885,366 Parks & Land Acquisition Dept Service Fund Millage Rate Total Estimated 95% 662, , , , , ,455 Total Countywide Millage Rate Total Estimated 95% 51,565,047 51,632,573 53,394,016 55,622,337 57,812,467 63,159,768 Marion County Board of County Commissioners Countywide Tax Levy 6.00 Total Millage Rates Fiscal Years Source: David R. Ellspermann, Clerk of the Circuit Court & Comptroller- Budget Department 11

15 Countywide Estimated Revenues and Other Receipts Adopted Budget Fiscal Year Countywide Estimated Revenues and Receipts General Fund - Major Revenue Sources Ad Valorem Tax 3.33 Mills $ 55,072,540 Communication Service Tax 2,327,920 State Revenue Sharing 9,042,147 1/2 Cent Sales Tax 22,092,129 Tax Collector Fees 5,550,000 Fleet Management 2,430,000 Cost Allocation 5,341,174 Fine & Forfeiture Fund - Ad Valorem Tax 0.53 Mills 8,765,299 Transportation - Major Revenue Sources Constitutional Gas Tax - 80% 3,718,546 Constitutional Gas Tax - 20% 929,636 One Cent Voted Gas Tax 2,199,488 Local Option Gas Tax 6 Cents 9,917,233 State Shared County Gas Tax 2,051,590 2nd Local Option Fuel Tax 2,278,534 Health Department - Ad Valorem Tax 0.12 Mills 1,984,596 General Debt Service - Major Revenue Source Voted Ad Valorem Levy 0.04 Mills 661,532 Solid Waste - Major Revenue Source Special Assessment 12,152,938 Landfill "Tipping" Fees 2,168, Fees 1,510,000 Tourist Development Tax 1,390,865 Infrastructure Surtax 34,905,510 Self Insurance 38,751,598 Other Countywide Revenue Sources Other Taxes 6,292,276 Licenses and Permits 202,600 Grants and Intergovernmental Revenues 17,725,423 Fees and Charges for Services 18,826,878 Fines and Forfeitures 735,000 Interest and Other Revenues 8,588,338 Special Assessments 25,000 TOTAL Estimated 100% $ 277,637,211 Less 5% as Required by Florida Law (12,618,805) TOTAL Estimated 95% $ 265,018,406 PLUS: Interfund Transfers 4,800,737 Debt Proceeds - Road Assessment Program 17,226,217 Balance Brought Forward 157,942,435 TOTAL ESTIMATED REVENUES AND OTHER RECEIPTS $ 444,987,795 12

16 Countywide Budget Fiscal Year Expenditures by Fund and Department: General Fund Animal Services Department Assessments - PA Belleview Sportsplex Circuit Court Judges Circuit Court Judges - Legal Research Circuit Court Judges - Technology Circuit Court Legal Research - Technology Clerk to County Commission - Transfer Code Enforcement Community Services Community Services/CDBG Cooperative Extension Service County Administrator County Attorney County Court Judges County Court Judges - Technology County Ct-Summ Claims Mediation Court Administration - Technology Court Administrator Courthouse Capital Courthouse Security Detention and Corrections Drug Court Drug Court Expansion DUI Court E Central FL Regional Planning Council Early Intervention Program Early Learning Coalition of Marion County Emergency Medical Services Emergency Solutions Program Employee Health Clinic Facilities Management Facilities Management - Health Building Family Mediation Finance & Admin Fleet Management Florida Forest Service - Fire Control General Fund - Transfers General Government Capital 3,069,579 15, ,822 17,000 1, ,800 10,755 3,048,841 1,073, ,130 3,041, ,567 1,175, ,737 6,625 37,365 11, ,648 25,000 2,614, ,000 39,600 87,529 4,100 58,000 72, , ,000 19,378, , ,444 7,926, ,242 5, ,718 6,621,774 43,747 1,852,454 2,282,394 13

17 Countywide Budget Fiscal Year Expenditures by Fund and Department: Guardian Ad Litem - Technology Guardian Ad Litem Program Health Health Services Capital Heart of Florida Health Center Historical Commission HOME Investment Partnership Program Human Resources Industry Development Information Technology Jail Capital Juvenile Dependency Drug Court Juvenile Drug Court Law Library GF Legislative Marion County Public Library System Marion Senior Services / Transit Marion Soil Conservation District Medicaid - Hospitals / Nursing Homes Mental Health Court Misdemeanor Drug Court MSTU / Assessments Neighborhood Stabilization Program 1 Neighborhood Stabilization Program 3 Ocala/Marion County Chamber & Economic Ptnr Other Recreation Programs Parks & Recreation Planning and Zoning Pre-Trial Release Procurement Services Property & Engineering Services Property Appraiser - Transfer Public Defender - LOV Public Defender - Technology Public Defender Administration Public Safety Communications Public Safety Radio Sheriff - Emergency Management - Transfer Sheriff - Jail - Transfer Sheriff Capital Small Business Development Council 9,586 16, , , ,000 9,000 1,741, ,275 1,503,100 3,366,682 1,078,967 12,267 88,132 60,000 15,863,972 6,696, ,290 56,774 5,278, ,706 6, ,412 1,889, , , ,855 3,342,815 1,392, , ,697 84,913 3,350, ,871 38,238 4,625,742 1,763, ,381 32,762, ,662 60,000 14

18 Countywide Budget Fiscal Year Expenditures by Fund and Department: Southeastern Livestock Pavilion Southeastern Livestock Pavilion Capital Supervisor of Elections - Transfer Tax Collector - Transfer Teen Court The Centers, Inc. Unclaimed Decedent Program Veterans Court Veterans Service Office Water Resources Department 519,714 65,000 2,567,402 7,997,426 71,592 1,251,447 40,000 46, , ,823 Total General Fund 163,485,368 Fine & Forfeiture Fund Administrative 1,648,014 Clerk - County Criminal - Transfer 8,000 F&F Transfers 98,695 Sheriff - Bailiff - Transfer 1,858,817 Sheriff - Regular - Transfer 6,422,528 State Attorney 71,000 State Attorney - LOV 23,175 State Attorney - Technology 490,300 Total Fine & Forfeiture Fund 10,620, % Gas Tax Construction Fund County Engineer - 80 % Gas Tax 11,460,273 Total 80 % Gas Tax Construction Fund 11,460, % Gas Tax Construction Fund Road Construction - 20 % Gas Tax 2,087,396 Total 20 % Gas Tax Construction Fund 2,087,396 County Transportation Maintenance Fund Ocala / Marion County Transit 250,000 Road & Street Facilities 24,408,455 Road Assessments 17,226,217 Transportation Department Total County Transportation Maintenance Fund 14,308,512 56,193,184 15

19 Countywide Budget Fiscal Year Expenditures by Fund and Department: Sidewalk Construction Fund Sidewalk Construction 290,128 Total Sidewalk Construction Fund 290,128 Dunnellon Airport Authority Fund Dunnellon Airport 1,767,345 Total Dunnellon Airport Authority Fund 1,767,345 Alcohol and Drug Abuse Trust Fund Community Service Programs 105,587 Total Alcohol and Drug Abuse Trust Fund 105,587 2nd Local Option Fuel Tax Fund Local Option Fuel Tax 2nd 5 Cents 11,545,232 Total 2nd Local Option Fuel Tax Fund 11,545,232 Marion County Health Unit Trust Fund Marion County Health Unit 2,024,130 Total Marion County Health Unit Trust Fund 2,024,130 Criminal Justice Court Costs Fund Court Innovations - Staff Attorney 64,294 Criminal Justice Court Costs Finance & Admin 20,534 Juvenile Alternative Program - Juv Drug Court 49,339 Law Library 62,000 Legal Aid Community Legal Services of Mid Florida 62,000 Total Criminal Justice Court Costs Fund 258,167 Law Enforcement Trust Fund Law Enforcement Finance & Administrative 380,540 Total Law Enforcement Trust Fund 380,540 Sheriff's Educational Fund Sheriff's Educational Fund 509,404 Total Sheriff's Educational Fund 509,404 16

20 Countywide Budget Fiscal Year Expenditures by Fund and Department: Emergency Telephone System Fund Management 4,152,667 Total Emergency Telephone System Fund 4,152,667 Tourist Development Tax Visitor and Convention Bureau 4,686,268 Total Tourist Development Tax 4,686,268 Parks and Recreation Fees Fund Parks & Recreation Fees 3,993,961 Total Parks and Recreation Fees Fund 3,993,961 Fine & Forfeiture - Crime Prevention Fund Crime Prevention 909,314 Total Fine & Forfeiture - Crime Prevention Fund 909,314 Medical Examiner Fund Medical Examiner 3,798,325 Total Medical Examiner Fund 3,798,325 Parks & Land Acquisition Debt Service Fund Parks & Land Acquisition Debt Service 775,880 Parks & Recreation Debt Service 108,915 Total Parks & Land Acquisition Debt Service Fund 884,795 Infrastructure Surtax Debt Service Fund Infrastructure Surtax Debt Service 1,200,001 Total Infrastructure Surtax Debt Service Fund 1,200,001 Public Improvement Transportation Debt Service Public Improvement Transportation - Debt Service 6,723,298 Total Public Improvement Transportation Debt Service 6,723,298 Parks & Land Acquisition Capital Project Fund Parks & Recreation Capital Projects Total Parks & Land Acquisition Capital Project Fund 293, ,374 17

21 Countywide Budget Fiscal Year Expenditures by Fund and Department: Infrastructure Surtax Capital Projects Fund Infrastructure Surtax - Emerg Comm 636,725 Infrastructure Surtax - EMS 2,645,032 Infrastructure Surtax - Fire 6,753,189 Infrastructure Surtax - Sheriff Jail 132,491 Infrastructure Surtax - Sheriff Patrol 5,666,445 Infrastructure Surtax - Sheriff Regular 464,397 Infrastructure Surtax - Transportation 32,394,530 Total Infrastructure Surtax Capital Projects Fund 48,692,809 Public Improvement Transportation Capital Proj Fund Transportation Capital Projects 909,258 Total Public Improvement Transportation Capital Proj Fund 909,258 Solid Waste Disposal Fund Solid Waste Collection Solid Waste Disposal Solid Waste Recycling Insurance Fund Insurance Risk and Benefit Services 2,738,548 64,368,487 2,157,809 Total Solid Waste Disposal Fund 69,264,844 38,300, ,931 Total Insurance Fund 38,751,598 Total Countywide Budget Appropriations 444,987,795 18

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23 Non-Countywide Revenues by Type & Expenditures by Function Adopted Budget Fiscal Year Non-Countywide Revenues by Type NON COUNTYWIDE REVENUES BY TYPE ADOPTED BUDGET FISCAL YEAR Licenses & Permits 1.8% Other Taxes 0.3% Property Taxes 24.9% Balances Forward 36.4% Intergovernmental 1.1% Charges for Services 13.1% Special Assessments 19.6% Fines & Forfeitures 0.002% Impact Fees 1.5% Miscellaneous 1.1% Administrative Transfers 0.3% Non-Countywide Revenues Property Taxes 48,735,705 Other Taxes 524,957 Licenses and Permits 3,577,700 Inter-governmental Revenues 2,056,319 Fines & Forfeitures 3,895 Charges for Services 25,542,136 Impact Fees 2,878,500 Miscellaneous Revenues 2,141,828 Special Assessments 38,199,114 Administrative Transfers 575,737 Balances Forward Total Budgeted Revenues $ 71,112, ,348,685 Non-Countywide Expenditures by Function NON COUNTYWIDE EXPENDITURES BY FUNCTION ADOPTED BUDGET FISCAL YEAR Transportation 9.0% Physical Environment 26.2% Culture / Recreation 0.5% Reserves 13.7% Economic Environment 1.8% General Government 2.4% Non-Countywide Expenditures General Government $ 4,697,394 Debt Service 9,113,558 Public Safety 81,707,604 Physical Environment 51,116,827 Economic Enviroment 3,508,598 Transportation 17,527,694 Culture / Recreation 895,575 Reserves 26,781,435 Total Budgeted Expenditures $ 195,348,685 Public Safety 41.8% Debt Service 4.7% 20

24 Non-Countywide Schedule of Millage Rates by Fund Adopted Budget Fiscal Year Fund Summary - Millage Rates Actual Actual Rolled-Back Adopted Millage Millage Millage Millage Fund Description: Special Districts (Non-Countywide Funds) MSTU for Law Enforcement Marion Oaks MSTU Silver Springs Shores Special Tax District Rainbow Lakes Estates - Comm Res Facility MSTU Hills of Ocala MSTU for Recreation Fire, Rescue and EMS Fund Prepared by: Clerk of the Circuit Court & Comptroller - Budget Department Adopted Millage Over/-Under Roll Back Millage NON-COUNTYWIDE TAX LEVY Adopted Adopted Adopted Adopted Adopted Adopted Budget Budget Budget Budget Budget Budget Fund Description: Special Districts (Non-Countywide Funds) MSTU for Law Enforcement Assessed Valuations (In 1000's) 10,060,063 10,042,770 10,372,300 10,699,888 11,180,368 11,792,812 Millage Rate Total Estimated 26,855,337 30,625,427 34,192,288 35,272,181 36,856,083 38,878,302 Marion Oaks MSTU Assessed Valuations (In 1000's) 392, , , , , ,758 Millage Rate Total Estimated 379, , , , , ,187 Silver Springs Shores Special Tax District Assessed Valuations (In 1000's) 171, , , , , ,673 Millage Rate Total Estimated 489, , , , , ,169 Rainbow Lakes Estates - Comm Res Facility MSTU Assessed Valuations (In 1000's) 89,483 86,713 84,369 89,309 94, ,179 Millage Rate Total Estimated 39,954 38,718 37,671 39,876 42,199 44,730 Hills of Ocala MSTU for Recreation Assessed Valuations (In 1000's) 103, , , , , ,154 Millage Rate Total Estimated 17,659 17,181 17,300 17,408 18,265 19,520 Fire, Rescue and EMS Fund Assessed Valuations (In 1000's) 10,242,228 10,226,030 10,565,433 10,988,168 11,386,949 12,006,555 Millage Rate Total Estimated 7,492,190 7,480,341 7,728,614 7,973,473 8,329,553 8,782,795 Total Estimated 35,274,781 39,000,630 42,854,883 44,217,116 46,206,208 48,735,703 21

25 Non-Countywide Budget Fiscal Year Property Taxes 40,924,529 Other Taxes 366,953 Charges for Services 834,130 Miscellaneous 74,500 Less 5% -2,110,006 Balances Forward 6,213, MSTU for Law Enforcement Personnel 30,442,172 Operating 6,638,977 Capital 57,007 Non-Operating 211,975 Transfers 2,251,182 Reserve 6,702,039 46,303,352 Total Expenditures 46,303,352 Other Taxes 92,000 Licenses and Permits 3,700,000 Miscellaneous 30,100 Less 5% -191,105 Balances Forward 4,777, Building Department Fund Personnel 3,113,787 Operating 959,334 Capital 220,663 Non-Operating 2,667,854 Reserve 1,447,092 8,408,730 Total Expenditures 8,408, Local Housing Assistance Trust Fund Intergovernmental 958,662 Miscellaneous 153,000 Less 5% -7,650 Balances Forward 2,404,586 Personnel 197,786 Operating 16,738 Capital 1,306 Grants & Aid 3,292,768 3,508,598 Total Expenditures 3,508, Impact Fee Trust Fund - District 1 Balances Forward 76,100 Capital 76,100 76,100 Total Expenditures 76, Impact Fee Trust Fund - District 2 Balances Forward 11,595 Capital 11,595 11,595 Total Expenditures 11,595 22

26 Non-Countywide Budget Fiscal Year Impact Fee Trust Fund - District 3 Balances Forward 339,387 Capital 339, ,387 Total Expenditures 339, Impact Fee Trust Fund - District 4 Balances Forward 1,551,000 Capital 1,551,000 1,551,000 Total Expenditures 1,551, Impact Fee Trust Fund - East District Impact Fees 1,360,000 Less 5% -68,000 Balances Forward 235,000 Capital 1,527,000 1,527,000 Total Expenditures 1,527, Impact Fee Trust Fund - West District Impact Fees 1,670,000 Less 5% -83,500 Balances Forward 158,000 Capital 1,744,500 1,744,500 Total Expenditures 1,744,500 Special Assessments 189,345 Miscellaneous 1,530 Less 5% -9,544 Balances Forward 311, Rainbow Lakes Estates - Fire Protection MSBU Operating 190,705 Capital 190,000 Reserve 112, ,828 Total Expenditures 492,828 23

27 Non-Countywide Budget Fiscal Year Property Taxes 446,513 Miscellaneous 78,090 Less 5% -26,231 Balances Forward 1,042, Marion Oaks MSTU Personnel 502,579 Operating 249,622 Capital 473,446 Reserve 315,221 1,540,868 Total Expenditures 1,540, Rainbow Lakes Estates - MSTU for Road Improvements Special Assessments 387,765 Miscellaneous 2,400 Less 5% -19,508 Balances Forward 491,089 Operating 86,163 Capital 775, ,746 Total Expenditures 861, Silver Springs Shores Special Tax District Property Taxes 617,020 Other Taxes 1,224 Miscellaneous 21,400 Less 5% -31,982 Balances Forward 463,052 Personnel 351,705 Operating 269,227 Capital 185,134 Reserve 264,648 1,070,714 Total Expenditures 1,070, Rainbow Lakes Estates - Comm Res Facility MSTU Property Taxes 47,084 Miscellaneous 905 Less 5% -2,399 Balances Forward 77,754 Operating 95,179 Capital 5,000 Reserve 23, ,344 Total Expenditures 123,344 24

28 Non-Countywide Budget Fiscal Year Property Taxes 20,548 Other Taxes 240 Miscellaneous 2,900 Less 5% -1,184 Balances Forward 17, Hills of Ocala MSTU For Recreation Operating 28,830 Capital 6,500 Reserve 4,504 39,834 Total Expenditures 39, Indian Meadow MSTU for Street Lighting Special Assessments 2,750 Miscellaneous 20 Less 5% -139 Balances Forward 3,477 Operating 6,108 6,108 Total Expenditures 6, Ocala Heights MSTU for Street Lighting Special Assessments 3,168 Miscellaneous 150 Less 5% -166 Balances Forward 31,414 Operating 34,566 34,566 Total Expenditures 34, Silver Springs Shores MSBU for Road Improvements Special Assessments 1,045,707 Miscellaneous 6,770 Less 5% -52,624 Balances Forward 1,206,528 Operating 114,664 Capital 2,091,717 2,206,381 Total Expenditures 2,206,381 25

29 Non-Countywide Budget Fiscal Year Lake Tropicana MSTU for Road Improvements Special Assessments 58,380 Miscellaneous 610 Less 5% -2,950 Balances Forward 167,065 Operating 7,361 Capital 215, ,105 Total Expenditures 223, Bahia Oaks MSTU for Street Lighting Special Assessments 13,350 Miscellaneous 60 Less 5% -671 Balances Forward 12,395 Operating 25,134 25,134 Total Expenditures 25,134 Special Assessments 4,585 Miscellaneous 30 Less 5% -231 Balances Forward 6, Boardman MSTU for Street Lighting Operating 10,975 10,975 Total Expenditures 10, Doublegate Subdivision MSTU for General Services Special Assessments 2,345 Less 5% -117 Balances Forward 794 Operating 3,022 3,022 Total Expenditures 3, Hickory Hill Subdivision MSTU for Street Lighting Special Assessments 2,520 Miscellaneous 20 Less 5% -127 Balances Forward 3,025 Operating 5,438 5,438 Total Expenditures 5,438 26

30 Non-Countywide Budget Fiscal Year Raven Hill Subdivision MSTU for General Services Special Assessments 2,125 Miscellaneous 40 Less 5% -108 Balances Forward 7,839 Operating 9,896 9,896 Total Expenditures 9, Golden Hills Turf & Country Club MSTU for Road Improve Special Assessments 43,050 Miscellaneous 930 Less 5% -2,200 Balances Forward 218,448 Operating 27,097 Capital 233, ,228 Total Expenditures 260, Kingsland Estates/Ocala Waterway MSBU Road Improve Special Assessments 153,800 Miscellaneous 2,790 Less 5% -7,830 Balances Forward 683,129 Operating 43,780 Capital 788, ,889 Total Expenditures 831, Kingsland Whispering Pines/Forest Glenn MSBU Rd Imp Special Assessments 153,900 Miscellaneous 580 Less 5% -7,725 Balances Forward 228,347 Operating 41,696 Capital 333, ,102 Total Expenditures 375, Silver Springs Acres MSBU for Road Maintenance Special Assessments 80,850 Miscellaneous 720 Less 5% -4,079 Balances Forward 31,272 Operating 36,145 Capital 72, ,763 Total Expenditures 108,763 27

31 Non-Countywide Budget Fiscal Year Ocala Waterway Estates MSBU for Road Maintenance Special Assessments 60,600 Miscellaneous 770 Less 5% -3,069 Balances Forward 139,313 Operating 72,782 Capital 124, ,614 Total Expenditures 197, NW 17th Avenue - Northwoods MSBU for Rd Maint Special Assessments 4,000 Miscellaneous 50 Less 5% -203 Balances Forward 4,764 Operating 7,014 Capital 1,597 8,611 Total Expenditures 8, Rainbow Park Units 1 & 2 MSBU for Road Maintenance Special Assessments 338,200 Miscellaneous 2,640 Less 5% -17,043 Balances Forward 540,807 Operating 35,000 Capital 706,191 Transfers 123, ,604 Total Expenditures 864, Paradise Farms MSBU for Roadside Mowing Special Assessments 14,400 Miscellaneous 80 Less 5% -724 Balances Forward 10,666 Operating 24,422 24,422 Total Expenditures 24,422 Special Assessments 11,335 Miscellaneous 120 Less 5% -573 Balances Forward 26, Stonecrest Center MSBU for Road Maintenance Operating 4,861 Capital 32,233 37,094 Total Expenditures 37,094 28

32 Non-Countywide Budget Fiscal Year Deer Path Estates Ph 1&2 MSBU for Road Maintenance Special Assessments 22,400 Less 5% -1,120 Balances Forward 500 Operating 11,362 Capital 10,418 21,780 Total Expenditures 21, Pine Run Estates MSTU for Road Improvements Special Assessments 50,940 Miscellaneous 540 Less 5% -2,575 Balances Forward 92,611 Operating 59,571 Capital 81, ,516 Total Expenditures 141, Churchill Subdivision MSTU for Street Lighting Special Assessments 2,340 Miscellaneous 30 Less 5% -119 Balances Forward 5,871 Operating 8,122 8,122 Total Expenditures 8, Woods and Lakes Subdivision MSBU for Rd Maintenance Special Assessments 37,532 Miscellaneous 1,380 Less 5% -1,947 Balances Forward 265,976 Operating 37,852 Capital 265, ,941 Total Expenditures 302,941 Special Assessments 1,314,728 Miscellaneous 9,950 Less 5% -66,234 Balances Forward 1,967, Marion Oaks MSBU for Road Improvements Operating 126,921 Capital 3,099,458 3,226,379 Total Expenditures 3,226,379 29

33 Non-Countywide Budget Fiscal Year Lake Weir/Edgewater MSBU for Street Lighting Special Assessments 28,313 Miscellaneous 380 Less 5% -1,435 Balances Forward 88,039 Operating 115, ,297 Total Expenditures 115, Silver Springs Comm. Redevelopment Area Trust Fund Intergovernmental 62,700 Miscellaneous 640 Less 5% -3,167 Balances Forward 3,372 Operating 31,057 Capital 32,488 63,545 Total Expenditures 63,545 Property Taxes 9,245,048 Other Taxes 92,169 Licenses and Permits 66,000 Special Assessments 30,150,288 Intergovernmental 94,400 Charges for Services 62,182 Fines and Forfeitures 4,100 Miscellaneous 210,500 Less 5% -1,995,563 Administrative Transfers 575,737 Balances Forward 10,883, Fire, Rescue and EMS Fund Personnel 29,976,757 Operating 6,638,508 Capital 281,456 Transfers 1,040,070 Reserve 11,451,941 49,388,732 Total Expenditures 49,388, Fire Rescue Impact Fees Fund Balances Forward 118,409 Capital 118, ,409 Total Expenditures 118,409 30

34 Non-Countywide Budget Fiscal Year Special Assessments 3,717,730 Intergovernmental 947,742 Miscellaneous 51,300 Less 5% -188,452 Balances Forward 8,301, Stormwater Program Personnel 823,300 Operating 1,792,297 Capital 7,170,642 Grants & Aid 103,000 Reserve 2,940,701 12,829,940 Total Expenditures 12,829, Rainbow's End MSTU for General Municipal Services Special Assessments 20,760 Miscellaneous 980 Less 5% -1,087 Balances Forward 164,244 Operating 13,128 Capital 166,769 Reserve 5, ,897 Total Expenditures 184, Tompkins & Georges Addition to Dunnellon MSTU Special Assessments 10,260 Miscellaneous 30 Less 5% -515 Balances Forward 4,348 Operating 14,123 14,123 Total Expenditures 14,123 Special Assessments 1,066 Miscellaneous 20 Less 5% -54 Balances Forward 3, Country Estates Buffington Addition MSTU Operating 4,044 4,044 Total Expenditures 4,044 31

35 Non-Countywide Budget Fiscal Year Marion Oaks MSTU for General Services Special Assessments 796,800 Miscellaneous 5,600 Less 5% -40,120 Balances Forward 823,535 Personnel 441,370 Operating 400,678 Capital 517,000 Reserve 226,767 1,585,815 Total Expenditures 1,585,815 Special Assessments 4,740 Miscellaneous 50 Less 5% -240 Balances Forward 9, Citrus Park MSTU Operating 13,825 13,825 Total Expenditures 13, Wineberry MSTU for General Services Special Assessments 3,330 Miscellaneous 20 Less 5% -168 Balances Forward 4,976 Operating 8,158 8,158 Total Expenditures 8, Golden Hills Turf & Country Club MSTU for Gen Services Special Assessments 26,945 Miscellaneous 160 Less 5% -1,355 Balances Forward 45,831 Operating 71,581 71,581 Total Expenditures 71,581 Special Assessments 1,352 Miscellaneous 50 Less 5% -71 Balances Forward 9, Delcrest Subdivision MSTU for General Services Operating 11,119 11,119 Total Expenditures 11,119 32

36 Non-Countywide Budget Fiscal Year Bellaire Subdivision MSTU for General Services Special Assessments 1,960 Miscellaneous 30 Less 5% -100 Balances Forward 6,035 Operating 7,925 7,925 Total Expenditures 7, Boulder Hill Subdivision MSTU for Street Lighting Special Assessments 1,600 Miscellaneous 30 Less 5% -82 Balances Forward 6,236 Operating 7,784 7,784 Total Expenditures 7,784 Special Assessments 17,019 Miscellaneous 150 Less 5% -859 Balances Forward 80, Series 2007B Debt Service Fund Debt Service 97,212 97,212 Total Expenditures 97,212 Special Assessments 311,738 Miscellaneous 25 Less 5% -15,587 Balances Forward 1, Series 2008B Debt Service Fund Debt Service 297, ,692 Total Expenditures 297,692 Special Assessments 50,914 Miscellaneous 25 Less 5% -2,547 Balances Forward 69, Series 2009A Debt Service Fund Debt Service 118, ,184 Total Expenditures 118,184 33

37 Non-Countywide Budget Fiscal Year Special Assessments 29,749 Miscellaneous 25 Less 5% -1,488 Balances Forward 6, Series 2010A Debt Service Fund Debt Service 34,709 34,709 Total Expenditures 34,709 Special Assessments 260,343 Miscellaneous 250 Less 5% -13,030 Balances Forward 23, Series 2011A Debt Service Fund Debt Service 271, ,525 Total Expenditures 271,525 Special Assessments 178,867 Miscellaneous 250 Less 5% -8,956 Balances Forward 19, Series 2012A Debt Service Fund Debt Service 189, ,843 Total Expenditures 189,843 Special Assessments 170,406 Miscellaneous 250 Less 5% -8,532 Balances Forward 27, Series 2013A Debt Service Fund Debt Service 189, ,937 Total Expenditures 189,937 Special Assessments 291,453 Miscellaneous 500 Less 5% -14,599 Balances Forward 53, Series 2014A Debt Service Fund Debt Service 331, ,000 Total Expenditures 331,000 34

38 Non-Countywide Budget Fiscal Year Special Assessments 28,181 Miscellaneous 75 Less 5% -1,414 Balances Forward 7, Series 2015A Debt Service Fund Debt Service 33,901 33,901 Total Expenditures 33,901 Special Assessments 105,665 Miscellaneous 125 Less 5% -5,291 Balances Forward 21, Series 2016A Debt Service Fund Debt Service 122, ,418 Total Expenditures 122, Series 2015A Capital Project Fund Balances Forward 14,315 Capital 14,315 14,315 Total Expenditures 14, Series 2016A Capital Project Fund Balances Forward 113,460 Capital 113, ,460 Total Expenditures 113, Series 2017A Capital Project Fund Balances Forward 633,050 Capital 633, ,050 Total Expenditures 633,050 35

39 Non-Countywide Budget Fiscal Year Charges for Services 25,990,147 Miscellaneous 1,590,000 Less 5% -1,379,007 Balances Forward 25,741, Marion County Utilities Fund Personnel 5,792,257 Operating 6,919,894 Capital 28,515,437 Debt Service 7,427,137 Reserve 3,288,234 51,942,959 Total Expenditures 51,942,959 36