Okeechobee County, Florida

Transcription

1 OKEECHOBEE COUNTY BOARD OF COUNTY COMMISSIONERS ADOPTED BUDGET FISCAL YEAR

2 Okeechobee County, Florida Okeechobee County Commissioners Terry Burroughs... Chairman/District 4 David Hazellief... Vice Chairman/District 1 Bryant Culpepper... District Bradley Goodbread... District 3 Kelly Owens... District 5 Elected County Officials Sharon Robertson... Clerk of the Circuit Court Mickey Bandi... Property Appraiser Noel Stephen... Sheriff Diane Hagan... Supervisor of Elections Celeste Watford... Tax Collector Okeechobee County Administration Robbie Chartier... County Administrator Kelley Conrad... Budget Director ADOPTED BUDGET 1 FISCAL YEAR 017/18

3 TABLE OF CONTENTS PAGE NUMBER Index... 1 Table of Contents Budget Message Okeechobee County Information Okeechobee County Population FY 008 through General Information Organizational Chart... 4 Authorized Funded Positions (Full Time) Property Tax Rates... 7 A Typical Tax Bill (chart)... 8 Fire Assessment Rates... 9 EMS Assessment Rates Okeechobee County Taxable Values (chart) Okeechobee County Principal Taxpayers... 3 Fifteen Year Millage Information Statewide Comparison Countywide Millage Rates 016 Millage by County Statewide Comparison Countywide Assessed Values 016 Assessed Values by County 35 Budget Fund Summary All Funds Okeechobee County Budget Totals by Object General Fund Major Object Code Summary Public Safety Fund Major Object Code Summary Transportation Trust Fund Major Object Code Summary Unincorporated Service Area Fund Major Object Code Summary Fire/Rescue Major Object Code Summary Other Funds Major Object Code Summary County Budget Source of Funds (chart) Five Year Comparison of Major Revenues (chart) State Shared Revenues FY14 through FY Gas Tax Revenues FY 14 through FY County Budget Where Funds are Expended (chart) Five Year Comparison Constitutional Officers Budget (chart) Five Year Comparison BOCC Budget Responsibilities (chart) County Budget Net Operating Budget (chart) Operating Department Revenues (chart) Operating Department Expenditures (chart) Debt Capacity Analysis Okeechobee County Debt Service Schedule... 5 Okeechobee County Beginning Fund Balances Designated Operating Reserves vs. Future Reserves by Fund Type Reserves by Type at Sept GENERAL FUND (001) Revenue Detail Expenditure Summary by Department Reserves Board of County Commissioners Clerk of the Circuit Court County Attorney Property Appraiser ADOPTED BUDGET FISCAL YEAR 017/18

4 PAGE NUMBER Tax Collector Supervisor of Elections County Health Department Administration Veterans Services Medical Examiner Emergency Management Mental/Physical Health, Indigent Services & Medicaid Recreation & Parks Sports Complex Summer Play Camp Extension Office Soil & Water Conservation Senior Services Central Florida Regional Planning Council Library Sheriff Facilities Maintenance Facilities Maintenance-Sports Complex Agri-Civic Center TRANSPORTATION TRUST FUND (101) Revenue Detail Expenditure Summary by Department Reserves Airport/Industrial Park CSX Railroad Public Works Road Maintenance Department Transportation Disadvantage Facilities Maintenance 136 TOURIST DEVELOPMENT FUND (10) Revenue Detail Expenditure Detail PUBLIC SAFETY FUND (103) Revenue Detail Expenditure Summary by Department Reserves State s Attorney Public Defender Victim s Advocate Guardian Ad Litem Court System ADOPTED BUDGET 3 FISCAL YEAR 017/18

5 PAGE NUMBER BOATING IMPROVEMENT FUND (105) Revenue Detail Expenditure Detail TOURISM SPECIAL REVENUE FUND (106) Revenue Detail Expenditure Detail RESIDENTIAL SOLID WASTE COLLECTION FUND (107) Revenue Detail Expenditure Detail LIBRARY BRICK FUND (108) Revenue Detail Expenditure Detail ENHANCED SYSTEM FUND (109) Revenue Detail Expenditure Detail FEDERAL EQUITABLE SHARING FUND (110) Revenue Detail Expenditure Detail LAW LIBRARY FUND (111) Revenue Detail Expenditure Detail MEDIATION AND ARBITRATION FUND (113) Revenue Detail Expenditure Detail DRUG ABUSE TRUST FUND (114) Revenue Detail Expenditure Detail LAW ENFORCEMENT TRUST FUND (115) Revenue Detail Expenditure Detail LOCAL LAW ENFORCEMENT BLOCK GRANT (116) Revenue Detail Expenditure Detail ADOPTED BUDGET 4 FISCAL YEAR 017/18

6 PAGE NUMBER UNINCORPORATED SERVICE AREA FUND (117) Revenue Detail Expenditures by Department Summary Reserves Planning and Zoning Mosquito Control Animal Control Economic Development Building Department Code Enforcement FIRE/RESCUE FUND (118) Fire Rescue Revenue Detail Emergency Medical Services Revenue Detail Expenditures by Department Summary Fire Rescue EMS Fire Rescue - Vehicle Maintenance STATE HOUSING INITIATIVE FUND (119) Revenue Detail Expenditure Detail COMMUNITY DEVELOPMENT BLOCK GRANT FUND (10) Revenue Detail Expenditure Detail LANDFILL TRUST FUND (11) Revenue Detail Expenditure Detail CEMETERY TRUST FUND (13) Revenue Detail Expenditure Detail DRIVER EDUCATION SAFETY TRUST FUND (16) Revenue Detail... 3 Expenditure Detail... 4 COURT INNOVATION FUND (18) Revenue Detail... 6 Expenditure Detail... 7 ADOPTED BUDGET 5 FISCAL YEAR 017/18

7 PAGE NUMBER LEGAL AID TRUST FUND (19) Revenue Detail... 9 Expenditure Detail IMPACT FEES TRUST FUND (130) Revenue Detail... 3 Expenditure Detail TEEN COURT TRUST FUND (131) Revenue Detail Expenditure Detail SPECIAL GRANTS FUND (13) Revenue Detail Expenditure by Department Summary Expenditure Detail SOLID WASTE MANAGEMENT FUND (133) Revenue Detail Expenditure Detail CRIME PREVENTION FUND (134) Revenue Detail Expenditure Detail CAPITAL IMPROVEMENT FUND (303) Revenue Detail Expenditure Detail Year Capital Improvement Plan ROAD IMPROVEMENT FUND (304) Revenue Detail Expenditure Detail OKEE-TANTIE ENTERPRISE FUND (401) Revenue Detail Expenditure Summary by Department Expenditure Detail - Okee-Tantie Park Facilities Maintenance... 7 MATHEWSON ESTATE LIBRARY TRUST FUND (606) Revenue Detail Expenditure Detail ADOPTED BUDGET 6 FISCAL YEAR 017/18

8 ADOPTED BUDGET 7 FISCAL YEAR 017/18

9 ADOPTED BUDGET 8 FISCAL YEAR 017/18

10 ADOPTED BUDGET 9 FISCAL YEAR 017/18

11 ADOPTED BUDGET 10 FISCAL YEAR 017/18

12 ADOPTED BUDGET 11 FISCAL YEAR 017/18

13 ADOPTED BUDGET 1 FISCAL YEAR 017/18

14 ADOPTED BUDGET 13 FISCAL YEAR 017/18

15 Okeechobee County is centrally located from the east and west coasts of Florida on the north shore of famous Lake Okeechobee and bordered on the west by the Kissimmee River. The county is bordered by Osceola County on the north, Glades and Highlands County on the west and Indian River, St. Lucie and Martin counties on the east. The annual average temperature is 83.5 degrees with summer daytime highs usually in the low 90s and summer nights in the low 70s. Most of the county s projected 40,05 population lives in the southern part of the county. There is only one incorporated city, the City of Okeechobee, with an estimated population of 5,534 residents as of 015. Between the months of November and April the county realizes an influx in population between 1,000 and 15,000. TRANSPORTATION: AIRPORTS: Okeechobee County Airport, which is owned and operated by Okeechobee County Board of County Commissioners, has two runways and a terminal. The airport is located on Hwy 98 North one mile north of town. The airport is used primarily for charter and local area air traffic. Located an hour and a half s drive from Okeechobee County, Orlando International Airport (to the north) and Palm Beach International (to the south) provide major airline service to all of the United States. HIGHWAYS: US 441 is the principal north/south highway which runs to Interstate 95 and the Florida Turnpike providing access from Maine to the Florida Keys. State Road 70 is the principal east/west highway providing direct access to both coasts of Florida. BUS SERVICE: Greyhound Van Lines closest terminal is thirty minutes to the east in Ft. Pierce and offers daily national and chartered services. TRAIN SERVICE: Amtrak has a terminal in Okeechobee that offers limited national service. EMPLOYERS: Okeechobee County s Largest Employers Name of Firm Okeechobee County School Board Walmart Supercenter Raulerson Hospital Entegra Roof Tile Corp Okeechobee Correctional Institution Okeechobee County Okeechobee County Sheriff s Department Walpole Inc. McArthur Farms Okeechobee Health Care Facility Industry Education Retail Sales Health Care Manufacturing Law Enforcement Government Law Enforcement Transportation Agriculture Health Care ADOPTED BUDGET 14 FISCAL YEAR 017/18

16 Okeechobee County Population FY 008 thru FY ,000 40,800 40,806 40,600 40,400 40,37 40,00 40,000 39,800 40,013 39,973 39,996 39,870 39,805 39,76 39,88 40,05 39,600 39,400 39, As shown Okeechobee County has grown by 1.3% in 10 years. Source: ADOPTED BUDGET 15 FISCAL YEAR 017/18

17 GENERAL INFORMATION Background Okeechobee County, Florida (the County ) was created in 1917 from parts of Palm Beach, St. Lucie and Osceola Counties. A five member Board of County Commissioners, elected at large for a term of four years, governs the County. The Board annually elects a Chairman and Vice- Chairman. The Chairman represents the County Board whenever and wherever called upon to do so, signs documents and/or agreements and contracts entered into by the County and writes letters for the Board when so authorized. The powers and duties of the County Commissioners are those prescribed by the State Constitution, or by the Legislature. These powers and duties are as follows: Pass ordinances Build and maintain county buildings, roads and bridges Insure county buildings Represent the County in legal causes Alter, lay out, establish, vacate or discontinue any county road, highway, or bridge in the county Fix and appoint bonds of county officers, as provided by law Issue bonds when appropriate for county purposes, including erecting county buildings and constructing roads and other public facilities Apportion and order the levy of all county taxes in accordance with the law, either for specific or general purposes Approve accounts against the County, and the budget requests of all departments under their authority Perform all other acts and duties which may be authorized by law In addition to the elected Board of County Commissioners, Okeechobee County has five Constitutional Officers: Clerk of the Circuit Court, Property Appraiser, Sheriff, Supervisor of Elections and Tax Collector. These officers, elected by the voters of Okeechobee County, operate independently of each other. The constitutional officers perform functions specifically designed by the Florida Constitution. The various funding for these officers are included within this document. The Commissioners have no authority over constitutional officers, officers appointed by the governor, Okeechobee Utility Authority, or the School Board. The County Administrator is the chief administrative officer of the County. The County Administrator is hired by the Board of County Commissioners and is directly responsible to the Board for the administration and operation of all departments (refer to the organizational chart) under the Board and for the execution of Board policies. The County Administrator oversees the preparation of the County budget and its administration throughout the budget year. Budgetary responsibilities of the County Administrator are those prescribed in F.S (d). ADOPTED BUDGET 16 FISCAL YEAR 017/18

18 Fiscal Policy Statement Okeechobee County s responsibility to its citizens is to correctly account for public funds, manage County finances wisely, and plan for adequate funding of services desired by the public. With the change in federal policies toward local government and the economic condition of our area, Okeechobee County needs to ensure that it is capable of adequately funding and providing local government services needed by the community. Sound fiscal policies that are realistic and consistent provide useful guidance for the long-term programming of services and facilities. They also provide a set of assumptions under which budget and tax decisions should be made. The following list reflects the Budget Policies followed by Okeechobee County: General Policy 1. The Board at the account group summary level will annually adopt the operating budget authorizing expenditure of County funds.. The budgeted expenditures and reserves of each fund (including reserves for contingencies, balances to be carried forward, and all other purposes) will equal the sum of projected beginning balances for the fiscal year and all revenues that reasonably can be expected to be received during the fiscal year. In other words, the revenues and expenditures must be equal in order to present a balanced budget. Revenue will be estimated at 95 percent of all receipts reasonably anticipated from all sources [F.S ()(b)]. Reserve Policy 1. A reserve for contingencies will be budgeted in each operating fund in an amount not exceeding 10% of the total fund budget, for reallocation by the Board as needed during the year to fund unexpected operations or events.. a) A reserve for Balances to be Carried Forward will be budgeted in any fund which requires monies to be carried forward into the following year to support operations until sufficient current revenues (taxes and assessments) are received. In no case will this amount exceed the projected cash needs for 90 days of operations, up to a maximum of 0% of the total fund budget. b) A reserve for anticipated expenditures (salary increases) may be appropriated under direction of the Board of County Commissioners. There is no percentage cap on these items. 3. Appropriations from a reserve for future construction and improvement may be made only by resolution of the Board for the purpose or purposes for which the reserve was made. 4. The Board adopted a minimum floor of $,500,000 in reserves for the Landfill Trust Fund. Fund Balance Policy 1. Fund balances, which are anticipated at the end of a fiscal year, will be budgeted as the beginning fund balance for that fund for the next fiscal year. ADOPTED BUDGET 17 FISCAL YEAR 017/18

19 . The balances of contract commitments, which are anticipated not to be completed by September 30, must be re-budgeted when the budget is adopted in September. Revenue Policy 1. The use of ad valorem tax revenues will be limited to General Fund, Public Safety Fund, Capital Projects Fund, County Health Department, Landfill Trust Fund and municipal service taxing units.. The use of gas tax revenues will be limited to the Transportation Trust Fund and Road Improvement Fund, unless required in other funds by bond indenture agreements. 3. The use of half-cent sales tax revenues will be limited to the General Fund unless required in other funds by bond indenture agreements. 4. Pursuant to Ordinance 9-14 & as amended, the Tourist Development Plan and the Tourist Development Tax proceeds will be appropriated as follows: a) promote and advertise county tourism, b) directing advertisement toward transient travelers, in-state travelers, as well as out-of-state. 5. The use of small county one cent discretionary sales tax is not limited to any particular fund. 6. Fee revenues will be anticipated for purposes of budget preparation using fee schedules which have been adopted by the Board and historic collection rates. 7. County staff will continue to aggressively pursue grant funds. Revenues will be budgeted for current grants at anticipated award levels. The budget will be amended for new grants upon award. 8. The County will allocate countywide revenues to the general and capital projects funds. 9. All revenues which are reasonably expected to be unexpended and unencumbered at the end of the fiscal year will be anticipated as beginning balance in the budget of the following fiscal year. 10. Cash Balances remaining in any fund at year end will stay in that fund for subsequent years, except as otherwise provided for by Florida Statutes. Appropriation Policy 1. Appropriations of the Board will be assigned line item object code numbers as deemed appropriate by the County Administrator and Clerk s Finance Division to facilitate managerial control and reporting of financial operations.. Each year the County Administrator will prepare an indirect cost allocation plan for administrative/indirect costs. These will be budgeted and charged for all departments. 3. The budget requests of all departments will include itemized lists of all needed operating equipment, and of any rolling stock in inventory for which replacement is being requested. ADOPTED BUDGET 18 FISCAL YEAR 017/18

20 Financial Structure To provide proper accountability for the different kinds of resources, funds are established. Each fund is a separate entity with its own resources, liabilities, and residual balance. Some homogeneous funds have been consolidated for budget presentation. Funds with similar objective, activities and legal restrictions are, for reporting purposes, placed in one of three groups: 1. GOVERNMENTAL FUNDS: Governmental Funds account for general governmental activities, such as law enforcement, which are largely supported by taxes and fees. They are accounted for on a spending or financial flow basis. Government Funds include the following: a. The General Fund accounts for all county-wide services not reported in other funds. In accordance with GASB 54, the Public Safety Fund is also included with the General Fund for financial reporting. The fund has been included on a separate tab for consistency with prior years. b. Special Revenue Funds account for resources received from special sources, dedicated or restricted to specific uses. The following are included as Special Revenue Funds: Transportation Trust Fund Boating Improvement Fund Residential Solid Waste Collection Fund Federal Equitable Sharing Fund Law Library Fund Drug Abuse Trust Fund Local Law Enforcement Block Grant Fund Fire Rescue Fund CDBG Fund Cemetery Trust Fund Court Innovation Fund Impact Fee Trust Fund Special Grants Fund Crime Prevention Fund Tourist Development Fund Tourism Special Revenue Fund Library Brick Fund Enhanced Fund Mediation & Arbitration Fund Law Enforcement Trust Fund Unincorporated Service Area Fund SHIP Fund Landfill Trust Fund Driver Education Safety Trust Fund Legal Aid Fund Teen Court Fund Solid Waste Mgmt. Fund c. Debt Service Funds account for the accumulation of resources for, and the payment of interest, principal and other costs of long-term debt. The County currently has no Debt Service Funds. d. Capital Projects Funds account for the accumulation and use of resources for the acquisition of buildings, infrastructure, and other capital facilities such as parks. The County Budget includes two Capital Projects Funds: Capital Projects Fund Road Improvement Fund ADOPTED BUDGET 19 FISCAL YEAR 017/18

21 . PROPRIETARY FUNDS: Proprietary Funds account for those activities 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 the following: a. Enterprise Funds account for activities, such as RV Park, which are similar to those provided by private enterprise and whose costs are paid from user charges or from revenue sources other than general governmental revenue. The following are included as Enterprise Funds: Okee-Tantie Enterprise Fund b. Internal Service Funds account for operations through which the County provides itself with essential services, which would otherwise be purchased from commercial suppliers. The governmental departments using the services pay costs of operations for these funds. The budget does not include any of these funds. 3. FIDUCIARY FUNDS: Fiduciary Funds account for assets belonging to others, such as escrow deposits, which are under the County s control for administration. Agency and expendable trust funds are accounted for like governmental funds. Nonexpendable trust funds are accounted for like proprietary fund types. Fiduciary Funds include the following: a. Expendable Trust Funds account for assets held by the County in trust for administration and disbursement for specific purposes. The following are included as Expendable Trust Funds: Mathewson Estate Library Trust Fund b. Agency Funds account for assets belonging to others which are held pending disposition. The County Budget does not include any of these funds. Budgetary Basis The County adopts budgets for all Government Funds and Expendable Trust Funds on a modified accrual basis. The budgets for Proprietary Funds are adopted on an accrual basis. Depreciation expense is not budgeted; however, expenditures for capital outlays are budgeted. Under the modified accrual basis, revenues are 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. There are, however, several important exceptions to this rule: (1) Inventories of materials and supplies, which may be considered expenditures either when purchased or when used, () Prepaid insurance and similar items which need not be reported, (3) Accumulated unpaid vacation, sick pay, and other employee benefit amounts which need not be recognized in the current period, but for which larger-than-normal accumulations must be disclosed in the notes to the financial statements, (4) Principal and interest on long-term debt which are generally recognized when due. All governmental funds and Expendable Trust Funds are accounted for using the modified accrual basis of accounting. ADOPTED BUDGET 0 FISCAL YEAR 017/18

22 Under the accrual basis, revenues are 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. Fund balance allocations (residual un-appropriated liquid assets resulting from prior year s operations) are budgeted and included as revenue on a budgetary basis but are eliminated on a Generally Accepted Accounting Principles (GAAP) basis for final reporting. Cost Allocation The Board of County Commissioners uses a Cost Allocation Plan for Central/Indirect Services. It is the Board s practice to work toward a goal of allocating all costs, wherever practical, to the departments receiving the benefits. At present, this involves allocating the costs of central services, which include administrative functions (budget, personnel, risk management, legal and facilities maintenance). Capital Budgeting Okeechobee County has compiled a five-year Capital Improvement Program (CIP). Proposed projects are prioritized by department heads and the available funds allocated accordingly. The five-year plan is included in the CIP Fund. Budget Process Beginning in early December, Administration develops area-specific economic data that is useful in preparing revenue and expenditure forecasts for the current and upcoming budget years. Examples of such data are sales tax trends, interest rate patterns, Consumer Price Index movement, statewide and local housing starts, internal cost and revenue trends, etc. This data is compiled, analyzed, and applied in the preparation of detailed revenue and expenditure forecasts for the current and upcoming budget year. This forecast becomes the basis for policy decisions relating to expenditure patterns for the remainder of the current fiscal year and for discussions with Board members regarding the upcoming budget year. After budgets are submitted by departments for review in early March, the County Administrator, and/or his/her designee, analyzes each submission for accuracy, content and compliance with the previously determined priorities and policies. Funding levels to be recommended to the Board are determined in departmental budget reviews with Administration. These staff meetings provide each department head with the opportunity to discuss and justify the amounts requested in their individual departmental submissions. The hearings also provide a forum for the explanation of revisions to budget submissions by Administration. Such revisions are usually made to bring individual budget submissions in line with the aggregate spending levels desired by the Board. As these submissions become ready for Commission consideration, the Board reviews the requests in a series of preliminary budget workshops from May to July. ADOPTED BUDGET 1 FISCAL YEAR 017/18

23 Following department budget reviews, the County Administrator, and/or his/her designee, prepares the proposed budget document for submission to the Board for review and approval. The proposed budget is submitted to the Board in July and the final budget work sessions take place between July and August. The budget work sessions provide a forum for the finalization of spending plans, the establishment of proposed millage rates and the formalization of final policy statements. A copy of the proposed budget is posted on the County website for review by department heads and made available for inspection by the public prior to the final budget hearings held in September. Following Board approval of the final spending plan, Administrative staff will prepare the approved budget for distribution to the commissioners and other interested parties. The final adopted budget is also posted on the County website for review. The budget for the upcoming year becomes effective October 1 and the spending plan, as authorized by the Board, will be implemented throughout the fiscal year. Budget Calendar Budget formulation, adoption, and execution in Okeechobee County involves the year-round interaction of many people at various levels within the County. The purpose of the process is to identify service needs, develop strategies for meeting these needs, and advance detailed revenue and expenditure plans to carry out the strategic plans. As such, the budget process incorporates the following activities: Date December Activity Conduct staff meetings with the County Administrator and County Board to determine priorities for the budget year. Develop the budget preparation manual; design and print the budget forms. January March March-June May June 1 June End of June/ Early July Distribution of budget packages (including Capital Improvement Program request form, goals and objectives form, and revenue projection form) to operating units. Administration meets with department heads to communicate budget policies and priorities for the budget year. Budget submittals due to Administration. Budget Director reviews and tabulates all operating budgets, capital improvement projects and revenue projections. Capital Improvement Plan Workshop with BOCC (to be scheduled) Statutory deadline for submission of budget for the Property Appraiser, Sheriff, Clerk of Court, and Supervisor of Elections to the BOCC. Compilation of the budgets operating and capital improvements. Distribute proposed budget to the Board. July 1 Certified taxable value to be submitted by Property Appraiser. ADOPTED BUDGET FISCAL YEAR 017/18

24 July-Aug Aug 1 Aug 4 Mid-August September October 1 Board holds budget discussion sessions. Statutory deadline for submission the Tax Collector budget. Board certifies proposed millage rates to the Property Appraiser Adopt tentative assessment roll and preliminary rate resolutions for special assessments Hold two public hearing on proposed budget and millage rate. Implement adopted budget and Capital Improvement Program. This calendar complies with the requirements set forth in Florida Statutes Chapter 00 Determination of Millage. This calendar is subject to revision throughout the budget process due to changing needs of the Board or County Administration. Budget Adoption and Modification The Board annually adopts the budget by resolution for all funds of the County, exclusive of some Agency Funds. Budgetary authority is legally maintained at the fund level; however, the County s computerized financial system imposes budget controls at the appropriation level, by department. Amendments to the adopted budget can occur at any time during the fiscal year through action of the Board or the County Administrator in the following manner: 1. Budget Amendments Fund revenue and expenditure amounts may be increased or decreased by formal action of the Board following public notice as specified in Chapter 19.0(a) of the Florida Statutes. Amendments to adopted budgets normally result from either: (a) the desire to recognize an unanticipated excess amount of anticipated revenue; or (b) the unanticipated decrease of anticipated revenue. Fund revenue and expenditure amounts may be increased by the Board without public notification in the event of unanticipated revenue from an unanticipated source, or in the enterprise funds. The purpose of the amendment process is to adjust fund amounts to reflect the level of revenues reasonably anticipated to be received and to balance expenditures to these revenues in accordance with state law and sound financial practices.. Budget Transfers Transfers among expenditures or revenue accounts may be made during the fiscal year without Board approval if a division remains within its total operating budget. Transfers between funds, or from reserves in any fund, require approval of the Board of County Commissioners. ADOPTED BUDGET 3 FISCAL YEAR 017/18

25 Board of County Commissioners County Attorney County Administrator Public Safety Division Public Works Division Community Development Division Community Services Division Facilities Management Division Administrative Support Services Fire Services Roads, Bridges & Drainage Planning & Zoning Department Parks & Recreation Department Building Maintenance Executive Assistant to County Administrator Ambulance Service Engineering Services Department GIS/Address & Mapping Agri Civic Center Grounds Maintenance Deputy County Administratior (unfunded) Emergnecy Managment E-911 Coordinator Animal Control Services (MOU with Sheriff) Fleet Maintenance Services Heavy Equipment Maintenance Countywide Fuel System Signals & Street Light Maintenance Contract Mgmt Code Enforcement Department Building Compliance Department (contracted) SHIP/Housing Department Okee Tantie Campground & Marina (closed) Library Senior Services Department Capital Projects Budget Director HR/Risk Mgmt Director Ecnomic Developement (contracted) Purchasing Director (future) Countywide Radio System Veteran's & Indigent Services Airpor/Industrial Park Director UF/Ag Extension Office Tourist Development Coordinator Asst. to County Administrator/Special Projects Cemeteries ADOPTED BUDGET 4 FISCAL YEAR 017/18

26 AUTHORIZED FUNDED POSITIONS (FULL TIME) Actual Actual Actual Adopted Adopted Increase 5 Year 10 Year FY14 FY15 FY16 FY17 FY18 (Decrease) Change Change GENERAL FUND Board of County Commissioners County Administrator Veteran's Services Emergency Management Recreation and Parks Sports Complex Extension Office Soil Conservation Senior Services Library Facilities Maintenance Facilities Maint. Sports Complex Agri Civic Center General Fund Total UNINCORPORATED SERVICE AREA FUND Planning & Zoning Mosquito Control Animal Control Building Department Code Enforcement U.S.A. Fund Total TRANSPORTATION TRUST FUND Airport Public Works Road Maintenance Transportation Trust Fund Total Tourist Development Fund Total E Fund Total SHIP Fund Total CEMETERY TRUST FUND Fund Total CAPITAL IMPROVEMENTS FUND Fund Total OKEE TANTIE ENTERPRISE FUND Fund Total SOLID WASTE CONTRACT MGMT FUND Fund Total ADOPTED BUDGET 5 FISCAL YEAR 017/18

27 AUTHORIZED FUNDED POSITIONS (FULL TIME) Actual Actual Actual Adopted Adopted Increase 5 Year 10 Year FY14 FY15 FY16 FY17 FY18 (Decrease) Change Change FIRE RESCUE FUND Fire Rescue Vehicle Maintenance FIRE RESCUE FUND TOTAL TOTAL BOCC PERSONNEL Actual Actual Actual Adopted Adopted Increase 5 Year 10 Year FY14 FY15 FY16 FY17 FY18 (Decrease) Change Change Clerk Property Appraiser Tax Collector Supervisor of Elections Sheriff TOTAL FTE'S FOR CONST. OFFICERS ADOPTED BUDGET 6 FISCAL YEAR 017/18

28 PROPERTY TAX RATES Per F.S (5), a county may levy a maximum millage determined as follows: (a) The maximum millage rate that may be levied shall be the rolled-back rate calculated pursuant to s and adjusted for growth in per capita Florida personal income. (b) A rate of not more than 100 percent of the rate in paragraph (1) may be levied if approved by a twothirds vote of the governing body. (c) A rate in excess of the millage rate allowed in paragraph (b) may be levied if approved by a unanimous vote of the governing body. Actual Actual Actual Adopted Adopted Increase 013/ / / / /018 (Decrease) Property Valuation 1,500,997,846 1,51,730,807 1,579,698,555 1,656,133,17 1,71,340,88 Percentage Change over Prior Year 0.39% 1.38% 3.81% 4.84% 3.39% (1.0339) Millage Rate Options Roll-Back Rate Maximum millage with majority vote: Maximum millage with /3 vote: Maximum millage unanimous vote: Percentage above/(below) Roll-Back -.94% -3.15% 0.00% -.00% 0.00% PROPERY TAX REVENUE Public Safety (103) General Fund (001) (7.8684) Total Operating Millage (7.8684) Public Safety (103) General Fund (001) 1,89,09 13,006,33 13,386,54 13,473,306 13,473,383 (13,473,383) Total Operating Millage 1,89,09 13,006,33 13,386,54 13,473,306 13,473,383 (13,473,383) Jail Bond Redemption (03) Jail Bond Redemption (03) 53, , Total Voted Debt Millage 53, , Percentage Change over Prior Year #DIV/0! 1.38% % #DIV/0! #DIV/0! ADOPTED BUDGET 7 FISCAL YEAR 017/18

29 A TYPICAL TAX BILL Based on an average $75,000 Assessed Valuation Less: homestead exemption on the first and third $5,000 of the assessed value of an owner/occupied residence. The additional $5,000 only applies to non-schools portion of the tax bill. SFWMD 1% Ad Valorem Tax Levies Public Safety 1% School Board 35% Fire Service 11% Garbage Collection & Disposal 3% EMS Service 9% Adopted Adopted Increase/ Taxing Authority Tax Bill Total Tax Bill (Decrease) County Commissioners $ $ $ (6.68) Voted Debt - $ - $ - $ - Children's Services Council $ $ $ - School Board (1.30) SFWMD $ 7.75 $ 8.7 $ (0.5) Total Millage Rate $ $ $ (19.50) County Commissioners Fire Assessment $ $ $ $ - Garbage Assessment $ 0.00 $ 0.00 $ 0.00 $ - EMS Assessment $ 81.5 $ 81.5 $ $ 1.5 Total County Tax Bill $ $ $ 1.5 TOTAL TAX BILL $ $ $ (17.98) The above example reflects a typical tax bill for an average home with an assessed value of $75,000, less $50,000 for homestead exemptions, for a net valuation of $5,000. The tax bill is broken down by various rates that apply to the specific area in which the home is located. The homestead exemption for the School Board is only $5,000, for net valuation of $50,000. ADOPTED BUDGET 8 FISCAL YEAR 017/18

30 Rate Schedule FIRE ASSESSMENT UNINCORPORATED AREA ONLY RESIDENTIAL PROPERTY USE CATEGORIES Rate Per Dwelling Unit Residential $ AGRICULTURAL/VACANT PROPERTY USE CATEGORIES Rate Per Parcel Vacant $ Hotel/Motel/RV Parks Rate Per Room/Space Regulated by F.S. Chapter 513 $3.69 NON-RESIDENTIAL Building Classification Industrial/ PROPERTY USE CATEGORIES (in sq. ft. ranges) Commercial Warehouses <,000 $ $8.33,000-3,499 $313.0 $ ,500-4,999 $ $ ,000-9,999 $78.55 $ ,000-19,999 $1, $ ,000-9,999 $3,130.0 $ ,000-39,999 $4, $ ,000-49,999 $6,60.40 $1, ,000-59,999 $7,85.50 $1, ,000-69,999 $9, $1, ,000-79,999 $10, $1, ,000-89,999 $1,50.80 $, ,000-99,999 $14, $, , ,999 $15, $, , ,999 $18,781.0 $3, >= 140,000 $18,781.0 $3,966.0 ADOPTED BUDGET 9 FISCAL YEAR 017/18

31 Rate Schedule EMS ASSESSMENT RESIDENTIAL PROPERTY USE CATEGORIES Rate Per Dwelling Unit Residential $81.5 Hotel/Motel/RV Parks Rate Per Room/Space Regulated by F.S. Chapter 513 $5.59 NON-RESIDENTIAL Building Classification Industrial/ PROPERTY USE CATEGORIES (in sq. ft. ranges) Commercial Warehouses <,000 $75.79 $0.70,000-3,499 $ $1.40 3,500-4,999 $65.7 $.45 5,000-9,999 $ $ ,000-19,999 $ $7.00 0,000-9,999 $1, $ ,000-39,999 $,73.70 $ ,000-49,999 $3, $ ,000-59,999 $3, $ ,000-69,999 $4, $ ,000-79,999 $5, $ ,000-89,999 $6,063.0 $ ,000-99,999 $6,81.10 $ , ,999 $7, $ , ,999 $9, $84.00 >= 140,000 $10, $98.00 ADOPTED BUDGET 30 FISCAL YEAR 017/18

32 OKEECHOBEE COUNTY Taxable Values (in billions) Year The Countywide gross assessed valuation is 1.71 billion which is a decrease of 1.7% since 008 and a 6.19% increase from 016. The adopted tax rate for Tax Year 017 is Ad Valorem Proceeds vs. Property Valuation 40,000,000 35,000,000 30,000,000 5,000,000 0,000,000 15,000,000 10,000,000 5,000, Tax Year Valuation Proceeds ADOPTED BUDGET 31 FISCAL YEAR 017/18

33 PRINCIPAL TAXPAYERS Percentage of Total Taxable Type of 017 Taxable Valuation of Taxpayer Business Value $ 1,71,340,88 Florida Power & Light Utility 85,166, % Florida Gas Transmission Co Utility 77,075, % Gulfstream Natural Gas System Utility 49,975,000.9% Chambers Waste Systems of Florida Utility 16,451, % Embarq Florida, Inc Utility 16,434, % Cal-Maine Foods Inc Egg Farm 16,133, % Kampgrounds of America, Inc RV Condo 1,315, % Glades Electric Co-Op Inc Utility 11,891, % Wal-Mart Stores East, LP Retail 11,081, % Silver Palms RV Resort Estates RC Condo 10,94, % Source: Okeechobee County Property Appraiser ADOPTED BUDGET 3 FISCAL YEAR 017/18

34 FIFTEEN YEAR MILLAGE INFORMATION Countywide % change in Tax Countywide Countywide Assessment Ad Valorem Assessment Year Population* Millage Roll Tax Roll Roll , ,71,340,88 13,473, % , ,61,556,595 13,118,793.08% , ,579,698,555 13,386, % , ,51,730,807 13,006, % , ,500,997,846 1,89, % 01 39, ,495,3,109 1,779, % , ,569,530,347 13,414, % , ,556,664,948 1,453, % , ,875,1,397 14,069, % , ,187,718,898 13,71, % , ,478,367,043 13,8, % , ,849,487,797 13,131, % , ,486,995,036 11,54,1 0.50% , ,34,069,68 9,564, % , ,10,537,060 8,965, % *Source: Florida Population Estimates for Counties ADOPTED BUDGET 33 FISCAL YEAR 017/18

35 STATEWIDE COMPARISON "COUNTYWIDE MILLAGE RATES" 016 Millage by County Countywide Countywide Rank County Rate Rank County Rate 1 Duval Osceola Dixie Escambia Hamilton Nassau Liberty Manatee Madison Franklin Union Charlotte Calhoun Martin Gilchrist Volusia Washington Santa Rosa Holmes Saint Johns Glades Hillsborough Bradford Sumter Putnam Broward Levy Pinellas Suwannee Clay Lafayette Lake Alachua Seminole Gadsden Palm Beach Hardee Dade Highlands Bay DeSoto Orange Hendry Brevard Leon Lee Wakulla Marion Okeechobee* Walton Flagler Collier Columbia Okaloosa Jackson Indian River Hernando Sarasota Jefferson Monroe Pasco Saint Lucie Citrus Gulf Taylor Baker Polk * Okeechobee County had a Countywide Millage rate lower than 5 other counties in the state of Florida. Source: Department of Revenue ADOPTED BUDGET 34 FISCAL YEAR 017/18

36 STATEWIDE COMPARISON "COUNTYWIDE ASSESSED VALUES" 016 Assessed Values by County Assessed Assessed Rank County Value Rank County Value 1 Miami-Dade 304,390,770, Nassau 9,094,461,75 Broward 03,504,056, Highlands 6,69,780,361 3 Palm Beach 195,630,354,19 40 Putnam 4,890,810,737 4 Orange 138,814,90,19 41 Columbia 3,597,467,795 5 Hillsborough 104,56,841,563 4 Hendry 3,79,963,663 6 Pinellas 88,011,16, Franklin,478,691,847 7 Collier 86,657,591, Jackson,465,96,161 8 Duval 81,695,76, Levy,44,60,781 9 Lee 80,710,011, Okeechobee*,310,568, Sarasota 61,15,987,78 47 Gadsden,76,304, Brevard 50,557,06, Suwannee,54,748,19 1 Volusia 39,579,781, Gulf,171,181, Polk 38,81,714, DeSoto 1,993,74, Manatee 36,486,78, Hardee 1,981,178,78 15 Seminole 35,606,491,485 5 Wakulla 1,739,7, Pasco 31,87,995,61 53 Taylor 1,77,567, Monroe 9,044,9, Glades 1,453,677,84 18 Saint Johns 7,13,95, Baker 1,385,19,78 19 Osceola 7,176,069, Bradford 1,76,750,708 0 Escambia 4,180,186, Washington 1,188,688,935 1 Leon 3,914,063, Hamilton 968,38,396 Martin 3,60,769, Madison 938,759,553 3 Saint Lucie 3,608,00, Gilchrist 904,743,555 4 Lake 3,476,74, Jefferson 878,50,963 5 Alachua 3,386,817,689 6 Dixie 85,49,68 6 Marion 1,973,577,69 63 Holmes 754,377,633 7 Okaloosa 0,163,10, Liberty 641,856,090 8 Bay 19,939,199,60 65 Calhoun 594,107,51 9 Indian River 18,697,149, Union 456,517,08 30 Charlotte 18,10,59,38 67 Lafayette 430,544, Walton 17,454,499,58 3 Clay 13,358,775, Sumter 13,064,13,5 34 Santa Rosa 1,130,861, Hernando 11,756,595, Citrus 11,503,6,53 37 Flagler 9,991,805,994 * Okeechobee County assessed property value ranked 46th, when compared to other counties in the state of Florida. Okeechobee County had the third highest property valuation in the Heartland Region. Source: Florida Department of Revenue The Florida Heartland is a region of Florida located to the north and west of Lake Okeechobee, composed of six inland, non-metropolitan counties DeSoto, Glades, Hardee, Hendry, Highlands, and Okeechobee. ADOPTED BUDGET 35 FISCAL YEAR 017/18

37 1 3 4 BUDGET FUND SUMMARY ALL - FUNDS 5 Actual Actual Actual Amended Projected Adopted Increase 6 Fund Title 013/ / / / / /018 (Decrease) 7 General Fund (001) 3,074,98 3,836,600 5,381,764 34,6,991 5,739,901 36,5,046 1,60,055 8 Transportation Trust Fund (101) 4,617,80 3,934,35 5,036,359 1,104,856 5,064,413 9,007,569 (3,097,87) 9 Tourist Development Fund (10) 130, 151,434 43,69 653,646 19, ,846 95,00 10 Public Safety Fund (103) 06,08 185,746 75,970 59,645 7,96 87,886 8,41 11 Boating Improvement Fund (105), ,800 60, ,587 7,399 1 Tourism Special Revenue Fund (106) ,37 30, ,511 (11,816) 13 Residential SW Assessment Fund (107),465,360,447,997,45,001 3,078,183,75,159 3,33,756 45, Library Brick Fund (108) 1,04 0 6,500 4, , Enhanced 911 System (109) 10,904 36,649 13,948 1,065,57 607,008 7,57 (34,730) 16 Federal Equitable Sharing Fund (110) Law Library Fund (111) 10,846 1,619 14,608 1,684 13,313 1,600 (84) 18 Mediation & Arbitration Fund (113) 0 1,80 1,80 36,36 1,80 35,11 (1,05) 19 Drug Abuse Trust Fund (114) 5,000 0,000 36,35 1,580 0,68 (15,670) 0 Law Enforcement Trust Fund (115) 51,306 86,975 93, ,53 61,30 157, LLEBG Fund (116) 13,750 14,17 11,330 11,5 11,5 0 (11,5) Unincorporated Service Area (117) 1,191,459 1,34,96 1,536,763,604,093 1,786,788,686,606 8,513 3 Fire/Rescue Fund (118) 5,01,831 5,546,499 6,301,39 8,613,017 6,0,411 8,717, ,478 4 SHIP Program Fund (119) 391, ,476 43,931 1,3,571 78,975 1,33,836 91,65 5 CDBG Fund (10) 469,367 04,43 59,19 750, , Landfill Trust Fund (11) 9, ,586,680 55,000 14,478,39 (108,88) 7 Cemetery Trust Fund (13) 147,80 154, ,817 97, , ,811 44,468 8 Driver Ed Fund (16) 19, ,741 75,088 6,001 63,300 (11,788) 9 CDBG-Disaster (17) 389, , Court Innovation Fund (18) 93,618 57,056 35,550 34,14 18,85 46,850 1, Legal Aid Fund (19) 10,835 1,607 13,619 1,050 1,050 1, Impact Fee Fund (130) 0 1,30, ,890 44, (44,398) 33 Teen Court Fund (131) 10,840 1,619 13,619 1,050 13,309 11,966 (84) 34 Special Grants Fund (13) 501,975 1,494,531 74,816 1,755,146 78,06 764,874 (990,7) 35 Solid Waste Mgmt Fund (133) 04,104 35,60 3,864 3,706,669 3,383, ,548 (3,048,1) 36 Crime Prevention Fund (134) 0, , ,141 31, Jail Bond Redemption Fund (03) 493,98 493,534 15, Capital Improvement Fund (303) 618,915 1,94,669 1,445,567 7,304,393 1,65,74 6,690,940 (613,453) 39 Road Improvement Fund (304) 0 80, ,905 10,053,91 1,844,608 9,91,865 (761,46) 40 Okee - Tantie Enterprise Fund (401) 136,77 140, , ,89 91,843 59, ,86 41 Feline Facility Trust Fund (603) Counseling and Adoption Trust (604) 0 0 1, Mathewson Estate (606) 9,685 9,114 3,48 107,0 3,805 79,50 (7,68) TOTAL 40,731,085 43,689,147 45,391, ,750,53 51,60,47 97,944,988 (6,805,535) 46 Less Budgeted Reserves * (38,10,893) (39,501,830) 47 Total Expenditures 40,731,085 43,689,147 45,391,098 66,69,630 51,60,47 58,443, *Reserves are included in total budgeted appropriations, but are not in actual and projected amounts since funds are not expended. ADOPTED BUDGET 36 FISCAL YEAR 017/18

38 OKEECHOBEE COUNTY BUDGET TOTALS BY OBJECT % ACTUAL AMENDED ADOPTED INC/ (DEC) BOCC Departments PERSONNEL SERVICES 8,993,138 10,98,006 10,557,906.5% OPERATING EXPENSE 1,160,314 18,676,940 16,637,817 -(10.9%) COUNTYWIDE CAPITAL PROJECTS 4,38,694 14,09,639 9,717,489 -(31.6%) AID TO OTHER GOVERNMENTS 451, , , % DEBT PAYMENTS 1, , , % TOTAL OPERATING 6,065,098 43,859,136 37,70,493 -(14.0%) RESERVES 5,154,036 38,10,893 39,431, % INTERNAL TRANSFERS 609,933 3,340,515 6,97 -(99.%) CONSTITUTIONAL OFFICERS CLERK 1,145,539 1,86,185 1,391,518 8.% PROPERTY APPRAISER 1,175,466 1,198,736 1,186,564 -(1.0%) SHERIFF 15,054,481 15,959,86 17,40, % SUPERVISOR OF ELECTIONS 403,0 41, , % TAX COLLECTOR 500, , , % TRANSFERS-CONST OFFICER* 18,78,688 19,366,398 0,765,737 7.% TOTAL COUNTY BUDGET 97,107, ,686,94 97,944,988 -(6.4%) PERCENT OF BUDGET BY OBJECT ACTUAL AMENDED ADOPTED PERSONNEL SERVICES 9.3% 9.8% 10.8% OPERATING EXPENSE 1.5% 17.8% 17.0% CAPITAL 4.4% 13.6% 9.9% AID TO GOVERNMENTS 0.5% 0.5% 0.7% DEBT SERVICE 0.% 0.% 0.% TOTAL RESERVES 53.7% 36.4% 40.3% TRANSFERS-CONST OFFICERS 18.8% 18.5% 1.% INTERNAL TRANSFERS 0.6% 3.% 0.0% TOTAL BUDGET 100.0% 100.0% 100.0% ADOPTED BUDGET 37 FISCAL YEAR 017/18

39 GENERAL FUND Transfer to Personnel Operating Constitutional Aid to Internal Department Service Expense Capital Debt Reserves Officers Gov't/Pvt Transfers Total Board of County Commissioners 314, , ,335, , ,561,041 Clerk of Circuit Court 4,35 74, ,391, ,470,335 County Attorney 0 16, ,058 Property Appraiser 0, ,186, ,09,064 Tax Collector 0 9, , ,500 Supervisor of Elections 307,469 14,396 15, ,865 County Health Unit , , ,575 County Administration 458,405 40, ,608 Veterans Service 71,083 5, ,938 Medical Examiner 0 119, ,781 Emergency Management 100,417 80,830 6, ,47 Mental/Physical Indigent Health 51, , , ,676 Parks/Recreation 58, ,688 61, ,803 Sports Complex 86, ,66 87, ,859 Summer Play Camps 19,898 10, ,898 Extension Office 180,353 45,8 33, ,635 Soil Conservation , ,000 Senior Services 501, ,469 3, ,05,948 Regional Planning Council 0 1, ,4 Library 31,48 115,479 10, ,96 Sheriff 0 8, ,34,36 16,44,96 Facilities Maintenance 988,80 90, , ,063,839 Facilities Maint.-Sport Complex 53,13 1, ,663 Agri Civic Center 04,434 30,108 10, ,548 TOTAL GENERAL FUND 3,913,663 4,735, , ,335,807 19,40, , ,5,046 PUBLIC SAFETY Transfer to Personnel Operating Constitutional Aid to Internal Department Service Expense Capital Debt Reserves Officers Gov't Transfers Total Contingencies , ,977 State Attorney , ,997 Public Defender ,460 0,960 Victim Advocate , ,814 Guardian Ad Litem ,994 0,994 Court Costs 0 57, , ,144 Dept. of Juvenile Justice TOTAL PUBLIC SAFETY 0 58, , , ,886 TRANSPORTATION TRUST FUND Transfer to Personnel Operating Constitutional Aid to Internal Department Service Expense Capital Debt Reserves Officers Gov't Transfers Total Reserves ,43, ,43,675 Airport 75,86 73,963 99, ,995 CSX Railroad 0 15, ,000 Public Works 0 431,17 648, ,079,371 Road Maint. 1,305,686 3,61, , ,513,30 Fac Maint. 0 8, ,500 Transportation Disadvantaged 0 50, ,799 TOTAL TRANSP. FUND 1,381,548 4,850,93 1,34, ,43, ,007,569 UNINCORPORATED SERVICE AREA Transfer to Personnel Operating Constitutional Aid to Internal Department Service Expense Capital Debt Reserves Officers Gov't Transfers Total Reserves , ,107 Planning 357, ,418 5, ,834 Mosquito Control 6,794 84, ,690 Animal Control 0, , ,849 Building Department 0 53,789 5, ,789 Code Enforcement 84,14 55,194 5, ,336 Economic Development , ,000 TOTAL UNINCORPORATED 668,35 809,808 75, , ,339 50,000 0,686,606 ADOPTED BUDGET 38 FISCAL YEAR 017/18

40 FIRE/RESCUE Transfer to Personnel Operating Constitutional Aid to Internal Department Service Expense Capital Debt Reserves Officers Gov't Transfers Total Fire,1,854 71,486 87,900 85,567 1,394,533 13, ,834,78 EMS 1,94, ,488 08,806 74, , , ,563,948 Grants Vehicle Maintenance 14,407 59,413 45, ,80 4,378,608 1,4, , ,537 1,964,469 49, ,717,495 OTHER FUNDS Transfer to Personnel Operating Constitutional Aid to Internal Department Service Expense Capital Debt Reserves Officers Gov't Transfers Total Law Library 0 0 4, ,400 1,600 Mediation 0 1, , ,11 Drug Abuse Trust Fund ,68 0 1, ,68 Tourist Development 50,580 08, , , ,846 Boating Improvement 0 0 0, , ,587 Tourism Special Revenue , , ,511 Residential Solid Waste 0,547, , ,33,756 Library Brick Fund 0 0 4, ,463 Enhanced 911 System 37,83 180, ,944 70, ,57 Federal Equitable Sharing Fund Law Enforcement Trust Fund ,5 61, ,57 Cemetery Trust Fund 137,83 38,135 73, , ,811 Jail Bonds SHIP 7,690 1,316, ,33,836 CDBG , ,000 CDBG Disaster Fund Driver's Education Fund , ,300 Court Innovation 0 17,00 19, , ,850 Legal Aid 0 1, ,050 Impact Fee Teen Court 0 10, ,966 Special Grants 0 146, , ,874 CIP 17,574 66,989 4,838, ,568, ,690,940 Road Improvement 0 0 1,55, ,036, ,91,865 Okee-Tantie 0 103, , ,178 Solid Waste Contract Mgmt Fund 7,55 36, , ,548 Crime Prevention Fund , ,141 Landfill (Trust) ,478, ,478,39 LLEBG Feline Facility Fund Mathewson Estate 0 0 5, , ,50 Counseling and Adoption Trust TOTAL OTHER FUNDS 53,04 4,885,955 7,66, ,110, ,30 75,300 6,97 41,00,386 10,865,375 16,76,13 9,73, ,537 39,431,830 0,318,87 646,744 6,97 97,944,988 ADOPTED BUDGET 39 FISCAL YEAR 017/18

41 COUNTY BUDGET Source of Funds FY 017/018 Other Revenues - Franchise Fee & Interest $1,79, % Property Taxes $13,473,383 7.% Special Assessments $7,867, % Charges, Fees, Licenses & Permits $3,759, % Sales & Use Taxes $4,38,84 8.7% Landfill Host Fees $,600,706 5.% Grants/ Intergovernmental $10,985,737.% State Shared Revenues $4,81, % Source Amount Property Taxes $ 13,473,383 Special Assessments $ 7,867,058 Sales & Use Taxes $ 4,38,84 State Shared Revenues $ 4,81,140 Grants/ Intergovernmental $ 10,985,737 Landfill Host Fees $,600,706 Charges, Fees, Licenses & Permits $ 3,759,973 Other Revenues - Franchise Fee & Interest $ 1,79, Transfers Internal $ 6,97 Cash Carried Forward Oct. 1, 016 $ 50,733,499 Total Gross Revenue $100,317,304 Less Statutory 5% Reduction (,37,316) Total Net Revenues $97,944,988 ADOPTED BUDGET 40 FISCAL YEAR 017/18

42 5-Year Comparison of Major Revenues Adopted Actual Actual Actual Amended Budget FY13/14 FY14/15 FY15/16 FY16/17 FY17/18 Ad Valorem Property Tax $1,848,3 $13,05,69 $1,834,131 $13,118,793 $ 13,473,383 (incl. voted debt) Small Counties Surtax $3,979,63 $4,311,38 $4,505,018 $4,614,496 $5,198,346 Half-Cent Sales Tax $3,157,161 $3,30,64 $3,515,199 $3,550,564 $3,550,564 State Revenue Sharing $867,349 $939,95 $960,477 $950,367 $984,09 Solid Waste Host Fees $,67,197 $,649,80 $4,078,89 $3,000,000 $,600,706 Special Assessments $6,589,557 $6,657,38 $7,455,559 $7,513,448 $7,700,458 Gas Taxes $4,68,751 $4,536,49 $4,685,534 $4,713,110 $4,739,613 $9,000,000 $8,000,000 $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $,000,000 $1,000,000 $0 5 Year Major Revenue Comparison $13,600,000 $13,400,000 $13,00,000 $13,000,000 $1,800,000 $1,600,000 $1,400,000 5 Year Ad Valorem Comparison FY13/14 FY14/15 FY15/16 FY16/17 FY17/18 ADOPTED BUDGET 41 FISCAL YEAR 017/18

43 STATE SHARED REVENUES FY 14 Thru FY18 $3.00 $3.16 $3.3 $3.9 $3.55 $0.8 $0.87 $0.94 $0.90 $ Half-Cent Sales Tax State Revenue Sharing State shared revenues are comprised of the half cent sales tax revenue and State revenue sharing. Both of these revenues are used in Okeechobee County to support day-to-day operating expenses. Half-Cent Sales Tax revenues for FY17/18 are projected at $3.55M, which is no increase in funding above FY16/17 budget. The State revenue sharing program for Counties involves the distribution of State shared cigarette tax and intangible tax. Okeechobee County revenues are projected to be $984,09, which is a 3.54% increase over FY16/17 budget. ADOPTED BUDGET 4 FISCAL YEAR 017/18

44 GAS TAX REVENUES FY 14 Through FY 18 $1,800,000 $1,600,000 $1,400,000 $1,00,000 $1,000,000 $800,000 $600,000 $400,000 $00,000 $ th Cent County nd Local Option Constitutional 1st Local Option FY13/14 FY14/15 FY15/16 FY16/17 FY17/18 Source Actual Actual Actual Amended Adopted 1st Local Option 1,40,364 1,535,093 1,535,437 1,609,845 1,60,866 Constitutional 1,170,656 1,09,164 1,355,654 1,68,556 1,81,004 nd Local Option $ 91,038 $ 98,945 $ 960,387 $ 991,843 $ 1,004,143 County 509, , , , ,403 9th Cent 56,645 7,137 76,689 84,547 86,197 Total $ 4,68,751 $ 4,536,49 $ 4,685,534 $ 4,713,110 $ 4,739,613 9th Cent Fuel Tax 1st Local Option Gas Tax nd Local Option Gas Tax County Gas Tax Constitutional Gas Tax 1 Cent 6 Cents 5 Cents 1 Cent Cents Funding for maintenance of roads, bridges, and related facilities is provided by the 1 st Local Option Gas Tax, Constitutional Gas Tax, and the County Gas Tax. Funding for road construction and improvements is provided by the nd Local Option Gas Tax. All Gas Taxes are collected for all counties by the State Department of Revenue in accordance with state established allocation formulas. The State also withholds service charges for administrative costs not to exceed % of collections. The City of Okeechobee currently receives 19.34% of the Local Option Gas Tax, through an inter-local agreement, which was authorized by Ordinance to run through December 31, 07. ADOPTED BUDGET 43 FISCAL YEAR 017/18

45 COUNTY BUDGET Where Funds are Expended FY 017/018 Court Related $331,388 1% General Government $11,79,069 0% Sheriff, Fire & EMS $4,68,640 4% Library, Parks & Recreation $,615,901 4% Senior Services, Health Dept., Medicaid $3,396,738 6% Housing, Tourism & Recovery Grants $1,710,45 3% Debt Service $160,537 0% Roads & Drainage $9,193,171 16% Garbage Collection & Extension Office $4,666,541 8% Function Amount General Government $ 11,79,069 Sheriff, Fire & EMS $ 4,68,640 Garbage Collection & Extension Office $ 4,666,541 Roads & Drainage $ 9,193,171 Debt Service $ 160,537 Housing, Tourism & Recovery Grants $ 1,710,45 Senior Services, Health Dept., Medicaid $ 3,396,738 Library, Parks & Recreation $,615,901 Court Related $ 331,388 Interfund Transfer $ 6,97 Reserves at Sept. 30, 017 $ 39,431,830 Total Budget Expenditures $97,944,988 ADOPTED BUDGET 44 FISCAL YEAR 017/18

46 5-Year Comparison of Constitutional Officers Budgets Amended Adopted Actual Actual Actual Budget Budget FY13/14 FY14/15 FY15/16 FY16/17 FY17/18 Sheriff $ 13,697,471 $ 14,348,590 $ 15,491,860 $ 16,09,86 $ 17,40,790 Clerk $1,149,37 $995,593 $1,145,539 $1,86,185 $1,391,518 Property Appraiser $1,59,05 $1,135,97 $1,175,466 $1,198,736 $1,186,564 Supervisor of Elections $370,96 $357,450 $403,0 $41,615 $446,865 Tax Collector 465, , , , ,000 $1,600,000 $1,400,000 $1,00,000 $1,000,000 $800,000 $600,000 $400,000 $00,000 5 Year Comparison of Constitutional Officers 5 Year Sheriff Budget Comparison $0,000,000 $18,000,000 $16,000,000 $14,000,000 $1,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $0 Clerk Property AppraiserSupervisor of Elections Tax Collector $,000,000 $- FY13/14 FY14/15 FY15/16 FY16/17 FY17/18 ADOPTED BUDGET 45 FISCAL YEAR 017/18

47 5 Year Comparison County Commissioners Budget Responsibilities Adopted Actual Actual Actual Amended Budget FY13/14 FY14/15 FY15/16 FY16/17 FY17/18 Board of County Commissioners $ 3,789,309 $ 6,387,17 $ 6,675,031 $ 47,193,3 $ 37,677,40 5 Year Board of County Commissioners Budget Comparison $50,000,000 $45,000,000 $40,000,000 $35,000,000 $30,000,000 $5,000,000 $0,000,000 $15,000,000 $10,000,000 $5,000,000 $0 FY13/14 FY14/15 FY15/16 FY16/17 FY17/18 ADOPTED BUDGET 46 FISCAL YEAR 017/18

48 COUNTY BUDGET Fiscal Year 017/018 Total Gross Budget - The Total Budget is the sum of all budgets of all the funds under the control of the Board of County Commissioners. This includes all the General Fund, Special Revenue Funds, Enterprise Funds, Capital Improvement Funds and Trust Funds. This accounts for all types of funds which are reflected in the gross budget. Operational Budget - The Operational Budget is the total of all funds the Board has budgeted for expending, that is, to actually pay out for various goods and services. It includes the broad categories of Personal Services, Operating Expenses and Capital Outlay. Non-Expenditure Disbursements - This is a basic account category to provide for disbursements which are not classified as expenditures. There are three types: I. Interfund Transfers - These are amounts transferred from one fund or department to another to assist in financing the work or services of the recipient fund. Transfers do not constitute revenues or expenditures of the governmental unit, but only of the individual funds. Thus, they are budgeted and accounted for separately from other revenues and expenditures.. Debt Service - This category accounts for funds needed for the retirement of debt. It includes principal and interest payments, and other related costs incurred. 3. Reserves - This category includes all the various reserve accounts that are restricted for a specific purpose. These reserves are for contingencies, future capital improvements, cash carryovers to the following fiscal year, and personal services cost increases. ADOPTED BUDGET 47 FISCAL YEAR 017/18

49 Net Operating Budget FY 017/018 Transfers-Out 0.03% Net Operating 59.71% Reserves 40.6% Transfers-Out Reserves Net Operating Total County Budget $ 97,944,988 Non-Expenditure Disbursements Transfers-Out 6,97 Reserves 39,431,831 Less: Non-Expenditure Disbursements (39,458,758) Net Operating Budget $ 58,486,30 ADOPTED BUDGET 48 FISCAL YEAR 017/18

50 Operating Department Revenues FY 017/018 Charges for Services $3,046,673 6% Licenses & Permits $570,500 1% Other Revenues: 4,47,545 9% Property Taxes $13,473,383 7% Grants/ Intergovernmental $10,985,737 % State Shared Revenues $4,81,140 10% Sales & UseTaxes $4,38,84 9% Special Assessment $7,867,058 16% Property Taxes $13,473,383 Special Assessments $7,867,058 State Shared Revenues $4,81,140 Grants/Intergovernmental $10,985,737 Sales & Use Taxes $4,38,84 Charges for Services $3,046,673 Licenses and Permits $570,500 Other Revenues: Transfers & Balances Net $4,857,91 Miscellaneous Revenue $4,39,745 Fines & Forfeitures $14,800 $9,39,836 Total Revenue $54,414,168 The above chart represents operating revenues for departments under the Board of County Commissioners. As reflected by the chart, property taxes provide 7% of operating revenues. Other revenues, of which fund balances are a major component, comprise 9% of operating revenues, such as interest earnings and host fees. ADOPTED BUDGET 49 FISCAL YEAR 017/18

51 Other Expenses $599, % Operating Department Expenditures FY 017/018 Capital Outlay $9,717, % Personnel $10,557, % Operating $16,637, % Board of County Commissioners Operating Department Expenses: Personnel $ 10,557,906 Operating $ 16,637,816 Capital Outlay $ 9,717,489 Other Expenses $ 599, Total BOCC Operating Departments $ 37,51,584 Constitutional Officers $ 0,765,737 Court System $ 07,909 Total - All Operating Department Expenses $ 58,486,30 The above chart represents operating expenses for departments under the Board of County Commissioners, Court Services, and the Constitutional Officers. Under the Board of County Commissioners, each department may not have expenditures in each category. The section entitled Personnel is comprised of salaries and all fringe benefits. Operating expenses are for goods and services. Capital Outlay is for equipment, vehicles, land, and buildings. The Other expenses is comprised of aid to local organizations, which include Children Services Council, New Horizons, the Health Department, as well as debt payments. Court System is comprised of payments for State Attorney, Victim Advocate, Guardian Ad Litem, and Court Costs. ADOPTED BUDGET 50 FISCAL YEAR 017/18

52 DEBT CAPACITY ANALYSIS REVENUES NOT CURRENTLY PLEDGED Local Half-Cent State Rev Racing Communication Sales Tax Sharing Tax Service Tax Total Fiscal Year 16/17 Revenues $3,550,564 $984,09 $ 3,50 $ 110,000 $4,867,843 (assuming 1.5x coverage) Available for Annual Debt Service $,367,043 $656,019 $148,833 $73,333 $3,45,9 Unused Debt Capacity $3,168,110 $8,915,303 $,0,645 $996,600 $44,10,658 (0 years amortization - 4.0%) Percent of Total Budget 30.71% 8.51% 1.93% 0.95% 4.10% Percent of Operating Budget 55.00% 15.4% 3.46% 1.70% 75.41% The above chart shows the amount of special revenues which are not currently pledged for covering debt issues. This means that with 1.5 times coverage for annual debt service requirements, the County is capable of pledging enough revenues for issuing up to $44.1 million in debt. Funds available to pledge for the issuance of debt, as indicated above, are included in the proposed budget for various purposes. A pledge of these funds would necessitate cutting expenditures or increasing other revenues to maintain the budget level. Banking institutions do not favor the use of Host Fees from the Landfill Privatization Agreement as a pledge in issuing debt. ADOPTED BUDGET 51 FISCAL YEAR 017/18

53 OKEECHOBEE COUNTY DEBT SERVICE SCHEDULE PRINCIPAL AND INTEREST ($ In Thousands) TOTAL FIRE RESCUE STATION IV LOAN Principal - $1,760, Interest % TOTAL Notes: Funded by Fire & EMS Assessment Short-Term Principle & Interest $ Long-Term Principle & Interest $ 64.3 Total Principle & Interest $ 80.8 ADOPTED BUDGET 5 FISCAL YEAR 017/18

54 BEGINNING FUND BALANCES 3.6% Transportation Fund 4.4% By Fund Category Capital Projects Funds 0.1% Public Safety Fund 18.6% General Fund 0.4% Proprietary Funds 5.9% Special Revenue Funds Beginning Ending Fund Balances Estimated Estimated Balances Category 10/1/017 Revenue Expenditures 9/30/018 General Fund $9,493,47 $6,731,798.9 $8,889,37 $7,335,808 Public Safety Fund 68,974 18,91 65,909 1,977 Transportation Trust Fund 4,046,693 4,960,876 7,574,894 1,43,675 Special Revenue Funds 3,91,387 1,811,597 15,48,644 0,854,340 Capital Improvement Funds 13,568,719,414,086 6,378,695 9,604,110 Proprietary Funds 184,959 74,19 103, ,400 Trust & Agency Funds 79,50-5,000 7,50 Total $50,733,499 $47,11,489 $58,513,157 $39,431,831 Fund balances represent unexpended funds carried forward from prior fiscal years. The total budgeted Ending Fund Balance for FY 17/18 represents a decrease from the FY16/17 budget of $11,301,668. ADOPTED BUDGET 53 FISCAL YEAR 017/18

55 Designated Operating Reserves vs. Future Reserves By Fund Type - for FY17/18 Cash Carried Designated Undesignated Forward Estimated Estimated Reserves Reserves Fund 10/1/017 Revenue Expenditures 9/30/018 9/30/018 General $9,493,47 $6,731,798.9 $8,889,38 0 $7,335,807 Transportation Trust $4,046,693 $4,960,876 $7,574,894 1,43,675 0 Tourist Development $491,491 $57, $76, ,875 0 Public Safety Fund $68,974 $18,91 $65,909 0 $1,977 Boating Improvement $63,36 $4,5 $0,000 67,587 0 Tourism Special Revenue $35,346 $18, $11,410 13,101 0 Residential Solid Waste Assessment $97,590 $,396,166 $,547,37 776,519 0 Library Brick $4,406 $57 $4, Enhance 911 System Fund $51,60 $00,95 $87, ,944 0 Federal Equitable Sharing $5 $0 $0 5 0 Law Library $0 $1,600 $1, Mediation & Arbitration $35,049 $7.00 $1,346 33,775 0 Drug Abuse Trust $11,111 $9, $1,000 8,68 0 Law Enforcement Trust Fund $96,05 $61,50 $61,30 96,5 0 LLEBG $0 $0 $0 0 0 Unincorporated Service Area $1,09,05 $1,477,554 $,10, ,107 0 Fire/Rescue Fund $,565,956 $6,151,539 $6,753,06 1,964,470 0 SHIP Program Fund $97,336 $351,500 $1,33, CDBG Fund $0 $750,000 $750, Landfill Trust Fund $13,950,90 $57,47 $0 14,478,39 0 Cemetery Trust Fund $170,407 $171, $48,958 9,85 0 Driver Ed Trust $50,831 $1, $63, CDBG Disaster $0 $0 $0 0 0 Court Innovation Fund $5,373 $1, $36,944 09,906 0 Legal Aid Fund $0 $1,050 $1, Impact Fee Fund $49 $0 $ Teen Court Fund $0 $11,966 $10, Special Grants Fund $764,874 $0 $146, ,36 0 Solid Waste Contract Mgmt $339,387 $319,161 $308, ,898 0 Crime Prevention Fund $37,773 $4, $0 35,141 0 Jail Bond Redemption Fund $0 $0 $0 0 0 Capital Improvement Fund $5,54,540 $1,436,400 $5,1,96 1,568,014 0 Road Improvement Fund $8,314,179 $977,686 $1,55,769 8,036,096 0 Okee - Tantie Enterprise Fund $184,959 $74,18.75 $103, ,400 0 Feline Facility Fund $0 $0 $0 0 0 Mathewson Estate Library Fund $79,50 $0 $5,000 7,50 0 TOTAL $50,733,499 $47,11,489 $58,51,181 $3,075,0 $7,357,785 Designated Reserves are those funds which can only be used for a specific purpose; determine by law or policy. Undesignated Reserves are those funds which may be expended for any public purpose and include funds maintained to ensure adequate cash flow. ADOPTED BUDGET 54 FISCAL YEAR 017/18

56 Unassigned - General Fund $7,357,785 18% Reserves By Type at Sept. 30 FY 017/018 Reserves by Type Estimated at Sept 30, 018 Restricted by an External Source $1,937,731 33% Assigned $5,0,604 13% Committed by Ordinance/Resolution $14,114,689 36% Restricted by an External Source $ 1,937,731 Committed by Ordinance/Resolution $ 14,114,689 Assigned $ 5,0,604 Unassigned - General Fund $ 7,357,785 Total Reserve by Type $ 39,43,808 Restricted Fund Balances Amounts that can be spent only for specific purposes stipulated by external resource providers such as creditors, grantors, contributors, or regulations of other governments or (b) by law through constitutional provision or enabling legislation. Committed Fund Balances Amounts that can be used only for specific purposes determined by the highest level of formal action (ordinance/resolution) of the Board of County Commissioners; the highest level of decision making authority. Commitments may be changed or lifted only by the Board of County Commissioners taking the same formal action that imposed the constraint originally. (Landfill Trust & Solid Waste Mgmt Fund). Assigned Fund Balance Amounts intended to be used by the County for specific purposes. This includes spendable fund balance amounts established by management of the County that are neither restricted nor committed. Unassigned Fund Balance This is fund balance that has not been assigned to other funds and that has not been restricted, committed, or assigned to specific purposes within the General Fund and Public Safety Fund. ADOPTED BUDGET 55 FISCAL YEAR 017/18

57 ADOPTED BUDGET 56 FISCAL YEAR 017/18

58 1 BUDGET REVENUE HISTORY 3 GENERAL FUND (001) 4 Actual Actual Actual Amended Projected Adopted Increase 5 Account Number Description 013/ / / / / /018 (Decrease) 6 7 MILLAGE VALUATION 1,500,997,846 1,51,730,807 1,579,698,555 1,656,133,17 1,71,340, TAXES Ad Valorem Taxes 1,333,397 1,504,184 1,834,131 13,118,793 13,789,771 13,473, , Delinquent Ad Valorem 179, ,303 5, ,000 63, , State Appropriation Amendment 1 65, , , ,91 819,91 819, Total Taxes 13,165,348 13,416,78 13,88,436 14,048,705 14,67,860 14,403,95 354, LOCAL OPTION TAXES Small Counties Surtax,31,678,59,380 3,336,874 3,18,496 3,311,463 4,18,84 1,000, Local Communication Svcs 105,67 100,191 99,7 109,413 16,33 110, Profess/Occupation Lic. 47,774 50,9 45,659 46,000 7,300 43,000 (3,000) 1 Total Local Option Taxes,385,14,679,800 3,48,55 3,373,909 3,464,996 4,371,84 997,933 3 INTERGOVERNMENTAL State Revenue Sharing 867, ,95 960, , , ,09 33, Insrnc. Agnts. County Licenses 3,53,541 4,46 1,000 3,000 3,000, Mobile Home Licenses 10,147 11,336 11,40 10,000 15,108 13,000 3, Alcholic Beverage Licenses 11,313 6,34 6,868 6,700 6,900 7, Racing Tax 3,50 3,50 3,50 3,50 3,50 3, Half Cent Sales Tax 1,968,036,100,17,3,741,70,137,475,775,70, Half Cent Sales Tax Fiscally Constrained 60,187 65,071 67,75 658,798 7,81 658, Half Cent Sales Tax Emergency Fund 586, ,46 619,183 61,69 673,011 61, State Payment in Lieu of Taxes 11,97 11,97 11,97 11,691 11,97 11,97 (394) Supervisor of Elections Federal Election Activities Grant 3,15 4,83 3, Voting Equipment Grant ,939 13,939 13,939 13, Interest Revenue S.O.E. Grant Emergency Management State Grant Base Grant EMPA/EMPG 10, ,87 137,505 15,86 7,537 15, State Grant Homeland Security 13, ,000 5, (5,000) 4 43 Mental Health Southeast Behavioral Mental Health Grant , , Parks & Recreation Federal Grant USDA Soil Conservation Federal Grant SWAP 57,736 5, Sheriff SCAAP Grant 108,61 18,548 11,71 5,394 5,394 0 (5,394) Federal Grant Bulletproof Vest 1,45 0 8, ,04 7,05 7, Library State Grant Library Grants 105, ,680 14, ,10 95,819 10, Florida Humanities Council Grant Special Tag Fees State Grant Heartland Library Cooperative 0 9,339 17,19 4,310 4,310 5, Senior Services State Grant EHEAP 3,597 30,185 16,87 5,48 5,48 0,979 (4,449) Federal Grant NSIP 36,335 3,67 5,46 4,174 4,174 45,513 3, Federal Grant Title III OAA 57,033 45,556 45,945 47,000 47,000 47, Federal Grant Title III E OAA 16,673 18,96 16,474 19,000 19,000 19, State Grant C1 Congregate Meals 33,566 33,456 8,097 35,767 35,767 36, State Grant C Home Deliv Meals 64,657 93,013 51,010 67,80 67,80 7,80 5, State Grant CSBG 41,630 9,911 3,310 47,09 47,09 40,331 (6,698) State Grant Comm Care Elderly 141, ,39 11, , , ,494 7,808 ADOPTED BUDGET 57 FISCAL YEAR 017/18

59 1 BUDGET REVENUE HISTORY 3 GENERAL FUND (001) 4 Actual Actual Actual Amended Projected Adopted Increase 5 Account Number Description 013/ / / / / /018 (Decrease) 6 7 Senior Services Med Waiver Reimbursement State Grant ADI 14,868 9,705 18,844 19,639 19,639 3,877 4, State Grant HCE 1,567 1,589 1,34 4,5 4,5 7,99, Total Intergovernmental 5,138,395 5,30,848 5,443,437 5,56,36 5,751,34 6,01, , CHARGES FOR SERVICES Collection Service Franchise Fee 385, ,00 375, , ,46 380,000 15, GENERAL GOVERNMENT Cyber Safety Training for Minors City of Okeechobee Election Fee 0 1, , Rent Industrial Park Other Human Svcs. Charges Med Exams (4,65) (,50) Sheriff Sheriff Civil Returns 35,41 30,11 31,616 30,000 30,000 30, Sheriff Interest & Fees 41,671 15, ,000 40,000 40,000 (30,000) School Board SRO's 173,79 18,74 178, , , ,13 45, Sheriff Inmate Medical Reimb 35,88 45,86 47, ,000 30,000 30, Senior Services CCE Co Pay Assessments 8,97 10,135 7,510 9,13 9,13 8,500 (63) ADI Co Pay Assessments , Recreation & Parks Program Activity Fees 3,635 31,407 5,05 3,000 4,10 8,500 (3,500) Day Camp Reimbursement 13,988 15,576 18,437 3,975 18,48 18,500 (5,475) Day Camp Expense Activity Fees 5,74 5,177 7,16 6,000 6,000 5,000 (1,000) Skate Park Fees (38) County Parks Light Fee 80 1,40 1,346 1,000,098,000 1, Sports Complex Pool 10,353 9,63 8,718 10,000 7,500 9,000 (1,000) Sports Complex Non taxable 10,374 8,45 9,935 8,000 1,00 10,000, Sports Complex Vending 1, Sports Complex Misc. Rev 0 (7) Sports Complex Lights,599,933 4,65,500 1,900,00 (300) Sports Complex School Board 130, , , , , ,000, Ag Center Facility Fees 98,401 14,875 10,184 15,000 10,380 15, Ag Center Rec Riding Program Fee ,495 5,000 7,500 6,000 1, Ag Center Stall Rental 16,715 1,815 1,674 0,000 19,780 0, Ag Center RV Space Rental 3,98 4,070 4,067 4,000 7,89 5,000 1, Ag Center Food/Beverage Comm,90 6,868 3,145 5,000 16,800 5, Ag Center Merchandise Vendor Comm (50) Ag Center Outdoor Sports Expo 10,630 7,910 8, Total Charges for Services 1,039,098 1,011,00 1,05,159 1,01,699 1,005,04 1,068,911 56, JUDGMENTS, FINES & FORFEITS Library Fines 1,713 17,606 14,055 17,000 16,100 17, Radio Communications 0,650 4,550 13,5 0,000 14,805 18,000 (,000) Police Education 5,746 7,030 5,08 6,000 5,450 6, Domestic Violence Trust (F.S ),361 6,558 6,413 3,500 4,507 4, Crime Prevention Funds 1, Total Fines & Forfeitures 71,543 55,744 39,018 46,500 40,86 45,00 (1,300) MISCELLANEOUS REVENUES Interest 13,398 4,58 9,055 0,000 38,19 30,000 10, Interest 8,806 1,486 13,46 10,000 1,650 1,700, / Fair Value of Investments (3,450) Rents & Royalties Admin. Annex Rent 4,340 83,15 83,15 83,15 83,15 83, Donations County Centennial 0 0 9,000,647,647 15, Misc Revenue 3,165 5,80 17,306 10,000 14,500 1,500, Insurance Recovery 1,635 19,940 1,17 8,563 8,563 0 (8,563) Insurance Recovery 0 0 8, Solid Waste Host Fees 1,61,34 1,73,999 77, ,47 70,888 1,000,47 91,000 ADOPTED BUDGET 58 FISCAL YEAR 017/18

60 1 BUDGET REVENUE HISTORY 3 GENERAL FUND (001) 4 Actual Actual Actual Amended Projected Adopted Increase 5 Account Number Description 013/ / / / / /018 (Decrease) 6 7 Recreation & Parks Facility Rentals 8,035 3,95 3,6 5,000 31,536 30,000 5, Douglas Brown Rents 50,50 5,49 44,665 38,500 35,600 38, New Horizons Student Assistance Program Gran 7,547 7,148 1, Miscellaneous Revenue ,93 10,000 13,300 13,500 3, Agri Civic Center Misc Revenue , Insurance Recovery,15 0, Senior Services Misc Donations Senior Services Congregate Meals Donations 6,049 4,90 4,639 4,187 4,187 5,608 1, Home Delivered Meals Donations (160) Donations Pharmacy Donations Other Donation Project Help Long Term Care (LTC) Meals Revenue 690,561 9,650 15,600 15,600 10,749 (4,851) 3 4 Library Other Misc Revenues Library (erate) Contributions/Private Sources 6,8 4,675 1, Total Miscellaneous Revenues 1,800,708 1,536,797 1,059,33 1,157, ,068 1,53,54 103, Current Revenue Total 3,600,16 4,00,487 4,958,68 5,01,857 5,919,06 7,154,580 1,95, Less 5% (Rounded) (1,56,665) (1,357,79) (101,064) 31 Revenues Fund Total 3,600,16 4,00,487 4,958,68 3,945,19 5,919,06 5,796,851 1,851, Transfers Indirect Cost Airport 14,000 14,000 14,000 14,40 14,40 14, Indirect Cost Transportation Trust 36,790 38,710 38,710 45,871 45,871 56,47 10, Indirect Cost TDC 5,598 5,597 5,597 5,765 5,765 5, Indirect Cost Residential Solid Waste 39,73 39,73 40,94 4,15 4,15 43,417 1, Indirect Cost Unincorporated 140,03 140,030 40,039 41,40 41,40 4,477 1, Indirect Cost Fire/Rescue 177,7 177,71 177,71 18,589 18, ,067 5, Indirect Cost SHIP 10,000 5,000 5,000 5,150 5,150 5, Indirect Cost Solid Waste 53,866 53,865 53,865 55,481 55,481 57,145 1, Clerk of the Circuit Court 64,847 59,997 97,46 19,000 57, ,500 (3,500) Property Appraiser 53,336 7,000 96,148 36,000 18,151 94,000 58, Tax Collector 87,136 49,507 15,686 88,000 11,000 7,000 (16,000) Sheriff 19,740 49, ,079 50, , Transfer In Jail Loan Repayment Fund , Transfer In Impact Fee Fund Transfer in E 911 (Call Taker Exp.) 70,000 70,000 70, Transfer in Agri Civic Center Fund Projected Cash Balance Forward 5,171,457 7,44,18 8,540,357 9,338,054 9,106,907 (31,147) Reserve Fund Balance Insurance 386, , , , , Total Transfers 7,103,146 8,760,808 10,30,536 10,60,06 899,46 10,48,195 (191,867) 53 TOTAL FUND APPROPRIATIONS 30,703,36 3,763,95 35,61,164 34,565,54 6,818,54 36,5,046 1,659, REVENUES Actual Actual Actual Amended Projected Proposed Increase 56 Recapitulation Summary Appropriations 013/ / / / / /018 (Decrease) 57 Total Taxes 15,550,47 16,096,078 17,364,691 17,4,614 18,137,856 18,775,137 1,35,53 58 Total Intergovernmental 5,138,395 5,30,848 5,443,437 5,56,36 5,751,34 6,01, ,84 59 Total Charges for Services 1,039,098 1,011,00 1,05,159 1,01,699 1,005,04 1,068,911 56,1 60 Total Fines & Forfeitures 71,543 55,744 39,018 46,500 40,86 45,00 (1,300) 61 Total Miscellaneous Revenue 1,800,708 1,536,797 1,059,33 1,157, ,068 1,53,54 95,446 6 Total Indirect Allocation/Excess Fees 1,475,349 1,060,50 1,090, , ,46 934,948 39,80 63 Subtotal Appropriations 5,075,565 5,06,737 6,049,409 6,097,55 6,818,54 8,089,58 1,99, Total Transfers 70,000 70,000 85, Total Cash Balance Carried Forward 5,557,797 7,630,558 8,96,697 9,74,394 9,493,47 (31,147) 66 Less 5% (1,56,665) (1,357,79) (101,064) 67 TOTAL FUND APPROPRIATIONS 30,703,36 3,763,95 35,61,164 34,565,54 6,818,54 36,5,046 1,659,79 ADOPTED BUDGET 59 FISCAL YEAR 017/18

61 1 GENERAL FUND EXPENDITURE SUMMARY 3 GENERAL FUND (001) 4 Account Number Actual Actual Actual Amended Projected Adopted Increase 5 Description 013/ / / / / /018 (Decrease) 6 7 Reserves (9900) 7,559,463 7,335,807 (3,656) 8 Board of County Commissioners (01) 781, , , , ,464 1,5,34 31,846 9 Clerk of Circuit Court (0) 1,39,508 1,095,647 1,17,055 1,361,133 1,364,635 1,470, ,0 10 County Attorney (03) 196, , , ,98 130,74 16,058 4, Property Appraiser (04) 1,80,163 1,156,510 1,194,839 1,1,36 1,047,665 1,09,064 (1,17) 1 Tax Collector (05) 471, , ,87 509, , , Supervisor of Elections (08) 370,96 357, ,0 41, ,18 446,865 5,50 14 Health Dept. (09) 173, , ,000 00, ,45 43,575 43, County Administration (10) 503, , , , , ,608 (9,477) 16 Veterans Service (11) 7,516 74,351 76,547 86,00 66,409 76,938 (9,08) 17 Medical Examiner (13) 59,93 86,165 76,593 87,853 87, ,781 31,98 18 Emergency Management (14) 164, , , ,18 16, ,47 (,971) 19 Mental/Physical Health (16, 8, 34) 834,775 75, , ,59 93,10 996,676 60,083 0 Parks/Recreation (1) 313, , , ,975 43, ,803 (59,17) 1 Sports Complex (1, 05) 10,450 0,408 5,864 85,81 55, ,859 30,038 Summer Play Camp (1, 07) 6,75 33,550 33,90 9,196 5,00 9, Extension Office () 151,44 155, ,37 174,46 158,890 58,635 84,09 4 Soil Conservation (3) 10,994 4,981 43,000 43,000 43,000 43, Senior Services (5) 818,14 81, ,169 1,043,31 763,669 1,05,948 9,68 6 Regional Planning Council (30) 9,951 9,940 9,957 10,013 10,013 1,4,9 7 Library/Literacy (31,3) 416, ,49 394, , , ,96 37,877 8 Sheriff Law Enforcement (53) 7,68,436 8,695,76 8,958,955 9,344,674 9,1,437 9,758,0 413,348 9 Sheriff County Jail Operations (53) 5,367,007 5,14,600 5,340,967 5,381,018 5,381,018 5,667,847 86,89 30 Judicial Center Building Security (53) 56, ,06 517,89 541, , , , Facilities Maintenance (66) 1,77,101 1,335,176 1,73,357 1,861,936 1,707,97,063,839 01,903 3 Facilities Maintenance Sports Complex (66, 05) 59,131 60,379 6,545 61,741 59,489 65,663 3,9 33 Agri Civic Center (69) 88,56 37, ,915 65, , ,548 (115,818) 34 GRAND TOTAL 3,074,98 3,836,600 5,381,764 34,6,991 5,739,901 36,5,046 1,60, ,61,848 (1,143) 8,889,38 7,, ,074,98 3,836,600 5,381,764 7,063,58 8,889,38 8,889, ,845,716 3,97,767 4,30,94 4,510,588 mos. 4,814, , ,768,575 5,959,150 6,345,441 6,765,88 3 mos. 7,, EXPENSES Actual Actual Actual Amended Projected Adopted Increase 4 013/ / / / / /018 (Decrease) 43 BOCC 6,587,343 6,840,70 7,436,068 8,474,837 7,3,79 9,01,99 547,09 44 Clerk (0) 1,149,37 995,593 1,145,539 1,86,185 1,9,165 1,391, , Property Appraiser (04) 1,59,05 1,135,97 1,175,466 1,198,736 1,06,965 1,186,564 (1,17) 46 Tax Collector (05) 465, , , , , , Sheriff (53) 7,65,474 8,446,93 8,863,33 9,59,803 9,039,46 9,675,4 415, County Jail Operations (53) 5,360,317 5,134,600 5,340,967 5,381,018 5,381,018 5,667,847 86,89 49 Courthouse Security (53) 56, ,06 517,89 541, , , , Supervisor of Elections (08) 370,96 357, ,0 41, ,18 446,865 5,50 51 TOTAL EXP 3,074,98 3,836,600 5,381,764 7,063,58 5,739,901 8,889,38 1,85, BOCC 8.55% 8.70% 9.30% 31.3% 8.45% 31.% 54 Courthouse Security 1.11% 1.93%.04%.0% 3.17% 3.5% 55 County Jail Operations 3.3% 1.54% 1.04% 19.9% 0.91% 19.6% 56 Clerk 4.98% 4.18% 4.51% 4.8% 5.0% 4.8% 57 Property Appraiser (04) 5.46% 4.76% 4.63% 4.4% 3.99% 4.1% 58 Tax Collector (05).0% 1.95% 1.97% 1.8% 1.94% 1.7% 59 Sheriff (53) 33.05% 35.44% 34.9% 34.% 35.1% 33.5% 60 Supervisor of Elections (08) 1.61% 1.50% 1.59% 1.6% 1.40% 1.5% ADOPTED BUDGET 60 FISCAL YEAR 017/18

62 1 GENERAL FUND (001) 3 DEPT: RESERVES 4 Actual Actual Actual Amended Projected Adopted Increase 5 Account Number Department 01 Expense / / / / / /018 (Decrease) 6 7 Reserves Cash Balance to be Carried Forward (9990) 5,390,668 5,777, , Reserve for Contingencies (9900),06,397 1,456,955 (605,44) Reserve SCAAP Funds (999) 106, ,004 (5,394) 11 TOTAL RESERVES ,559, ,335,807 (3,656) ADOPTED BUDGET 61 FISCAL YEAR 017/18

63 ADOPTED BUDGET 6 FISCAL YEAR 017/18

64 1 GENERAL FUND (001) 3 DEPT: BOARD OF COUNTY COMMISSIONERS 4 5 MISSION STATEMENT The Board of County Commissioners is the governing force of the County. It sets 6 laws & policies under which the county public interest is promulgated in a just and reasonable manner. 7 8 Actual Actual Actual Amended Projected Adopted Increase 9 Account Number Department 01 Expense / / / / / /018 (Decrease) Personnel Services Executive Salary (1100) 171, ,05 137, , , , FICA (100) 1,8 10,00 9,46 13,475 1,395 13, Retirement (00) 61,74 60,13 58,06 74,807 71,44 80,80 5, Life/Health Insurance (300) 35,959 35,01 8,747 51,796 4,015 43,990 (7,806) Worker's Compensation (400) 4,186 4, Total Personnel Services 85,518 50,468 33,80 316,661 93, ,685 (1,976) Operating Expenses Professional Services (3100) 5,854 33,31 5,934 5, (5,359) Employee Clinic , ,758 74, Employee Clinic RX pass thru 0 0 3, ,500 7, Tax Deed Expense (3110) 0 6,84 1,750,155 1,991, Auditing & Accounting (300) 15, ,931 10, ,000 17,65 136, Computer Related (301) 919 1,37 3,55 3,700 1,178 3,500 (00) Travel/Food (4000) 3,519 5,70 5,349 9,00 9,00 10, Communications (4100) 7,908 14,617 14,577 15,000 11,458 15, Transportation/Postage (400) 47 1,50 (47) 1, ,000 (100) Utility Service (4300) 46,405 6,661 67,57 63,000 64,13 65,000, Rentals & Leases (4400),188 5,119,544 3,341 5,31 5,500, Rentals & Leases Voting Equipment ( ) ,07 57,07 57, Insurance (4500) 165,7 161, , , , ,159 (4,51) Vehicle Repair (4600) 1,609 1, Contracted Services (4601) 50,797 5,461 87,51 81,606 79,048 88,873 7, Equipment Maintenance (461) Promotional Activities (4800) ,350,048, Promotional Activities/Centennial ( ) 0 0 1,468 31,444 17,605 17,500 (13,944) Current Charges and Obligations (4900) 1,548 9,117 8,136 3,400,38 3, Advertising (4907) 5,656 10,850 7,36 10,550 8,807 10, Office Supplies (5100),481,135,496,950 1,739, Recording Related (510) 10,653 8,736 3,755 9,000 3,563 8,000 (1,000) Gen. Operating Supplies (503) 313 1, ,400 1,331 1, Equipment under $1000 each (509) 0,989 1,907 3,505,594,500 (1,005) Books, Dues, Tuition (5400) 16,507 17,300 14,69 0,800 0,800 0, Total Operating Expenses 494, ,33 671,98 63,11 587, ,71 68, Capital Outlay New Equipment (6400) 0 1, ,304 4,304 0 (3,304) 49 Total Capital Outlay 0 1, ,304 4,304 0 (3,304) Contingency/Reserve/Non Operate Aids to Gov't Agcy Shared Services (8101) 0 8,936 8,936 8,936 8,936 8, Aid to Pvt Org Historical Society (807) ,375 3, (,475) Transfer to Drivers Ed Fund 0 8, Total Cont./Resv./NonOp ,683 9,791 1,311 1,311 9,836 (,475) 56 Grand Total 781, , , , ,464 1,5,34 31, No. of Personnel Full Time 60 Elected Officials ADOPTED BUDGET 63 FISCAL YEAR 017/18

65 1 GENERAL FUND (001) 3 DEPT: CLERK OF THE CIRCUIT COURT BOARD SUPPORT 4 5 MISSION STATEMENT The Clerk of the Circuit Court, a separately elected Constitutional Office, also acts 6 as the Clerk to the Board of County Commissioners. Under this responsibility, the Clerk operates a finance 7 department and keeps the official BOCC minutes. The department is set up as a separate entity, setting its' 8 own policies & procedures, employee hiring and line item budget management Actual Actual Actual Amended Projected Adopted Increase 11 Department 0 Expense / / / / / /018 (Decrease) 1 13 FINANCE & BOARD CLERKS 14 Personnel Services 578, ,146 53,06 557,05 549, ,077 41,05 15 Operating Expenses 43,83 43,83 43,83 43,83 41,597 43, TOTAL 61, ,49 566, , ,48 641,360 41, OFFICIAL RECORDS 0 Personnel Services 55,565 35,99 44,906 54,005 47,953 31,169 67,164 1 Operating Expenses 88,498 8,189 8,189 8,189 80,31 8,189 0 TOTAL 344, ,181 37, ,194 38, ,358 67, Recording Fees Revenue 50,000 50,000 50,000 50,000 18,188 50, TOTAL 94,063 68,181 77,095 86, , ,358 67, INFORMATION TECHNOLOGY 9 Personnel Services 75,16 79, ,70 369,31 36, ,350 6, Operating Expenses 13,419 19,415 16,415 14,815 1,608 15, Capital Outlay 6,000 9,000 3,000 84,543 84,543 40,000 (44,543) 3 TOTAL 433, ,983 50, , , ,800 18, COURT RELATED 35 Personnel Services ,067 1,067 0 (1,067) Total Transfer to Clerk (9105) 1,149,37 995,593 1,145,539 1,86,185 1,9,165 1,391, , Personnel Services Worker's Comp ( ) 9,536 35,80,847 3,607 3,137 4, Total Personnel Services 9,536 35,80,847 3,607 3,137 4, Operating Expenses Insurance ( ) 60,645 64,34 68,669 71,341 69,333 74,583 3,4 46 Total Operating Expenses 60,645 64,34 68,669 71,341 69,333 74,583 3, Grand Total 1,39,508 1,095,647 1,17,055 1,361,133 1,364,635 1,470, , Elected Officials BOARD SUPPORT 53 No. of Personnel Full Time No. of Personnel Part Time (1) OFFICIAL RECORDS & IT 57 No. of Personnel Full Time No. of Personnel Part Time CIRCUIT COURT 61 No. of Personnel Full Time No. of Personnel Part Time (1) 63 TOTAL CLERK (1) ADOPTED BUDGET 64 FISCAL YEAR 017/18

66 ADOPTED BUDGET 65 FISCAL YEAR 017/18

67 1 GENERAL FUND (001) 3 DEPT: COUNTY ATTORNEY 4 5 MISSION STATEMENT The County Attorney's Office provides comprehensive legal representation to 6 the BOCC. This office is contracted. 7 8 Actual Actual Actual Amended Projected Adopted Increase 9 Department 03 Expense / / / / / /018 (Decrease) Operating Expenses Travel/Food/Petty Cash (4000) (50) Rentals & Leases ( ) 3,447 3,736 3,31 3,600 3,600 3, Contracted Services (4601) 11,68 11,68 11,68 11,68 11,68 130,808 9, Other Counsel ( ) 69,37 5,81 10,05 30,000 3,09 5,000 (5,000) Books/Dues/Tuition (5400) 1,894 1,660 1,398,050 1,489, Total Operating Expenses 196, ,17 136, ,98 130,74 16,058 4, Capital Outlay Equipment over $1,000 (6400) 0 1, Total Capital Outlay 0 1, Grand Total 196, , , ,98 130,74 16,058 4, ADOPTED BUDGET 66 FISCAL YEAR 017/18

68 1 GENERAL FUND (001) 3 DEPT: PROPERTY APPRAISER 4 5 MISSION STATEMENT The Property Appraiser is a Constitutional Officer responsible for placing a fair 6 market value on all property located within the County. The Appraisers maps and records are a primary source 7 of information for other government agencies, private citizens and businesses. This Office is also authorized 8 to grant various exemptions as set forth in the Florida Statutes. Florida law requires the BOCC to pay for 9 municipalities and School Boards cost of the Property Appraisers budget. All independent taxing districts pay 10 a pro rata share of the budget. The department is operated as a separate entity settings its' own policies & 11 procedures and employee hiring and line item budget management Actual Actual Actual Amended Projected Adopted Increase 14 Department 04 Expense 513, / / / / / /018 (Decrease) Personnel Services 800,68 810,69 855, ,638 74, ,005 (73,633) 18 Operating Expenses 379,700 8, ,581 31,598 43, ,361 47, Capital Outlay,08 30, ,714 9,714 43,41 13,698 0 Non Operating 77,00 11,86 11,84 11,786 11,786 11, Total Property Appraiser (9105) 1,59,05 1,135,97 1,175,466 1,198,736 1,06,965 1,186,564 (1,17) 3 4 BOCC Operating Expenses RELATED TO PROPERTY APPRAISER BUT NOT TRANSFERRED TO PROPERTY APPAISER Worker's Comp 0 0 (7) Insurance Transportation/Postage ( ) 17,453 17,793 17,83 18,975 17,500 19, Contracted Services (5) Maint. Alderman Bldg. ( ) 3,658 3,40,097 3,500 3,00 3, Total Operating Expenses 1,111 1,13 19,373,500 0,700, Grand Total 1,80,163 1,156,510 1,194,839 1,1,36 1,047,665 1,09,064 (1,17) Actual Actual Actual Amended Projected Adopted Increase 40 TOTAL EXPENSE 013/ / / / / /018 (Decrease) 41 (Decrease) 4 Personnel Services 837,45 84,85 887,80 881,08 774, ,387 (76,81) 43 Operating 394,780 93,677 30,404 36,133 53,64 375,964 49, Capital,165 31, ,000 31,000 45,9 14,9 45 Non Operating 74,868 1,96 1,96 1,96 1,96 1, TOTAL 1,309,058 1,180,388 1,0,50 1,50,637 1,071,48 1,37,939 (1,698) No. of Personnel Full Time (1) 50 No. of Personnel Part Time Elected Official INCOME DISTRIBUTION 54 BOCC (95.85%) 1,59,05 1,135,97 1,175,466 1,198,736 1,031,893 1,186,565 (1,171) 55 SFWMD (1.87%) 8,799 4,670 4,043 3,387 1,106 3,149 (37) 56 St. Johns WMD (.08%),618, , (10) 57 Children's Services Council (.%),778 18,060 0,016 7,514 17,571 7,35 (79) 58 TOTAL INCOME 1,313,47 1,180,388 1,0,50 1,50,637 1,071,48 1,37,939 (1,698) ADOPTED BUDGET 67 FISCAL YEAR 017/18

69 1 GENERAL FUND (001) 3 DEPT: TAX COLLECTOR 4 5 MISSION STATEMENT The Tax Collector is a Constitutional Officer responsible for the collection of Ad 6 Valorem and special taxing districts and certain other taxes imposed by State Agencies. This Office also acts 7 as an agent of the Department of Highway Safety and Motor Vehicles by processing the registration and 8 titling of motor vehicles, as well as operating the Driver's License Office, effective July 1, This Office also issues local business tax licenses and a variety of licenses for the 10 Florida Game & Fresh Water Commission and Department of Natural Resources. Fees charged to the 11 County's various taxing authorities are based on the percentage of taxes collected for each authority. The 1 department is operated as a separate entity setting its' own policies & procedures, employee hiring and line 13 item budget management. A large portion of the Tax Collectors budget is fee supported and is included for 14 informational purposes Actual Actual Actual Amended Projected Adopted Increase 17 Department 05 Expense / / / / / /018 (Decrease) Personnel Services Worker's Compensation ( ) 0 0 (4) Total Personnel Services 0 0 (4) BOCC Operating Expenses RELATED TO TAX COLLECTOR BUT NOT TRANSFERRED TO TAX COLLECTOR Postage ( ) 5,467 5,898 5,919 6,000 5,80 6, Insurance Tax Collector ( ) Maint. Alderman Bldg. ( ) 1,08,175 4,91 3,500,060 3, Total Operating Expenses 6,495 8,073 10,831 9,500 7,879 9, Contingency/Reserve/Non Operate Transfer to Tax Collector ( ) 465, , , , , , Total Cont./Resv./NonOp 465, , , , , , Grand Total 471, , ,87 509, , , Actual Actual Actual Amended Projected Adopted Increase 37 TOTAL EXPENSE 013/ / / / / /018 (Decrease) 38 Personnel Services 603, ,481 80,100 80,11 80,11 891,658 71, Operating 180, , , ,6 159,6 156,380 (,88) 40 Capital 1,975 1, TOTAL 786, ,470 95, , ,473 1,048,038 68, No. of Personnel Full Time No. of Personnel Part Time Elected Official ADOPTED BUDGET 68 FISCAL YEAR 017/18

70 1 GENERAL FUND (001) 3 DEPT: SUPERVISOR OF ELECTIONS 4 5 MISSION STATEMENT The Supervisor of Elections is a Constitutional Office responsible for providing 6 elections for national, state and local elections. This department is operated as a separate entity, setting its 7 own policies and procedures, employee hiring and line item budget management. 8 9 Actual Actual Actual Amended Projected Adopted Increase 10 Department 08 Expense / / / / / /018 (Decrease) 11 1 Personnel Services Executive Salary (1100) 85,815 87,495 86,1 104, , ,000, Salaries (100) 56,378 65,750 74,96 71,663 70,308 79,000 7, Poll Workers (1301) 1,549 11,816 1,784 16,600 14,855 19,000, Temporary Election Support (1310) 4,996 5,38 5,414 3,01 1,499 6,500 3, Overtime (1400),139,546 6,457 3,300 3,91 4,500 1, FICA (100) 10,808 11,561 1,504 16,416 15,848 16, Retirement (00) 34,708 4,054 0,587 45,64 19,188 45, Life/Health Insurance (300) 4,464 7,83 7,96 8,950 6,765 8, Worker's Compensation (400) 3,543 4, Unemployment 5, Total Personnel Services 40,649 58,396 55,533 90,116 56,64 307,469 17, Operating Expenses Professional Services (3100) , , Computer Related (301) 35,577 40,49 37,357 43,587 38,798 4,400 (1,187) Custodial Service (3401) Travel (4000) 8,038 4,676 4,605 3,680 3,031 3, Communications (4100) 7,664 7,857 8,004 8,688 13,369 8, Transportation/Postage (400) 6,933 6,789 11,07 8,746 7,865 8, Utility Service (4300) 0 0 6,000 6, , Rental Leases (4400) 1,848 1,848 1,989,500 1,848, Insurance (4500) 7,976 8,065 8,45 8,76 8,66 8, Contracted Services (4601),869 3,56 4,470 4,000 3,149 4, Maint. Bldg. (4604) Equipment Maint. (461) , (3,000) Advertising (4907),587,7 6,014 0,709 3,000 3, Office Supplies (5100) 1,517 1, Expense (500) 7,79 11,178 45,81 4,000 0,454 8,000 4, General Operating Supplies (503) Equipment under $1000 (509) , , Book, Dues & Tuition (5400) 3,419,401,995 3,500 3,053 3, Education (5453) 0 1,401 1,356 1,7 74,7 1, Federal Grant Election Activities (8906) 0 3,697 9,31 1, (1,000) 46 Total Operating Expenses 106,678 95, ,669 11, ,94 14,396, Capital Outlay Improvements (6300) Equipment (6400) 3,599 3, , ,000 5, Total Capital Outlay 3,599 3, , ,000 5, Grand Total 370,96 357, ,0 41, ,18 446,865 5, PERSONNEL 58 Full Time 59 Part Time Elected Officials ADOPTED BUDGET 69 FISCAL YEAR 017/18

71 1 GENERAL FUND (001) 3 DEPT: COUNTY HEALTH DEPARTMENT 4 5 MISSION STATEMENT The State and County cooperatively provide for Public Health Services. Counties 6 with a population not exceeding 40,000 may levy an annual tax not to exceed mill on each dollar of taxable 7 property in the County to provide for public health services in the community, pursuant to Section 154.0, F.S. 8 The County and Health Department must contract annually for the use of these funds Equivalent Millage Equivalent Millage Actual Actual Actual Amended Projected Adopted Increase 14 Department 09 Expense / / / / / /018 (Decrease) Expenditures Improvements Health Department ,000 16,45 33, Aid to Gov't Organization (8100) 173, , , , ,000 10,000 60, Total Expenditures 173, , ,000 00, ,45 43,575 60, ADOPTED BUDGET 70 FISCAL YEAR 017/18

72 ADOPTED BUDGET 71 FISCAL YEAR 017/18

73 1 GENERAL FUND (001) 3 DEPT: ADMINISTRATION 4 5 Actual Actual Actual Amended Projected Adopted Increase 6 Department 10 Expense / / / / / /018 (Decrease) 7 8 Personnel Services Salaries (100) 355,55 368, , ,7 33, ,556 (5,716) Overtime (1400) , (1,718) FICA (100) 6,093 7,611 4,737 6,61 4,6 6,053 (568) Retirement (00) 38,496 40,484 41,980 43,98 43,098 46,907, Life/Health Insurance (300) 55,044 47,697 47,873 51,796 50,994 43,990 (7,806) Worker's Compensation (400) 8,409 9, Unemployment Compensation (500) 0 0 3, Total Personnel Services 483, ,739 45, ,6 45,5 458,405 (1,81) Operating Expenses Computer Related (301) ,577,793 5,100 (477) Travel/Food (4000) 1,067 1,04,107 3,000,481 3, Communications (4100) 3,133 3,5,364,700,39, Transportation/Postage (400) Rentals & Leases (4400) 0 935,580,655,580,655 (0) Insurance (4500) 4,111 5,83 6,350 5,84 5,913 6, Vehicle Repairs (4600) Contract Services (4601) , Promotional Activities (4800) 0 1, , , Current Charges and Obligations (4900) (87) Office Supplies (5100) 1,993,496 1,493 1,900 1,65 1, Gas, Oil, Lube (507) 1,835 1,190 1,1 1,500 1,370 1, Equipment under $1000 (509) 3, ,949 1,715 1,654 6,400 4, Books, Dues, Tuition (5400) 3,531 3,57 4,509 7,480 3,848 7, Total Operating Expenses 19,739 1,66 4,36 35,69 6,084 40,03 4, Capital Outlay New Equipment (6400) , (1,590) 37 Total Capital Outlay , (1,590) Grand Total 503, , , , , ,608 (9,477) No. of Personnel Full Time No. of Personnel Part Time ADOPTED BUDGET 7 FISCAL YEAR 017/18

74 ADOPTED BUDGET 73 FISCAL YEAR 017/18

75 1 GENERAL FUND (001) 3 DEPT: VETERANS SERVICES 4 Actual Actual Actual Amended Projected Adopted Increase 5 Department 11 Expense / / / / / /018 (Decrease) 6 7 Personnel Services Reg Salaries & Wages (100) 53,716 39,576 40,037 43,99 3,6 3,30 (11,67) Part time Salaries (150) 0 14,113 15,08 15,10 13,75 15, FICA (100) 4,109 4,107 4,17 4,644 3,51 6,037 1, Retirement (00) 3,545 3,703 3,858 4,393 3,06 6,50 1, Health/Life Insurance (300) 7,537 7,544 7,641 7,700 7,06 8,798 1, Worker's Compensation (400) 1,178 1,640 1,878 3,3 3,050,468 (765) 14 Total Personnel Services 70,085 70,683 7,713 79,171 6,646 71,083 (8,088) Operating Expenses Computer Related (301) ,00 1, (1,000) Travel (4000) 1,174 1,189 1,097 1, , Communications (4100) Transportation/Postage (400) Utilities (4300) Insurance (4500) ,66 1,698, Contracted Services (4601) (500) Promotions (4800) Office Supplies (5100) Gas, Oil & Lube (507) Equipment under $1000 (509) (300) Books, Dues, Tuition (5400) Total Operating Expenses,431 3,668 3,834 6,849 3,763 5,855 (994) 9 30 Grand Total 7,516 74,351 76,547 86,00 66,409 76,938 (9,08) 31 3 No. of Personnel Full Time No. of Personnel Part Time ADOPTED BUDGET 74 FISCAL YEAR 017/18

76 1 GENERAL FUND (001) 3 DEPT: MEDICAL EXAMINER 4 5 MISSION STATEMENT The Medical Examiner is empowered to investigate and determine causes of 6 death and to provide autopsy services and expert witness in criminal cases involving deaths. The County 7 pays 6.7% pro rata share of the Medical Examiners budget based on case load in the Circuit. 8 9 Department 13 Expense Actual Actual Actual Amended Projected Adopted Increase / / / / / /018 (Decrease) 1 Operating Expenses Professional Services (3100) 59,93 86,165 76,593 87,853 87, ,781 31,98 14 Total Operating Expenses 59,93 86,165 76,593 87,853 87, ,781 31, Grand Total 59,93 86,165 76,593 87,853 87, ,781 31, ADOPTED BUDGET 75 FISCAL YEAR 017/18

77 ADOPTED BUDGET 76 FISCAL YEAR 017/18

78 1 GENERAL FUND (001) 3 DEPT: EMERGENCY MANAGEMENT 4 5 MISSION STATEMENT Emergency Management is responsible for the administration and supervising of work, planning, 6 organizing, implementing and managing all elements of Okeechobee County's local mitigation strategy plan. 7 8 Actual Actual Actual Amended Projected Adopted Increase 9 Department 14 Expense / / / / / /018 (Decrease) Personnel Services Salaries (100) 64,60 65,95 69,011 74,688 64,67 75, Overtime (1400) FICA (100) 4,779 4,857 5,113 5,714 4,670 5, Retirement (00) 4,564 4,816 5,060 5,617 4,867 5, Life/Health Insurance (300) 13,761 14,309 14,36 15,539 1,949 13,198 (,341) Worker's Compensation (400) 1,805 1, Total Personnel Services 89,515 91,389 93, ,741 87, ,417 (1,34) 19 0 Operating Expenses Professional Services (3100) 0 0 1, Computer Related (301) 7,704 7,79 7,454 13,58 13,175 11,890 (1,638) Travel/Food (4000) 3,83 4,344 6,77 5,779,919 8,36, Communication Services (4100) 6,746 6,989 10,78 8,18 7,05 6,746 (1,38) Transportation/Postage (400) Utility Services (4300) 15,75 15,38 16,41 16,800 14,088 16, Insurance (4500) 17,083 16,76 15,606 16,347 15,557 16,31 (35) Vehicle Repairs & Maint. (4600) Maint. County Bldg. (4604),104 4,737 5,776 7,500 5,73 7, Tires (4605) Maint. Equipment (461),16 1, ,000 1, Promotional Activities (4800) Current Charges & Obligations (4900) (13) Office Supplies (5100) 641 1, ,500 1,305 1, Expense (500) General Operating Supplies (503) 1,409 1,171 1,548 1,887 1,44 1, Gas, Oil & Lube (507) ,000 1, (1,300) Equipment under $1000 (509),36 4,74 3,750 3,000 1,983 3, Program Expense Grant (04 510) 13, ,000 1, , Uniforms (51) Books, Dues, Tuition (5400) , Total Operating Expenses 74,791 64,958 87,799 79,577 66,639 80,830 1, Capital Outlay New Equipment (6400) 0 9,313 9,19 6,518 6,519 6,000 (518) Hurricane Mathew (8005) 0 0 0,38,350 0 (,38) Hurricane Irma (8006) Total Capital Outlay 0 9,313 9,19 8,900 8,869 6,000 (,900) Grand Total 164, , , ,18 16, ,47 (,971) 51 5 Revenue Other 115,30 139,87 153, ,86 7,537 15,416 (4,870) 53 Net County Support 49,004 5,788 37,191 3,93 135,303 34,831 1, No. of Personnel Full Time No. of Personnel Part Time ADOPTED BUDGET 77 FISCAL YEAR 017/18

79 1 GENERAL FUND (001) 3 DEPT: MENTAL/PHYSICAL HEALTH, INDIGENT SERVICES & MEDICAID 4 5 MISSION STATEMENT These expenditures account for the statutory F.S requirements for mental & physical health services, 6 all indigent burials and support to the local hospital as an offset to Indigent Client Services. 7 8 Out of County Hospital financial responsibility for qualified indigent patients is the responsibility of the county in which 9 the patient resides, F.S Actual Actual Actual Amended Projected Adopted Increase 1 Department 16, 8, / / / / / /018 (Decrease) 13 MENTAL HEALTH (16 563) Salaries (100) ,17 6,17 35,40 9, FICA (100) ,708, Retirement (00) ,804, Life/Health Insurance (300) ,463 9, Worker's Compensation (400) Total Personnel Services ,951 7,951 51,469 43, Operating Expenses Communications (4100) Insurance (4500) ,08, Gas, Oil and Lube (507) ,000 1,700 5 Total Operating Expenses ,78 4,8 6 7 Contingency/Reserve/Non Operating Professional Svcs Mental Health (3100) , (1,58) Aid to Govt. Agencies New Horizons (8100) 45,500 46,410 47,338 48,85 48,85 50,700, Total Cont./Resv./NonOp 45,500 46,410 47,338 60,867 48,85 50,700 (10,167) 31 3 INDIGENT SERVICES (8 560) Operating Expenses Prof. Services Children Medical Eval. (3100) 11,000 13,500 15,500 17,500 17,500 17, Local Hospital Service (3701) 115,000 86,50 143, , , , Out of County Hosp. (370) 19, Indigent Cremations (518) 4,61 5,815 4,90 6,300 5,500 6, Total Operating Expenses 149, , , , , , Medicaid (34 560) 4 Pursuant to F.S and 59G 1.00 Florida Administrative Code Medicaid payments to Agency for Health Care Administration 43 for the county's pro rata share of the State's obligation Operating Expenses Medicaid (3101) 639, ,90 680,33 78,474 78, ,978, Total Operating Expenses 639, ,90 680,33 78,474 78, ,978, Grand Total 834,775 75, , ,59 93,10 996,676 60, No. of Personnel Full Time ADOPTED BUDGET 78 FISCAL YEAR 017/18

80 ADOPTED BUDGET 79 FISCAL YEAR 017/18

81 1 GENERAL FUND (001) 3 DEPT: RECREATION & PARKS 4 Actual Actual Actual Amended Projected Adopted Increase 5 Department 1 Expense / / / / / /018 (Decrease) 6 7 Personnel Services Salaries (100) 130,98 133,04 130, , , ,151 9, Salaries Part Time (150) 0 0 8,8 8,068 14,1 15,95 (1,116) Overtime (1400) (39) FICA (100) 9,79 10,039 1,051 15,096 1,944 14,696 (400) Retirement (00) 9,56 9,764 11,646 14,839 1,840 15, Life/Health Insurance (300) 4,91 3,980 6,14 41,437 37,695 35,19 (6,45) Worker's Compensation (400),784 4,0 4,74 6,553 6,186 1,408 (5,145) Unemployment Compensation (500), Total Personnel Services 179, ,089 13,03 7,19 47,319 58,614 (13,578) Operating Expenses Professional Services (3100) 0 7,000 11,039 1,00 0 4,500 3, Computer Related (301) Custodial (3401) 6,500 6,765 7,385 10,900 9,03 6,000 (4,900) Travel/Food. (4000) 389 (100) Communications (4100),717,57,967 3,000,845 3, Freight (4150) 1,05 1, Transportation/Postage (400) Utility Services (4300) 35,447 3,696 43,357 44,500 38,778 38,000 (6,500) Rentals, Leases (4400) ,186 1,00 1,087 1, Insurance (4500) 4,463 3,90 5,841 7,016 6,596 8,138 1, Vehicle Repairs (4600) 1, , Contract Service (4601) 1,048 1,30 10,401 7,050 7,050 11,00 4, Maint. County Bldg. (4604),85 1,19 5,110 3,550,968 5,000 1, Maint. Parks & Ballfields (4610) 18,195 9,98 15,937 13,300 11,875 0,000 6, Maint. Civic Center (461) 3,731 4,863 7,784 5,000 3,338 5, Maintenance Bassinger (466) 3,168 3,048 3,968 10,000 5,05 3,000 (7,000) Current Charges & Obligations Advertising (4907) ,987 1, (760) Office Supplies (5100) 1,90 1,368 1,355 1,300 1,03 1, General Operating Supplies (503),35 3,510 1,968,460 1,896, Gas, Oil, Lube (507) Equipment under $1000 (509),38 1,061 13,089 6,000 5,761 0,750 14, Program Expense (510) 5,990 30,669 8,09 3,000 8,701 8,000 (4,000) Uniforms (51) Books, Dues, Tuition (5400) Total Operating Expenses 13, ,53 184,434 17, ,48 181,688 8, Capital Outlay Improvements Buildings (600) 0 8,613 4,735 83,79 13,0 15,000 (68,79) Improvements (6300) 0 8,917 14,08 13,000 8,19 13, New Equipment (6400) 995 6,793 3,350 19,38 14,457 33,500 14,6 50 Total Capital Outlay 995 4,33 4, ,967 35,788 61,500 (54,467) 51 5 Grand Total 313, , , ,975 43, ,803 (59,17) No. of Personnel Full Time No. of Personnel Part Time Revenue 11,39 109, , , ,744 11,500 6, Net County Support 00,981 7,606 3, ,475 35, ,303 (65,17) *Additional capital expenditures of $366,753 are funded in the Capital Improvement Fund (303). 61 Additional information on those items can be found in the tab for that fund ADOPTED BUDGET 80 FISCAL YEAR 017/18

82 ADOPTED BUDGET 81 FISCAL YEAR 017/18

83 1 GENERAL FUND (001) 3 DEPT: RECREATION & PARKS SPORTS COMPLEX 4 5 Department 1, Expense 57 Actual Actual Actual Amended Projected Adopted Increase 6 Program / / / / / /018 (Decrease) 7 8 Personnel Services Salaries (100) 33,840 34,31 9,300 30,603 30,100 3,305 1, Salaries Parttime (150) 35,701 37,083 34,57 39,000 36,340 39, Overtime (1400) FICA (100) 5,69 5,389 4,848 5,35 4,617,471 (,854) Retirement (00),747,746,149,359,64, Life/Health Insurance (300) 9,174 9,539 6,178 10,360 10,359 8,798 (1,56) Worker's Compensation (400) 1,507 1,775,683,957,653 1,563 (1,394) Unemployment Compensation (500) Total Personnel Services 88,540 90,844 79,685 90,604 86,331 86,697 (3,907) Operating Expenses Communications (4100) 1,48 1,37 1,700 3,0 3,048 1,500 (1,70) Freight (4101) Utility Services (4300) 6,435 67,104 70,873 77,000 75,044 77, Insurance (4500) 0,50 19,97 18,568 17,976 17,865 17,81 (164) Contracted Services (4601) 7,779 5,461 7,58 30,000 9,341 30, Maint. County Bldg. (4604) 1,365 1,196 1,454 1,500 1,90,500 1, Equipment Maintenance (461),460 1,476 1,730 4,700 4,55 4,500 (00) Advertising (4907) General Operating Supplies (503) 1,998,07 1,86,000 1,689, Equipment under $1000 (509),656 6,008 4,36 3,100,006 4,500 1, Concession Supplies (511) Uniforms (51) Safety Supplies (517) Books, Dues and Tuition (5400) Total Operating Expenses 11,910 16,003 19, , , , Capital Outlay Bldg. Improvements (600) 0 0 3, Improvements (6300) ,871 9,83 40,000 10, New Equipment (6400) 0 3,561 13,00 4,000 3,437 47,500 3, Total Capital Outlay 0 3,561 16,489 53,871 33,68 87,500 33, Grand Total 10,450 0,408 5,864 85,81 55, ,859 30, Revenue 155, ,834 16, , , ,700 3, Net County Support 55,07 64,574 6,981 19,81 96,07 157,159 6, No. of Personnel Full Time No. of Personnel Part Time *Additional capital expenditures of $395,393 are funded in the Capital Improvement Fund (303). 51 Additional information on those items can be found in the tab for that fund ADOPTED BUDGET 8 FISCAL YEAR 017/18

84 ADOPTED BUDGET 83 FISCAL YEAR 017/18

85 1 GENERAL FUND (001) 3 DEPT: RECREATION & PARKS SUMMER PLAY CAMP 4 5 Department 1, Expense 57 Actual Actual Actual Amended Projected Adopted Increase 6 Program / / / / / /018 (Decrease) 7 8 Personnel Services Seasonal Salaries & Wages (1300) 15,117 16,876 15,989 17,000 16,417 17, FICA (100) 1,156 1,91 1,3 1,300 1,014 1, Worker's Compensation (400) Total Personnel Services 16,873 18,873 17,806 19,196 18,35 19, Operating Expenses Travel/Food/Petty Cash (4000) 3,04 3,764 4,455,500 1,000, Rentals & Leases (4400) Contract Services (4601) General Operating Supplies (503) 1, , , Equipment under $1000 (509) Program Activities (510) 5,17 9,500 11,70 6,000 4,855 6, Total Operating Expenses 9,85 14,677 16,114 10,000 6,767 10, Sub Total Summer Play Camp 6,75 33,550 33,90 9,196 5,00 9, Summer Play Camp Revenue 7,59 7,901 7,377 9,975 4,48 3,500 (6,475) 7 8 Net County Support (534) 5,649 6,543 (779) 574 6,398 7, No. of Personnel Full Time No. of Personnel Part Time (seasonal) ADOPTED BUDGET 84 FISCAL YEAR 017/18

86 ADOPTED BUDGET 85 FISCAL YEAR 017/18

87 1 GENERAL FUND (001) 3 DEPT: EXTENSION OFFICE 4 5 Actual Actual Actual Amended Projected Adopted Increase 6 Department, Expense / / / / / /018 (Decrease) 7 8 Personnel Services Salaries (100) 97,459 9,648 89,5 103,555 10, ,653 37, FICA (100) 7,448 7,095 6,88 7,9 8,03 10,760, Retirement (00) 8,334 8,151 7,147 7,788 6,949 11,140 3, Life/Health Insurance (300) 7,199 6,840 6,898 10,360 6,901 17,596 7, Worker's Compensation (400),099, (41) 14 Total Personnel Services 1, , ,35 19,870 14, ,353 50, Operating Expenses Computer Related (301) ,000 1, Travel (4000) 3,46 4,344,16 4,500, 4,450 (50) Communications (4100) 3,938 4,063 4,19 4,500 3,94 4,300 (00) Transportation/Postage (400) Utility Services (4300) 3,668 3,540 3,787 3,875 3,171 3, Insurance (4500) 6,345 6,34 6,504 7,831 7,114 8, Vehicle Maintenance (4600) , Contracted Services (4601) 1, ,13 5,50,867 3,750 (1,500) Tires (4605) Equipment Maintenance (461) Office Supplies (5100) 1,173 1,674 1,110 1,500 1,187 1, General Operating Supplies (503) 1,131 1,08 1,90 1,500 1,345 1, Gas, Oil, Lube (507) 5,191,87 1,065 3,000,546 3, Equipment under $1000 (509) 0 0 3, Program Expense 4 H (510) 0 8,000 8,000 8,000 8,000 8, Uniforms (51) Books, Dues, Tuition (5400) 1,850 1,76 445, , Total Operating Expenses 8,885 35,310 35,843 44,556 34,716 45, Capital Outlay New Equipment (6400) 0,899 4, ,000 33, Total Capital Outlay 0,899 4, ,000 33, Contingency/Reserve/Non Operate Aid to Pvt Org. (800) Livestock Show Total Cont./Resv./NonOp Grand Total 151,44 155, ,37 174,46 158,890 58,635 84, No. of Personnel Full Time No. of Personnel Part Time ADOPTED BUDGET 86 FISCAL YEAR 017/18

88 1 GENERAL FUND (001) 3 DEPT: SOIL & WATER CONSERVATION 4 5 MISSION STATEMENT The purpose of the Okeechobee County Soil & Water Conservation District is to provide 6 leadership and administer Expenses to assist landowners and units of government to conserve, improve, and sustain 7 the natural resources and the environment of Okeechobee County. 8 9 Actual Actual Actual Amended Projected Adopted Increase 10 Department 3 Expense / / / / / /018 (Decrease) 11 1 Personnel Services Salaries (100) 4,635 (1,438) Grant Salaries (19 100) 8,107 (110) FICA (100) 3,6 (38) Grant FICA (19 100),055 (39) Retirement (00),787 (19) Grant Retirement (19 00) 1,960 (18) Life/Health Insurance (300) 9, Grant Life/Health Insurance (19 300) 9, Worker's Compensation (400) Grant Worker's Compensation (19 400) Total Personnel Services 100,93 (1,86) Operating Expenses Travel, Food, Petty Cash (4000) Transportation/Postage (400) Insurance (4500) Contracted Services (4601) Office Supplies (5100) General Operating Supplies (503) Books, Dues, Tuition (5400) Total Operating Expenses, Contingency/Reserve/Non Operate Aid to Gov't Agency (8100) 0 44,100 43,000 43,000 43,000 43, ,100 43,000 43,000 43,000 43, Grand Total 10,994 4,981 43,000 43,000 43,000 43, Revenue Net County Support 10,994 4,981 43,000 43,000 43,000 43, No. of Personnel Full Time No. of Personnel Part Time ADOPTED BUDGET 87 FISCAL YEAR 017/18

89 ADOPTED BUDGET 88 FISCAL YEAR 017/18