FY2019 TENTATIVE BUDGET. Okaloosa County

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1 TENTATIVE BUDGET Okaloosa County

2 Table of Contents County Officials... 4 Organizational Chart... 5 Millage Process Schedule... 6 General Information... 7 County Annual -Statutory Guidance... 9 Millage Rates Millage Summary Millage required for funding Proposed s County-Wide Millage required for funding Non County-Wide (Unincorporated Municipal Service and Taxing Unit (MSTU)) Proposed Aggregate Millage Rate (Total County-Wide & Non County-Wide Taxes) Prior Year Millage Rates: County-Wide Millage 10-Year Historical Non County-Wide (Unincorporated Municipal Service and Taxing Unit (MSTU) Millage 10-Year Historical Aggregate Millage Rate 10-Year Historical Property Value 10-Year Historical Human Resources Summary Human Resources Allocation by Fund Human Resources Allocation by Type 3-Year Comparison Human Resources Allocation Summary by Fund & Department totaled by Fund Type Human Resources Allocation Summary Fund Type Summary of Balances Revenues & Expenditures by Fund Type Revenue Department s General Fund County Transportation Trust Fund Tourist Development Fund Natural Disaster Fund S.H.I.P. Fund E-911 Operations Fund Radio Communication Fund Law Enforcement Trust Fund Police Academy Fund County Public Health Fund M.S.B.U. Fund P age

3 Unincorporated County Parks Fund Prisoner Benefit Fund Additional Court Cost Fund Drug Abuse Trust Fund Domestic Violence Trust Fund Traffic Education Fund Okaloosa Debt Service Fund Capital Outlay Construction Trust Fund Road/Bridge Construction Fund Water & Sewer Enterprise Fund Airport Enterprise Fund Solid Waste Enterprise Fund Inspection Enterprise Fund Emergency Medical Service Enterprise Fund Self-Insurance Fund Garage Services Fund Expenditure Department s General Fund County Transportation Trust Fund Tourist Development Fund Natural Disaster Fund S.H.I.P. Fund E-911 Operations Fund Radio Communication Fund Law Enforcement Trust Fund Police Academy Fund County Public Health Fund M.S.B.U. Fund Unincorporated County Parks Fund Prisoner Benefit Fund Additional Court Cost Fund Drug Abuse Trust Fund Domestic Violence Trust Fund Traffic Education Fund Okaloosa Debt Service Fund Page

4 Capital Outlay Construction Trust Fund Road/Bridge Construction Fund Water & Sewer Enterprise Fund Airport Enterprise Fund Solid Waste Enterprise Fund Inspection Enterprise Fund Emergency Medical Service Enterprise Fund Self-Insurance Fund Garage Services Fund Revenue Overview by Fund Revenue by Source Fiscal Year Comparison Revenue by Source Percentage FY Cash Carryforward by Fund Type Summary by Tax Type Expenditure Overview by Fund & Function Expenditures by Function Fiscal Year Comparison Expenditures by Function Percentage FY Debt Service Fund Transfer(s) Elected Official Funding Expenditures by Activity P age

5 County Officials County Official Graham Fountain Carolyn Ketchel Nathan Boyles Trey Goodwin Kelly Windes J.D. Peacock II Larry Ashley Ben Anderson Mack Busbee Paul Lux John Hofstad Greg Stewart Title/Position/District County Commissioner District I County Commissioner District II County Commissioner District III County Commissioner District IV County Commissioner District V Clerk of Court and Comptroller Sheriff Tax Collector Property Appraiser Supervisor of Elections County Administrator County Attorney 4 P age

6 Organizational Chart Citizens of Okaloosa County Clerk of Circuit Court Property Appraiser Board of County Commissioners Sheriff Supervisor of Elections Tax Collector Legal Services County Administrator Deputy County Administrator Support Services Office of Management & Tourist Development Deputy County Administrator Operations Corrections Veteran Services Water & Sewer Public Works Human Resources Risk Management Airports Growth Management County Extension Information Technology Public Safety Transit Court Administration Library Cooperative 5 P age

7 Millage Process Schedule Date July 1, 2018 July 9, 2018 July 16 July 30, 2018 July 30, 2018 August 24, 2018 September 4, 2018 September 10- September 13, 2018 September 18, 2018 September 11 October 26, 2018 October 1, 2018 Milestone/Action Property Appraiser certifies the taxable value to taxing authorities ("Day 1" of Schedule). County Administrator delivers recommended budget to the Board of County Commissioners (BCC) and workshops commence. BCC conducts budget workshops and adjusts budgets, as they deem necessary. Taxing authorities advised the Property Appraiser of: (1) Prior year millage rate (2) Current year proposed millage rate (3) Current year rolled-back rate (4) Date, time, and meeting place of the tentative budget hearing Last day for Property Appraiser to mail Notices of Proposed Property Taxes (TRIM Notice) to taxpayers (includes public hearing information). Public Hearing by BCC to receive citizen input and answer questions concerning the adoption of the tentative budget and proposed millage rate. (Crestview - Crestview City Hall - 6:01 p. m.) Advertisement of proposed budget and notice of public hearing at which Board intends to adopt a final millage rate and final budget. Public Hearing by BCC to receive citizen input and answer questions concerning the adoption of the final millage rate and final budget. (Shalimar - County Administration Building -6:01 p. m.) Value Adjustment Board convenes to hear petitions Fiscal Year begins 6 P age

8 General Information Item County-Wide Gross Taxable Value Millage Rate Rolled-Back Rate Fund Accounting Systems General Fund Special Revenue Funds County Transportation Trust Fund County Public Health Fund Debt Service Funds Capital Projects Funds Enterprise Funds Emergency Medical Services (EMS) Fund General Information or Definition The value, as determined by the Property Appraiser, of the nonexempt property in the county, both incorporated and unincorporated areas. A levy by a taxing authority, expressed in dollars per thousand dollars of nonexempt property value. A millage rate that would generate the same amount of tax dollars as the prior year (excludes new construction from the computation). Governmental accounting systems are organized and operated on a fund basis. A fund is a fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and balances, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. The County's General Fund is used to account for financial resources except those required to be accounted for in another fund. This fund includes general governmental activities not accounted or reported in another fund. All constitutional officers receive appropriations from this fund. Special revenue funds are used to account for specific revenues that are legally restricted to expenditures for particular purposes. County special revenue funds which are partially funded by ad valorem taxes are; County Health Department and Unincorporated County Parks. This fund is a special revenue fund which accounts for the County Engineering, Road Operations, Road Construction, Stormwater and Traffic Signal Maintenance Departments. This is a special revenue fund, which accounts for the appropriation for the County Health Department, any balances from prior years and certain capital outlay for the County Health. Debt Service funds are used to account for debt service payments, as well as any accumulation of resources in anticipation of future principal and interest requirements. Okaloosa has one debt service fund which is made up of the 2009 Sales Tax Revenue Bonds for the construction of the new Annex Extension complex, 2011 Revenue Bond to finance the Brackin Building purchase, 2013 private back loan for joint beach re-nourishment project, 2014 County buildings bonds for County Administration Building, Sheriff Building and Crestview Courthouse and 2016 County buildings bonds primarily for the use of the improvements to the County Courthouse. Capital projects funds are used to account for the general government's major capital acquisition and construction activities. The County has the Capital Outlay Fund that accounts for all major capital and construction activities of the government, excluding road activities and the Road and Bridge Construction Fund which accounts for the road construction activities. These funds account for operations that are financed and operated in a manner similar to private business enterprises where the intent of the governing body is that the costs (expense, including depreciation) of providing goods or services to the general public on a continuing basis be finance or recovered primarily through user charges; or where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes. The County operates Water & Sewer, Airport, Solid Waste, Inspection and Emergency Medical Services enterprise activities. This enterprise fund accounts for the provisions of emergency medical services to Okaloosa residents as well as county visitors. It is funded through user charges and ad valorem tax revenues levied, if needed, for that purpose. 7 P age

9 Internal Service Funds Taxing Authorities Tax Increases Reviews, Workshops and Public Hearings Internal Service funds are used to account more efficiently for the general government's centralized intragovernmental activities. The County accounts for its Self-Insurance and Fleet Maintenance programs as internal service funds. The local governments, special districts and the County District School Boards, which are authorized by law to levy taxes to support their operations. Taxing authorities in the county include the Board of County Commissioners, the School Board, municipalities, and special districts. Each taxing authority levies its own taxes and establishes its own budget, consistent with Florida Statutes and administrative rules established by state agencies. This budget is solely that of the Board of County Commissioners and excludes those of the other taxing authorities. Tax increases on individual parcels from one year to the next are caused by an increase of a millage levy by a taxing authority, or by an increase in valuation by the Property Appraiser, or by both. County-wide increases are caused by action of the taxing authorities and are measured from the rollback rate. The County Administrator held a series of budget reviews with all activities represented in the County budget to ensure that presented budget proposals were justified and necessary to provide services desired by county citizens. The Board of County Commissioners and the County Administrator are conducting a series of workshops in an effort to pare proposed budgets and thereby evaluate levels of ad valorem tax levy, which must be shouldered by county citizens. At these workshops, the commissioners attempt to reduce proposed budgets and/or find other funding sources in an effort to reduce the requirement for ad valorem taxes and at the same time provide the necessary services required and desired by citizens. Public hearings will be conducted on September 4, 2018 in Crestview and September 18, 2018 in Shalimar to receive public input regarding proposed budgets and to explain reasons for increases. 8 P age

10 County Annual -Statutory Guidance Florida Statute Action A budget shall be prepared, approved, adopted, and executed as prescribed in this chapter for Title XI, Chapter each fiscal year. At a minimum, the budget must show for each fund, as required by law and 129, Section sound financial practices, budgeted revenues and expenditures by organizational unit which are (1) at least at the level of detail required for the annual financial report under s (1). Section (1) Property Appraiser certification by July 1, pursuant to s On or before June 1 of each year, the sheriff, the clerk of the circuit court and county comptroller, the tax collector subject to a resolution entered into pursuant to s (1), and Section (2) the supervisor of elections shall each submit to the board of county commissioners a tentative budget for their respective offices for the ensuing fiscal year. The county budget officer, after tentatively ascertaining the proposed fiscal policies of the board for the next fiscal year, shall prepare and present to the board a tentative budget for the Section (3) next fiscal year for each of the funds provided in this chapter, including all estimated receipts, taxes to be levied, and balances expected to be brought forward and all estimated expenditures, reserves, and balances to be carried over at the end of the year. The board of county commissioners shall receive and examine the tentative budget for each Section fund and, subject to the notice and hearing requirements of s , shall require such (3)(a) changes to be made as it deems necessary, provided the budget remains in balance. Section (3)(b) Section (3)(c) Section (1)(a) Section (1)(b) Section (2) The board shall cause this summary statement to be advertised one time in a newspaper of general circulation published in the county, or by posting at the courthouse door if there is no such newspaper, and the advertisement must appear adjacent to the advertisement required pursuant to s The board shall hold public hearings to adopt tentative and final budgets pursuant to s On or before June 1 of each year, every property appraiser, regardless of the form of county government, shall submit to the Department of Revenue a budget for the operation of the property appraiser s office for the ensuing fiscal year beginning October 1. The property appraiser shall submit his or her budget in the manner and form required by the department. A copy of such budget shall be furnished at the same time to the board of county commissioners. The department shall, upon proper notice to the county commission and property appraiser, review the budget request and may amend or change the budget request, as it deems necessary, in order that the budget be neither inadequate nor excessive. On or before July 15, the department shall notify the property appraiser and the board of county commissioners of its tentative budget amendments and changes. Prior to August 15, the property appraiser and the board of county commissioners may submit additional information or testimony to the department respecting the budget. On or before August 15, the department shall make its final budget amendments or changes to the budget and shall provide notice thereof to the property appraiser and board of county commissioners. The Governor and Cabinet, sitting as the Administration Commission, may hear appeals from the final action of the department upon a written request being filed by the property appraiser or the presiding officer of the county commission no later than 15 days after the conclusion of the hearing held pursuant to s (2)(d). On or before August 1 of each year, each tax collector, regardless of the form of county government, shall submit to the Department of Revenue a budget for the operation of the tax collector s office for the ensuing fiscal year, in the manner and form prescribed by the department. A copy of such budget shall be furnished at the same time to the board of county commissioners. 9 P age

11 Florida Statute Section Section Section (1) Section (2)(a) Section (1) Section (2)(b) Section (2)(c) Section (2)(d) Section (2)(c-e) Action Between March 1 and July 1 each year, the Property Appraiser shall either approve exemption requests or deny and immediately notify applicants. The property appraiser shall complete his or her assessment of the value of all property no later than July 1 of each year. Upon completion of the assessment of all property pursuant to s , the property appraiser shall certify to each taxing authority the taxable value within the jurisdiction of the taxing authority. Upon preparation of a tentative budget, but prior to adoption thereof, each taxing authority shall compute a proposed millage rate necessary to fund the tentative budget other than the portion of the budget to be funded from sources other than ad valorem taxes. The county commissioners shall determine the amount to be raised for all county purposes, except for county school purposes, and shall enter upon their minutes the rates to be levied for each fund respectively, together with the rates certified to be levied by the board of county commissioners for use of the county, special taxing district, board, agency, or other taxing unit within the county for which the board of county commissioners is required by law to levy taxes. Within 35 days of certification of value each taxing authority shall advise the property appraiser (1) Proposed millage rate (2) Rolled-Back Rate (3) Date, time, and place of public hearings to consider proposed millage rate and tentative. The Property Appraiser must mail notices with the above information from all taxing authorities no later than 55 days after certification. The Property Appraiser must mail notices with the above information from all taxing authorities no later than 55 days after certification Between 65 and 80 days after certification - public hearing to consider proposed millage rate and tentative budget. During hearing (1) Amend the tentative budget as deemed appropriate. (2) Adopt the amended tentative budget. (3) Recomputed proposed millage and publicly announce percent, if any, by which the recomputed proposed millage rate exceeds the rolled-back rate. That percent shall be characterized as the percentage increase in property taxes tentatively adopted by the governing body. Within 15 days of the meeting adopting the tentative budget, (2)(c), the Board will advertise intent to finally adopt a millage rate and budget (as prescribed by (3)). 2 days not more than 5 days after advertisement, the final hearing will be held. During final hearing (1) Amend adopted tentative budget as deemed appropriate. (2) Adopt a final budget. (3) Publicly announce the rolled-back millage rate, the percentage millage increase, and the milllage rate to be levied prior to adoption of the millage levy resolution or ordinance. (4) Adopt a resolution stating millage rate and percent, if any, by which the millage rate exceeds the rolled-back rate. (5) Numbers (2) and (4) require separate motions The millage rate set by the final hearing shall in no event be higher than that set at the tentative hearing. If the rate set at the tentative hearing is higher than that certified to the Appraiser, (2)(b), first-class mail notices must be sent to each taxpayer. During hearings (1) Discuss: 10 P age

12 Florida Statute Section (4) Section & Section (1)(a) Action (a) Percentage increase in millage over rolled-back rate and the specific purposes for which ad valorem tax revenue are being increased. (b) Explain reasons for proposed increase over the rolled-back rate. (2) Millage rates at these hearings will be adopted prior to adopting budgets. (3) Hearings will be held after 5:00 p.m. on weekdays, or on Saturdays. Board will certify by resolution to the Property Appraiser what actions were taken in the final hearing. BCC will complete and furnish to the Department of Revenue within 30 days of the final hearing a completed millage process package. Millage Process package includes: (1) Copy of resolution (2) Copy of certification of value showing rolled-back rate millage and proposed millage rates. (3) Copy of advertisement pursuant to (3) The Value Adjustment Board appointed under the provisions of Section will convene between 30 and 60 days after mailing of notices of proposed property taxes, to consider petitions for deceased assessments and denied exemptions. 11 P age

13 Millage Rates Millage Summary County-Wide Gross Certified Taxable Value $17,446,911,710 Unincorporated MSTU Gross Certified Taxable Value $8,182,289,075 Current Millage Rate per $1,000 Proposed Millage Rate per $1,000 Rolled-Back Rate (County-Wide) per $1,000 Rolled-Back Rate (Aggregate) per $1,000 Maximum Millage Limitation (DR420-MMP line 13) per $1,000 Adopted Rate #.#### per $1,000 Certified to Appraiser for Notices of Proposed Property Taxes per $1,000 Approved Millage Rate #.#### per $1,000 Millage required for funding Proposed s County-Wide Fund Millage 96.5% General per $1,000 $62,654,006 County Public Health Unit per $1,000 $595,161 Emergency Medical Services per $1,000 $1,247,215 Total County-Wide per $1,000 $64,496,382 Millage required for funding Non County-Wide (Unincorporated Municipal Service and Taxing Unit (MSTU)) Fund Millage 96.5% Unincorporated Municipal Service and Taxing Unit (MSTU) per $1,000 $2,360,877 Proposed Aggregate Millage Rate (Total County-Wide & Non County-Wide Taxes) Aggregate Millage Rate per $1,000 $66,857,259 Prior Year Millage Rates: Fund Millage 96.5% General per $1,000 $59,359,204 County Public Health Unit per $1,000 $595,161 Capital Outlay Construction per $1,000 $694,000 Total-Prior Year County-Wide per $1,000 $60,648,365 Taxes generated at the rolled-back rate would be the point from which increases are measures. Accordingly, proposed budgets represent an increase of: 6.34% $3,848,017 (Note 1) Note 1: Calculation is Prior Year County Wide ($60,648,365) subtracted from Proposed County-Wide ($64,496,382), difference is divided by Prior Year ($60,648,365). 12 P age

14 County-Wide Millage 10-Year Historical Year General Fine & Forfeiture County Public Health Capital Outlay Emergency Medical Total Millage Rate County-Wide Historical P age

15 Non County-Wide (Unincorporated Municipal Service and Taxing Unit (MSTU) Millage 10-Year Historical Year Unincorporated MSTU Aggregate Millage Rate 10-Year Historical Year Aggregate Millage Property Value 10-Year Historical Year Final Valuation Millage Taxes Estimated Total % Tax Estimated 2010 $16,174,789, $50,552,767 $263,569,236 95% 2011 $14,499,871, $45,317,971 $280,421,796 95% 2012 $13,781,239, $43,071,955 $261,624,931 95% 2013 $13,565,838, $42,398,739 $257,241,963 95% 2014 $13,795,170, $45,435,331 $279,897,664 96% 2015 $14,380,757, $47,364,004 $310,010,770 96% 2016 $15,035,105, $49,519,142 $331,339,247 96% 2017 $15,684,923, $51,928,421 $368,802, % 2018 $16,405,984, $60,648,365 $378,716, % 2019 $17,446,911, $64,496,382 $387,003, % 14 P age

16 Property Valuation Historical $20 $18 $16 $14 $16.17 $14.50 $13.78 $13.57 $13.80 $14.38 $15.04 $15.68 $16.41 $17.45 Billions $12 $10 $8 $6 $4 $2 $ Property Taxes Historical $70 $60 $60.65 $64.50 Millions $50 $40 $50.55 $45.32 $43.07 $42.40 $45.44 $47.36 $49.52 $51.93 $30 $20 $10 $ P age

17 Human Resources Summary Human Resources Allocation by Fund- Fund Fund Title Elected Officials Full-Time Part-Time Relief Total 001 General Fund County Transportation Trust Fund Tourist Development Fund E-911 Operations Fund Unincorporated County Parks Fund Prisoner Benefit Fund Additional Court Cost Fund Water & Sewer Enterprise Fund Airport Enterprise Fund Solid Waste Enterprise Fund Inspection Enterprise Fund Emergency Medical Service Enterprise Fund Self-Insurance Fund Garage Services Fund TOTAL P age

18 Human Resources Allocation by Type 3-Year Comparison Fiscal Year Elected Officials Full-Time Part-Time Relief Total Part-Time 3% Percentage of Positions by Type Relief 6% Elected Officials 1% Full-Time 90% 17 P age

19 Human Resources Allocation Summary by Fund & Department totaled by Fund Type Fund Fund Title Department FY2016 +/- 001 General Fund Board of County Commissioners County Administrator Purchasing Human Resources Office of Management & Growth Management Geographical Information Systems Systems and Networking Applications and Administration Facility Maintenance Emergency Management County Warning Point Code Enforcement Beach Safety Corrections Agriculture Extension Grants Administration Veterans Services Mosquito Control General Fund Library Cooperative Tourist District Parks Pretrial Services Drug Court/Mental Health - Grant FDLIS Cooperative - Grant P age

20 Fund Fund Title Department FY2016 +/- 001 General Fund Emergency Management Planner - Grant Transit GENERAL FUNDS- TOTAL Fund Fund Title Department FY2016 +/- 101 County Transportation Trust Fund 104 Tourist Development Fund 108 E-911 Operations Fund 115 Unincorporated County Parks Fund Prisoner 119 Benefit Fund 120 Additional Court Cost Fund Engineering & Administration Road Maintenance Traffic Signal Maintenance Stormwater Management Road Construction Traffic Planner - Grant 5th TDT-Tourism Promotion 2nd TDT- Administration 3rd TDT-C.C. Promotions 3rd TDT-C.C. Administration 1st TDT-Beaches & Parks Coordinator Unincorporated County Parks Prisoner Benefit Judicial Innovations Law Library Teen Court SPECIAL REVENUE FUNDS-TOTAL P age

21 Fund Fund Title Department FY2016 +/- 411 Water & Sewer Enterprise Fund 421 Airport Enterprise Fund Water & Sewer- Operating Airport Administration Airport-Operating Solid Waste Enterprise Fund Inspection Enterprise Fund Emergency Medical Service Enterprise Fund Airport Security Airport Operations Center Destin Executive Airport Bob Sikes Airport Solid Waste Inspection Emergency Medical Services ENTERPRISE FUNDS-TOTAL Fund Fund Title Department FY2016 +/ Self-Insurance Fund Garage Services Fund Garage Services Fund Risk Management Fleet Operations FTA Grant-Fleet INTERNAL SERVICE FUNDS-TOTAL Human Resources Allocation Summary Fund Type Fund Type FY2016 +/- General Fund Special Revenue Enterprise Fund Internal Service Fund TOTAL P age

22 Summary of Balances Revenues & Expenditures Fund Fund Title 001 General Fund $92,645,850 $98,921,032 $104,321,869 $5,400, % 101 County Transportation Trust Fund $12,155,948 $12,452,701 $12,479,071 $26, % 104 Tourist Development Fund $54,774,450 $66,931,023 $70,279,700 $3,348, % 105 Natural Disaster Fund $500,000 $300,000 $300,000 $0 0.0% 106 S.H.I.P. Fund $314,766 $323,000 $329,919 $6, % 108 E-911 Operations Fund $1,750,250 $1,685,000 $1,741,718 $56, % 109 Radio Communication Fund $121,000 $127,000 $128,832 $1, % 110 Law Enforcement Trust Fund $38,890 $12,000 $137,000 $125, % 111 Police Academy Fund $30,400 $25,400 $68,381 $42, % 112 County Public Health Fund $701,661 $601,661 $601,661 $0 0.0% 113 M.S.B.U. Fund $1,071,236 $930,570 $978,222 $47, % 115 Unincorporated County Parks Fund $5,993,525 $5,837,378 $5,366,087 ($471,291) -8.1% 119 Prisoner Benefit Fund $1,357,000 $1,858,500 $1,533,051 ($325,449) -17.5% 120 Additional Court Cost Fund $1,925,313 $1,878,049 $1,693,979 ($184,070) -9.8% 121 Drug Abuse Trust Fund $60,500 $95,600 $84,729 ($10,871) -11.4% 122 Domestic Violence Trust Fund $39,255 $42,455 $35,115 ($7,340) -17.3% 123 Traffic Education Fund $216,500 $232,000 $207,000 ($25,000) -10.8% 201 Okaloosa Debt Service Fund $7,752,469 $7,452,308 $7,418,864 ($33,444) -0.4% Capital Outlay Construction Trust Fund Road/Bridge Construction Fund Water & Sewer Enterprise Fund $25,895,500 $13,691,110 $2,839,202 ($10,851,908) -79.3% $13,720,720 $13,954,995 $11,051,658 ($2,903,337) -20.8% $72,463,541 $62,429,429 $63,977,367 $1,547, % 421 Airport Enterprise Fund $34,811,706 $42,359,324 $51,186,208 $8,826, % 430 Solid Waste Enterprise Fund $9,120,000 $10,905,000 $12,640,454 $1,735, % 441 Inspection Enterprise Fund $1,867,200 $2,612,000 $3,480,180 $868, % 450 Emergency Medical Service Enterprise Fund $8,767,378 $9,054,000 $9,945,715 $891, % 21 P age

23 Fund Fund Title 501 Self-Insurance Fund $15,548,880 $18,614,249 $17,859,443 ($754,806) -4.1% 502 Garage Services Fund $5,158,135 $5,390,262 $6,318,441 $928, % $368,802,073 $378,716,046 $387,003,866 $8,287, % by Fund Type Fund Type % () General Fund $92,645,850 $98,921,032 $104,321, % Special Revenue $81,050,694 $93,332,337 $95,964, % Capital Outlay $39,616,220 $27,646,105 $13,890, % Debt Service $7,752,469 $7,452,308 $7,418, % Enterprise $127,029,825 $127,359,753 $141,229, % Internal Service $20,707,015 $24,004,511 $24,177, % Grand Total $368,802,073 $378,716,046 $387,003, % Capital Outlay 4% Debt Service 2% Special Revenue 25% Enterprise 36% Internal Service 6% General Fund 27% 22 P age

24 Revenue Department s General Fund R 0103R 0108R 0111R 0112R 0122R 0124R General Fund Revenue Purchasing Department Planning Department Information Technology Facilities Maintenance County Warning Point Code Enforcement $85,710,633 $89,987,786 $93,834,227 $3,846, % $45,000 $21,300 $35,300 $14, % $71,000 $75,000 $64,800 ($10,200) -13.6% $260,800 $117,320 $113,690 ($3,630) -3.1% $52,000 $53,000 $52,000 ($1,000) -1.9% $97,500 $1,000 $1,000 $0 0.0% $62,200 $63,000 $70,849 $7, % 0125R Beach Safety $587,818 $598,323 $633,213 $34, % 0126R 0127R 0130R 0132R Corrections Department Medical Examiner Agriculture Extension Grant Administration $622,500 $483,100 $474,700 ($8,400) -1.7% $16,805 $16,805 $16,805 $0 0.0% $15,000 $0 $0 $0 0.0% $110,250 $200,000 $150,000 ($50,000) -25.0% 0170R County Parks $60,500 $60,500 $58,000 ($2,500) -4.1% 0171R 0175R Library Cooperative Tourist District Parks $670,957 $690,386 $704,691 $14, % $930,676 $976,763 $1,075,571 $98, % 0183R Sheriff $3,021,310 $5,264,344 $6,788,066 $1,523, % 0610R R Pretrial Services Program FDCF MH & DCCM $40,000 $40,000 $20,000 ($20,000) -50.0% $171,005 $170,063 $179,205 $9, % R State Aid Library $45,849 $47,466 $49,752 $2, % R EOG-DEM E.M.P.A. $54,047 $54,876 $0 ($54,876) % TOTAL $92,645,850 $98,921,032 $104,321,869 $5,400, % 23 P age

25 County Transportation Trust Fund R 1002R 1003R 1004R 1005R 71901R Engineering & Administration Road Maintenance Traffic Signal Maintenance Stormwater Management Road Construction FDOT Traffic Signals $1,974,460 $1,832,875 $1,879,890 $47, % $4,464,058 $4,295,906 $4,526,665 $230, % $1,066,368 $751,765 $918,551 $166, % $2,848,031 $2,992,474 $3,001,892 $9, % $1,707,931 $2,482,766 $1,980,723 ($502,043) -20.2% $94,100 $96,915 $171,350 $74, % TOTAL $12,154,948 $12,452,701 $12,479,071 $26, % Tourist Development Fund R 1152R 1157R 5th TDT-Tourism Promotion 2nd TDT- Administration BP & FCNC Council $7,101,700 $8,036,600 $8,884,300 $847, % $5,369,700 $6,104,300 $4,467,200 ($1,637,100) -26.8% $0 $8,423 $0 ($8,423) % 1173R 3rd TDT-O & M $7,458,650 $9,143,100 $9,620,600 $477, % 1175R 1179R 1st TDT-Beaches & Parks 4th TDT-C.C. Capital $18,487,300 $22,105,900 $22,238,800 $132, % $16,357,100 $21,532,700 $25,068,800 $3,536, % TOTAL $54,774,450 $66,931,023 $70,279,700 $3,348, % Natural Disaster Fund R Natural Disaster Revenue $500,000 $300,000 $300,000 $0 0.0% TOTAL $500,000 $300,000 $300,000 $0 0.0% 24 P age

26 S.H.I.P. Fund R E.J.M. Aerospace Service $314,766 $323,000 $329,919 $6, % TOTAL $314,766 $323,000 $329,919 $6, % E-911 Operations Fund R Coordinator $1,750,250 $1,685,000 $1,741,718 $56, % TOTAL $1,750,250 $1,685,000 $1,741,718 $56, % Radio Communication Fund R Radio Communication Program $121,000 $127,000 $128,832 $1, % TOTAL $121,000 $127,000 $128,832 $1, % Law Enforcement Trust Fund R Law Enforcement Trust $38,890 $12,000 $137,000 $125, % TOTAL $38,890 $12,000 $137,000 $125, % Police Academy Fund R Police Academy $30,400 $25,400 $68,381 $42, % TOTAL $30,400 $25,400 $68,381 $42, % 25 P age

27 County Public Health Fund R County Health Department $701,661 $601,661 $601,661 $0 0.0% TOTAL $701,661 $601,661 $601,661 $0 0.0% M.S.B.U. Fund R Unified MSBU $503,774 $479,200 $490,428 $11, % 1694R 1695R 1697R Pines & Triple Lakes MSBU Bluewater Bay MSBU Lake Pippin Maintenance $12,150 $28,105 $28,155 $50 0.2% $441,360 $341,595 $371,141 $29, % $113,952 $81,670 $88,498 $6, % TOTAL $1,071,236 $930,570 $978,222 $47, % Unincorporated County Parks Fund R Unincorporated Parks $5,993,025 $5,837,378 $5,366,087 ($471,291) -8.1% TOTAL $5,993,025 $5,837,378 $5,366,087 ($471,291) -8.1% Prisoner Benefit Fund R Prisoner Benefit $1,357,000 $1,858,500 $1,533,051 ($325,449) -17.5% TOTAL $1,357,000 $1,858,500 $1,533,051 ($325,449) -17.5% Additional Court Cost Fund R Judicial Innovations $527,375 $454,500 $383,364 ($71,136) -15.7% 1026R Legal Aid $85,000 $85,000 $85,000 $0 0.0% 1027R Law Library $100,745 $101,200 $96,682 ($4,518) -4.5% 1028R Teen Court $170,980 $170,000 $170,980 $ % 26 P age

28 R Court Facilities $550,000 $500,000 $401,400 ($98,600) -19.7% 1035R 1036R 1037R Court Administration - IT Public Defender - IT State Attorney - IT $181,747 $200,000 $211,322 $11, % $103,425 $127,324 $98,514 ($28,810) -22.6% $206,041 $240,025 $246,717 $6, % TOTAL $1,925,313 $1,878,049 $1,693,979 ($184,070) -9.8% Drug Abuse Trust Fund R Drug Abuse Trust $60,500 $95,600 $84,729 ($10,871) -11.4% TOTAL $60,500 $95,600 $84,729 ($10,871) -11.4% Domestic Violence Trust Fund R Family Mediation $5,255 $5,255 $5,115 ($140) -2.7% 1033R Domestic Violence Trust $34,000 $37,200 $30,000 ($7,200) -19.4% $39,255 $42,455 $35,115 ($7,340) -17.3% $39,255 Traffic Education Fund R Traffic Education $216,500 $232,000 $207,000 ($25,000) -10.8% TOTAL $216,500 $232,000 $207,000 ($25,000) -10.8% 27 P age

29 Okaloosa Debt Service Fund R 2105R 2107R 2109R 2110R Debt Service Revenue Courthouse Annex Extension West Destin Beach Note Revenue Bond Series 2014 Series 2016 Bonds $2,818,335 $2,246,779 $2,228,128 ($18,651) -0.8% $2,031,075 $2,021,969 $2,005,567 ($16,402) -0.8% $669,821 $669,660 $670,294 $ % $1,770,775 $1,763,775 $1,766,875 $3, % $462,463 $750,125 $748,000 ($2,125) -0.3% TOTAL $7,752,469 $7,452,308 $7,418,864 ($33,444) -0.4% Capital Outlay Construction Trust Fund R 3160R 3179R Capital Outlay Projects Capital Outlay Project-Judicial Capital Outlay Project-FBIP $1,769,000 $1,571,110 $2,201,220 $630, % $23,500,000 $11,500,000 $0 ($11,500,000) % $620,000 $620,000 $637,982 $17, % TOTAL $25,889,000 $13,691,110 $2,839,202 ($10,851,908) -79.3% Road/Bridge Construction Fund R 3202R 3204R 3205R Road/Bridge- Constitutional Gas Tax Road/Bridge-1st Local Option Gas Tax Road/Bridge- Resurfacing Road/Bridge Special Projects $9,200,000 $8,775,000 $4,875,818 ($3,899,182) -44.4% $3,325,000 $3,200,000 $3,450,125 $250, % $500,000 $500,000 $500,000 $0 0.0% $0 $29,995 $29,995 $0 0.0% 3206R PJ Adams TIF $695,720 $1,450,000 $2,195,720 $745, % TOTAL $13,720,720 $13,954,995 $11,051,658 ($2,903,337) -20.8% 28 P age

30 Water & Sewer Enterprise Fund R Water & Sewer $66,963,541 $62,429,429 $63,977,367 $1,547, % 4150R Water & Sewer 2012 Loan $5,500,000 $0 $0 $0 0.0% TOTAL $72,463,541 $62,429,429 $63,977,367 $1,547, % Airport Enterprise Fund R Airport $7,335,000 $10,830,000 $13,727,000 $2,897, % 4201R Destin-FWB $8,438,094 $9,790,410 $13,027,294 $3,236, % 4210R Destin Executive Airport $749,472 $737,000 $737,000 $0 0.0% 4220R Bob Sikes Airport $508,240 $523,914 $610,914 $87, % 4255R P.F.C. $11,770,000 $13,955,000 $15,355,000 $1,400, % 4256R C.F.C. $6,010,000 $6,523,000 $7,729,000 $1,206, % TOTAL $34,810,806 $42,359,324 $51,186,208 $8,826, % Solid Waste Enterprise Fund R Solid Waste $9,120,000 $10,905,000 $12,640,454 $1,735, % TOTAL $9,120,000 $10,905,000 $12,640,454 $1,735, % Inspection Enterprise Fund R Inspections $1,867,200 $2,612,000 $3,480,180 $868, % TOTAL $1,867,200 $2,612,000 $3,480,180 $868, % 29 P age

31 Emergency Medical Service Enterprise Fund R Emergency Medical Service $8,767,378 $9,054,000 $9,945,715 $891, % TOTAL $8,767,378 $9,054,000 $9,945,715 $891, % Self-Insurance Fund R Self-Insurance $15,548,880 $18,525,749 $17,669,443 ($856,306) -4.6% 5103R Health Programs $0 $88,500 $190,000 $101, % TOTAL $15,548,880 $18,614,249 $17,859,443 ($754,806) -4.1% Garage Services Fund R Fleet Operations $5,158,135 $5,320,510 $6,258,715 $938, % R FTA Expenditures $0 $69,752 $59,726 ($10,026) -14.4% TOTAL $5,158,135 $5,390,262 $6,318,441 $928, % 30 P age

32 General Fund Board of County Commissioners County Administrator Purchasing Department Expenditure Department s $834,131 $828,447 $860,382 $31, % $649,856 $660,640 $803,101 $142, % $654,113 $569,592 $474,590 ($95,002) -16.7% 0104 Human Resources $667,191 $655,554 $668,624 $13, % 0105 Office Mgt & (OMB) $0 $0 $195,133 $195, % 0107 Legal Services $335,500 $450,000 $450,000 $0 0.0% Planning Department Gen Services- Planning Facilities Maintenance $728,004 $730,989 $788,185 $57, % $11,708 $11,708 $11,310 ($398) -3.4% $3,519,039 $3,582,723 $3,933,507 $350, % 0114 Gen Services-Other $2,941,094 $3,386,576 $2,731,341 ($655,235) -19.3% Prop Appraiser- Operating Tax Collector- Operating Gen Services-Fire Control Emergency Management County Warning Point $75,000 $75,000 $70,000 ($5,000) -6.7% $3,569,975 $3,568,423 $3,853,692 $285, % $39,505 $39,505 $37,003 ($2,502) -6.3% $335,496 $348,750 $351,962 $3, % $1,004,131 $1,035,259 $1,147,205 $111, % 0124 Code Enforcement $245,722 $250,188 $234,434 ($15,754) -6.3% 0125 Beach Safety $587,818 $598,323 $633,213 $34, % 0126 Corrections Department $14,060,790 $14,625,275 $14,907,912 $282, % 0127 Medical Examiner $588,989 $578,236 $478,236 ($100,000) -17.3% Agriculture Extension Gen Services- Conservation Grant Administration Community Transit (Wave) $342,212 $329,079 $376,770 $47, % $45,215 $70,215 $70,215 $0 0.0% $143,480 $367,597 $327,270 ($40,327) -11.0% $93,456 $103,398 $103,398 $0 0.0% 31 P age

33 0150 Gen Services- Industry Development $1,871,568 $2,359,570 $2,636,335 $276, % 0151 Veterans Service $179,188 $181,883 $200,289 $18, % 0160 Mosquito Control $678,017 $712,584 $722,537 $9, % 0161 Public Health $492,000 $492,000 $492,000 $0 0.0% 0162 Mental Health $460,383 $440,383 $440,383 $0 0.0% 0163 Human Services $2,333,220 $2,371,117 $2,484,521 $113, % 0170 County Parks $182,484 $189,062 $182,409 ($6,653) -3.5% 0171 Library Cooperative $670,957 $690,386 $706,848 $16, % Tourist District Parks Clerk to the Board of County Commissioners $930,676 $976,763 $1,075,571 $98, % $1,594,630 $1,594,285 $1,590,202 ($4,083) -0.3% 0181 Property Appraiser $3,640,425 $3,683,657 $3,676,026 ($7,631) -0.2% 0183 Sheriff $36,211,982 $39,743,145 $42,921,432 $3,178, % 0184 Supervisor Of Elections $1,769,871 $1,721,033 $1,762,783 $41, % 0198 Interfund Transfer $0 $120,025 $662,868 $542, % 0199 Reserves $6,786,767 $7,390,275 $7,744,349 $354, % State Attorney Office Public Defender Office Court Administration Administration- Circuit Court Pretrial Services Program Geographical Information Systems Systems & Networking Applications & Administration Telecommunicatio ns $88,510 $88,510 $96,108 $7, % $900 $900 $900 $0 0.0% $12,280 $20,280 $14,944 ($5,336) -26.3% $2,200 $2,400 $4,050 $1, % $348,221 $407,412 $424,430 $17, % $814,689 $779,923 $839,493 $59, % $1,054,989 $1,102,835 $1,166,454 $63, % $532,367 $612,022 $641,547 $29, % $246,200 $102,700 $98,950 ($3,750) -3.7% FDCF MH & DCCM $171,005 $170,063 $179,205 $9, % 32 P age

34 State Aid Library $45,849 $47,466 $49,752 $2, % EOG-DEM E.M.P.A. $54,047 $54,876 $0 ($54,876) % TOTAL $92,645,850 $98,921,032 $104,321,869 $5,400, % County Transportation Trust Fund Engineering & Administration $1,974,460 $1,832,875 $1,879,890 $47, % 1002 Road Maintenance $4,465,058 $4,295,906 $4,526,665 $230, % Traffic Signal Maintenance Stormwater Management $1,066,368 $751,765 $918,551 $166, % $2,848,031 $2,992,474 $3,001,892 $9, % 1005 Road Construction $1,707,931 $2,482,766 $1,980,723 ($502,043) -20.2% FDOT Traffic Signals $94,100 $96,915 $171,350 $74, % TOTAL $12,155,948 $12,452,701 $12,479,071 $26, % Tourist Development Fund th TDT-Tourism Promotion 2nd TDT- Administration $7,101,700 $8,036,600 $8,884,300 $847, % $5,369,700 $6,104,300 $4,467,200 ($1,637,100) -26.8% 1157 BP & FCNC Council $0 $8,423 $0 ($8,423) % rd TDT- Promotions $3,061,105 $4,973,828 $1,491,232 ($3,482,596) -70.0% rd TDT-O & M $4,397,545 $4,169,272 $8,129,368 $3,960, % st TDT-Beaches & Parks 4th TDT-C.C. Capital $18,487,300 $22,105,900 $22,238,800 $132, % $16,357,100 $21,532,700 $25,068,800 $3,536, % TOTAL $54,774,450 $66,931,023 $70,279,700 $3,348, % 33 P age

35 Natural Disaster Fund Reserves $500,000 $300,000 $300,000 $0 0.0% TOTAL $500,000 $300,000 $300,000 $0 0.0% S.H.I.P. Fund E.J.M. Aerospace $314,766 $323,000 $329,919 $6, % Service TOTAL $314,766 $323,000 $329,919 $6, % E-911 Operations Fund Coordinator $1,750,250 $1,685,000 $1,741,718 $56, % TOTAL $1,750,250 $1,685,000 $1,741,718 $56, % Radio Communication Fund Radio Communication Program $121,000 $127,000 $128,832 $1, % TOTAL $121,000 $127,000 $128,832 $1, % Law Enforcement Trust Fund Law Enforcement Trust $38,890 $12,000 $137,000 $125, % TOTAL $38,890 $12,000 $137,000 $125, % Police Academy Fund Police Academy $30,400 $25,400 $68,381 $42, % TOTAL $30,400 $25,400 $68,381 $42, % 34 P age

36 County Public Health Fund County Health Department $701,661 $601,661 $601,661 $0 0.0% TOTAL $701,661 $601,661 $601,661 $0 0.0% M.S.B.U. Fund Unified MSBU $503,774 $479,200 $490,428 $11, % 1694 Pines & Triple Lakes MSBU $12,150 $28,105 $28,155 $50 0.2% 1695 Bluewater Bay MSBU $441,360 $341,595 $371,141 $29, % 1697 Lake Pippin Maintenance $113,952 $81,670 $88,498 $6, % TOTAL $1,071,236 $930,570 $978,222 $47, % Unincorporated County Parks Fund Unincorporated Parks $1,182,171 $1,351,198 $1,315,940 ($35,258) -2.6% 1755 Capital Projects $1,759,859 $1,429,682 $1,250,008 ($179,674) -12.6% 1798 Interfund Transfer $1,293,462 $1,336,240 $1,389,613 $53, % 1799 Reserves $1,758,033 $1,720,258 $1,410,526 ($309,732) -18.0% TOTAL $5,993,525 $5,837,378 $5,366,087 ($471,291) -8.1% Prisoner Benefit Fund Prisoner Benefit $1,357,000 $1,858,500 $1,533,051 ($325,449) -17.5% TOTAL $1,357,000 $1,858,500 $1,533,051 ($325,449) -17.5% 35 P age

37 Additional Court Cost Fund Judicial Innovations $527,375 $454,500 $383,364 ($71,136) -15.7% 1026 Legal Aid $85,000 $85,000 $85,000 $0 0.0% Law Library $100,745 $101,200 $96,682 ($4,518) -4.5% 1028 Teen Court $170,980 $170,000 $170,980 $ % 1029 Court Administration-IT $0 $0 $0 $0 100% 1030 Court Facilities $550,000 $500,000 $401,400 ($98,600) -19.7% 1035 Court Administration - IT $181,747 $200,000 $211,322 $11, % 1036 Public Defender - IT $103,425 $127,324 $98,514 ($28,810) -22.6% 1037 State Attorney - IT $206,041 $240,025 $246,717 $6, % TOTAL $1,925,313 $1,878,049 $1,693,979 ($184,070) -9.8% Drug Abuse Trust Fund Drug Abuse Trust $60,500 $95,600 $84,729 ($10,871) -11.4% TOTAL $60,500 $95,600 $84,729 ($10,871) -11.4% Domestic Violence Trust Fund Family Mediation $5,255 $5,255 $5,115 ($140) -2.7% 1033 Domestic Violence Trust $34,000 $37,200 $30,000 ($7,200) -19.4% TOTAL $39,255 $42,455 $35,115 ($7,340) -17.3% Traffic Education Fund Traffic Education $216,500 $232,000 $207,000 ($25,000) -10.8% TOTAL $216,500 $232,000 $207,000 ($25,000) -10.8% 36 P age

38 Okaloosa Debt Service Fund Aids To Govts RRI 85 Courthouse Annex Extension Bond-Brackin Building West Destin Beach Note Revenue Bond Series 2014 $190,750 $190,750 $190,750 $0 0.0% $2,031,075 $2,021,969 $2,005,567 ($16,402) -0.8% $265,650 $265,729 $285,355 $19, % $669,821 $669,660 $670,294 $ % $1,770,775 $1,763,775 $1,766,875 $3, % 2110 Series 2016 Bonds $462,463 $750,125 $748,000 ($2,125) -0.3% 2198 Interfund Transfer $1,961,935 $1,390,300 $1,428,002 $37, % 2199 Reserves $400,000 $400,000 $324,021 ($75,979) -19.0% TOTAL $7,752,469 $7,452,308 $7,418,864 ($33,444) -0.4% Capital Outlay Construction Trust Fund Capital Outlay Projects Capital Outlay Projects-Public Safety Capital Outlay Project-Judicial Capital Outlay Project- Culture/Recreation Capital Outlay Project-Parks Capital Outlay Project-FBIP $1,035,973 $707,178 $802,300 $95, % $298,500 $648,000 $400,000 ($248,000) -38.3% $23,500,000 $11,500,000 $0 ($11,500,000) % $188,327 $113,232 $863,232 $750, % $6,500 $0 $0 $0 100% $620,000 $620,000 $637,982 $17, % 3198 Interfund Transfer $246,200 $102,700 $98,950 ($3,750) -3.7% 3199 Reserves $0 $0 $36,738 $36, % TOTAL $25,895,500 $13,691,110 $2,839,202 ($10,851,908) -79.3% 37 P age

39 Road/Bridge Construction Fund Road/Bridge- Constitutional Gas Tax Road/Bridge-1st Local Option Gas Tax Road/Bridge- Resurfacing Road/Bridge Special Projects $9,200,000 $8,775,000 $4,875,818 ($3,899,182) -44.4% $3,325,000 $3,200,000 $3,450,125 $250, % $500,000 $500,000 $500,000 $0 0.0% $0 $29,995 $29,995 $0 0.0% 3206 PJ Adams TIF $695,720 $1,450,000 $2,195,720 $745, % TOTAL $13,720,720 $13,954,995 $11,051,658 ($2,903,337) -20.8% Water & Sewer Enterprise Fund Water & Sewer- Operating $27,910,221 $28,527,561 $28,382,414 ($145,147) -0.5% 4120 Water Construction $6,345,000 $7,825,000 $6,700,000 ($1,125,000) -14.4% 4125 Sewer Construction $9,855,000 $2,575,000 $3,825,000 $1,250, % 4150 Water & Sewer 2012 Loan $5,500,000 $0 $0 $0 100% Reserves $22,853,320 $23,501,868 $25,069,953 $1,568, % TOTAL $72,463,541 $62,429,429 $63,977,367 $1,547, % Airport Enterprise Fund Airport Administration $2,130,777 $2,341,691 $2,322,353 ($19,338) -0.8% 4202 Airport-Operating $4,636,307 $4,643,376 $4,696,535 $53, % 4203 Airport Security $799,865 $0 $0 $0 0.0% Airport Operations Center Airport-Capital Outlay $473,018 $478,635 $750,531 $271, % $0 $477,727 $317,468 ($160,259) -33.5% 4210 Destin-Operating $284,211 $296,907 $351,382 $54, % Destin-Capital Outlay $0 $37,500 $55,000 $17, % 38 P age