ORGANIZATION OF PASCO COUNTY

ORGANIZATION OF PASCO COUNTY Organization of Pasco County Pasco County Government has been organized according to the Council Administrator form of government since 1973. As such, the Board of County Commissioners (BCC) sets policy, adopts legislation, and approves the budget. The BCC appoints an administrator to conduct the day-today County business, to prepare the budget, to oversee department heads, and to recommend policy to the Board. The five members of the BCC are elected at large for staggered, four-year terms. To accomplish this, two Commission seats are up for election in one election cycle with the remaining three Commission seats up for election in a second election cycle two years later. The Chairman is elected annually by the members. The BCC is responsible for several appointments, one of which is a County Administrator to serve as the chief executive of the County. The Administrator serves at the pleasure of the Board. Assisting the County Administrator are five Assistant County Administrators, and department and division heads. The BCC also appoints a County Attorney. The County Attorney provides legal services to the BCC, County departments and divisions, and independent County boards and commissions. In addition to the BCC, other elected officials include the Judiciary, the State Attorney, the Public Defender, and five constitutional officers, which include the Clerk and Comptroller, Property Appraiser, Sheriff, Supervisor of Elections, and Tax Collector. Although all of these elected officials are independent offices from the BCC, they receive some or all of their funding from the BCC. The District School Board of Pasco County (School Board) is a completely separate local government agency not under the control of the BCC. The School Board is comprised of five individuals elected Countywide. The Superintendent of Schools is a separately elected executive with the responsibility of operating the school system in accordance with Board policy. The organizational chart on the following page depicts the structure of Pasco County Government. 71

Organizational Chart of Pasco County Fiscal Year 2017 Citizens of Pasco County Board of County Commissioners Ted Schrader District 1 Mike Moore District 2 Kathryn Starkey District 3 Mike Wells District 4 Jack Mariano District 5 Supervisor of Elections Property Appraiser Tax Collector Board of County Clerk & Comptroller Sheriff Judicial Brian Corley Mike Wells, Sr. Mike Fasano Commissioners Paula S. O Neil, Ph.D. Chris Nocco Sean Crane Organizational Performance Mgmt. Marc Bellas Strategic Policy Richard Gehring County Administrator Michele Baker County Attorney Jeffrey N. Steinsnyder Customer Service Office of Public Information Performance Development Training and Development Office of Economic Growth Office of Governmental Affairs Office of Tourism Development Development Services Branch Internal Services Branch Public Safety Branch Public Services Branch Utility Services Branch Don Rosenthal Heather Grimes Scott Cassin, Acting Cathy Pearson Flip Mellinger Building Construction Services Building Inspections Central Permitting Engineering Services Project Management Real Estate Survey Traffic Operations Planning and Development Code Compliance Current Planning Long-Range Planning Metropolitan Planning Zoning and Intake Public Works Road and Bridge Stormwater Management Facilities Management Fiscal Services Fleet Management Human Resources Risk Management Information Technology Geographic Information Systems (GIS) Office of Management & Budget Purchasing Central Stores Emergency Services Communications Emergency Management Fire/Rescue Ambulance Billing Fire Prevention Fire Rescue Training Fire Suppression Rescue Misdemeanor Probation Animal Services Community Development Community Services Team Cooperative Extension Elderly Nutrition Human Services Veterans Services Library Services Parks, Recreation & Natural Res. Fiscal & Support Services Parks & Recreation Natural Resources Environmental Lands Public Transportation Administration & Support Services Environmental Lab Hazardous Waste Warehouse Services Customer Information & Services Engineering & Contract Management Operations & Maintenance Water Services Wastewater Services Reclaimed Water Solid Waste/Resource Recovery Landfill Operations Recycling & Education 72

NET OPERATING AND CAPITAL FUNDS EXPENDITURE SUMMARY GROUPED BY FUND TYPE Not all funds are created equally. Many of the managed by Pasco County have been created for a special purpose and cannot be used for general government services. The table below outlines the number of funds Pasco County will have in our FY 2017 budget, by fund type and purpose. Fund Type Purpose Number General Fund The County s basic operating fund. Can be used for any purpose. 1 Revenue earmarked or restricted by law for a Special Revenue particular purpose such as a fire service, Fund grants, Tree Fund, E911 emergency services. 47 Capital Project Debt Service Enterprise Internal Service Used to account for the construction or acquisition of fixed assets such as facilities, equipment, and roads. Examples include Penny for Pasco and ½ Cent Sales tax Capital Fund. Used to accumulate and pay the principal and interest on long-term debt. Revenue sources from services that are substantially supported by customer fees such as the water utility. Used for services provided to other within the County such as fleet services, employee health insurance, and property insurance. 28 5 2 3 The picture below depicts the spending plan for FY 2017 for the Operating and Capital budgets. It does not include reserves that have been set aside or interfund transfers in each of the funds (it only represents the Net Budget). On the two pages that follow, the Net Operating Budget and Net Capital Budget have been graphically grouped based on the type of fund outlined in the table above. FY 2017 Net Operating and Capital Budget $807,682,062 FY 2017 Net Operating Budget $524,063,232 FY 2017 Net Capital Budget $283,618,830 73

NET OPERATING AND CAPITAL FUNDS EXPENDITURE SUMMARY GROUPED BY FUND TYPE FY 2017 Net Operating Budget $524,063,232 General Fund $210,940,488 Enterprise $136,535,151 Special Revenue $115,937,464 Internal Service $53,266,499 Debt Service $7,383,630 Pasco Water & Sewer $104,001,064 Municipal Fire Service Unit $30,949,006 Grant $22,646,752 Equipment Service $25,853,756 Solid Waste System $32,534,087 Municipal Service $21,944,679 Road & Bridge $13,614,477 Health Self Insurance $19,361,328 Stormwater Management $10,234,535 Building Inspections & Permitting $7,895,953 Other $5,678,538 Multi-Modal Tax Increment $1,099,435 Tourism Development Tax $948,927 Penny for Pasco - Economic Growth $226,373 MSBU $544,482 Judicial $154,307 County Insurance $8,051,415 74

NET OPERATING AND CAPITAL FUNDS EXPENDITURE SUMMARY GROUPED BY FUND TYPE Net Capital Budget $283,618,830 Capital $231,463,446 Special Revenue $27,780,774 Enterprise $24,374,610 Capital Projects $173,897,231 Impact Fee $9,937,450 Pasco Water & Sewer $18,200,677 Capital Bond $30,764,393 Road & Bridge $6,716,323 Solid Waste System $6,173,933 Water/Sewer Capital Projects $15,877,444 Other $6,531,311 Penny for Pasco $5,654,378 Grant $2,376,935 Solid Waste Capital Project $5,270,000 Stormwater Management $975,000 Multi-Modal Tax Increment $933,755 Second Local Option Fuel Tax $260,000 Judicial $50,000 75

The Budget Development and Adoption Process Formulation and Review of Department Requests Administrative Review and Proposal 76

County Commission Review and Adoption Budget Schedule 77

Financial Policies and Procedures 78

Basis of Accounting Policies and Guidelines 3. 79

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Budget Amendment Policy 81

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THE BUDGET CYCLE Jun 1 Sheriff, Supervisor of Elections, Clerk of the Circuit Court Submit budget request to the Board of County Commissioners (BCC) Jun 1 Property Appraiser Submit budget request to the Florida Department of Revenue By Jul 1 Property Appraiser Certify the County's net taxable property value Jul 12 County Administrator Submit Proposed Budget to BCC. BCC meeting room, Dade City (DC) 10:00 a.m. Jul 26 BCC BCC Sets Tentative millage rate for TRIM Notices. West Pasco Govt. Center (WPGC), Board Room, New Port Richey (NPR) 10:00 a.m. By Aug 1 Tax Collector Submit proposed budget to Department of Revenue and provide a copy to BCC. Aug 11 BCC Budget Work Session on budget. BCC meeting room, DC 10:00 a.m. Aug 16 BCC Budget Work Session. WPGC, Board Room, NPR 10:00 a.m. Sep 13 BCC First Public Hearing and Adopt Tentative Budget. 6:30 p.m., BCC meeting room, DC. Sep 27 BCC Final Budget Hearings and Adopt Final Budget and Millage. 6:30 p.m., WPGC, Board Room, NPR. Oct 1 All Effective date of budget. 83