Okaloosa County BOCC — July 14, 2014 — Fiscal Year 2014-15 - Budget Summary

OKALOOSA COUNTY, FLORIDA COUNTY OFFICIALS County Commissioners Wayne Harris District I Dave Parisot District II Nathan Boyles District III Don Amunds District IV Kelly Windes District V Other Elected Officials Don W. Howard Clerk of Circuit Court Larry Ashley Sheriff Benjamin F. Anderson Tax Collector Timothy "Pete" Smith Property Appraiser Paul Lux Supervisor of Elections Other Officials Ernie Padgett County Administrator Greg Stewart County Attorney Page 1-1  Board of County Commissioners Okaloosa County, Florida Fiscal Year 2015 Funds CITIZENS OF OKALOOSA COUNTY BOARD OF CLERK OF THE PROPERTY SUPERVISOR OF COUNTY SHERIFF TAX COLLECTOR CIRCUIT COURT APPRAISER ELECTIONS COMMISSONERS LEGAL SERVICES COUNTY ADMINISTRATOR LIBRARY COOPERATIVE ADMINISTRATIVE GROWTH PUBLIC TOURIST AIRPORTS PUBLIC WORKS WATER & SEWER SERVICES MANAGEMENT SAFETY DEVELOPMENT HUMAN 911 CODE ENFORCEMENT ENGINEERING RESOURCES COMMUNICATIONS BEACH PURCHASING PLANNING EXTENSION SERVICES SAFETY RISK FACILITY INSPECTIONS CORRECTIONS MANAGEMENT MAINTENANCE COUNTY VETERAN WARNING FLEET MAINTENANCE SERVICES POINT EMERGENCY INFORMATION MANAGEMENT SYSTEMS EMERGENCY MEDICAL MOSQUITO CONTROL SERVICES COURT PARKS SERVICES RECYCLING ROADS SOLID WASTE STORMWATER TRAFFIC OPERATIONS Page 1-2  MILLAGE PROCESS SCHEDULE Fiscal Year 2015 ACTION July 1, 2014 Property Appraiser certifies the taxable value to taxing authorities ("Day 1" of Schedule) Budget Officer submits tentative budget to the Board of County Commissioners (BCC) July 14 - Aug 12 BCC conducts budget workshops and adjusts budgets as they deem necessary By August 4, 2014 Taxing authorities advise 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 By August 24, 2014 Last day for Property Appraiser to mail Notices of Proposed Property Taxes (TRIM Notice) to taxpayers (includes public hearing information) September 4, 2014 Public Hearing by BCC to receive citizen input and answer questions concerning the adoption of the tentative budget and proposed millage rate. (Crestview - Crestview Courthouse - 6:00 p. m.) Sep 9 - Sep 13 Advertisement of proposed budget and notice of public hearing at which Board intends to adopt a final millage rate and final budget. September 15, 2014 Public Hearing by BCC to receive citizen input and answer questions concerning the adoption of the final millage rate and final budget. (Water & Sewer Administration Building -6:00 p. m.) Sep 23 - Oct 10 Value Adjustment Board convenes to hear petitions October 1, 2014 Fiscal Year begins Page 1-3  GENERAL INFORMATION County-Wide Gross Taxable Value - The value, as determined by the Property Appraiser, of the nonexempt property in the county, both incorporated and unincorporated areas. Millage Rate - A levy by a taxing authority, expressed in dollars per thousand dollars of nonexempt property value. Rolled-Back Rate - A millage rate that would generate the same amount of tax dollars as the prior year (excludes new construction from the computation). Fund Accounting Systems - 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. General Fund - The County's General Fund is used to account for all 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 - 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. County Transportation Trust Fund - This fund is a special revenue fund which accounts for the County Engineering, Road, Stormwater and Traffic Signal Maintenance Departments. County Public Health Fund - 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 Department. Debt Service Funds - 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 judicial center complex, 2011 Revenue Bond to finance the Brackin Building purchase and 2013 private back loan for joint beach renourishment project. Capital Projects Funds - 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. Page 1-4  GENERAL INFORMATION Enterprise Funds - 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. Emergency Medical Services (EMS) Fund - This is an enterprise fund which accounts for the provision of emergency medical services to Okaloosa County residents as well as county visitors. It is funded through user charges and ad valorem tax revenues levied for that purpose. Internal Service Funds - Internal Service funds are used to account more efficiently for the general government's centralized intragovernmental activities. The County accounts for it's Self Insurance and Fleet Maintenance programs as internal service funds. Taxing Authorities - 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 - 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 roll-back rate. 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, 2014 in Crestview and September 15, 2014 in Fort Walton Beach to receive public input regarding proposed budgets and to explain reasons for increases. Page 1-5  COUNTY ANNUAL BUDGET-STATUTORY GUIDANCE F.S.S. ACTION 129.01(1) A budget shall be prepared, approved, adopted, and executed as prescribed in this chapter for each fiscal year. At a minimum, the budget must show for each fund, as required by law and sound financial practices, budgeted revenues and expenditures by organizational unit which are at least at the level of detail required for the annual financial report under s. 218.32(1). 129.03(1) Property Appraiser certification by July 1, pursuant to s. 200.065. 129.03(2) 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. 145.022(1), and 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. 129.03(3) 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 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 129.03(3)(a) The board of county commissioners shall receive and examine the tentative budget for each fund and, subject to the notice and hearing requirements of s. 200.065, shall require such changes to be made as it deems necessary, provided the budget remains in balance. 129.03(3)(b) 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. 200.065. 129.03(3)(c) The board shall hold public hearings to adopt tentative and final budgets pursuant to s. 200.065. 195.087(1)(a) 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. Page 1-6  COUNTY ANNUAL BUDGET-STATUTORY GUIDANCE 195.087(1)(b) 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. 200.065(2)(d 195.087(2) 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. 196.151 Between March 1 and July 1 each year, the Property Appraiser shall either approve exemption requests or deny and immediately notify applicants, 193.023 The property appraiser shall complete his or her assessment of the value of all property no later than July 1 of each year 200.065(1) Upon completion of the assessment of all property pursuant to s. 193.023, the property appraiser shall certify to each taxing authority the taxable value within the jurisdiction of the taxing 200.065(2)(a) 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 200.011(1) 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 200.065(2)(b) 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 budget The Property Appraiser must mail notices with the above information from all taxing authorities no later than 55 days after certification 200.065(2)(c) 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 exceeds the rolled-back rate. Page 1-7  COUNTY ANNUAL BUDGET-STATUTORY GUIDANCE 200.065(2)(d) 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 200.065(3)). 2 days nor 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 that that certified to the Appraiser, (2)(b), first-class mail notices must be sent to each taxpayer. 200.065(2)(c-e) During hearings - (1) Discuss: (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. 200.065(4) Board will certify by resolution to the Property Appraiser what actions were taken in the final hearing. 200.065 & BCC will complete and furnish to the Department of Revenue within 30 days of the final hearing a 200.068 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 200.065(3) 194.032(1)(a) The Value Adjustment Board appointed under the provisions of Section 194.015 will convene between 30 and 60 days after mailing of notices of proposed property taxes, to consider petitions for deceased assessments and denied exemptions. Page 1-8  Millage County-Wide Gross Certified Taxable Value $14,389,405,767 Unincorporated MSTU Gross Certified Taxable Value $6,838,300,016 Current Millage Rate $3.4308 per $1000 Proposed Millage Rate $3.4308 per $1000 Rolled-Back Rate (County-Wide) $3.3217 per $1000 Rolled-Back Rate (Aggregate) $3.4046 per $1000 Prior Year Maximum Millage Limitation $5.3552 per $1000 Adopted Tentative Rate per $1000 Certified to Appraiser for Notices of Proposed Property Taxes per $1000 Approved Millage Rate per $1000 Millage Required to Fund Proposed Budgets County-Wide FUND MILLAGE TAXES @ 96% General 3.2744 per $1000 45,232,411 County Public Health Unit 0.0478 660,075 Emergency Medical Services Enterprise 0.1086 1,500,000 Total County-Wide Millage $3.4308 per $1000 Total County-Wide Taxes $47,392,486 Non County-Wide Unincorporated Municipal Service and Taxing Unit (MSTU) $0.1800 per $1000 $1,181,658 Aggregate Millage Rate $3.5163 per $1000 Total County & Non County-Wide Taxes $48,574,144 Prior Year Millage Rates Fund MILLAGE TAXES @ 96% General 3.3001 per $1000 $43,794,626 County Public Health Unit 0.0478 $634,435 Emergency Medical Services Enterprise 0.0829 $1,100,000 Totals - Prior Year $3.4308 per $1000 $45,529,061 Page 1-9  Millage - Last Ten Years FUND FY06 FY07 FY08 FY09 FY10 General 1.8957 1.6449 1.5868 1.3802 1.3845 Fine & Forfeiture 1.8609 1.5519 1.5829 1.7748 1.7741 County Public Health Unit 0.0646 0.0547 0.0484 0.0520 0.0534 Capital Outlay 0.2386 0.2568 0.0000 0.0000 0.0000 Emergency Medical Services Enterprise 0.1902 0.1417 0.1262 0.0925 0.0779 Total County-Wide Levy 4.2500 3.6500 3.3443 3.2995 3.2899 Unincorporated MSTU 0.2085 0.2085 0.1888 0.1800 0.1800 Aggregate Millage Rate 4.3669 3.7417 3.4281 3.3802 3.3722 FUND FY11 FY12 FY13 FY14 FY15 General 1.4546 3.1153 3.1393 3.3001 3.2744 Fine & Forfeiture 1.6724 0.0000 0.0000 0.0000 0.0000 County Public Health Unit 0.0578 0.0602 0.0516 0.0478 0.0478 Capital Outlay 0.0000 0.0000 0.0000 0.0000 0.0000 Emergency Medical Services Enterprise 0.1051 0.1144 0.0990 0.0829 0.1086 Total County-Wide Levy 3.2899 3.2899 3.2899 3.4308 3.4308 Unincorporated MSTU 0.1800 0.1800 0.1800 0.1800 0.1800 Aggregate Millage Rate 3.3735 3.3744 3.3755 3.5156 3.5163 Millage Rate - Last Ten Years 5.0000 4.5000 4.2500 Rate/$1,000 4.0000 3.6500 3.4308 3.4308 3.5000 3.3443 3.2995 3.2899 3.2899 3.2899 3.2899 3.0000 06 07 08 09 10 11 12 13 14 15 Year Page 1-10  Fiscal Year 2015 Millage Percentage by Fund Emergency Medical Services County Public Enterprise Health Unit 3.2% 1.4% General 95.4% Millage Comparison FY14 vs. FY15 0.1086 Emergency Medical Services Enterprise 0.0829 0.0478 County Public Health Unit 0.0478 3.2744 General 3.3001 0.0000 0.5000 1.0000 1.5000 2.0000 2.5000 3.0000 3.5000 FY15 FY14 Page 1-11  Property Value - Last Ten Years Year Final Valuation Millage Taxes @ 95% Total Budget 2006 $13,576,903,661 4.2500 $54,816,749 $238,388,812 2007 $17,899,368,086 3.6500 $62,066,059 $292,259,226 2008 $18,806,640,352 3.3443 $59,750,295 $313,172,524 2009 $17,410,630,993 3.2995 $54,574,058 $304,080,099 2010 $16,213,042,985 3.2899 $50,672,326 $263,569,236 2011 $14,521,804,221 3.2899 $45,386,520 $280,421,796 2012 $13,802,468,365 3.2899 $43,138,304 $261,624,931 2013 $13,554,486,285 3.2899 $42,363,259 $257,241,963 2014 $13,795,170,133 3.4308 (2) $45,435,331 $279,897,664 2015 (1) $14,389,405,767 3.4308 (2) $47,392,486 $308,385,700 (1) Certified as of July 1, 2014. (2) Taxes at 96% Page 1-12  Trend Comparison Value vs. Millage 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 Year Value Millage Trend Comparison Value vs. Budget 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 Year Value Budget Page 1-13  Property Valuation Last Ten Years $20 18.8 17.9 17.4 16.2 14.5 14.4 $15 13.6 13.8 13.6 13.8 Billions $10 $5 $0 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 Year Millage Rate Last Ten Years $5 4.2500 $4 3.6500 3.3443 3.2995 3.2899 3.2899 3.2899 3.2899 3.4308 3.4308 $3 Dollars $2 $1 $0 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 Year Page 1-14  Property Taxes Last Ten Years $80 62.1 59.8 $60 54.8 54.6 50.7 45.4 45.4 47.4 43.1 42.4 Millions $40 $20 $0 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 Year Total Budget Last Ten Years $400 $350 313.2 304.1 308.4 292.3 280.4 $300 279.9 263.6 261.6 257.2 $250 238.4 Millions $200 $150 $100 $50 $0 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 Year Page 1-15  Human Resources Summary Fund Title FY13 FY14 FY15 +/- 001 Board of County Commissioners 9 9 9 0 County Administrator 4 5 5 0 Purchasing 5 6 6 0 Human Resources 7 8 8 0 Legal Services 1 1 0 (1) Growth Management 11 11 11 0 Geographical Information Systems 8 8 9 1 Systems and Networking 7 7 7 0 Applications and Administration 5 5 5 0 Facility Maintenance 44 44 47 3 Emergency Management 3 3 3 0 County Warning Point 16 16 16 0 Code Enforcement 3 3 4 1 Beach Safety 24 24 24 0 Corrections 129 129 130 1 Agriculture Extension 9 9 9 0 Veterans Services 3 3 3 0 Mosquito Control 8 8 8 0 Library Cooperative 1 1 1 0 Tourist District Parks 0 0 2 2 Pretrial Services 3 4 4 0 Growth Management - Grant 1 0 0 0 FDLIS Cooperative - Grant 1 1 1 0 Drug Court/Mental Health - Grant 4 4 4 0 General Fund 306 309 316 7 101 Engineering 15 15 15 0 Roads 95 95 94 (1) Traffic Signal Maintenance 5 5 5 0 Stormwater Management 4 4 4 0 Traffic Planner - Grant 1 1 1 0 104 5th TDT-Tourism Promotion 9 0 0 0 2nd TDT-Administration 1 9 11 2 3rd TDT-C.C. Promotions 2 5 5 0 3rd TDT-C.C. Administration 19 21 23 2 1st TDT-Beaches & Parks 1 2 2 0 108 911 Coordinator 5 6 6 0 115 Unincorporated County Parks 19 19 19 0 119 Prisoner Benefit 3 3 3 0 120 Judicial Innovations 5 4 4 0 Law Library 1 1 1 0 122 Domestic Violence Trust 1 0 0 0 Special Revenue Funds 186 190 193 3 411 Water & Sewer-Operating 119 121 122 1 421 Airport Administration 8 8 8 0 Airport-Operating 14 14 12 (2) Airport Security 15 25 20 (5) Airport Operations Center 0 0 9 9 Destin 2 2 2 0 Bob Sikes 1 1 1 0 Page 1-16  Human Resources Summary Fund Title FY13 FY14 FY15 +/- 430 Solid Waste 5 5 7 2 Recycling 7 7 7 0 441 Inspection 12 12 12 0 450 Emergency Medical Services 111 111 130 19 294 306 330 24 501 Risk Management 3 3 3 0 502 Fleet Operations 18 20 21 1 Internal Service Funds 21 23 24 1 GRAND TOTAL 807 828 863 35 Elected Officials 5 5 5 0 Full-time 736 749 772 23 Part-time 9 7 11 4 Relief 57 67 77 10 Total 807 828 865 37 Page 1-17  Positions by Category Part-Time Elected Officials 8.9% Relief 0.6% 1.3% Full-Time 89.2% Positions by Major Fund Internal Service 2.8% Enterprise General 38.2% 36.6% Special 22.4% Page 1-18  Summary of Balances Revenues and Expenditures Approved Approved Approved $ % Fund Title 2013 2014 2015 Inc/(Dec) Inc/(Dec) 001 General Fund $73,822,667 $77,119,937 $79,846,396 $2,726,459 3.5% 101 County Transportation Trust Fund $9,035,127 $9,617,825 $10,156,510 $538,685 5.6% 104 Tourist Development Fund $17,945,473 $21,290,000 $34,917,000 $13,627,000 64.0% 105 Natural Disaster Fund $1,000,000 $100,000 $0 ($100,000) -100.0% 106 S.H.I.P. Fund $400,000 $303,407 $306,925 $3,518 1.2% 108 E-911 Operations Fund $2,165,700 $2,289,600 $1,964,600 ($325,000) -14.2% 109 Radio Communications Fund $210,000 $131,000 $137,250 $6,250 4.8% 110 Law Enforcement Trust Fund $25,000 $25,000 $20,000 ($5,000) -20.0% 111 Police Academy Fund $155,750 $85,500 $35,450 ($50,050) -58.5% 112 County Public Health Fund $676,599 $648,435 $667,075 $18,640 2.9% 113 M.S.B.U. Fund $893,596 $858,981 $962,768 $103,787 12.1% 115 Unincorporated County Parks Fund $5,693,425 $6,166,325 $5,873,158 ($293,167) -4.8% 119 Prisoner Benefit Fund $738,500 $1,040,500 $1,115,500 $75,000 7.2% 120 Additional Court Cost Fund $2,094,966 $2,111,477 $1,940,805 ($170,672) -8.1% 121 Drug Abuse Trust Fund $75,000 $55,500 $50,000 ($5,500) -9.9% 122 Domestic Violence Trust Fund $278,755 $257,505 $152,255 ($105,250) -40.9% 123 Traffic Education Fund $66,000 $90,500 $160,000 $69,500 76.8% 201 Okaloosa Debt Service Fund $5,462,648 $6,557,859 $6,713,226 $155,367 2.4% 301 Capital Outlay Construction Trust Fund $4,999,685 $4,978,660 $23,525,813 $18,547,153 372.5% 302 Road/Bridge Construction Fund $10,755,000 $14,042,500 $14,279,000 $236,500 1.7% 411 Water & Sewer Enterprise Fund $46,915,648 $53,878,048 $60,940,755 $7,062,707 13.1% 421 Airport Enterprise Fund $27,392,642 $24,597,001 $24,016,330 ($580,671) -2.4% 430 Solid Waste Enterprise Fund $7,825,500 $9,576,500 $8,576,500 ($1,000,000) -10.4% 441 Inspection Enterprise Fund $1,359,284 $1,460,815 $1,615,916 $155,101 10.6% 450 Emergency Medical Service Enterprise Fund $7,080,364 $7,729,609 $8,316,666 $587,057 7.6% 460 Convention Center Enterprise Fund $9,521,625 $12,677,750 $0 ($12,677,750) -100.0% 501 Self Insurance Fund $14,927,768 $16,078,695 $15,801,817 ($276,878) -1.7% 502 Garage Services Fund $5,725,241 $6,128,735 $6,293,985 $165,250 2.7% TOTAL $257,241,963 $279,897,664 $308,385,700 $28,488,036 10.2% Page 1-19  Budget by Major Funds General Fund Internal Services 25.9% 7.2% Enterprise 33.6% Special Revenue Okaloosa Debt Capital Outlay 19.0% Service 12.3% 2.2% FY14 vs. FY15 Total Budget 79.8 General Fund 77.1 58.5 Special Revenue 45.1 6.7 Okaloosa Debt Service 6.6 37.8 Capital Outlay 19.0 103.5 Enterprises 109.9 22.1 Internal Services 22.2 $0 $20 $40 $60 $80 $100 $120 Millions 2015 2014 Page 1-20  Revenue Department Budgets Fund Dept Title FY14 FY15 +/- % 001 0100R General Revenue $71,072,429 $73,383,314 $2,310,885 3.3% 0103R Purchasing $10,100 $25,000 $14,900 147.5% 0108R Planning $60,000 $73,700 $13,700 22.8% 0111R Information Systems $320,235 $331,320 $11,085 3.5% 0112R Facilities Maintenance $83,600 $90,200 $6,600 7.9% 0122R County Warning Point $102,220 $96,500 ($5,720) -5.6% 0124R Code Enforcement $36,808 $36,808 $0 0.0% 0125R Beach Safety $551,536 $519,972 ($31,564) -5.7% 0126R Corrections $706,650 $640,400 ($66,250) -9.4% 0130R Agriculture Extension $6,000 $7,139 $1,139 19.0% 0141R Community Transit $15,000 $0 ($15,000) -100.0% 0170R County Parks $503,482 $28,000 ($475,482) -94.4% 0171R Library Cooperative $605,001 $565,001 ($40,000) -6.6% 0175R Tourist District Parks $0 $1,007,309 $1,007,309 NA 0183R Sheriff $2,815,953 $2,815,953 $0 0.0% 0610R Pretrial Services $21,000 $25,000 $4,000 19.0% 701291R FDCF MH & DCCM $161,765 $157,076 ($4,689) -2.9% 701371R State Aid Library (12) $48,158 $43,704 ($4,454) -9.2% TOTAL $77,119,937 $79,846,396 $2,726,459 3.5% 101 1000R County Transportation Trust Fund $8,200,279 $8,281,491 $81,212 1.0% 1004R Stormwater Management $1,326,145 $1,782,500 $456,355 34.4% 71901R DOT Traffic Signalization (09) $91,401 $92,519 $1,118 1.2% TOTAL $9,617,825 $10,156,510 $538,685 5.6% 104 1151R 5th TDT $5,960,000 $6,237,500 $277,500 4.7% 1152R 2nd TDT $4,960,000 $5,427,500 $467,500 9.4% 1173R 3rd TDT $6,222,750 $5,376,000 ($846,750) -13.6% 1175R 1st TDT $10,020,000 $9,760,000 ($260,000) -2.6% 1176R Special Assessment $350,000 $356,000 $6,000 1.7% 1179R 4th TDT $6,455,000 $7,760,000 $1,305,000 20.2% TOTAL $33,967,750 $34,917,000 $949,250 2.8% 105 1200R Natural Disaster $100,000 $0 ($100,000) -100.0% TOTAL $100,000 $0 ($100,000) -100.0% 106 1351R E.J.M. Aerospace $303,407 $306,925 $3,518 1.2% TOTAL $303,407 $306,925 $3,518 1.2% 108 1401R 9-1-1 Coordinator $2,289,600 $1,964,600 ($325,000) -14.2% TOTAL $2,289,600 $1,964,600 ($325,000) -14.2% 109 1021R Radio Communications Program $131,000 $137,250 $6,250 4.8% TOTAL $131,000 $137,250 $6,250 4.8% 110 1022R Law Enforcement Trust $25,000 $20,000 ($5,000) -20.0% TOTAL $25,000 $20,000 ($5,000) -20.0% 111 1023R Policy Academy $85,500 $35,450 ($50,050) -58.5% TOTAL $85,500 $35,450 ($50,050) -58.5% 112 1550R County Health Department $648,435 $667,075 $18,640 2.9% TOTAL $648,435 $667,075 $18,640 2.9% Page 1-21  Revenue Department Budgets Fund Dept Title FY14 FY15 +/- % 113 1601R Tanglewood MSBU $27,509 $23,378 ($4,131) -15.0% 1602R Island Lights MSBU $245,550 $266,156 $20,606 8.4% 1603R Northgate MSBU $18,398 $20,291 $1,893 10.3% 1604R Chateauguay II MSBU $1,388 $2,354 $966 69.6% 1605R Gable Estates MSBU $2,312 $2,723 $411 17.8% 1606R Valencia Arms MSBU $10,184 $11,426 $1,242 12.2% 1607R Colony Estates MSBU $5,168 $5,929 $761 14.7% 1608R Hidden Trails MSBU $6,304 $6,092 ($212) -3.4% 1609R Lafitte Crescent MSBU $2,632 $2,581 ($51) -1.9% 1610R McFarland MSBU $4,768 $5,560 $792 16.6% 1611R Sylvania Heights MSBU $11,307 $12,687 $1,380 12.2% 1612R Willow Bend MSBU $643 $1,002 $359 55.8% 1613R Lake Point MSBU $7,281 $6,380 ($901) -12.4% 1614R Coventry Park MSBU $3,392 $2,839 ($553) -16.3% 1615R Donlabrook MSBU $2,516 $3,046 $530 21.1% 1616R Emerald Point MSBU $4,632 $4,092 ($540) -11.7% 1617R Brookwood MSBU $1,188 $1,389 $201 16.9% 1618R Bristol Park MSBU $665 $785 $120 18.0% 1619R Hidden Trails II MSBU $2,441 $2,392 ($49) -2.0% 1620R Forest Cove MSBU $2,357 $2,252 ($105) -4.5% 1621R Sandy Ridge MSBU $1,579 $1,852 $273 17.3% 1622R Cherokee Bend MSBU $1,953 $2,005 $52 2.7% 1623R Lake Point II MSBU $5,961 $5,508 ($453) -7.6% 1624R Hidden Trails 6 MSBU $1,015 $1,279 $264 26.0% 1625R Lawton Court MSBU $1,960 $1,828 ($132) -6.7% 1626R Mills Landing MSBU $3,166 $3,915 $749 23.7% 1627R Rush Park West MSBU $5,718 $5,677 ($41) -0.7% 1628R High Grove Plantation MSBU $507 $676 $169 33.3% 1629R Victoria Park MSBU $3,568 $3,598 $30 0.8% 1630R Lake Charleston MSBU $1,258 $1,197 ($61) -4.8% 1631R Rocky Bayou MSBU $21,001 $21,697 $696 3.3% 1632R Old Town MSBU $5,055 $5,564 $509 10.1% 1633R Rosebud Plantation MSBU $1,428 $1,381 ($47) -3.3% 1634R Oakwood Townhomes MSBU $2,109 $2,241 $132 6.3% 1635R Hunter's Run MSBU $10,764 $10,731 ($33) -0.3% 1636R Bent Tree MSBU $18,139 $20,607 $2,468 13.6% 1637R Whitrock Village MSBU $3,197 $3,443 $246 7.7% 1638R Emerald Village MSBU $3,810 $3,525 ($285) -7.5% 1639R Glenwood Court MSBU $404 $464 $60 14.9% 1640R Emerald Village I & II MSBU $4,596 $4,236 ($360) -7.8% 1641R Stonebridge I-V MSBU $3,466 $3,410 ($56) -1.6% 1642R Eagles Nest Revenue $1,697 $2,261 $564 33.2% 1643R Colony Estates II MSBU $20,731 $29,358 $8,627 41.6% 1644R Woodlawn Park Estate MSBU $2,168 $2,824 $656 30.3% 1645R China Cove MSBU $1,026 $1,340 $314 30.6% 1646R Parkview Road MSBU $0 $550 $550 NA 1695R Bluewater Bay MSTU $345,870 $359,247 $13,377 3.9% 1697R Lake Pippin MSTU $26,200 $79,000 $52,800 201.5% TOTAL $858,981 $962,768 $103,787 12.1% 115 1750R Unincorporated County Parks $6,166,325 $5,873,158 ($293,167) -4.8% TOTAL $6,166,325 $5,873,158 ($293,167) -4.8% Page 1-22  Revenue Department Budgets Fund Dept Title FY14 FY15 +/- % 119 1024R Prisoner Benefit $1,040,500 $1,115,500 $75,000 7.2% TOTAL $1,040,500 $1,115,500 $75,000 7.2% 120 1025R Judicial Innovations $685,000 $585,000 ($100,000) -14.6% 1026R Legal Aid $85,000 $85,000 $0 0.0% 1027R Law Library $99,200 $100,850 $1,650 1.7% 1028R Teen Court $170,980 $170,980 $0 0.0% 1029R Court Information Technology $396,297 $438,975 $42,678 10.8% 1030R Court Facilities $675,000 $560,000 ($115,000) -17.0% TOTAL $2,111,477 $1,940,805 ($170,672) -8.1% 121 1031R Drug Abuse Trust $55,500 $50,000 ($5,500) -9.9% TOTAL $55,500 $50,000 ($5,500) -9.9% 122 1032R Family Mediation $5,255 $5,255 $0 0.0% 1033R Domestic Violence Trust $252,250 $147,000 ($105,250) -41.7% TOTAL $257,505 $152,255 ($105,250) -40.9% 123 1034R Traffic Education $90,500 $160,000 $69,500 76.8% TOTAL $90,500 $160,000 $69,500 76.8% 201 2100R Okaloosa Debt Service $3,846,819 $4,010,044 $163,225 4.2% 2105R Courthouse Annex Extension $2,035,829 $2,032,604 ($3,225) -0.2% 2107R West Destin Beach Note $675,211 $670,578 ($4,633) -0.7% TOTAL $6,557,859 $6,713,226 $155,367 2.4% 301 3100R Capital Outlay Construction $2,292,000 $2,539,203 $247,203 10.8% 3160R Judicial $1,900,000 $20,400,000 $18,500,000 973.7% 3175R Capital Outlay Parks $71,660 $71,610 ($50) -0.1% 3179R Florida Boating Improvement Program $715,000 $515,000 ($200,000) -28.0% TOTAL $4,978,660 $23,525,813 $18,547,153 372.5% 302 3201R Road/Bridge CGT $8,650,000 $10,025,000 $1,375,000 15.9% 3202R Road/Bridge 1 LOGT $4,392,500 $3,754,000 ($638,500) -14.5% 3204R R/B Resurfacing $1,000,000 $500,000 ($500,000) -50.0% TOTAL $14,042,500 $14,279,000 $236,500 1.7% 411 4100R Water & Sewer $45,878,048 $52,440,755 $6,562,707 14.3% 4140R Eglin Plant Expansion $0 $1,500,000 $1,500,000 NA 4150R Water & Sewer 2012 Loan $8,000,000 $7,000,000 ($1,000,000) -12.5% TOTAL $53,878,048 $60,940,755 $7,062,707 13.1% 421 4200R Airport Revenue $5,885,000 $3,110,000 ($2,775,000) -47.2% 4201R Northwest Florida Regional Airport $7,769,790 $7,449,039 ($320,751) -4.1% 4203R Airport Security $88,798 $0 ($88,798) -100.0% 4210R Destin Airport $674,366 $604,100 ($70,266) -10.4% 4220R Bob Sikes Airport $418,451 $372,352 ($46,099) -11.0% 4255R P.F.C. $5,934,124 $8,454,236 $2,520,112 42.5% 4256R C.F.C. $3,826,472 $4,026,603 $200,131 5.2% TOTAL $24,597,001 $24,016,330 ($580,671) -2.4% 430 4300R Solid Waste $9,576,000 $8,576,000 ($1,000,000) -10.4% 4310R Reef Coordinator $500 $500 $0 0.0% TOTAL $9,576,500 $8,576,500 ($1,000,000) -10.4% Page 1-23  Revenue Department Budgets Fund Dept Title FY14 FY15 +/- % 441 4400R Inspections $1,460,815 $1,615,916 $155,101 10.6% TOTAL $1,460,815 $1,615,916 $155,101 10.6% 450 4500R Emergency Medical Service $7,729,609 $8,316,666 $587,057 7.6% TOTAL $7,729,609 $8,316,666 $587,057 7.6% 501 5100R Self Insurance $16,078,695 $15,801,817 ($276,878) -1.7% TOTAL $16,078,695 $15,801,817 ($276,878) -1.7% 502 5200R Garage Services $6,128,735 $6,293,985 $165,250 2.7% TOTAL $6,128,735 $6,293,985 $165,250 2.7% GRAND TOTAL $279,897,664 $308,385,700 $28,488,036 10.2% Page 1-24  Expenditure Department Budgets Fund Dept Title FY14 FY15 +/- % 001 0101 Board of County Commissioners $766,575 $830,855 $64,280 8.4% 0102 County Administrator $482,438 $435,413 ($47,025) -9.7% 0103 Purchasing $407,546 $446,520 $38,974 9.6% 0104 Human Resources $554,224 $580,918 $26,694 4.8% 0107 Legal Services $486,255 $302,767 ($183,488) -37.7% 0108 Planning $695,399 $724,042 $28,643 4.1% 0109 General Services-Planning $11,459 $11,459 $0 0.0% 01112 Geographical Info rmationSystems $658,337 $767,317 $108,980 16.6% 01113 Systems & Networking $821,268 $853,658 $32,390 3.9% 01114 Applications & Admininistration $551,471 $584,159 $32,688 5.9% 01115 Telecommunications $306,300 $317,150 $10,850 3.5% 0112 Facilities Maintenance $2,980,258 $3,230,683 $250,425 8.4% 0114 General Services-Other $1,813,559 $2,151,712 $338,153 18.6% 0115 Property Appraiser Operating $329,980 $326,287 ($3,693) -1.1% 0116 Tax Collector Operating $3,527,000 $3,468,796 ($58,204) -1.7% 0120 General Services-Fire Control $53,719 $53,719 $0 0.0% 0121 Emergency Management $345,199 $348,545 $3,346 1.0% 0122 County Warning Point $964,624 $995,979 $31,355 3.3% 0124 Code Enforcement $155,851 $216,498 $60,647 38.9% 0125 Beach Safety $551,536 $519,972 ($31,564) -5.7% 0126 Corrections $13,093,034 $13,215,820 $122,786 0.9% 0127 Medical Examiner $510,568 $474,022 ($36,546) -7.2% 0130 Agriculture Extension $354,102 $347,544 ($6,558) -1.9% 0131 General Services-Conservation $45,215 $45,215 $0 0.0% 0140 Coordinated Transportation $25,000 $25,000 $0 0.0% 0141 Community Transit $290,775 $0 ($290,775) -100.0% 0150 General Services-Industry Development $1,201,358 $1,343,244 $141,886 11.8% 0151 Veterans Service $151,716 $167,448 $15,732 10.4% 0160 Mosquito Control $595,072 $579,098 ($15,974) -2.7% 0161 Public Health $466,000 $479,980 $13,980 3.0% 0162 Mental Health $300,760 $373,645 $72,885 24.2% 0163 Human Services $1,971,064 $2,012,532 $41,468 2.1% 0170 County Parks $638,643 $233,827 ($404,816) -63.4% 0171 Library Cooperative $604,338 $601,376 ($2,962) -0.5% 0175 Tourist District Parks $0 $1,007,309 $1,007,309 NA 0180 Clerk to the Board of County Commissioners $1,406,319 $1,433,219 $26,900 1.9% 0181 Property Appraiser $3,277,365 $3,593,588 $316,223 9.6% 0183 Sheriff $30,098,890 $31,098,890 $1,000,000 3.3% 0184 Supervisor of Elections $1,600,966 $1,620,477 $19,511 1.2% 0199 Reserves/Miscellaneous $3,369,795 $3,369,795 $0 0.0% 0601 State Attorney Office $88,510 $88,510 $0 0.0% 0602 Public Defender Office $780 $0 ($780) -100.0% 0603 Court Administration $4,350 $3,750 ($600) -13.8% 0604 Administration-Circuit Court $2,500 $0 ($2,500) -100.0% 0610 Pretrial Services Program $349,896 $364,878 $14,982 4.3% 701291 FDCF MH & DCCM $161,765 $157,076 ($4,689) -2.9% 701271 State Aid Library (13) $48,158 $43,704 ($4,454) -9.2% TOTAL $77,119,937 $79,846,396 $2,726,459 3.5% Page 1-25  Expenditure Department Budgets Fund Dept Title FY14 FY15 +/- % 101 1001 Engineering $1,308,780 $1,302,919 ($5,861) -0.4% 1002 Roads $6,359,114 $6,415,941 $56,827 0.9% 1003 Traffic Signal Maintenance $529,633 $557,492 $27,859 5.3% 1004 Stormwater Management $1,328,897 $1,787,639 $458,742 34.5% 71901 FDOT Traffic Signals (09) $91,401 $92,519 $1,118 1.2% TOTAL $9,617,825 $10,156,510 $538,685 5.6% 104 1151 5th TDT - Tourism Promotion $5,960,000 $6,237,500 $277,500 4.7% 1152 2nd TDT - Administration $4,960,000 $5,427,500 $467,500 9.4% 1172 3rd TDT - Promotions $1,947,938 $1,221,938 ($726,000) -37.3% 1173 3rd TDT - O&M $4,274,812 $4,154,062 ($120,750) -2.8% 1175 1st TDT - Beaches & Parks $10,020,000 $9,760,000 ($260,000) -2.6% 1176 Speical Assessments $350,000 $356,000 $6,000 1.7% 1179 4th TDT - C.C. Capital $6,455,000 $7,760,000 $1,305,000 20.2% TOTAL $33,967,750 $34,917,000 $949,250 2.8% 105 1298 Interfund Transfer $100,000 $0 ($100,000) -100.0% TOTAL $100,000 $0 ($100,000) -100.0% 106 1351 E.J.M. Aerospace $303,407 $306,925 $3,518 1.2% TOTAL $303,407 $306,925 $3,518 1.2% 108 1401 9-1-1 Coordinator $2,289,600 $1,964,600 ($325,000) -14.2% TOTAL $2,289,600 $1,964,600 ($325,000) -14.2% 109 1021 Radio Communications Program $131,000 $137,250 $6,250 4.8% TOTAL $131,000 $137,250 $6,250 4.8% 110 1022 Law Enforcement Trust $25,000 $20,000 ($5,000) -20.0% TOTAL $25,000 $20,000 ($5,000) -20.0% 111 1023 Policy Academy $85,500 $35,450 ($50,050) -58.5% TOTAL $85,500 $35,450 ($50,050) -58.5% 112 1550 County Health Department $648,435 $667,075 $18,640 2.9% TOTAL $648,435 $667,075 $18,640 2.9% 113 1601 Tanglewood MSBU $27,509 $23,378 ($4,131) -15.0% 1602 Island Lights MSBU $245,550 $266,156 $20,606 8.4% 1603 Northgate MSBU $18,398 $20,291 $1,893 10.3% 1604 Chateauguay II MSBU $1,388 $2,354 $966 69.6% 1605 Gable Estates MSBU $2,312 $2,723 $411 17.8% 1606 Valencia Arms MSBU $10,184 $11,426 $1,242 12.2% 1607 Colony Estates I MSBU $5,168 $5,929 $761 14.7% 1608 Hidden Trails MSBU $6,304 $6,092 ($212) -3.4% 1609 Lafitte Crescent MSBU $2,632 $2,581 ($51) -1.9% 1610 McFarland MSBU $4,768 $5,560 $792 16.6% 1611 Sylvania Heights MSBU $11,307 $12,687 $1,380 12.2% 1612 Willow Bend MSBU $643 $1,002 $359 55.8% 1613 Lake Point MSBU $7,281 $6,380 ($901) -12.4% 1614 Coventry Park MSBU $3,392 $2,839 ($553) -16.3% 1615 Donlabrook MSBU $2,516 $3,046 $530 21.1% 1616 Emerald Point MSBU $4,632 $4,092 ($540) -11.7% Page 1-26  Expenditure Department Budgets Fund Dept Title FY14 FY15 +/- % 1617 Brookwood MSBU $1,188 $1,389 $201 16.9% 1618 Bristol Park MSBU $665 $785 $120 18.0% 1619 Hidden Trails II MSBU $2,441 $2,392 ($49) -2.0% 1620 Forest Cove MSBU $2,357 $2,252 ($105) -4.5% 1621 Sandy Ridge MSBU $1,579 $1,852 $273 17.3% 1622 Cherokee Bend MSBU $1,953 $2,005 $52 2.7% 1623 Lake Point II MSBU $5,961 $5,508 ($453) -7.6% 1624 Hidden Trails 6 MSBU $1,015 $1,279 $264 26.0% 1625 Lawton Court MSBU $1,960 $1,828 ($132) -6.7% 1626 Mills Landing MSBU $3,166 $3,915 $749 23.7% 1627 Rush Park West MSBU $5,718 $5,677 ($41) -0.7% 1628 High Grove Plantation MSBU $507 $676 $169 33.3% 1629 Victoria Park MSBU $3,568 $3,598 $30 0.8% 1630 Lake Charleston MSBU $1,258 $1,197 ($61) -4.8% 1631 Rocky Bayou MSBU $21,001 $21,697 $696 3.3% 1632 Old Town MSBU $5,055 $5,564 $509 10.1% 1633 Rosebud Plantation MSBU $1,428 $1,381 ($47) -3.3% 1634 Oakwood Townhomes MSBU $2,109 $2,241 $132 6.3% 1635 Hunter's Run MSBU $10,764 $10,731 ($33) -0.3% 1636 Bent Tree MSBU $18,139 $20,607 $2,468 13.6% 1637 Whitrock Village MSBU $3,197 $3,443 $246 7.7% 1638 Emerald Village MSBU $3,810 $3,525 ($285) -7.5% 1639 Glenwood Court MSBU $404 $464 $60 14.9% 1640 Emerald Village I & II MSBU $4,596 $4,236 ($360) -7.8% 1641 Stonebridge I-V MSBU $3,466 $3,410 ($56) -1.6% 1642 Eagles Nest MSBU $1,697 $2,261 $564 33.2% 1643 Colony Estates II MSBU $20,731 $29,358 $8,627 41.6% 1644 Woodland Park Estate MSBU $2,168 $2,824 $656 30.3% 1645 China Cove MSBU $1,026 $1,340 $314 30.6% 1646 Parkview Road MSBU $550 $550 NA 1695 Bluewater Bay MSTU $345,870 $359,247 $13,377 3.9% 1697 Lake Pippin MSTU $26,200 $79,000 $52,800 201.5% TOTAL $858,981 $962,768 $103,787 12.1% 115 1750 County Parks-Unincorporated Areas $1,158,680 $1,253,065 $94,385 8.1% 1755 Capital Projects $961,156 $1,023,585 $62,429 6.5% 1798 Interfund Transfer $450,000 $950,000 $500,000 111.1% 1799 Reserves/Miscellaneous $3,596,489 $2,646,508 ($949,981) -26.4% TOTAL $6,166,325 $5,873,158 ($293,167) -4.8% 119 1024 Prisoner Benefit $1,040,500 $1,115,500 $75,000 7.2% TOTAL $1,040,500 $1,115,500 $75,000 7.2% 120 1025 Judicial Innovations $685,000 $585,000 ($100,000) -14.6% 1026 Legal Aid $85,000 $85,000 $0 0.0% 1027 Law Library $99,200 $100,850 $1,650 1.7% 1028 Teen Court $170,980 $170,980 $0 0.0% 1029 Court Administration-IT $396,297 $438,975 $42,678 10.8% 1030 Court Facilities $675,000 $560,000 ($115,000) -17.0% TOTAL $2,111,477 $1,940,805 ($170,672) -8.1% 121 1031 Drug Abuse Trust $55,500 $50,000 ($5,500) -9.9% TOTAL $55,500 $50,000 ($5,500) -9.9% Page 1-27  Expenditure Department Budgets Fund Dept Title FY14 FY15 +/- % 122 1032 Family Mediation $5,255 $5,255 $0 0.0% 1033 Domestic Violence Trust $252,250 $147,000 ($105,250) -41.7% TOTAL $257,505 $152,255 ($105,250) -40.9% 123 1034 Traffic Education $90,500 $160,000 $69,500 76.8% TOTAL $90,500 $160,000 $69,500 76.8% 201 2103 Aids to Governments RRI 85 $190,750 $190,750 $0 0.0% 2105 Courthouse Annex Extension $2,035,829 $2,032,604 ($3,225) -0.2% 2106 Bond - Brackin Building $266,168 $265,870 ($298) -0.1% 2107 West Destin Beach Note $675,211 $670,578 ($4,633) -0.7% 2198 Interfund Transfer $3,039,901 $3,153,424 $113,523 3.7% 2199 Reserves/Miscellaneous $350,000 $400,000 $50,000 14.3% TOTAL $6,557,859 $6,713,226 $155,367 2.4% 301 3110 Capital Outlay Projects $1,315,000 $1,485,000 $170,000 12.9% 3120 Capital Outlay Projects-Public Safety $587,000 $593,000 $6,000 1.0% 3140 Capital Outlay Projects-Transportation $0 $40,000 $40,000 NA 3160 Capital Outlay Projects-Judicial $1,900,000 $20,400,000 $18,500,000 973.7% 3170 Capital Outlay Projects-Culture/Recreation $140,000 $104,053 ($35,947) -25.7% 3175 Capital Outlay Projects-Parks $71,660 $71,610 ($50) -0.1% 3179 Capital Outlay Projects-F.B.I.P. $715,000 $515,000 ($200,000) -28.0% 3198 Interfund Transfer $0 $317,150 $317,150 NA 3199 Reserves/Miscellaneous $250,000 $0 ($250,000) -100.0% TOTAL $4,978,660 $23,525,813 $18,547,153 372.5% 302 3201 Road/Bridge-Constitutional Gas Tax $8,650,000 $10,025,000 $1,375,000 15.9% 3202 Road/Bridge - 1 Local Option Gas Tax $4,392,500 $3,754,000 ($638,500) -14.5% 3204 Road/Bridge - Resurfacing $1,000,000 $500,000 ($500,000) -50.0% TOTAL $14,042,500 $14,279,000 $236,500 1.7% 411 4101 Water & Sewer-Operating $27,075,608 $27,096,306 $20,698 0.1% 4120 Water Construction $1,445,000 $1,225,000 ($220,000) -15.2% 4125 Sewer Construction $2,375,000 $9,000,000 $6,625,000 278.9% 4140 Eglin Plant Expansion $0 $1,500,000 $1,500,000 NA 4150 Water & Sewer 2012 Loan $8,000,000 $7,000,000 ($1,000,000) -12.5% 4199 Reserves/Miscellaneous $14,982,440 $15,119,449 $137,009 0.9% TOTAL $53,878,048 $60,940,755 $7,062,707 13.1% 421 4201 Airport Administration $1,696,516 $1,952,639 $256,123 15.1% 4202 Airport-Operating $4,578,515 $4,797,427 $218,912 4.8% 4203 Airport Security $978,729 $778,452 ($200,277) -20.5% 4204 Airport Operations Center $0 $445,960 $445,960 NA 4210 Destin-Operating $323,498 $182,810 ($140,688) -43.5% 4220 Bob Sikes-Operating $768,646 $697,285 ($71,361) -9.3% 4225 Bob Sikes-Capitl Outlay $93,000 $75,000 ($18,000) -19.4% 4255 P.F.C. Operating $5,934,124 $8,454,236 $2,520,112 42.5% 4256 C.F.C. Operating $3,826,472 $4,026,603 $200,131 5.2% 4299 Reserves/Miscellaneous $6,397,501 $2,605,918 ($3,791,583) -59.3% TOTAL $24,597,001 $24,016,330 ($580,671) -2.4% Page 1-28  Expenditure Department Budgets Fund Dept Title FY14 FY15 +/- % 430 4301 Solid Waste $6,267,935 $6,759,819 $491,884 7.8% 4305 Recycling $1,735,109 $1,635,356 ($99,753) -5.7% 4310 Reef Coordinator $500 $500 $0 0.0% 4399 Reserves/Miscellaneous $1,572,956 $180,825 ($1,392,131) -88.5% TOTAL $9,576,500 $8,576,500 ($1,000,000) -10.4% 441 4400 Inspections $1,460,815 $1,615,916 $155,101 10.6% TOTAL $1,460,815 $1,615,916 $155,101 10.6% 450 4500 Emergency Medical Service $7,729,609 $8,316,666 $587,057 7.6% TOTAL $7,729,609 $8,316,666 $587,057 7.6% 501 5101 Risk Management $214,438 $220,581 $6,143 2.9% 5102 Self Insurance $13,350,243 $13,039,757 ($310,486) -2.3% 5198 Interfund Transfer $1,433,000 $880,000 ($553,000) -38.6% 5199 Reserves/Miscellaneous $1,081,014 $1,661,479 $580,465 53.7% TOTAL $16,078,695 $15,801,817 ($276,878) -1.7% 502 5200 Fleet Operations $6,128,735 $6,293,985 $165,250 2.7% TOTAL $6,128,735 $6,293,985 $165,250 2.7% GRAND TOTAL $279,897,664 $308,385,700 $28,488,036 10.2% Page 1-29  OKALOOSA COUNTY BUDGET SUMMARY FISCAL YEAR 2014-2015 REVENUE OVERVIEW BY FUND SPECIAL DEBT CAPITAL INTERNAL TOTAL GENERAL REVENUE SERVICE PROJECTS ENTERPRISE SERVICE BUDGET CASH BALANCES BROUGHT FORWARD $5,958,662 $28,067,557 $400,000 $13,664,813 $44,527,666 $2,350,000 $94,968,698 ESTIMATED REVENUES: Taxes: Millage Per $1000 Ad Valorem Taxes-County Wide 3.4308 $45,332,411 $661,075 $1,504,000 $47,497,486 Unincorporated Parks-MSTU 0.1800 $1,184,658 $1,184,658 Local Option Fuel Tax $4,640,000 $1,890,000 $6,530,000 Other Taxes $2,300,000 $13,400,000 $15,700,000 Page 1-30 Licenses and Permits $13,500 $810,546 $1,332,400 $2,156,446 Intergovernmental Revenue $13,125,780 $3,322,519 $4,596,500 $2,090,000 $23,134,799 Charges for Services $6,993,555 $2,938,295 $50,733,165 $60,665,015 Fines and Forfeitures $3,000 $210,000 $213,000 Miscellaneous Revenue $1,390,129 $411,150 $486,148 $160,000 $5,335,936 $7,783,363 Internal Services $19,745,802 $19,745,802 Total Sources $69,158,375 $27,578,243 $5,082,648 $4,140,000 $58,905,501 $19,745,802 $184,610,569 Transfers In $4,129,359 $2,812,496 $1,230,578 $33,000 $8,205,433 Debt Proceeds $20,000,000 $20,000,000 Transfers from Elected Officials $600,000 $1,000 $601,000 Total Estimated Revenues, Transfers & Balances $79,846,396 $58,459,296 $6,713,226 $37,804,813 $103,466,167 $22,095,802 $308,385,700  Revenues by Source Fiscal Year Comparison 95.0 Cash Carryforward 90.9 48.7 Ad Valorem Taxes 46.8 22.2 Sales and Use Taxes 20.8 2.2 Licenses and Permits 2.1 23.1 Intergovernmental Revenue 22.1 60.7 Charges for Services 59.3 0.2 Fines and Forfeitures 0.2 7.8 Miscellaneous Revenue 8.1 28.8 Other Financing Sources 8.2 19.7 Internal Services 21.5 $0 $40 $80 $120 Millions FY15 FY14 FY14 FY15 % (+/-) Cash Carryforward $90,894,791 $94,968,698 4.5% Ad Valorem Taxes $46,838,086 $48,682,144 3.9% Sales and Use Taxes $20,776,145 $22,230,000 7.0% Licenses and Permits $2,076,071 $2,156,446 3.9% Intergovernmental Revenue $22,067,824 $23,134,799 4.8% Charges for Services $59,278,603 $60,665,015 2.3% Fines and Forfeitures $210,000 $213,000 1.4% Miscellaneous Revenue $8,142,834 $7,783,363 -4.4% Other Financing Sources $8,155,880 $28,806,433 253.2% Internal Services $21,457,430 $19,745,802 -8.0% Total $279,897,664 $308,385,700 10.2% Page 1-31  Revenue by Source $308,385,700 Other Financing Internal Services Sources 6.4% 9.3% Miscellaneous Revenue 2.5% Cash Carryforward Fines and Forfeitures 30.8% 0.1% Charges for Services 19.7% Intergovernmental Revenue Ad Valorem Taxes 7.5% 15.8% Licenses and Permits Sales and Use Taxes 0.7% 7.2% Cash Carryforward by Fund Type $94,968,698 General Fund 6.3% Special Revenue Internal Services Funds Funds 29.6% 2.5% Debt Service Funds Enterprise Funds 0.4% 46.9% Capital Outlay Funds 14.4% Page 1-32  Taxes $70,912,144 Local Option Fuel 1st Cent TD Tax Tax 2nd Local Option 3.8% 2nd Cent TD Tax 5.3% Fuel Tax 3.8% Local Business Tax 2.4% 0.7% 3rd Cent TD Tax 3.8% Communication 4th Cent TD Tax Service Tax 3.8% 2.5% 5th Cent TD Tax 3.8% 9th Cent Vote Fuel Tax 1.5% Ad Valorem Taxes 68.7% Ad Valorem Tax by Fund Type $48,682,144 Unincorporated Emergency Parks-MSTU Medical Services 2.4% 3.1% County Health Department 1.4% General Fund 93.1% Page 1-33  OKALOOSA COUNTY BUDGET SUMMARY FISCAL YEAR 2014-2015 EXPENDITURE OVERVIEW BY FUND SPECIAL DEBT CAPITAL INTERNAL TOTAL EXPENDITURES/EXPENSES GENERAL REVENUE SERVICE PROJECTS ENTERPRISE SERVICE BUDGET General Government $15,031,736 $190,750 $21,885,000 $37,107,486 Public Safety $15,824,555 $3,252,800 $593,000 $9,932,582 $29,602,937 Physical Environment $392,759 $1,787,639 $54,216,981 $56,397,379 Transportation $25,000 $9,331,639 $14,319,000 $21,410,412 $45,086,051 Economic Environment $1,510,692 $11,971,925 $13,482,617 Human Services $3,445,255 $667,075 $4,112,330 Culture/Recreation $1,886,216 $25,528,650 $690,663 $28,105,529 Court-Related Expenditures $614,214 $1,743,060 $2,357,274 Internal Services $19,554,323 $19,554,323 Page 1-34 Redemption of Debt $2,969,052 $2,969,052 Total Expenditures/Expenses $38,730,427 $54,282,788 $3,159,802 $37,487,663 $85,559,975 $19,554,323 $238,774,978 Interfund Transfer $1,510,000 $3,153,424 $317,150 $880,000 $5,860,574 Transfers to Elected Officials $37,746,174 $20,000 $37,766,174 Reserves $3,369,795 $2,646,508 $400,000 $0 $17,906,192 $1,661,479 $25,983,974 Total Appropriated Expenditures and Reserves $79,846,396 $58,459,296 $6,713,226 $37,804,813 $103,466,167 $22,095,802 $308,385,700  Expenditures by Function Fiscal Year Comparison General Government 37.1 17.8 Public Safety 29.6 29.0 Physical Environment 56.4 48.6 Transportation 45.1 41.7 Economic Environment 13.5 12.6 Human Services 4.1 4.0 Culture/Recreation 28.1 27.4 Court-Related 2.4 2.4 Internal Services 19.6 19.7 Redemption of Debt 3.0 3.0 Interfund Transfer 5.9 5.6 Elected Officials 37.8 36.4 Reserves 26.0 31.7 $0 $10 $20 $30 $40 $50 $60 Millions FY15 FY14 Description FY14 FY15 % (+/-) General Government $17,797,819 $37,107,486 108.5% Public Safety $28,998,555 $29,602,937 2.1% Physical Environment $48,627,366 $56,397,379 16.0% Transportation $41,705,684 $45,086,051 8.1% Economic Environment $12,576,481 $13,482,617 7.2% Human Services $3,981,331 $4,112,330 3.3% Culture/Recreation $27,385,385 $28,105,529 2.6% Court-Related Expenditures $2,447,783 $2,357,274 -3.7% Internal Services $19,693,416 $19,554,323 -0.7% Redemption of Debt $2,977,208 $2,969,052 -0.3% Interfund Transfer $5,597,901 $5,860,574 4.7% Transfers to Elected Officials $36,408,540 $37,766,174 3.7% Reserves $31,700,195 $25,983,974 -18.0% Total $279,897,664 $308,385,700 10.2% Page 1-35  Expenditures by Function $308,385,700 Reserves Transfers to Elected 8.4% Officials 12.2% General Government Interfund Transfer 12.0% 1.9% Redemption of Debt Public Safety 1.0% 9.6% Internal Services 6.3% Court-Related Physical Environment Expenditures 18.3% 0.8% Economic Environment Culture/Recreation 4.4% Transportation 9.1% Human Services 14.6% 1.3% Debt Service Transfer-Out to Fund $3,153,424 County Public Emergency Health Medical Services 0.1% 1.0% General Fund 39.9% County Transportation Trust 58.9% Page 1-36  Elected Officials $37,846,174 Clerk of the Courts 3.8% Property Appraiser Supervisor of Elections 9.5% 4.3% Sheriff 83.4% Reserves by Funds Functionally $25,983,974 General Self Insurance 13.0% Unincorporated Solid Waste 6.4% County Parks 0.7% 10.2% Airport 10.0% Debt Service 1.5% Water & Sewer 58.2% Page 1-37  Expenditures by Activity Fiscal Year Comparison 48.8 Personal Services 47.7 72.5 Operating Expenses 73.0 65.6 Capital Outlay 31.5 13.2 Debt Service 13.5 4.1 Aids/Grants 3.6 8.2 Interfund Transfers 7.6 37.8 Constitutional Officers 36.5 58.1 Reserves 66.7 $0 $10 $20 $30 $40 $50 $60 $70 $80 Millions FY15 FY14 Description FY14 FY15 % (+/-) Personal Services $47,682,101 $48,794,388 2.3% Operating Expenses $72,974,107 $72,517,389 -0.6% Capital Outlay $31,506,603 $65,561,173 108.1% Debt Service $13,487,955 $13,231,145 -1.9% Aids/Grants $3,552,836 $4,080,705 14.9% Interfund Transfers $7,555,880 $8,205,433 8.6% Constitutional Officers $36,453,790 $37,846,174 3.8% Reserves 66,684,392 58,149,293 -12.8% Total $279,897,664 $308,385,700 10.2% Page 1-38  Expenditures by Activity $308,385,700 Reserves 18.9% Personal Services 15.8% Constitutional Officers 12.3% Operating Expenses 23.5% Interfund Transfers 2.7% Capital Outlay Aids/Grants Debt Service 21.3% 1.3% 4.3% Reserves by Fund Activities $58,149,293 Inspections Self Insurance General 0.2% 2.9% 5.8% Tourist Development 30.3% Solid Waste Airport Enterprise 0.3% 20.8% S.H.I.P. 0.5% 911 Coordinator 1.6% Street Lighting 0.7% Unincorporated Parks 4.6% Water & Sewer Enterprise Prisoner Benefit 28.7% 0.8% Drug Abuse Add Court Cost Road/Bridge 0.1% 0.9% Debt Service 0.6% 0.7% Family Mediation Capital Outlay 0.0% 0.5% Page 1-39