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Adopted Annual Operating & Capital Budget Summary

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YEAR FISCAL 2021 ADOPTED ANNUAL OPERATING & CAPITAL BUDGET SUMMARY MONROE COUNTY, FLORIDA BOARD OF COUNTY COMMISSIONERS Monroe County Florida Fiscal Year 2021 Adopted Annual Operating & Capital Budget Board of County Commissioners Monroe County Board of County Commissioners Roman Gastesi County Administrator and Chief Budget Officer Tina Boan Sr. Director of Budget & Finance Christina Brickell, Budget Administrator Krista Ramstad, Sr. Budget Analyst 1 Table of Contents Adopted Monroe County Organizational Chart ........................................................................................... i Introduction to County Budgeting ............................................................................................................... 1 Fund Structure .......................................................................................................................................... 2 Fund Description ....................................................................................................................................... 3 Fund/Departmental Relationship ............................................................................................................. 5 FY 2021 Adopted Revenue Summary……………………………………………………………………………………………..…….. 6 FY 2021 Adopted Fund Summary ................................................................................................................ 8 FY 2021 Adopted Fiscal Plan ...................................................................................................................... 23 FY 2021 Adopted Fiscal Plan by Department ............................................................................................ 28 FY 2021 Adopted Position Summary ......................................................................................................... 33 FY 2021 Adopted Millage………………………………………………………………………………………………………………………38 FY 2021 Adopted Capital Improvement Projects ..................................................................................... 39 Road and Bridge Fund ............................................................................................................................. 40 Impact Fees Fund ‐ Roadway .................................................................................................................. 41 Impact Fees Fund ‐ Parks & Rec .............................................................................................................. 42 Impact Fees Fund ‐ Libraries ................................................................................................................... 43 Impact Fees Fund ‐ Solid Waste .............................................................................................................. 44 Impact Fees Fund – Fire & EMS .............................................................................................................. 45 One Cent Infra‐structure Sales Tax ......................................................................................................... 46 Infra Sales Surtax Bonds 2007 ................................................................................................................. 47 Big Coppitt Waste Water Project ............................................................................................................ 48 Duck Key Waste Water Project ............................................................................................................... 49 Cudjoe Regional WW Project .................................................................................................................. 50 Series 2014 Revenue Bonds .................................................................................................................... 51 Long Key WW Project .............................................................................................................................. 52 Land Acquisition ...................................................................................................................................... 53 Adopted Monroe County Organizational Chart Public Clerk of Courts Tax Collector Sheriff Judicial Chief Judge Supervisor of Elections Board of County Property Appraiser Kevin Madok Sam Steele Rick Ramsay Mark Jones Joyce Griffin Commissioners: Scott Russell David Rice Sylvia Murphy Michelle Coldiron Heather Carruthers Craig Cates Tourist Development Council Medical Examiner County Attorney County Administrator Land Authority Director Executive Director Dr. Michael Robert Shillinger Roman Gastesi Charles Pattison Stacey Mitchell Steckbauer Assistant County Department Head, Assistant County Administrator Office of Sustainability Budget & Finance Administrator Christine Hurley, AICP Rhonda Haag Tina Boan Kevin Wilson, P.E. Department Head, Office of Legislative Department Head, Department Head, Building Affairs Emergency Services Eng. Services/ Roads Rick Griffin Lisa Tennyson James Callahan Judith Clarke Department Head, Office of Strategic Department Head, Department Head, Planning & Env. Res. Planning Airports Fleet Emily Schemper Kimberly Matthews Richard Strickland Roy Sanchez Department Head, Info Public Information Department Head, Department Head, Technology Officer Social Services Solid Waste Alan MacEachern Kristen Livengood Sheryl Graham Cheryl Sullivan Department Head, Code Department Head, Department Head, Department Head, Compliance Emergency Mgmt Libraries Project Management Cynthia McPherson Shannon Weiner Norma Kula Cary Knight Department Head, Department Head, Veteran's Affairs Department Head, Employee Services Cathy Crane Facilities Maintenance Bryan Cook William Desantis Department Head, Extension Services Guardian ad Litem Local Disaster Recovery Alicia Betancourt Alexsa Leto Helene Wetherington FY2021 i 1 1 1 Introduction to County Budgeting Balancing the County Budget Unlike the federal government, Florida law states a county must have a balanced budget. The amount of the adopted revenues must equal the expenditures for 61 funds. When OMB "balances the budget," the revenues must balance the appropriations for each fund and thereby for the entire budget. This means Monroe County has no budget deficit. Where the Money Comes From (Sources) Where the Money Goes (Uses) FY2021 - All Funds FY2021 - All Funds Ad Valorem Public Safety Physical Taxes 30% EnvironmentEconomic 22% 6% Local Option, Environment 12% Fund Bal Use & Fuel Fwd/Less 5% Taxes 30% 12% General Debt Proceeds Government 1% Services Licenses, Human 23% Services Interfund Permits & Impact Fees 9% Transfers 9% Intergov. 2% Transportation Rev./Grants, 8% Miscellaneous Fines & Charges forPILT, Shared Court Related Culture & 1% Forfeitures Services Taxes Expenditures Other Uses Recreation 1% 18% 5% 2% 7% 3% Sources FY20 FY21 % of Adopted Adopted Total Ad Valorem Taxes 94,278,158 99,439,063 22% Local Option, Use & Fuel Taxes 68,253,220 57,663,749 12% Licenses, Permits & Impact Fees 9,604,371 9,331,479 2% Intergov. Rev./Grants, PILT, Shared Taxes 21,279,227 20,803,783 4% Charges for Services 85,244,459 84,747,054 18% Fines & Forfeitures 2,863,100 2,913,100 1% Miscellaneous 3,046,698 3,573,156 1% Interfund Transfers 45,519,949 40,065,253 9% Debt Proceeds 0 2,500,000 1% Fund Bal Fwd/Less 5% 142,607,224 139,274,630 30% Total Sources $472,696,406 $460,311,267 100% Uses FY20 FY21 % of Adopted Adopted Total General Government Services 105,801,103 106,021,498 23% Public Safety 127,256,575 136,219,007 30% Physical Environment 34,535,613 28,401,006 6% Economic Environment 61,306,983 56,829,301 12% Human Services 42,854,492 42,342,693 9% Transportation 33,560,875 38,213,041 8% Culture & Recreation 18,274,741 13,212,713 3% Other Uses 43,112,722 32,534,523 7% Court Related Expenditures 5,993,302 6,537,485 1% Total Uses $472,696,406 $460,311,267 100% 1 Fund Structure Monroe County Budgetary Funds Governmental Funds Debt Service Capital Project General Special Revenue Funds (200's) Funds (300'S) Fund (001) Funds (100's) 2003 One Cent Infrastructure Revenue Sales Surtax Fund (304) Bond Fund Fine & Forfeiture (207) Fund (101) Roads & Bridges Revenue Bonds 2007 Fund (102) & 2014 Funds (308, 314) Middle Keys Tourist Development Health Care Waste Water Project (TDC) Funds (115- Fund (104) Funds (310-312, 315) 121) Impact Fee Funds Land Acquisition Fund (130-136) (316) Fire & Ambulance District 1 Fund (141) Unincorporated Parks & Recreation Fund (147) Propietary MSTD- Funds Plan/Code/Fire Municipal Policing Marshall Fund (148) Enterprise Funds Internal Service Fund (149) (400's) Funds (500's) 911 Enhancement, Duck Card Sound Key Security, Local Bridge Fund Housing, Boating Worker's Comp Environmental Restoration, (401) Fund (501) Law Enforcement Trust, Improvement, Misc. Special Courthouse Facilities, Revenue (150-158) Clerk's Drug Abuse Trust Group Insurance Fund (160-164) Key West & Fund (502) M.S.T.U. Funds Marathon Airport Funds (403-406) (166-176) Canal MSBU Risk Mgmt. Fund (503) Fund (177) Solid Waste Fund (414) Building Fund (180) Fleet Service Fiduciary Fund Fund (504) Trust & Agency Fund (600's) LOSAP (610) 2 Fund Description Major funds represent significant activities of Monroe County and include any fund whose revenues or expenditures, (excluding other financing sources such as Grants, Revenue Bonds and other uses), constitute more than 10% of the revenues or expenditures of the appropriated budget. Of the County’s 61 funds, 3 funds would fall under the category of major governmental funds. The breakdown of the County’s
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