ACKNOWLEDGMENTS The successful completion of this Budget document is attributed to the group efforts of several individuals deserving of special recognition. The cooperation, contributions and expertise provided by each one are greatly appreciated. The Management and Budget team is commended for their expertise and perpetual efforts put forth in the research, analysis and compilation of the information published in this document. MANAGEMENT AND BUDGET TEAM TAMMY J. BONG PHYLLIS SCHWARZ JUAN GODOY JANIE BOUTWELL DONNA PETERSON DAWN BELAND GIL CANCEL APRIL MILLER TERRI SHIVAK Our sincere gratitude for the creative and technical contributions in preparing the budget cover and the tabs for this document goes to Community Information and to Information Technology for their continued technical support. DISTINGUISHED BUDGET PRESENTATION AWARD The Government Finance Officers Association of the United States and Canada (GFOA) presented a distinguished Budget Presentation Award to the County of Volusia, Florida for its annual budget for the fiscal year beginning October 1, 2012. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communications device. This award is a valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award. FORMAT OF BUDGET DOCUMENT The annual budget is prepared using a program performance approach. The format of the budget document serves multiple uses. It is designed to generate discussions related to policy issues, service delivery and attainment of performance objectives by the County Council and management during the preparation, review and subsequent adoption of the budget. The section entitled "Operating Budget by Division and Activity” is the focus of the budget preparation process. The document is presented as follows: TABLE OF CONTENTS BUDGET MESSAGE The budget message identifies the major issues facing the County of Volusia from a budgetary perspective. In addition, the budget message summarizes major changes and new programs included in the current fiscal year budget. COUNTY OVERVIEW AND FINANCIAL PROCEDURES This section identifies the mission of Volusia County government, key goals and critical success factors. The accounting system and budgetary controls utilized by the County of Volusia are described. Also identified are the general budget, revenue, appropriation, reserve, and debt management policies used in the development and allocation of resources in the current fiscal year budget. Finally, the budget preparation, adoption and amendment process is described to include a budget calendar outlining the time line. The graphic display of the organization and inclusion of historic, statistical and economic data gives context for Volusia County government and the needs of its citizens. BUDGET OVERVIEW This section provides an overview of the fiscal year budget, including graphs and schedules that provide information about revenues, expenditures and issues addressed by the County budget. BUDGET BY FUND - OPERATING The County Council officially adopts the budget at the fund level. Each fund is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues and expenditures. Governmental resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled. The various funds and account groups are as follows: ¾ Governmental Funds • General Fund • Special Revenue Funds • Debt Service Funds • Capital Projects Funds ¾ Proprietary Funds • Enterprise Funds • Internal Service Funds ¾ Fiduciary Funds (not included in budget document) • Trust Funds • Agency Funds The presentation of the revenues and expenditures by fund, which follows, is organized in the sequence identified below: ¾ Countywide Funds ¾ Special Revenue Funds ¾ Enterprise Funds OPERATING BUDGET BY DEPARTMENT AND UNIT This section presents the budget in a program format. The organizational hierarchy used by the County of Volusia identifies programs by activities that comprise divisions. The Division Summary page provides financial data by program, category (i.e., personal services, operating expenses, capital outlay) and fund source for Actual FY 2011-12, Adopted FY 2012-13, Estimated FY 2012-13 and Budget FY 2013-14. The number of authorized full-time and part-time positions is also indicated. Activity pages contain the same financial data shown on the Division Summary page. In addition, key objectives and performance measures are presented which relate the budget (input) to the services (outcome) for each program. The last section provides a brief highlight of the Activity and explains significant changes in performance, expenditures or changes in personnel. DEBT SERVICE This section provides detailed information related to outstanding debt service obligations for the County. INTERNAL SERVICE FUNDS- NON-OPERATING This section presents the budget for the Internal Service Funds in a program format. Internal Service Funds are used to accumulate and allocate costs internally among the County’s various functions. The County of Volusia uses Internal Service Funds to account for its computer replacement, vehicle maintenance, self-insurance and risk management, and employee group insurance programs. CAPITAL IMPROVEMENT PROGRAM – NON-OPERATING This section identifies the County of Volusia's capital improvement program for the 2013-14 fiscal year. A long-range capital improvement program has also been developed and is updated annually. APPENDIX The Appendix contains miscellaneous charts, graphs, schedules, statistical data and a glossary of budget terms and acronyms. — This page intentionally blank — Table of Contents . A ‐ Table of Contents……………………………………………………………………… A ‐ 1 B ‐ Budget Message…………………………………...……………………………………B ‐ 1 Contents C ‐ County Overview of County Council ........................................................................................................................... C ‐ 1 Council Members, Officals, Executive Management ..................…………………............................ C ‐ 2 Mission Statement...................................................................................................................... C ‐ 4 Organizational Chart…………………................................................................................................ C ‐ 5 Table Accounting System and Budgetary Control ...................…………………….......................................C ‐ 6 General Budget Procedure ...................……………………................................................................ C ‐ 7 Revenue Procedures ...................……………………..........................................................................C ‐ 9 Appropriation Procedures ...................……………………................................................................. C ‐ 10 Reserve Procedures ...................……………………...........................................................................C ‐ 11 Debt Management Procedures ...................……………………......................................................... C ‐ 12 Budget Preparation, Adoption and Amendment ...................…………………….............................. C ‐ 13 Budget Calendar ...................……………………................................................................................ C ‐ 15 County of Volusia and its Services …………………...........................................................................C ‐ 16 Miscellaneous Statistical Data.....................................................................................................C ‐ 17 Population…................................................................................................................................ C ‐ 19 Per Capita Income….................................................................................................................... C ‐ 20 Unemployment….........................................................................................................................Unemployment….........................................................................................................................C ‐ 21 Consumer Price Index…...............................................................................................................C ‐ 22 D ‐ Budget Overview……………………………………………………………………… D ‐ 1 E ‐ Budget by Fund Countywide Funds General Fund ‐ 001………………………………………………………………………………………………………………E ‐ 2 Library Fund ‐ 104……………………………………………………………………………………………………………… E ‐ 12 Volusia ECHO Fund ‐ 160…………………………………………………………………………………………………… E ‐ 16 Volusia Forever Fund ‐ 161…………………………………………………………………………………………………E ‐ 18 Special Revenue Funds Emergency Medical Services Fund ‐ 002………………………………………………………………………………E ‐ 20 County Transportation Trust Fund ‐ 103………………………………………………………………………………E ‐ 22 East Volusia Mosquito Control Fund ‐ 105……………………………………………………………………………E ‐ 26 Resort Tax Fund ‐ 106…………………………………………………………………………………………………………E ‐ 30 Sales Tax Trust Fund ‐ 108……………………………………………………………………………………………………E ‐ 32 Convention Development Tax Fund ‐ 111…………………………………………………………………………… E ‐ 34 Ponce De Leon Inlet and Port District Fund ‐ 114…………………………………………………………………E