SEMINOLE COUNTY GOVERNMENT ADOPTED BUDGET FOR FISCAL YEAR 2006/07 BOARD OF COUNTY COMMISSIONERS ADOPTED BUDGET FOR FISCAL EAR 2006/07 CARLTON HENLEY BOB DALLARI COUNTY COMMISSION CHAIRMAN VICE CHAIRMAN DISTRICT 4 DISTRICT 1 RANDALL C. MORRIS DICK VAN DER WEIDE BRENDA CAREY DISTRICT 2 DISTRICT 3 DISTRICT 5 APPOINTED OFFICIALS CYNTHIA A. COTO ROBERT A. MCMILLAN COUNTY MANAGER COUNTY ATTORNEY CONSTITUTIONAL OFFICERS DONALD F. ESLINGER SHERIFF RAY VALDES DAVID JOHNSON TAX COLLECTOR PROPERTY APPRAISER MARYANNE MORSE MIKE ERTEL CLERK OF THE CIRCUIT COURT SUPERVISOR OF ELECTIONS SEMINOLE COUNTY GOVERNMENT FISCAL SERVICES DEPARTMENT Lisa Spriggs....................................................Director of Fiscal Services Lin Polk .............................................................Acting Budget Manager Fred Coulter................................................................Financial Manager Karen Hufman............................................................Financial Manager Angela Singleton........................................................Financial Manager Betty Segal............................................................Senior Budget Analyst Kanettanee Haynes.............................................Senior Budget Analyst Ryan Switzer........................................................Senior Budget Analyst The Government Finance Officers Association of the United States and Canada (GFOA) pre- sented a Distinguished Budget Presentation Award to Seminole County, Florida for its biennial budget for the fiscal year beginning October 1, 2005. In order to receive this award, a govern- mental 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 valid for a period of one year only. We believe our current budget continues to conform to program requirements. SEMINOLE COUNTY GOVERNMENT TABLE OF CONTENTS BUDGET MESSAGE GENERAL INFORMATION History of Seminole County................................................................................... A1‐A2 Seminole County Organization.............................................................................. A3‐A4 Community and Economic Indicators .................................................................. A5‐A9 Fiscal Policy and Financial Structure ................................................................ A10‐A12 Multi‐Year Budgeting.......................................................................................... A13‐A14 Budget Calendar.... .............................................................................................. A15‐A16 Budget Amendment/Budget Transfer Process ........................................................ A17 Organization Chart ..................................................................................................... A18 BUDGET SUMMARY Countywide Budget Summary ..................................................................................... B1 Budget Assumptions ................................................................................................ B2‐B3 How the County Allocates Money – Functional Classifications.............................. B4 COUNTYWIDE Funding By Major Sources............................................................................................. B5 Uses By Function ........................................................................................................... B6 Revenues By Type........................................................................................................... B7 Appropriations By Function (excluding transfers and reserves)............................. B8 Appropriations By Element........................................................................................... B9 Revenue Summary................................................................................................ B10‐B13 Uses By Function ................................................................................................. B14‐B15 Transfer Summary ........................................................................................................ B16 Reserve Summary ......................................................................................................... B17 GENERAL FUND Funding By Major Sources........................................................................................... B18 Uses By Function ......................................................................................................... B19 Revenues By Type......................................................................................................... B20 Appropriations By Element (excluding reserves) .................................................... B21 Revenue Summary................................................................................................ B22‐B23 Departmental Appropriations Comparison...................................................... B24‐B25 Funding Per Capita By Object Category.................................................................... B35 STAFFING Position Summary...........................................................................................................C1 New Positions By Department................................................................................C2‐C3 Growth of County Population to Growth of BCC Employees .................................C4 SEMINOLE COUNTY GOVERNMENT TABLE OF CONTENTS REVENUE Countywide Millage...................................................................................................... D1 Five Year Gross Taxable Value Comparison Table................................................... D2 Five Year Gross Taxable Value Comparison Chart................................................... D3 Residential Home Property Tax Calculation ............................................................. D4 History of Major Revenue Sources ........................................................................ D5‐D7 Countywide Revenue Detail By Fund ................................................................ D8‐D23 EXPENDITURES Fund Expenditure Category Summary‐Major Funds........................................E1–E20 DEBT MANAGEMENT Summary of Outstanding Bonded Debt By Pledged Revenue................................. F1 Bonded Debt Overview.............................................................................................F2‐F5 Summary of Bonded Debt Outstanding ...................................................................... F6 County Comparison of Debt Per Capita...................................................................... F7 Assigned Underlying Ratings ....................................................................................... F8 BUDGET BY FUND Fund Summary......................................................................................................... G1‐G3 Budget Comparison By Fund............................................................................... G4‐G75 EQUIPMENT Capital Equipment Summary....................................................................................... H1 Capital Equipment By Department.......................................................................H2‐H4 Capital Equipment By Fund...................................................................................H5‐H7 CAPITAL OUTLAY Capital Improvement Projects Summary ..................................................................... I1 Capital Improvement Projects By Department......................................................I2‐I10 Capital Improvement Projects By Fund................................................................I11‐I21 DEPARTMENTS ADMINISTRATION ...............................................................................................................J1‐J10 ADMINISTRATIVE SERVICES ........................................................................................... K1‐K15 COMMUNITY INFORMATION.............................................................................................. L1‐L5 SEMINOLE COUNTY GOVERNMENT TABLE OF CONTENTS COMMUNITY SERVICES..................................................................................................M1‐M31 CONSTITUTIONAL OFFICERS..........................................................................................N1‐N16 ECONOMIC DEVELOPMENT ..............................................................................................O1‐O8 ENVIRONMENTAL SERVICES ........................................................................................... P1‐P24 FISCAL SERVICES .............................................................................................................Q1‐Q14 HUMAN RESOURCES ...........................................................................................................R1‐R4 INFORMATION TECHNOLOGIES........................................................................................ S1‐S15 COURT SUPPORT................................................................................................................ T1‐T13 LIBRARY AND LEISURE SERVICES ................................................................................... U1‐U15 PLANNING & DEVELOPMENT...........................................................................................V1‐V25 PUBLIC SAFETY...............................................................................................................