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FOR FY 10 AND FY 11

COUNTY ADMINISTRATOR’S RECOMMENDED BIENNIAL

BUDGET

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b o r o u g h R i v e r H i l l s b o r o u g h R i v e r

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For more information, please call the Management and Budget Department (813) 272-5890Available on the Internet at www. hillsboroughcounty.org/managementbudget

FOR FY 10 AND FY 11


BUDGET

Ken Hagan, Chairman

Mark Sharpe, Vice-Chairman

Kevin Beckner

Rose Ferlita

Al Higginbotham

Jim Norman

Kevin White

Patricia G. Bean County Administrator

Eric R. JohnsonDirector, Management and Budget Department

BoarD of CoUnTy CommissionErs

Board of County Commissioners

Back row left to right: Kevin Beckner (Countywide-District 6), Kevin White (District 3), Jim Norman

(Countywide-District 5), and Ken Hagan (District 2) (Chairman),

Center: Rose Ferlita (District 1) Front row left to right: Al Higginbotham (District 4) and

Mark Sharpe (Countywide-District 7) (Vice-chair)

2009 Board of County Commissioners

DESCRIPTION OF HILLSBOROUGH COUNTY

Located midway along the west coast of Florida, the county’s boundaries em-brace 1,048 square miles of land and 24 miles of inland water for a total of 1,072 square miles. With

the largest bay in Florida opening to the Gulf of Mex-ico, its coast spans 76 miles. The unincorporated area encompasses 87% of the total county land area. The municipalities of Tampa (the county seat), Temple Terrace and Plant City account for the remainder. According to the latest estimates from the University of Florida’s Bureau of Economic and Busi-ness Research, the county’s total population as of April 1, 2008 was 1,199,186 making it the fourth most popu-lous county in the state. Of this population, 803,208 or 67% live in the unincorporated area. Hillsborough County takes its name from Wills Hill, the

Earl of Hillsborough and British Colonial Secretary of 1772. The Spanish first mapped and explored the area in the early 16th century. Between 1559 and 1819, the area now called Florida was under the rule of four na-tions: Spain, France, Great Britain and, finally, the United States. The United States purchased Florida from Spain in 1821 for $5 million. In 1845, it was granted statehood. On January 25, 1834, the U.S. Leg-islative Council for the Territory of Florida approved an act organizing Hillsborough as Florida’s 19th county. Its area then was 5.5 million acres and included the present counties of Hillsborough, Pinellas, Polk, Pasco, Mana-tee, Sarasota, Charlotte, DeSoto, Hardee and High-lands. The civilian non-native population in 1834 was less than 100. Hillsborough County’s Board of County Commissioners held its first meeting on January 25, 1846. The County’s first courthouse was a frontier cabin burned during the Second Seminole War in 1836. In 1847, Capt. James McKay built a two story courthouse at a cost of $1,358. A third structure was erected in 1855 and was used until 1891, when a red brick, domed structure mimicking the architecture of the Tampa Bay Hotel was built, occupy-ing a square block in downtown Tampa. This is the courthouse depicted on today’s County seal. The cur-rent courthouse was built in 1952 and a new county gov-ernment administration building, called Frederick B. Karl County Center, opened in 1994.

Hillsborough County has a diversified economic base including a large service sector, a large manufacturing sector and a thriving retail trade sector. According to the latest information, the four largest employers in the pub-lic sector are Hillsborough County School Board fol-lowed by Hillsborough County gov-ernment, the Uni-versity of South Florida and Tampa International Airport. Major private sector employers are Verizon tele-communications), St. Joseph's Hospital (medical facility), Publix Food Centers (supermarkets), Tampa Electric Corporation (electric utility), Bank of America (banking services), Chase Manhattan Mortgage Corporation (financial services), Busch Entertainment Corporation (tourist attraction), Citibank (financial services), Sweet Bay Food Centers (supermarkets), Tribune Company (newspaper publishing) and Price Waterhouse (accounting). The Port of Tampa serves as the closest port in the United States to the Panama Canal. It is also the largest tonnage port in Florida and the tenth largest port in the United States with respect to annual tonnage. Ninety-eight percent of the cargo moving through the port is bulk phosphate, phosphate chemicals, rock, coal and petroleum products. The Garrison Seaport Center is a $300 million cruise terminal and entertainment complex. Along with the Florida Aquarium, it is helping spur rede-velopment in the area known as the Channel District. Another significant element of the economy is agricul-ture. The county’s total agricultural production ranks 4th in the state and 59th in the United States. It ranks num-ber 2 in Florida for the number of farms. In 2007, sales of crops were estimated at $845 million. The crop with the highest sales in 2007 was strawberries. Tourism is another major component of the economy. The number of tourists visiting Florida is expected to continue growing. Busch Gardens of Tampa is one of the leading tourist attractions in the nation. There are numerous other attractions in Hillsborough County such as the Florida Aquarium, the Museum of Science and Industry, the Lowry Park Zoo, the New York Yankees spring training facility, the Tampa Bay History Museum and the St. Petersburg Times Forum in downtown Tampa. The county is also the home of the 2003 Su-perbowl Champions, the Tampa Bay Buccaneers as well as the 2004 National Hockey League Stanley Cup Champion, the Tampa Bay Lightning.

GEOGRAPHY AND DEMOGRAPHICS COUNTY ECONOMY

A RICH HISTORY

Hillsborough County

A political subdivision of the State of Florida, the County is guided by an elected seven-member Board of County Commissioners. Through partisan elections, three are elected to represent the entire county as a district and four are elected to represent single-member districts. Under a Charter Ordinance effective May 1985, the Board is restricted to performing the legislative functions of government by developing policy for the management of Hillsborough County. The County Administrator, a professional appointed by the Board, and her staff are responsible for the implementation of those polices. A 2002 charter amendment created the position of County Internal Performance Auditor reporting to the Board of County Commissioners. Another charter amendment approved by referendum in 2004 has the County Attor-ney directly reporting to the Board. The Board of County Commissioners is responsible for functions and services delivered throughout the county including municipali-ties and for municipal services to residents and businesses in the unincorporated area. The countywide responsibilities include such services as local social services, health care for the medically indi-gent, animal services, mosquito control, consumer pro-tection, and a regional park system. Its responsibilities to the residents and businesses in the unincorporated area include, for example, fire protection, local parks, emergency medical services, planning, zoning, and code enforcement. Commissioners Serve on Other Boards—The Board of County Commissioners also serves as the Environ-mental Protection Commission. Individual Board mem-bers serve on various other boards, authorities, and commissions, such as the Hillsborough Area Regional Transit Authority, Tampa Bay Regional Planning Coun-cil, Tampa Bay Water, Aviation Authority, Expressway Authority, Sports Authority, Arts Council, Drug Abuse Coordinating Council, Metropolitan Planning Organiza-tion, Council of Governments and the Committee of 100 of the Greater Tampa Chamber of Commerce.

The Board of County Commissioners appoints the County Administrator who is responsible for carrying out all deci-sions, policies, ordinances and motions of the Board. Ms. Patricia G. Bean is the current County Administrator.

The departments under the County Administrator are responsible for providing services such as social ser-vices and public assistance to residents countywide. Departments are also responsible for providing munici-pal-type services to residents of the unincorporated ar-eas of Hillsborough County such as road construction and maintenance, solid waste disposal, fire and emer-gency rescue services, parks and recreation, code en-forcement and water and wastewater treatment. The departments under the County Administrator are grouped into six administrative: offices: Planning and Infrastructure Services, Management Services, Human Services, Public Affairs, Public Safety, and Utilities and Commerce.

In addition to the members of the Board, citizens also elect five Constitutional Officers: Tax Collector, Property Appraiser, Clerk of the Circuit Court, Sheriff, and Super-visor of Elections. These Officers are not governed by the Board of County Commissioners, but the Board funds all or, in some cases, a portion of the operating budgets of these Constitutional Officers. The Constitu-tional Officers maintain separate accounting systems and expanded budget detail information. Citizens also elect the State Attorney and the Public De-fender. Their budgets are included in this document to the extent of funding by the Board of County Commis-sioners.

Based on the extent of budgetary authority, taxing au-thority, the ability to obligate funds to finance any deficits and the ability to fund any significant operational subsi-dies, several other governmental entities also have their budgets reviewed and approved by the Board of County Commissioners. These are the Environmental Protec-tion Commission, the Civil Service Board, the Planning Commission, the Legislative Delegation, Soil and Water Conservation Board, Metropolitan Planning Organization and the Law Library Board. The budgets of these offices and the Constitutional Officers are included in the County’s budget to the extent of funding by the Board of County Commissioners.

GOVERNING THE COUNTY

ROLE OF THE COUNTY ADMINISTRATOR

OTHER GOVERNMENT AGENCIES

OTHER CONSTITUTIONAL OFFICERS AND OTHER ELECTED OFFICIALS

DESCRIPTION OF HILLSBOROUGH COUNTY

HILLSBOROUGH COUNTY ORGANIZATION CHART

This chart shows the organization of County government and the levels of accountability to the electorate. Those directly elected to office by voters are shown in dark boxes. Those reporting directly to the Board of County Commissioners are in light boxes. Those under the County Administrator are in the lighter boxes. There are also boards and commissions funded through the Board of County Commissioners, but are not otherwise accountable to the Board. These are in the box connected by the dotted line. The chart re-flects administrative changes made by the County Administrator on October 15, 2008.

CITIZENS

Clerk of the Circuit Court

Sheriff Property Appraiser

Supervisor of Elections

Tax Collector

Board of County

Commissioners

State Attorney

Public Defender

13th Judicial Circuit

Internal Performance

Auditor

County Administrator

County Attorney

Other Boards and Agencies Funded by the County

Commission ♦ Civil Service Board ♦ City-County Planning Commission ♦ Environmental Protection

Commission ♦ Guardian Ad Litem ♦ Legislative Delegation ♦ Law Library Board ♦ Metropolitan Planning Organization ♦ Soil and Water Conservation Board

Management Services

♦ Administrative Services ♦ Consumer Protection and

Professional Responsibility ♦ Fleet Management ♦ Human Resources ♦ Information and Technology

Services ♦ Management and Budget ♦ Procurement Services

Agenda Process

Planning and Infrastructure

Services

♦ Planning and Growth Management

♦ Public Works ♦ Real Estate

Strategic Initiatives

Utilities and Commerce

♦ Affordable Housing ♦ Debt Management ♦ Economic Development ♦ Solid Waste Management ♦ Water Resource Services

Public Affairs

♦ Citizen Action Center ♦ Communications ♦ Community Liaisons ♦ Intergovernmental Relations ♦ Neighborhood Relations

Administrative Directives

Human Services

♦ Aging Services ♦ Animal Services ♦ Children’s Services ♦ Extension ♦ Health and Social Services ♦ Library Services ♦ Parks, Recreation and

Conservation

HIPAA

Public Safety

♦ Code Enforcement ♦ Criminal Justice Liaison ♦ Emergency Dispatch ♦ Emergency Management ♦ Equal Opportunity ♦ Fire Rescue ♦ Medical Examiner ♦ Security Services

911 Telephone

HILLSBOROUGH COUNTY MISSION, VISION AND VALUES

Mission The mission of Hillsborough County government is to provide effective, quality service at a reasonable cost with courtesy, integrity, and accountability in a manner which protects and enhances the quality of life of our diverse population. -- Adopted by the Board of County Commissioners, March 18, 1998 Vision In the year 2020, all of Hillsborough County will take pride in the progress which has made our community remarkable. We will have embraced and be inclusive of our diverse population. Both the government and the local economy will be financially sound providing opportunity and success for our citizens. We will have balanced growth with protecting the environment while providing high quality services. All of this culminating in Hillsborough County being the leader for providing a quality of life second to none in the country. Hillsborough County, as a Community, values: ♦ A Spirit of Caring ♦ Educational Opportunity

♦ Individual Freedom ♦ Personal Responsibility

♦ Human Rights ♦ Economic Self-sufficiency

♦ Private Property Rights ♦ Sustainable Environment

♦ Citizen Participation in Government ♦ Racial and Cultural Harmony

♦ Integration, Planning and Feasibility of Public Services

♦ Health and Public Safety

Adopted by the Board on April 21, 1999

Hillsborough County, as an organization, values the following: ♦ Accountability - Accepting individual responsibility to perform quality work that contributes to quality

service at a reasonable cost. ♦ Diversity - Organizational effectiveness can best be achieved by recruiting and retaining a work

force that represents the diversified population of Hillsborough County. ♦ Efficiency and Cost Effectiveness - The timeliness of meeting our obligations and performing

each task; the stewardship and best use of our resources. ♦ Empowerment - The freedom and power to act, command, or decide on a course of action. ♦ Open and Honest Communication - An expression of a professional work environment which

facilitates the exchange of information, ideas, and divergent opinions among all levels of an organization in an atmosphere of respect and genuine concern for the best interest of the County, its employees, and citizens/customers.

♦ Quality - Meeting citizens/customers requirements the first time and every time. ♦ Respect - The quality of accepting and holding in high esteem all persons right to their beliefs,

values, autonomy, and differences while treating them with dignity, worth, courtesy, civility, and politeness.

♦ Responsiveness - The willingness and ability to provide information, reply to requests, answer questions, and complete tasks promptly.

♦ Teamwork - The ability of a group of individuals to work together towards a common vision by each doing their part to achieve the efficiency of the whole.

Adopted by the Board on April 21, 1999

HILLSBOROUGH COUNTY STRATEGIC PLAN

HILLSBOROUGH COUNTY STRATEGIC PLAN GOAL ONE

To ensure that Hillsborough County is financially strong enough to influence its destiny by applying efficient and/or effective policies and practices

Objectives: A. Reduce over-reliance on property taxes as a general revenue by relying more on the non-tax portion of total General Fund

revenue from 16% (adopted FY 04 budget) to 18% (adopted FY 11 budget). B. Improve protection of stabilization reserves in the General Fund by establishing specific criteria by FY 08 that will determine

when such reserves may be used and how quickly they would be subsequently replaced. C. To maintain general obligation and sales tax credit ratings of at least “Aa/AA/AA”. D. Conduct a self-assessment by FY 08 resulting in a financial management rating of at least “A-“ using current Governing

Magazine criteria for “Money.” Board Initiated Strategy • Resist unfunded mandates

GOAL TWO To improve the economic well-being of our citizens

Objectives: A. Support economic development initiatives that promote the creation and retention of quality jobs that result in a local average

wage exceeding the State average by at least 5 % and equal to at least 95% of the national average, by FY 09. B. Reduce the percentage of County residents living in poverty to the lowest quartile of counties in the State of Florida based on

the 2010 Census. C. Support economic development initiatives that maintain an annual unemployment rate at least 1 percentage point below the

State and National averages. D. Support economic development initiatives that maintain annual employment growth rates equal to or greater than the State

and National averages, by FY 09. E. To assist at least 100 families having average housing expense ratios of 35% or less annually. F. Maintain a rating at, or above, the median housing affordability index for the 7- County Tampa Bay Regional Partnership area

as reported by the Florida Data Clearinghouse, Shimberg Center for Affordable Housing, University of Florida. G. Diversify economic base by targeting appropriate new industries in order to improve the average wages and reduce

unemployment as measured by the objectives above.

GOAL THREE To work with citizens and neighborhoods in order to ensure quality services are delivered

in a courteous and responsive manner Objectives: A. To become the best county in the U.S. by FY 09, as measured by customer satisfaction surveys, benchmark comparisons with

other top counties throughout the U.S., and through assessments by independent experts such as the Governing Magazine survey.

B. Attain, by FY 10, a customer satisfaction rating on the value of County services of 80% on the value of County services compared to their costs.

C. Maintain a customer satisfaction rating of 90%, as measured by a rating of 4 or 5 on a scale of 1 to 5. HILLSBOROUGH COUNTY STRATEGIC PLAN


GOAL FOUR To build a high performance diverse professional organization

Objectives: A. By FY 08, maintain diversity in the workforce in all EEO-4 categories of Hillsborough County government, under the County

Administrator, representative within a 10% variation when compared to the workforce census of Hillsborough County measured by data from the Human Resource Information System (HRIS).

B. By FY 08, improve employee relations through effective reduction of the number of employee disputes, grievances and lawsuits per 100 employees unresolved at the department level by 20% as compared to the number of outstanding issues as of FY 06 determined by Human Resources and County Attorney records.

C. Achieve and maintain, by FY 07, a human resources rating of at least an “A-”, as determined by the Governing Magazine review of 40 counties.

D. Improve efficiencies and effectiveness in County services as measured by internal and external benchmarking by FY 08.

GOAL FIVE To provide a quality of life to citizens and visitors that emphasizes public safety, arts and entertainment, and sports and recreation, in a visually pleasing and healthy community

Objectives: Public Safety: A. Achieve a customer satisfaction rating of 90% regarding the deputies serving customers’ neighborhoods by the end of FY 08. B. In partnership with local utilities and through facility upgrades, reduce the downtime caused by electrical outages at County

water and sewer treatment and pumping facilities by increasing the percentage of mitigation from 14% experienced in FY 04 to 20% by FY 10.

C. In partnership with local law enforcement agencies, the per capita rate of violent crime in Hillsborough County will be the lowest of any large urban county in the state of Florida by FY 15.

D. In partnership with law enforcement agencies, the per capita rate of property crime in Hillsborough County will be the lowest of any large urban county in the state of Florida by FY 15.

E. In partnership with law enforcement agencies, the per capita crime ranking for Hillsborough County will be the lowest of any large urban county in the state of Florida by FY 15.

F. By FY 15, improve the response time of Advanced Life Support personnel to arrive within 7 minutes, 86% of the time throughout unincorporated Hillsborough County – incrementally improving the existing performance by an average of 2% per year.

G. By FY 15, improve the response time of Advanced Life Support transport vehicles to arrive within 9 minutes, 86% of the time throughout unincorporated Hillsborough County – incrementally improving the existing performance by an average of 2% per year.

H. By FY 15, improve fire response time in the urban area to be within 6 minutes, 76% of the time throughout unincorporated Hillsborough County – incrementally improving the existing performance by an average of 3.5% per year.

I. By FY 15, improve fire response time in the designated suburban area to be within 7 minutes, 80% of the time throughout unincorporated Hillsborough County – incrementally improving the existing performance by an average of 2% per year.

J. By FY 15, improve the fire response time within the rural area to be within 10 minutes, 76% of the time throughout unincorporated Hillsborough County.

Arts and Entertainment: K. Maintain a 90% or higher customer satisfaction level with public library youth programming using point of service surveys in FY

08. L. By FY 11, increase the return on investment for County-funded cultural tourism events by 5% in dollar terms over the FY 08

baseline as measured by the event survey data collected for Tampa Bay & Company. Visually Pleasing: M. By FY11, achieve an above average rating from 75% of those answering the County’s countywide customer service

satisfaction survey’s question on cultural opportunities in the county.


N. Improve the physical appearance of the community as measured by compliance with the County’s sign and landscaping codes. That is, by the year 2009, reduce the incidence of variances granted to these codes by 10%.

O. Prepare and implement community based plans for 22 communities as set forth in the work program developed with the Planning Commission as set forth in the “Team Approach to Community-Based Planning Agreement” by FY 09.

P. Increase the percentage of code violations resolved within a 6-month period to attain a 90% resolution rate by FY 10. Q. Reduce the County’s reliance on PD zoning by revising the land development code as required by 2010. Healthy Community: R. To increase the Quality of Life for seniors by 15% by the end of FY 10 as indicated by 5 baseline benchmark measures from

the 2007 Aging Master Plan. Sports and Recreation: S. For athletic and recreation programs offered by Parks, Recreation and Conservation Department of Hillsborough County, as

measured by the department’s customer survey, maintain 85% customer satisfaction rating with recreational programs and improve athletic programs to attain 90% customer satisfaction rating by FY 09.

T. Increase youth participation in public library activities within the Community Development Black Grant areas by 10% in FY 08 over the FY 07 youth participation of 5,741.

Board-Initiated Strategies for Sports and Recreation: • Discounts for minority and underprivileged to afford programs offered • Dance/music programs for disadvantaged children • Improve transportation for underprivileged children to get to the facilities Other Board Initiated Strategies: • Come up with a better way of providing transportation for the elderly • Expand senior services by running programs more efficiently

GOAL SIX To improve transportation in Hillsborough County

Objectives: A. Decrease the rate of preventable intersection crashes per million entering vehicles (MEV) by 5% by FY 10. B. Increase the number of intersections being upgraded to accommodate growth by 50% by FY 08. C. Reduce the preventable pedestrian accident rate per 100,000 population. (An in-depth analysis will be conducted to

determine the causes of pedestrian accidents and feasible solutions. Upon completion, objectives will be clarified based upon what the analysis reveals.)

D. Implement a countywide “Senior Zone” Program. Conduct project development studies, prepare construction plans and install traffic control devises for at least two “Senior Zones” per year along county roadways that have adjacent assisted living facilities to reduce travel speeds and enhance traffic safety at each location and expand the program based upon BOCC approved program funding.

E. Improve the Level of Service (LOS) for county roads such that by 2017 at least 90% of the regulated county roads assessed for LOS have an LOS of “D” or better.

Board Initiated Strategies: • Add intersection red light cameras at deadliest intersections (will have to have legislative authority and cooperation from the

Florida Department of Transportation) • Set priority for transportation funding from the CIT and ad valorem taxes (policy discussion & development) • Collector road traffic calming efforts HILLSBOROUGH COUNTY STRATEGIC PLAN


GOAL SEVEN To effectively protect and manage our natural resources, including the conservation of the

water supply to create a healthy environment in Hillsborough County

Objectives: A. Maintain the average per capita potable water use at 107 gallons per day in a wet weather year, 120 gallons per capita in an

average rainfall year, and 130 gallons per capita per day in a dry weather year. B. Protect river resources by developing regulatory overlay districts for the Alafia, Little Manatee, Palm and Hillsborough rivers in

Hillsborough County by FY 08. C. Monitor and support actions taken by the Southwest Florida Water Management District (SWFWMD) and/or Tampa Bay Water

to protect natural water resources in the county from adverse impacts due to excessive ground and surface water withdrawals by meeting adopted SWFWMD minimum flow levels by FY 10.

D. Ensure Tampa Bay Water can deliver to Hillsborough County a water supply capacity is at least 6% greater than Hillsborough County’s demands by FY 08 on a twelve month average basis.

E. Provide expanded protection from contamination through the permitting requirements for all the 740 potable water supply wellheads in the County by FY 08.

F. Hillsborough County will pursue the acquisition of environmentally sensitive and significant resources by leveraging ELAPP funding with 40% non-county funding on an average gross annual basis.

G. In partnership with the Environmental Protection Commission, increase ambient air quality in the County to meet the Federal Clean Air Standards by FY 08.

H. Sustain the reuse of 45% of the reclaimed water supply to offset increased demands for potable water through FY 10. I. Prevent stormwater flooding attributable to the inadequate design of new development for which permits are submitted after

December 2005.

GOAL EIGHT To make Hillsborough County a desired place to live through managing growth

Objectives: A. Improve quality of life for County citizens by establishing and monitoring a set of BOCC improvement measures using data

from an annual Quality of Life survey, beginning in FY 05. B. Prepare and implement community based plans for 22 communities as set forth in the work program developed with the

Planning Commission as set forth in the “Team Approach to Community-Based Planning Agreement” by FY 08. C. Improve the physical appearance of the community as measured by compliance with the County’s sign and landscaping

codes. That is, by the year 2009, reduce the incidence of variances granted to these codes by 10%. D. Ensure projects that are zoned Planned Development (PD), which are submitted for permitting after December 2005, fully

comply with the Planned Development (PD) zoning that was approved by the Board of County Commissioners. Board Initiated Strategies • Need to promote redevelopment strategies, including cities

As revised by the Board of County Commissioners March 6, 2008

ACKNOWLEDGEMENTS

Hillsborough County Management and Budget Department Eric Johnson, Director

26th Floor County Center PO Box 1110

Tampa, FL 33601

813.272.5890

Staff John Almand Mary Mahoney

Cheryl Arends Anthony Marcano

Kevin Brickey Mark Martinet

Robin Brown Rose Matadial

Juan Cabrera Carrie McQuay

Jack Carlisle Shanella Romeo

Albert Coleman Nikki Morton

Steve Concepcion Richard Rubenstein

Bruce Dangremond Jose Sanchez

Thomas Fesler Nancy Schroeder

Yolanda Gadson Lynne Tierney

Pamela Jessie Charnetta Troupe Cover and Divider Designs: Kerry Collia, Hillsborough County Communications Department Theme: The Florida manatee is one of the icons of Florida and its natural beauty. Hillsborough County has a wealth of rivers and bays where residents and visitors can observe these gentle creatures in their natural habitats . Hillsborough County also supports the Lowry Park Zoo which contains a manatee rehabilitation facility for injured manatees. The cover and title page of the Bi-ennial Budget for FY 10 and FY 11 and title page of the Capital Improvement Program for FY 10 and FY 11 feature one of these unique creatures. For more information about the manatee, go to www.savethemanatee.org/ or http://myfwc.com/WILDLIFEHABITATS/manatee_index.htm

The Government Finance Officers Association of the United States and Canada (GFOA) pre-sented the Distinguished Budget Presentation Award to Hillsborough County for its biennial budget for the fiscal years beginning October 1, 2007. 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. The award is valid for a period of two years only. We believe the Biennial Budget for FY 10 and FY 11 will continue to conform to program requirements. Upon adoption by the Board of County Commissioners, we will submit to GFOA to determine its eligibility for another award.

TABLE OF CONTENTS EXECUTIVE SUMMARY Introduction............................................................................................................................................................................................................. 21 County Administrator’s Budget Message ............................................................................................................................................................... 22 Hillsborough County Budget Reduction Plan.......................................................................................................................................................... 31 Summary Information on the Budget ...................................................................................................................................................................... 40 Process of Adopting the Budget ............................................................................................................................................................................. 47 FY 10 and FY 11 Budget Summary........................................................................................................................................................................ 51 Budget Sources and Uses of Funds Table and Charts .......................................................................................................................................... 52 Department Budget Summary Comparison............................................................................................................................................................ 55 Summary of Funded Full-Time Equivalent and Funded Positions.......................................................................................................................... 57 Budget by Program Tables and Charts .................................................................................................................................................................. 58 Capital Projects Budget -- Sources and Uses of Funds ......................................................................................................................................... 73 Debt Service Budget Summary .............................................................................................................................................................................. 74 Major County Revenues ......................................................................................................................................................................................... 75 County Revenues by Source .................................................................................................................................................................................. 89 Millage Comparison Table and Charts ................................................................................................................................................................... 92 Basic Information on Property Taxes...................................................................................................................................................................... 94 Impact of Local Taxes............................................................................................................................................................................................. 96 Changes in Taxable Values by Property Classification .......................................................................................................................................... 97 Major Tax Exemptions as a Percentage of Property Values Changes................................................................................................................... 98 Economic Indicators ............................................................................................................................................................................................... 99 Procedures for Amending the Budget................................................................................................................................................................... 103 Financial Policies and Procedures........................................................................................................................................................................ 104 Comparison of Statutory to Traditional Operating Budgets .................................................................................................................................. 126 Estimation of County’s Ending Fund Balance....................................................................................................................................................... 127 OPERATIONS AND FUNDING GUIDE Budget By Fund.................................................................................................................................................................................................... 135 Fund Accounting................................................................................................................................................................................................... 136 Budget Summary By Fund............................................................................................................................................................................ 137 Fund Summary By Type of Expenditure ...................................................................................................................................................... 139 Countywide General Fund............................................................................................................................................................................ 147

Unincorporated Area General Fund.............................................................................................................................................................. 150 Countywide Special Purpose Revenue Fund ............................................................................................................................................... 152 Unincorporated Area Special Purpose Fund ................................................................................................................................................ 154 County Blended Component Units Fund ...................................................................................................................................................... 156 Local Housing Assistance Program Fund..................................................................................................................................................... 157 State of Florida Health Care Surtax Trust Fund ........................................................................................................................................... 158 Sales Tax Revenue Fund ............................................................................................................................................................................. 159 Intergovernmental Grants Fund.................................................................................................................................................................... 160 County Transportation Trust Fund................................................................................................................................................................ 162 Library Tax District Fund............................................................................................................................................................................... 163 Infrastructure Surtax Fixed Project Fund ...................................................................................................................................................... 164 Capital Improvement Non-Ad Valorem Revenue Bonds Series 1998 & 2008 Debt Service Fund ............................................................... 165 Fuel Tax Refunding Revenue Bonds Debt Service Fund ............................................................................................................................. 166 4th Cent Tourist Development Tax Debt Service Fund . ............................................................................................................................... 167 5th Cent Tourist Development Tax Debt Service Fund ................................................................................................................................. 168 Parks & Recreation General Obligation Bonds 93/96/02 Debt Service Fund ………………………………..……………..................... ……...169 ELAPP Limited Ad Valorem Tax Bonds Debt Service Fund......................................................................................................................... 170 Criminal Justice Capital Improvement Program Refunding Revenue 93/03 Bonds Debt ............................................................................. 171 Court Facilities Revenue Bonds 99 & 05 Debt Service Fund ....................................................................................................................... 172 Capital Improvement Program Revenue Bonds 94/96/06 Debt Service Fund ............................................................................................. 173 Capital Improvement Non-ad Valorem Refunding Revenue 96/06 Debt Service Fund................................................................................ 174 Capital Improvement Commercial Paper Program Debt Service Fund ....................................................................................................... 175 Community Investment Tax Revenue Bonds 2001 A & B Debt Service Fund.............................................................................................. 176 Community Investment Tax Revenue Bonds 2004 Debt Service Fund…………………………… ................…………………………...…......177

TABLE OF CONTENTS

Community Investment Tax Revenue Bonds 2007 Debt Service Fund........................................................................................................ 178 US 301 Expansion Taxable Notes.……………… ................................................................................................……………………...…......179 TSA Tampa Bay Arena Non-ad Valorem Refunding Revenue Bonds 2005 Debt Service Fund .……………… .……………………...…......180 Countywide Capital Projects Fund ……………..………………………………………………………………………….……………………….....181 Unincorporated Area Capital Projects Fund …………………………………………………………………………………….……………..….....182 Capital Improvement Non-Ad Valorem Tax Revenue Bonds Series 1998 Fund .......................................................................................... 183 EPC Facility Acquisition/Rehab Fund ........................................................................................................................................................... 184 General Obligation Bonds Parks & Recreation Program Fund..................................................................................................................... 185 Environmentally Sensitive Lands Tax/Bond Fund ........................................................................................................................................ 186 Court Facility Non-Bond Construction Fund ................................................................................................................................................. 187 Capital Improvement Commercial Paper Program Fund.............................................................................................................................. 188 Falkenburg Jail Construction Fund ............................................................................................................................................................... 189 Solid Waste System Enterprise Fund ........................................................................................................................................................... 190 Water & Wastewater Utility Enterprise Fund................................................................................................................................................. 191 Capital Improvement Commercial Paper Program Fund.............................................................................................................................. 192 Fleet Services Fund...................................................................................................................................................................................... 193 County Self Insurance Fund ......................................................................................................................................................................... 194 Impact Fee Special Assessment Bonds 2006 .............................................................................................................................................. 195 Transportation Assessment Units Fund........................................................................................................................................................ 196 Reclaimed Water Special Assessment Revenue Bonds 2000 ..................................................................................................................... 197 Capacity Assessment Special Assessment Bonds 2000.............................................................................................................................. 198

Budget By Subfund............................................................................................................................................................................................... 199 Department Summaries........................................................................................................................................................................................ 208

Matrix of County Services ............................................................................................................................................................................ 209 Board Of County Commissioners ................................................................................................................................................................. 214 County Internal Performance Auditor............................................................................................................................................................ 216 County Attorney ............................................................................................................................................................................................ 218 911………………………………………………………………………………………………………………………………………………………….220 Affordable Housing Office ............................................................................................................................................................................. 222 Aging Services Department .......................................................................................................................................................................... 224 Animal Services Department ........................................................................................................................................................................ 226 Children's Services Department ................................................................................................................................................................... 288 Code Enforcement ....................................................................................................................................................................................... 230 Communications Department ....................................................................................................................................................................... 232 Community Liaison Section .......................................................................................................................................................................... 234 Consumer Protection and Professional Responsibility Agency .................................................................................................................... 236 County Administrator .................................................................................................................................................................................... 238 Debt Management Department..................................................................................................................................................................... 240 Economic Development Department ............................................................................................................................................................ 242 Emergency Dispatch Center ......................................................................................................................................................................... 244 Emergency Management Department .......................................................................................................................................................... 246 Equal Opportunity Administrator ................................................................................................................................................................... 248 Extension ...................................................................................................................................................................................................... 250 Fire Rescue Department............................................................................................................................................................................... 252 Fleet Management Department .................................................................................................................................................................... 254 Health and Social Services Department ....................................................................................................................................................... 256 HIPAA Compliance Office............................................................................................................................................................................. 258 Housing and Community Code Enforcement................................................................................................................................................ 260 Human Resources Department .................................................................................................................................................................... 262 Information and Technology Services Department....................................................................................................................................... 264 Library Services Department ........................................................................................................................................................................ 266 Management and Budget Department.......................................................................................................................................................... 268 Medical Examiner Department...................................................................................................................................................................... 270 Neighborhood Relations ............................................................................................................................................................................... 272 Parks, Recreation and Conservation Department ........................................................................................................................................ 274

TABLE OF CONTENTS

Planning and Growth Management Department .......................................................................................................................................... 276 Procurement Services Department............................................................................................................................................................... 278 Public Safety Department ............................................................................................................................................................................. 280 Public Works Department ............................................................................................................................................................................. 282 Real Estate Department ............................................................................................................................................................................... 284 Security Services Agency ............................................................................................................................................................................. 286 Solid Waste Management Department......................................................................................................................................................... 288 Water Resource Services ............................................................................................................................................................................. 290 Water Resources Team................................................................................................................................................................................ 292 Clerk of the Circuit Court .............................................................................................................................................................................. 294 Property Appraiser........................................................................................................................................................................................ 296 Public Defender ............................................................................................................................................................................................ 298 Sheriff ........................................................................................................................................................................................................... 300 State Attorney Part I ..................................................................................................................................................................................... 302 State Attorney Part II (Victim Assistance) ..................................................................................................................................................... 304 Supervisor of Elections ................................................................................................................................................................................. 306 Tax Collector................................................................................................................................................................................................. 308 Value Adjustment Board ............................................................................................................................................................................... 310 Judicial Branch (Administrative Office Of Courts)......................................................................................................................................... 312 Guardian Ad Litem........................................................................................................................................................................................ 314 Charter Review Board .................................................................................................................................................................................. 316 Civil Service Board ....................................................................................................................................................................................... 318 Environmental Protection Commission......................................................................................................................................................... 320 Law Library Board......................................................................................................................................................................................... 322 Legislative Delegation................................................................................................................................................................................... 324 Metropolitan Planning Organization.............................................................................................................................................................. 326 Planning Commission ................................................................................................................................................................................... 328 Soil and Water Conservation Board ............................................................................................................................................................. 330 Capital Improvement Program Projects........................................................................................................................................................ 332 Debt Service Accounts ................................................................................................................................................................................. 334 Governmental Agencies ............................................................................................................................................................................... 335 Major Maintenance and Repair..................................................................................................................................................................... 338 Non-Departmental Allotments....................................................................................................................................................................... 339 Nonprofit Organizations ................................................................................................................................................................................ 344 Reserves and Refunds ................................................................................................................................................................................. 350 Interfund Transfers ....................................................................................................................................................................................... 358

CAPITAL BUDGET Capital Budget Narrative....................................................................................................................................................................................... 371 Capital Budget ...................................................................................................................................................................................................... 386 Major Repairs, Replacements, Renovations and Non-Routine Maintenance Program-- FY 09 Project List ........................................................ 390 SUPPLEMENTAL INFORMATION Salary Schedules.................................................................................................................................................................................................. 395 Additional Services/Measures .............................................................................................................................................................................. 402 Detailed Listing of Funded Full-Time Positions .................................................................................................................................................... 452 Glossary................................................................................................................................................................................................................ 489


FOR FY 10 AND FY 11


BUDGET

ExECUTivE sUmm

ary

INTRODUCTION

As a result of a policy adopted in 1995 by the Board of County Commissioners, the County now has a two-year (biennial) budget process. As part of this proc-ess, two separate twelve-month budgets are prepared and approved by the Board of County Commissioners in odd-numbered years. The first year of the biennial budget is adopted as the FY 10 budget as required by State Statute. At the same time, the Board of County Commissioners also approves a budget for the second year, the planned FY 11 budget. Then, in the year 2010, the planned FY 11 budget is reviewed by staff and the Board during the budget update process. This review allows the County to make the necessary ad-justments to revenues and expenditures in order to accommodate needs that have arisen since the planned budget was prepared in 2009. The Board then adopts a budget for FY 11 according to proce-dures outlined by State statute. This book contains the County Administrator’s Rec-ommended Budget for FY 1`0 and FY 11. It has four sections: Executive Summary; Operations and Fund-ing Guide; Capital Budget and Supplemental Informa-tion. Financial schedules throughout this book include multi-year information for comparison. The first section, the Executive Summary, contains information about the process of developing the budget; a summary table reflecting funded positions and funded full-time equivalent positions; summary tables of the debt, capital, and department budgets; and information on property taxes, millages, and major county revenues. It also includes the County Admin-istrator’s budget message, a discussion of major County revenues, and data and an analysis of eco-nomic indicators for Hillsborough County. The second section, called the Operations and Fund-ing Guide, contains more detailed information such as schedules showing the budget by fund as well as de-tailed information about the various budgetary funds and their funding levels. It also includes information on appropriations for the operations of County de-partments, commissions and boards funded through the Board of County Commissioners. Each depart-ment or organization budget includes a page with the organization’s mission statement, objectives and per-

formance measures. The second page of an individ-ual organization’s budget shows its summary budget, a comparison of funded positions for the previous four years and text explaining changes from year to year. Finally, this section also includes detailed information on reserve balances, non-departmental allotments, contracts with non-profit organizations and a list of interfund transfers. The third section, the Capital Budget, contains infor-mation about the County’s recommended capital pro-gram for FY 10. It contains a narrative describing the capital budget highlights as well as summaries show-ing projects to be started in FY 10. The fourth section, Supplemental Information, contains additional performance measures for organizations and departments, a glossary and an index of depart-ments. A second book, called the County Administrator’s Recommended Capital Improvement Program FY 10 - FY 15, presents the capital improvement program through FY 15. This book includes detailed informa-tion about each project in the capital budget and the capital improvement program for the next five years. Persons interested in reviewing any materials com-prising the County Administrator’s Recommended Budget for FY 1`0 and FY 11 and the County Ad-ministrator’s Recommended Capital Improvement Program FY 10 - FY 15 at any level of detail are en-couraged to contact the Hillsborough County Man-agement and Budget Department at (813) 272-5890. The Management and Budget Department's mailing address is: Management and Budget Department, 26th Floor, P.O. Box 1110; Tampa, Florida 33601. The Department is located at: 601 East Kennedy Blvd., County Center, 26th Floor, Tampa, Florida 33602. A compact disk containing both volumes can be ob-tained by writing to the Management and Budget De-partment at the above address or calling the depart-ment’s phone number. Information from both books is also available through links on the County's website, www.hillsboroughcounty.org.

COUNTY ADMINISTRATOR’S BUDGET MESSAGE

Members of the Board of County Commissioners: I present to you the County Administrator’s Recommended Biennial Budget for Fiscal Year 2010 (FY 10) and Fiscal Year 2011 (FY 11), which total $3.468 billion and $3.775 billion, respectively. The adopted budget for FY 09 was $4.032 billion. The reduction from FY 09 to FY 10 of $0.564 billion ($564 million) is the next impact of several large changes in underlying components of the budget. The operating budget will decline $133 million from FY 09 to FY 10 and the capital budget will decline $221 million. Both reflect economic factors that require dramatic changes in the programs we fund. Debt service, to the contrary, is up $272 million in FY 10 as we pay off a share of our existing debt to free up operating revenues to help balance the FY 11 budget, and due to the rollover of short-term commercial paper used in our capital program. Transfers, an element of budgeting that tracks the flows between the “funds” that comprise a budget, are down $317 million from FY 09 to FY 10. While transfers are reflected in the overall budget total, they reflect good accounting but do not reflect a change in services. The Eighth County Biennial Budget – This represents the eighth biennial budget for the Board of County Commis-sioners (Board). Under a biennial process, the Board develops detailed budgets for two separate years. The first year’s budget is adopted in September, and covers the period October 1, 2009 through September 30, 2010. The second year’s budget represents a planned budget for the period October 1, 2010 through September 30, 2011. The Board will meet statutory requirements for the FY 11 budget through an abbreviated budget update process next year and formally adopt the FY 11 budget in September 2011 public hearings. The intent of a biennial budget process is to focus implementation of major policy decisions in a two year cycle. The biennial process is particularly germane as we face the toughest fiscal challenges of our careers because we must demonstrate that the actions needed to balance the FY 10 budget are sustainable in FY 11. As I will explain, the re-cession we are experiencing and – more importantly – falling property values require that FY 10 cuts be followed by additional cuts in FY 11. As difficult as the budget reductions needed to balance FY 10 will appear, those required in FY 11 cut even more deeply into long-standing programs. As we identified those added FY 11 cuts, we carved out an amount of funding reductions that I was unwilling to recommend at this time because I believe that before we cut di-rect service delivery further, it is necessary to restructure our County organization to reduce further the cost of provid-ing services.

Responding to the Financial Challenges of Recession and Declining Real Estate Values

The financial challenge we face is largely a consequence of falling real estate values and sharply reduced new con-struction – each of which impact property tax revenue. Florida has been particularly susceptible to values that built to unsustainable levels earlier in this decade and which declined last year and continue to decline. Florida county gov-ernments are particularly reliant on property taxes. Adding to that challenge are other elements of the current reces-sion, including lower revenues such as gas taxes and sales taxes and higher demand for some services. Declining property values are expected to drive down our property tax collections by 13 percent in FY 10 and by an added 8 percent in FY 11. After we developed these budget recommendations, we obtained the first formal estimate of property values from the Property Appraiser but the estimate we are required to use in adopting the FY 10 budget will not be available until the end of June. Formal estimates for FY 11 will be received a year later. We relied on State revenue estimating conference estimates and informal checks with the Property Appraiser to derive our revenue esti-mates and they proved fairly reliable in estimating the first official estimates from the Property Appraiser for FY 10. The State estimates portray future challenges as well: property values are not projected to increase much in the three years following the two years of declines reflected in this biennial budget. This means that cuts we make to balance the budget must be overwhelmingly sustainable for the foreseeable future – i.e., we do not expect to restore the cuts that are recommended. Our Countywide General Fund faces the greatest challenge due to the high level of reliance on property tax revenue and due to greater amounts of costs that the Board does not control.


Municipal governments, while also reliant on property taxes, receive larger shares of their revenue from other sources including utility taxes, franchise fees, communications taxes, and user fees. While our Unincorporated Area General Fund – which provides municipal services to County residents and businesses in the unincorporated area – is less reliant on property taxes than the Countywide General Fund, we do not levy all of the non-ad valorem revenues that many municipalities levy so even our Unincorporated Area General Fund faced a greater challenge than many mu-nicipalities. Other economic impacts have led to a decline in revenue based on sales tax collections, sharply lower interest earn-ings, and sluggish fee revenue. The impact on user fees has already led to mid-year reductions-in-force in the Build-ing Services Division of the Planning and Growth Management Department and in the Water Resource Services De-partment. In both cases, we were unable to delay cutting positions until FY 10. While the economy and the real estate market have driven current fiscal challenges, recent actions initiated by the Florida Legislature have made Florida local governments more susceptible to this recession. Concerned about local governments’ use of revenue gains during the economic expansion, the Legislature imposed millage reductions in FY 08 and scheduled a referendum on tax reform (Amendment One) that, upon approval by Florida voters, drove down property tax revenues in FY 09. Our County has used much of its capacity to survive a recession without significant service reductions to meet the past two years’ impacts of tax reform. At the same time, the Legislature has neglected to address a narrow sales tax base that makes the State as well as local government revenue derived from taxable sales cyclically sensitive to the economy. The State similarly failed to address the loss of revenue resulting from Inter-net sales that are taxable. As a result, we will cut direct services to the public at the very time in an economic cycle that citizens and businesses most rely on public agencies. We have not dwelled on the unfortunate hand we have been dealt, nor have we ignored the opposition to taxes that passage of Amendment One reflected. In building a balanced budget for FY 10 and in identifying the additional chal-lenges to balancing the budget for FY 11, we have neither recommended a tax increase nor an increase in user fees other than that which the Board has previously approved. We have, however, looked at changing the course of future revenues available to balance the budget by doing what many citizens are doing – reducing our debt. We will reduce our outstanding debt significantly over the next year to free up operating revenues that can be used to sustain existing programs in FY 11. “Defeasing” $80 million in bonds issued in 2003 and 2006 will free up more than $13 million per year in non-ad valorem revenue beginning in FY 11 that is currently used to pay debt service.1 Efficiencies – Once again, we challenged departments to identify “efficiencies” within the budget, which we define as spending reductions with no measurable impact on service delivery or shifting costs to other funding sources to free up general revenue. Some of the savings are quite modest such as the Code Enforcement Department’s reuse of file folders, but they reflect departments’ efforts to drive down costs. We continue our efforts to remove artificial barriers by greater sharing of resources. Aging Services and Health and Social Services – both substantial departments but largely occupying the same floor of County Center – will share a receptionist and administrative resources. To facili-tate this process of cost reduction, we held many positions vacant to help identify how to operate with fewer staff. Overall this budget reflects more than $10 million per year in new efficiencies in just our two General Funds in FY 11 and an added $ 1 million in FY 12. In conveying his budget request to the Board, the Sheriff identified significant efforts taken in his organization to re-duce and avoid costs. He has indicated his willingness to assist us in looking for further savings. To meet our needs in the next few years, we will need to strengthen cross-organizational efforts to drive down costs and that will require additional organizations to step forward with similar commitments. Position Cuts – It is appropriate here to raise an issue that was controversial earlier in the process of preparing this budget: I understand that I alarmed some people when I spoke of the potential for 1,000 job cuts. It certainly was never an objective to cut a large number of positions but as we began working on a strategy for balancing the budget

1 The County will establish escrow accounts to pay future principal and interest on bonds that cannot be purchased. Once the es-crow accounts are fully funded, no further payments will be needed for that debt and revenue will be available for operations.


it became apparent that most people within and outside of government lacked context for the significance of the chal-lenge we faced. Dollar amounts lose significance once one becomes comfortable with the concept of a $4 billion budget. Within the specific areas of that overall budget that are impacted by declining revenues, the impact is severe. I found that only when one converts the dollar amount of revenue losses into another “currency” – i.e., jobs – did the significance of the challenge become more understandable. As a provider of services, our operating budget is heavily based on compensation. Reducing that budget ultimately means cutting positions, contracted services, or both. In identifying specific budget cuts, we looked for opportunities to avoid cutting positions. Also, we understood that cut-ting a specified number of jobs does not necessarily equate to laying off that number of employees. As I have indi-cated, we temporarily held vacant even positions we need to fill in the hopes of using those positions to save employ-ees in other positions that would be cut. In the case of our afterschool recreation program, the Board authorized 150 new positions this year to expand the program. The positions were never filled because attendance did not increase and they were not needed. Those 150 jobs are included in the number of positions cut but they clearly do not impact any employees. Certainly some positions that became vacant were critical to operations and were filled. Others that have not been recommended to be cut in this budget process have been left open temporarily so that they might be used to absorb employees whose jobs are cut but who may be saved from layoff by filling a vacancy. Ultimately the estimate of job cuts was fairly realistic. We specifically identify 1,070 positions that will be cut from FY 09 to FY 11, of which 905 would be cut by FY 10. In addition, some organizations funded by the County have not re-leased the specifics as to the impact of funding cuts on their positions – the Planning Commission, the Environmental Protection Commission, and the County Attorney. Specific detail on cuts appears following this budget message and additional narrative can be found in the department pages within the budget book. As I indicate later, further restructuring and coordination between organizations funded by the Board will be required to identify the last cuts needed to balance the FY 11 budget and those efforts will likely identify added position cuts. Even as the Board reviews my budget recommendations, that restructuring effort will begin with the intent of providing detail on those recommended cuts by the end of February 2010.

The Process As we began our internal discussions on how to address the challenges facing this budget process, we recognized the need for “guiding principals.” We considered legislative mandates and duplication with other governments and the non-profit and private sectors. We considered aspects of health, safety and welfare. We considered the intensity of our impact on lives and we considered what proportion of an eligible population we touch – our “market penetration.” We valued retaining our high bond ratings. A Zero Base Budget Process – We continue to use our zero base budget process that requires departments to build their budgets from the ground up. While paper intensive, it is a process that facilitates numerous alternative funding options for each department by layering service delivery levels. Combined with a process of first considering efficien-cies that can avoid service impacts, we had the ability to balance to available revenues. As one would imagine, every cut required to balance a budget becomes more difficult to accept than the last. That is partly why the cuts we made to respond to the challenges presented by tax reform in the past two years will seem much less severe than those now required to address our economic circumstances. The County’s budget is composed of numerous funding sources, many of which have legal limitations on how they may be spent. As a result, the cuts in the Recommended Budget reflect key funding sources and the programs they fund while other programs reliant on other revenues are less impacted. As I noted previously, two program areas re-quired immediate action. In one case, we needed to respond to declining building permit revenue by reducing our permitting and inspections staffing and, in the other, we needed to respond to declining system revenue by reducing our staffing in water/wastewater operations. Grant programs are similarly dependent on restricted grant funding and in one instance; we faced the total loss of State Housing Initiative Program (SHIP) grant revenue for FY 10.


While we tend to focus much of our attention on general revenue – the least restrictive of our revenues – the budget comprises the sum of all programs and all funding sources. The budget prioritization reflected in the “decision units” that build departmental budgets is replicated for each funding source. That allows us to balance the budget within each of the separate funding areas. Some programs and departments are overwhelmingly dependent on general revenue while others have multiple sources of funding. As a result, budget cuts will appear more severe in some or-ganizations than others even before priorities are set between programs reliant heavily on general revenue. Where an organization significantly supplements a grant-funded program with general revenue, we may cut the general revenue supplement without impairing the grant-funded portion of the program as long as grant matching requirements are still met.2 Various factors were considered as we addressed balancing the budget to available revenues. We considered how we interact with other service providers – the State, other local governments, non-profit providers, and businesses. Senior staff and I met with representatives of our three municipalities – Tampa, Plant City, and Temple Terrace. I met with each of the Constitutional Officers at least once as we were each assessing our needs.3 We considered the ca-pacity of non-profits to provide services and we coordinated with School Board representatives on common services. Short-term opportunities are limited, but as those who have studied the restructuring of government are aware, these types of efforts typically evolve over a period of several years as common objectives are identified and as barriers to success are eliminated. One effort can move forward at this time: One is the joint acquisition of an “enterprise re-source planning” (ERP) system with the City of Tampa to replace aging financial management systems and other ex-isting automation systems used by each government.4 The governance groups for the County and City are merging to facilitate an acquisition that may serve as the common system over time for other local government users. The significant loss of property tax revenue in FY 10 and FY 11 most impacts three operating funds: the Countywide General Fund and the Unincorporated Area General Fund, as previously noted, and the Library Tax District Fund. The Library Tax District covers the City of Tampa and the unincorporated area. The District coordinates services with li-braries operated by the City of Plant City and the City of Temple Terrace although taxpayers in those jurisdictions do not contribute tax revenue to the District. Each of these separate funds pay for a series of specific programs and the implications of lower revenues in each fund is reflected in the programs for which they pay. In recent years, we identified the funding shortfall in an upcoming year based on what it would take to fund a “con-tinuation budget” for that year. In essence, a continuation budget reflects repricing of the current year’s budget plus any annualized impact of a cost that may have phased in the previous year and the cost of operating any completed capital projects. This year, we took a stricter look at the funding shortfall. Specifically, we considered how much exist-ing FY 09 revenue would be available for appropriation in each of the next two years – FY 10 and FY 11. That would allow us to identify how much of the appropriations in the current year could not be sustained in the future – even at current (FY 09) prices. Any unavoidable cost increases in FY 10 and FY 11 would therefore add to the revenue short-fall and increase the need for appropriations reductions (budget cuts) or replacement revenue. Early on, we estimated the combined shortfall in revenue for our two general funds as totaling $110 million in FY 10 and increasing by another $56 million by FY 11 – a total reduction of $166 million in FY 11 from the FY 09 level. Later estimates varied only a few million dollars each year. Before we began meeting with departments and agencies to review their budget submissions and the priorities within them, we established “benchmarks” that would be used to evaluate potential budget cuts. Using the adopted FY 09 budget for the two general funds, we subtracted the non-recurrent component, reserves, to arrive at total appropriations. We then considered the average cut necessary in all programs to balance to reduced revenues.

2 Aging Services programs provide an example. Several programs are funded with grants but heavily supplemented with general revenue. Recommended cuts in the Countywide General Fund in FY 11 appear large – but the overall cutback on programs, when grants are considered, is compatible with other social service program reductions. 3 The Constitutional Officers are the Sheriff, Clerk of Circuit Court, Tax Collector, Property Appraiser, and Supervisor of Elections. 4 The County’s share of the ERP project is fully funded by FY 10 by using a combination of countywide and unincorporated funding from capital projects reserves to supplement prior years’ appropriations.


Total General Funds, FY 09 $1,166 millionLess: Reserves (162)Equals: Total Appropriations $1,004 million

FY 10 Projected revenue loss* $110 millionRevenue loss as a % of appropriations 11%

FY 11 Projected revenue loss* $166 millionRevenue loss as a % of appropriations 17%

* from FY 09 revenues

Impact of Revenue Loss on FY 10 and FY 11

Using this calculation, it was apparent that an average cut of 11 percent would balance appropriations to estimated revenue in FY 10 and increasing that cut to a total of 17 percent from FY 09 would balance the FY 11 budget. We then recognized that the Board funds budgets for independently elected Constitutional Officers who have certain in-dependence in their budgets. We also recognized the priority that is frequently given to certain public safety functions: police and fire. We recalculated the impact of the revenue loss to look at what cuts would be needed, on average, if we excluded the Constitutional Officer budgets and the Fire Rescue Department from the calculation:

Total General Funds, FY 09 $1,166 millionLess: Reserves (162)Equals: Total Appropriations $1,004 million

Less: Constitutional Officers (FY 09) (443)Less: Fire Rescue Department (FY 09) (116)Equals: Remaining Appropriations $445 million

FY 10 Projected revenue loss* $110 millionRevenue loss as a % of remaining appropriations** 25%

FY 11 Projected revenue loss* $166 millionRevenue loss as a % of remaining appropriations** 37%

* from FY 09 revenues** net of Constitutional Officers' and Fire Rescue Department FY 09 budgets

Potential Impact of Revenue Loss on FY 10 and FY 11

While we recognized that there was no exclusion of these areas from cuts, the recalculation provided us a range that would be useful as we met with departments and agencies and considered the potential need for budget cuts from FY 09 levels. In the absence of proportionate cuts in areas we were unlikely to control, we prepared to make substantial cuts in programs directly controlled by the Board of County Commissioners. As shown in the cut, if there were no re-duction in the total budget for Constitutional Officers from their FY 09 budgets, and no reduction in the Fire Rescue Department budget from the Department’s FY 09 budget, then balancing the budget without added revenue would require an average 25 percent cut in remaining appropriations from FY 09 levels. As we began meeting with depart-ments and agencies, we therefore looked at a 25 percent budget reduction as a potential reduction in each organiza-tion, with the potential for further reduction in FY 11. The Stage is Set for Significant Program Cuts - By May 1, we received the formal budget requests for the Clerk, including the Value Adjustment Board, and for the Supervisor of Elections and the Sheriff. The remaining two Consti-tutional Officers submit budgets to the State for approval. We assumed a level budget for the Property Appraiser and


we calculated the reduced commissions that would be paid to the Tax Collector based on smaller tax collections in FY 10 and FY 11. Overall, the commitment to Constitutional Officers is expected to drop $11.1 million from FY 09 to FY 10, or down 3 percent. By FY 11, the net reduction will only be $3.8 million or down 1 percent from FY 09. In the case of our Fire Rescue Department, we tightened spending but avoided significant service reductions – result-ing in a $2.1 million reduction from FY 09 to FY 10 (a 2 percent reduction) but no net reduction by FY 11. We factored in changes in revenues as well. The Supervisor of Elections anticipates a reimbursement in FY 11 from the City of Tampa for the $1 million expected cost of the City’s election. We also updated estimates of how much Con-stitutional Officers return unspent at year end – a non-revenue source known as “residual equity transfer.” We used the entire portion of the Communications Services Tax that the Board has earmarked for Fire Rescue capital and op-erations to insulate against significant cuts in Fire Rescue operations. That revenue will need to be dedicated to exist-ing operations on a continuing basis or Fire Rescue will need an alternate revenue source to avoid the cuts that have been necessary in other programs provided to unincorporated area residents and businesses such as stormwater maintenance, zoning, code enforcement, and recreation. These modest reductions meant that the brunt of the budget cuts would be made in remaining areas of the budget. Embedded within the remaining programs are some costs we cannot control – for example, we face a fixed payment to the Florida Department of Juvenile Justice for housing juveniles in State facilities and we have statutory funding obligations to the Courts for communications, facilities, and technology under the interpretation of Article V of the Flor-ida Constitution. Some programs have varying costs but also cannot be controlled such as the tax increment pay-ments the Board has committed to the cities of Tampa, Plant City and Temple Terrace to assist in redevelopment. We have, for now, assumed those tax increment payments will decline proportionate to the overall decline in property val-ues. Until we receive information later this year from the Property Appraiser, we cannot fine tune those amounts.

Strategies for Balancing Having reviewed department and agency budget priorities and knowing the scale of reductions needed to balance the budget, we identified strategies we would use. One strategy was to avoid simply deferring costs. With no expectation of strong revenue growth within the next five years, the strategies used to balance the budget need to be sustainable. Second, we sought to avoid using non-recurring sources to cover recurring costs. A focal point in the examination of local governments’ budgets is whether they are drawing down reserves. As we developed the recommended budget, staff conferred with each of the bond rating agencies – Moody’s, Standard and Poor’s, and Fitch Ratings, as well as our financial advisor and our bond counsel. As I indicated earlier, we identified a strategy of paying down outstanding debt in FY 10 so that we could free up revenue in FY 11 that would no longer be required for debt payments. That strategy used non-recurring sources for a non-recurring use – debt repayment.5 It facilitates using recurring revenue to cover recurring costs. We ensured we were in compliance with Board policy limiting spending – BOCC Policy 03.05.07.00. We also carefully assessed our ability to avoid future drawdown of fund balance in the Countywide General Fund and Unincorporated Area General Fund. In each case, we assessed the impact of tighter budgeting on the unspent appropriations and excess revenues that, along with reserves, restore ending fund balance. As necessary, reserves have been increased to ensure that we carry over a comparable amount of fund balance at the end of FY 10 and FY 11 to that anticipated to be carried forward at the end of FY 09. Drawing down fund balance would equate to using non-recurring revenue to pay for recurring expenditures – a practice inconsistent with recommended practices and long term fiscal health. Detail on specific funding recommendations for non-profit agencies may be found in the Operations and Funding Guide section of the budget document. Generally, social service agencies funded by the Countywide General Fund 5 Several non-recurring sources were used. Some capital projects reserves were reduced based on remaining project require-ments. Property tax revenue set aside in prior years for potential restoration of existing ELAPP properties has been reduced from $15 million to $5 million. The County’s workers compensation fund refunded reserves that had built as a result of payments in FY 05 through FY 07 that were ultimately found to be higher than necessary, based on payouts. Premium payments were reduced in FY 08 based on claims experience and it is now clear that the “experience factor” used in the lower current payments is adequate to cover claims. About $26 million of the refund will be used to retire debt.


were identified as falling into one of three service level categories: Those that directly provide for basic human needs; those that enable a person to be self-sufficient; and those that enhance a person’s quality of life. Those in the first category faced the smallest cuts. Those in the second and third faced funding cuts in FY 10 and, for the most part, were unfunded in FY 11. That phase-out will allow them to seek other funding sources over the next year. One of the largest cuts was the elimination of funding for the Arts Council. We retained funding priorities for organizations operating County funded facilities – the Museum of Science and In-dustry and the new History Center. Funding for facilities operated by other governments – the Lowry Park Zoo and the Florida Aquarium – were limited to eligibility for tourist taxes.

Other Issues Embedded Within the Recommended Budget Suspension of Pay Adjustments for FY 10 and FY 11 – The budget eliminates the employee market equity adjust-ment for FY 10 and FY 11 that was 2.25 percent in FY 09 and was 3.5 percent in FY 08. The market equity adjust-ment is intended to retain relative comparability with public and private employers. There continues to be no merit pay increase in the budget. Over time, the lack of merit pay will compound the problem of experienced employees having little or no pay differential from less experienced employees. It also means that employees in the low end of a pay range will earn significantly less than the market value of their job – the market value is intended to be represented by the mid-point of each pay range. In a period of high unemployment, employees clearly value retaining a job over pay equity. When unemployment rates recede, we will face challenges in retaining some of our most experienced employ-ees. Furloughs – Employees have indicated an interest in helping avoid layoffs through unpaid furloughs. In exploring this option, we recognized the value of showing our employees are helping offset revenue losses through what is, in ef-fect, a temporary pay cut. The cost of a furlough day is proportionate to income so there is a sense of equity when higher paid employees are impacted the most. The budget reflects five furlough days in FY 10 and three days in FY 11. Five days is equal to a pay cut of 1.9 percent and three days is equal to 1.2 percent of pay. The intent is to close down County operations to the greatest extent possible in order to save on utilities as well. Savings from a furlough are limited since they don’t result in proportionate savings in benefits costs and since some programs will have to be staffed during a furlough day – notably, fire stations and water and wastewater plants. Nevertheless, we wanted employees to be able to feel they have contributed to saving jobs. Furloughs are a short-term measure for cutting costs. We anticipate they will not extend past FY 11. Benefits Cuts – In addition to holding back on any salary adjustments and imposing furloughs, we are ending a 1.5 percent deferred compensation benefit offered to all employees. That benefit was initiated several years ago as a means of competing with other employers. Cutting this benefit will not impact an employee’s pay check but employees interested in saving for retirement can replace the County’s contribution with their own. The reduction is intended to be permanent. We are also cutting back car allowances for County Administration staff by 20 percent. The County provides employees access to employee health insurance. Through a competitive process, we have ne-gotiated reasonable rates and benefits for the next two years and the Board will be considering the award of a fully insured program. Organizational Restructuring – We have initiated some restructuring of the organization and will continue that proc-ess in the coming months. The Citizens Action Center is being substantially downsized and merged with reference staff in the Library Services Department. The merged operation will receive a Countywide General Fund subsidy but will combine similar activities into a single location. The internal Equal Employment Opportunity investigation function within Consumer Protection and Professional Responsibility will merge with the externally focused Equal Employment Opportunity office and the merger will cut a management level position. Staff involved in internal investigations will be consolidated within the Human Resources Department – realigning a key staff member from Management and Budget and another from Consumer Protection and Professional Responsibility. The contracts function within Management and Budget was found duplicative in nature to those in Health and Social Services and Affordable Housing. Two posi-tions were shifted to Health and Social Services, a manager will be placed in a vacant Affordable Housing position, and the manager and administrative support positions in Management and Budget can be deleted. We expect similar consolidations of like functions over the next year as we continue our efforts to drive down costs.


Cutting back on layers of management continues to be a focus of this budget. I have repeatedly told my senior man-agement that I would not balance the budget on the backs of front line workers. All departments were asked to identify cuts that would slim the ranks of management. As we worked to identify program cuts, we assessed departments’ efforts to reduce management. Where we believed that effort to be insufficient, we felt it was necessary to reach into departments and begin the restructuring. These management cuts may not follow directors’ priorities. The process of streamlining management has just begun and while the management cuts reflected in budget recom-mendations reflect a good start, we fully expect to consolidate activities further within the next few months. Setting Priorities – It is always difficult to accept that some activities should be eliminated in their entirety so that more pressing needs can be saved. Activities that we identified for elimination in no way reflect the quality of work performed by the staff that provided them. Ultimately, we identified activities that the State should fund but which have lacked State funding. Within the criminal justice system, the Victims Assistance program operated in conjunction with the State Attorney’s Office has been recommended to be unfunded. Within County Administration, we are recom-mending unfunding of Consumer Protection and unfunding of Childcare Licensing activities. On the opposite end of the spectrum, we withheld significant cuts in our Fire Rescue Department and we held back on operational funding of transportation programs provided by the Public Works and Planning and Growth Management Departments. As noted below, while we may not be able to pursue a substantial program of transportation capital pro-jects, we have retained priority for maintaining existing transportation assets. Transportation capital funding will be severely impacted by the need to defer capital projects that had been planned through the use of short-term and long-term debt – accessing future revenue from the Community Investment Tax (CIT) to meet current transportation needs. As we indicated a few weeks ago, we will need to defer more than $350 million in previously planned capital projects – much of that outside the six-year planning horizon used in our capital improvement program. Those projects become, in essence, unfunded. Other projects are deferred two to three years until we are able to fund them with available cash. Where we have previously approved specific projects as eligible for CIT funding through a required public hearing process, our intent is to “park” those projects and not formally remove that eligibility through another public hearing process. If they are not within our six-year CIP, however, they will still be unfunded. Millage Impacts – Operating millage rates have been held constant for each of the next two years. Those are the millage rates associated with the Countywide General Fund, the Unincorporated General Fund (for which the millage is known as the Municipal Services Taxing Unit or “MSTU” millage), and the Library Tax District Fund. The County levies debt millage that is based on voter-approved issuance of general obligation bonds – both for our Environmental Land Acquisition and Protection Program (ELAPP) and for unincorporated parks improvements. The debt millage rates change annually based on changes in the property tax base. They decrease when the tax base increases and they increase when the tax base decreases. We were able to hold the line on debt millage increases in FY 09 with other available revenue. With the tax base declining in both FY 10 and again in FY 11, these voter-approved millages increase slightly each year for a two-year total amounting to 2-1/2 cents for each $1,000 of taxable value. Importantly, once the Board begins to issue ELAPP bonds based on County voters’ approval of the $200 million November 2008 ELAPP referendum, the debt millage will increase each time the County issues bonds. Existing ELAPP bonds will ma-ture in FY 11 while the unincorporated parks bonds mature in FY 25. Although from an overall perspective debt millage does result in an increased tax payment, it is important to recognize where voters have explicitly approved taxing themselves. Board action that implements those voter decisions through the annual levy of debt millage should not be viewed as a tax rate change by the Board; it is truly a tax rate change approved by voters.


Conclusion Consistent with Goal One of your Strategic Plan, this budget continues our commitment to “ensure that Hillsborough County is financially strong enough to influence its destiny by applying efficient and/or effective policies and prac-tices.” The economic circumstances we face are certainly not unique to this government. The recommendations laid out in this budget address the near term requirements for balancing FY 10. We have set aside a portion of the FY 11 cuts to be addressed through further examination of our organization and how it interacts internally and externally with other government agencies. It may be necessary to make further service cuts to balance FY 11 but given the significance of the cuts already reflected in this document, I felt it important to take more time to carefully consider how we might fur-ther streamline how we provide services. I seek the Board’s assistance in bringing as many potential partners to the table to consider opportunities to lower the cost of government services. I stand prepared to assist the Board in reviewing these recommendations. Respectfully Submitted,

Patricia G. Bean County Administrator

Additional Positions FTEs FY 10 Cuts FY 11 Cuts Cut Cut

Efficiencies (savings in existing budget w/o service impacts) 911 Agency - eliminate office lease 64,200$ -$ - 0.00Aging Services - eliminate receptionist position 54,251 - 1 1.00Aging Services - eliminate senior adult day care secretary position 43,029 - 1 1.00Aging Services - eliminate fiscal section admin. specialist position 57,564 - 1 1.00Aging Services - eliminate nutrition site center coordinator positions 95,282 - 2 1.50Aging Services - eliminate nutrition services coordinator position 59,574 - 1 1.00Aging Services - eliminate community services coordinator position 59,574 - 1 1.00Aging Services - eliminate systems coordinator position 65,524 - 1 1.00Aging Services - eliminate facilities manager position 65,524 - 1 1.00Aging Services - eliminate contracts manager position 72,127 - 1 1.00Animal Services - eliminate animal control officers and assistants posi 268,186 - 6 6.00Animal Services - revise design of rabies license reminder notice 19,800 - - 0.00Animal Services - eliminate one vehicle 8,000 - - 0.00Animal Services - improve vehicle utilization 4,608 - - 0.00Animal Services - eliminate shelter care manager position 117,142 - 1 1.00Children's Services - increased revenue from new Medicaid program 557,374 - - 0.00Children's Services - eliminate community service coordinator position 45,525 - 1 1.00Children's Services - eliminate residential program manager position 39,505 98,339 1 1.00Children's Services - live scan fingerprint system - 14,124 - 0.00Children's Services - eliminate senior case manager position 65,989 - 1 1.00Children's Services - eliminate senior secretary position 55,291 - 1 1.00Children's Services - eliminate senior treatment counselor positions 292,279 - 4 4.00Children's Services - eliminate one vehicle 10,139 - - 0.00Children's Services - eliminate manager position in support services 94,876 - 1 1.00Children's Services - surplus two minibuses 12,632 - - 0.00Children's Services - reduce Head Start lease cost 320,000 - - 0.00Code Enforcement - terminate cell phone service 10,091 - - 0.00Code Enforcement - recycle case file folders 2,600 - - 0.00Code Enforcement - paperless inspection notification 2,174 - - 0.00Code Enforcement - labeling of file folders 1,600 - - 0.00Code Enforcement - increase use of community service workers 25,000 - - 0.00Communications - position reclassification 16,786 - - 0.00Communications - Community Investment Tax annual report 16,200 - - 0.00Communications - bi-annual printing of directory of services 45,000 - - 0.00Communications - eliminate print services manager position 78,226 - 1 1.00Communications - change use of recordable media 10,000 - - 0.00Communications - reduce contract labor 10,000 - - 0.00Communications - improve system of equipment maintenance 5,000 - - 0.00Communications - citizens board support mailing cost savings 9,280 - - 0.00Community Liaisons - reduce operating costs 10,360 - - 0.00County Attorney - Metropolitan Planning Organization new revenue 2,500 - - 0.00County Attorney - reduce court reporter costs 5,000 - - 0.00County Internal Performance Auditor - reduce operating costs 13,500 - - 0.00Debt Management - reduce debt issuance/professional services costs 70,000 - - 0.00Debt Management - eliminate housing and finance advisor position 113,360 - 1 1.00Debt Management - reduce operating costs 4,638 - - 0.00Debt Management - eliminate a debt manager position in FY 11 - 75,000 1 1.00

GENERAL FUNDS - BUDGET REDUCTION PLAN



Debt Management - shift funding source for debt manager 76,181 - - 0.00Economic Development - shift funding for bond readiness training 50,000 - - 0.00Economic Development - reduce nonprofit funding 155,657 - - 0.00Economic Development - agricultural directory 1,000 - - 0.00Economic Development - reduce corporate business development cos 1,850 - - 0.00Economic Development - reduce DM/DWBE & SBE program cost 4,980 - - 0.00Economic Development - change SBIC workshop calendars/postcards 18,000 - - 0.00Extension Services - shift funding source for extension agent 15,516 - - 0.00Extension Services - reduce contract funding for extension agent 15,000 - - 0.00Extension Services - reduce operating expenses 2,000 - - 0.00Extension Services - reduce computer software purchases 3,000 - - 0.00Extension Services - conservation program for electrical use 5,000 - - 0.00Extension Services - reduce operating costs for television production 4,000 - - 0.00Fire Rescue - discontinue some professional association memberships 6,170 - - 0.00Fire Rescue - outsource infection control program 18,000 - - 0.00Fire Rescue - reduce operating costs 476,000 - - 0.00Guardian Ad Litem - reduce telecommunications cost 17,092 - - 0.00Guardian Ad Litem - reduce office supplies 22,466 - - 0.00Guardian Ad Litem - eliminate an office lease 243,299 - - 0.00Health and Social Services - reclassify a secretary position 3,010 - - 0.00Health and Social Services - salary allocation to Section 8 grant 3,493 - - 0.00Health and Social Services - eliminate community svcs. coord. position 58,120 - 1 1.00Health and Social Services - Sunshine Line bus pass savings 89,944 - - 0.00Health and Social Services - reclassify a sunshine line employee 6,336 - - 0.00Health and Social Services - reclassify a customer service employee 9,675 - - 0.00Health and Social Services - eliminate Veterans Affairs receptionist 48,360 - 1 1.00Health and Social Services - taxi cab transportation for job access 31,571 - 2 2.00HIPAA Compliance - reduce professional services 50,688 - - 0.00Human Resources - reduce room rental, computer software and other 164,500 - - 0.00Information and Technology Services - change asset inventory proces 11,684 50,000 - 0.00Information and Technology Services - eliminate DP manager - 160,608 1 1.00Information and Technology Services - eliminate office lease 173,236 53,363 - 0.00Information and Technology Services - software replacement 778,000 - - 0.00Information and Technology Services - hardware maintenance suppor 800,000 28,500 - 0.00Information and Technology Services - desktop support 378,000 - - 0.00Information and Technology Services - change in TIP program 710,779 - - 0.00Legislative Delegation - restructure office 59,151 97,217 1 1.00Management and Budget - eliminate senior admin. specialist position 92,127 - 1 1.00Management and Budget - eliminate capital program administrator pos 119,128 - 1 1.00Management and Budget - restructure contracts unit 104,907 - 1 1.00Management and Budget - reclassify a senior budget analyst 5,149 - - 0.00Medical Examiner - merge unclaimed bodies and forensic units 63,541 - 1 1.00Medical Examiner - gas chromatograph/mass spectrometer 24,000 - - 0.00Medical Examiner - on-site digital imaging of case folders 4,000 - - 0.00Parks, Recreation, and Conservation - replace modems with aircards 3,994 - - 0.00Planning and Growth Management - reduce positions in zoning divisio 307,903 - 3 3.00Planning and Growth Management - eliminate sr. secretary position 46,908 - 1 1.00Planning and Growth Management - eliminate senior planner 111,376 - 1 1.00



Planning and Growth Management - eliminate principal planner 84,085 - 1 1.00Planning and Growth Management - reduce operating costs 278,637 - - 0.00Procurement Services - eliminate two executive secretary positions 119,565 - 2 2.00Procurement Services - procurement analyst and business analyst I 144,358 - 2 2.00Procurement Services - reduce operating budget 9,572 - - 0.00Public Works - reduce chemical inventory for Mosquito Control 153,817 - - 0.00Public Works - reduce temporary staff in Mosquito Control 46,200 - 5 1.72Public Works - increase CIP chargebacks - 500,000 - 0.00Real Estate - eliminate land agent and custodian positions 143,938 - 3 3.00Real Estate - eliminate positions in architectural services and survey 324,090 - 4 4.00Real Estate - reduce operating expenditures 465,420 - - 0.00Real Estate - consolidate administrative functions 243,643 - 5 5.00Security Services - eliminate two lieutenant positions 149,151 - 2 2.00Soil and Water Conservation - reduce operating expenditures 1,795 - - 0.00Total efficiencies 10,558,372$ 1,077,151$ 68 64.22



Organization-Wide and Non-Departmental CutsImplement furlough program - 5 days in FY 10 and 3 days in FY 11 1,783,490$ (721,054)$ - 0.00Reduce deferred compensation by 1.5% 2,313,307 - - 0.00Reduce major maintenance and repair program per Board policy 1,003,416 684,593 - 0.00Reduce other post employment benefit contributions per actuarial stud 1,094,144 58,673 - 0.00Reduce transfer to transportation trust fund 36,517,808 769,532 - 0.00Market induced reduction in tax increment financing payments 2,184,992 1,285,586 - 0.00Eliminate Hartsaver bus passe and van pool subsidies 176,000 - - 0.00Reduce transfer to countywide construction fund 16,414,525 1,844,129 - 0.00Eliminate ITS project fund 5,339,929 - - 0.00Organizational streamlining and restructuring - to be determined 6,930,644 - 0.00Affordable HousingShift funding from capital program and eliminate one position 376,792 - 1 1.00Aging ServicesReduce in-home services 168,899 - 4 3.63Reduce in-home services 126,461 - 3 3.00Reduce in-home services 133,429 - 3 3.00Reduce case management 125,564 - 2 2.00Reduce case management 125,564 - 2 2.00Reduce case management 170,886 - 3 3.00Reduce case management 141,084 - 2 2.00Reduce case management 142,263 - 2 2.00Reduce case management 245,293 - 3 3.00Reduce case management 238,623 - 3 3.00Reduce case management 283,576 - 4 4.00Reduce case management 92,736 398,353 5 5.00Reduce in-home services - 1,671,141 5 5.00Reduce in-home services - 455,995 1 1.00Reduce in-home services - 853,166 1 1.00Reduce Alzheimer's day care program - 500,000 12 12.00Animal ServicesReduce facility days of operation from six to five 125,529 - 3 3.00Eliminate responses to nuisance dogs 63,027 - 1 1.00Eliminate trapping of nuisance cats 121,001 - 2 2.00Reduce ability to transport animals from the field to the shelter 61,033 - 1 1.00Reduce ability to transport animals from the field to the shelter 56,736 - 1 1.00Reduce animal cruelty investigations 90,598 - 1 1.00Eliminate animal cruelty investigations 270,347 - 4 4.00Reduce adoption services 346,520 - 6 5.50Reduce field operations to a minimum service level - 1,187,683 19 19.00BOCCCommissioner and commissioner aide furlough days 36,240 (14,496) - 0.00Children's ServicesEliminate children and family counseling senior secretary position 11,387 - 1 1.00Eliminate clothing allowance 32,000 - - 0.00Reduce child care licensing 133,453 - 3 3.00



Eliminate dining facility manager position 87,492 - 1 1.00Eliminate emergency shelter care senior secretary position 63,157 - 1 1.00Eliminate accounting manager position 100,509 - 1 1.00Eliminate family treatment program manager position 130,801 - 1 1.00Eliminate remaining portion of licensing for child care centers 705,718 - 8 8.00Eliminate family treatment program senior secretary position 43,630 - 1 1.00Reduce Head Start operating budget - 600,000 - 0.00Reduce licensing in child care homes - 199,587 2 2.00Eliminate remaining portion of licensing of child care homes - 182,505 2 2.00Code EnforcementReduce 3.4% of continuation budget 168,346 - 3 3.00Reduce 2.3% of continuation budget 120,663 - 2 2.00Reduce 5.5% of continuation budget 275,200 - 4 4.00Reduce 2.2% of continuation budget 111,173 - 2 2.00Reduce 4.4% of continuation budget 219,150 - 3 3.00Reduce 3.9% of continuation budget - 194,677 3 3.00CommunicationsEliminate public information video services 455,308 - 4 4.00Eliminate televising non-BOCC meetings 203,224 - 3 3.00Community LiaisonsEliminate public relations/information representative position 74,676 - 1 1.00Reduce African American, Hispanic, and Asian liaisons to part-time 173,250 - - 1.50Constitutional OfficersSheriff - countywide general fund 4,234,588 (4,234,588) 7 7.00Sheriff - unincorporated area general fund 2,818,557 (2,103,513) - 0.00Clerk of the Circuit Court 1,605,220 (227,663) 3 3.00Tax Collector - decrease in commissions from reduced tax collections 4,522,297 2,118,023 - 0.00Property Appraiser - commission-based budget assumed level funding - - 5 5.00Consumer Protection & Professional ResponsibilityEliminate agency (net of transfers of 3 positions) 1,147,068 - 14 14.00County AdministratorReduce citizen's action center and neighborhood relations operations 254,826 - 4 4.00Reduce administrative staffing 208,340 - 4 4.00Reduce citizen's action center operations 158,918 - 3 3.00Reduce citizen's action center and neighborhood relations operations 301,646 - 4 4.00Eliminate intergovernmental affairs manager position 104,896 - 1 1.00Reduce operating costs 244,989 - - 0.00Eliminate mini-grant program 96,000 - - 0.00Reimburse Library District for citizen action center operations (322,841) - - 0.00County AttorneyReduce budget by 20% in FY 10 and FY 11 1,929,730 - 5 3.88County Internal Performance AuditorEliminate two auditor positions 211,073 - 2 2.00Economic DevelopmentReduce professional services in agricultural program 3,000 - - 0.00Eliminate office assistant position in DM/DWBE & SBE program 53,916 - 1 1.00Eliminate business analyst I position 39,967 - 1 1.00Eliminate office assistant III position in agricultural program 64,920 - 1 1.00



Eliminate contracts manager position in DM/DWBE & SBE program 101,047 - 1 1.00Eliminate manager of minority business enterprises position 95,554 - 1 1.00Eliminate manager of planning and administration position 144,382 - 1 1.00Emergency DispatchEliminate one digital communication dispatcher position 57,657 - 1 1.00Eliminate two communications supervisors positions 149,861 - 2 2.00Emergency ManagementEliminate production of hurricane guides 22,487 - - 0.00Eliminate meteorological weather system contract 3,363 - - 0.00Eliminate mass notification system contract 30,849 - - 0.00Eliminate INFOCODE data system contract 3,000 - - 0.00Eliminate the chief of planning position 27,167 - 1 0.60Eliminate the chief of administration position 34,404 - 1 1.00Environmental Protection CommissionReduce budget by 20% in FY 10 and 35% by FY 11 1,940,565 1,455,424 - 0.00ExtensionEliminate senior secretary position at aquaculture lab 55,400 - 1 1.00Eliminate horticulture program assistant position 12,402 - 1 0.48Eliminate 4-H department program assistant position 11,811 - 1 0.48Eliminate extension agent family relations position 117,608 - 1 1.00Eliminate senior television producer/director position 95,579 - 1 1.00Eliminate accountant position 73,673 - 1 1.00Eliminate receptionist position - 44,554 1 1.00Eliminate multi-trades worker - 69,756 1 1.00Reduce core extension services - 102,251 3 3.00Equal OpportunityEliminate equal opportunity administrator position 51,903 - 1 1.00Eliminate equal opportunity specialist and shift a senior EOS to grants 69,177 - 1 1.00Fire RescueEliminate public education coordinator position 91,623 - 1 1.00Eliminate volunteer services chief position 147,539 - 1 1.00Eliminate manager of facilities and supplies position 89,852 - 1 1.00Eliminate prevention secretary position 46,567 - 1 1.00Eliminate operations division administrative specialist position 78,092 - 1 1.00Health and Social ServicesEliminate trauma agency coordinator position 135,687 - 1 1.00Eliminate crisis center mental health program 21,574 - - 0.00Reduce substance abuse services certified match 133,751 - - 0.00Eliminate veterans affairs combat grant for renters 700,000 - - 0.00Eliminate veterans affairs combat grant for homeowners 1,000,000 - - 0.00Reduce Sunshine Line operating costs 38,917 - - 0.00Reduce financial assistance by 6% 200,000 - - 0.00Eliminate one veterans service officer position 50,024 - 1 1.00Eliminate two Sunshine Line routes 131,337 - 2 2.00Eliminate one regional service center manager position 89,019 - 1 1.00Human ResourcesEliminate senior personnel analyst in employee relations 65,886 - 1 1.00Eliminate administrative specialist position in administration 71,048 - 1 1.00



Eliminate personnel analyst position in benefits processing 62,074 - 1 1.00Eliminate training specialist position 72,989 - 1 1.00Reduce administration 160,571 - 2 2.00Eliminate employee relations division director position 162,392 - 1 1.00Information and Technology ServicesReduce GIS data management 114,702 - 1 1.00Reduce wireless support 106,387 - 1 1.00Reduce technical support for primary services 132,755 - 1 1.00Reduce outsourced systems development 92,033 - 1 1.00Reduce cellular, pager, and 800 MHZ support 108,495 - 1 1.00Reduce support for GEO data directory 94,395 - 1 1.00Judicial BranchReductions provided by judicial branch 785,320 - 2 2.00Eliminate additional county support for court innovations fund - 1,052,523 - 0.00Management and BudgetEliminate an administrative specialist position 63,150 - 1 1.00Medical ExaminerEliminate two forensic investigator positions 106,548 - 2 2.00Eliminate autopsy technician and deputy chief medical examiner posit 405,725 - 2 2.00Eliminate three positions in cause of death determination 628,065 - 3 3.00Nondepartmental AllotmentsEliminate employee suggestion program 25,000 - - 0.00Eliminate agricultural preservation program 205,000 - - 0.00Reduce legal advertising 10,000 - - 0.00Reduce emergency acquisition of equipment 3,350,000 - - 0.00Eliminate budget for unanticipated cost adjustments 300,000 - - 0.00Reduce budget affordable housing incentive program 300,000 - - 0.00Reduce impact fee waiver - no fee zones 500,000 250,000 - 0.00Reduce local ordinance enforcement 15,000 - - 0.00NonprofitsReduce nonprofit funding 1,552,015 2,226,447 - 0.00Parks, Recreation and ConservationEliminate funding for the Friendship Trail Bridge 140,000 - - 0.00Eliminate special event support for the tomato festival 5,009 - - 0.00Eliminate special event support for the seafood festival 5,009 - - 0.00Eliminate special event support for the holiday in the park event 12,508 - - 0.00Eliminate special event support for the arts and crafts event 5,675 - - 0.00Eliminate special event support for the squiggy classic 10,512 - - 0.00Eliminate two positions at the University Community Center 103,938 - 2 2.00Close regional parks two days per week 2,463,517 - 54 54.00Eliminate the special events team 266,197 - 5 5.00Eliminate the parks planning division director position 241,456 - 2 2.00Eliminate summer satellite out of school time programs 148,394 - 12 5.41Eliminate year-round satellite out of school time programs 299,623 - 17 8.58Reduce Bakas equestrian center to $200,000 in contract funding - 541,524 11 10.50Reduce Blaze Sports and All Peoples Life Center - 285,144 17 8.75Reduce conservation services resource management - 500,001 7 5.95Reduce regional parks operations - 2,500,000 35 32.82



Eliminate enhanced afterschool program 1,961,880 - 150 72.00Reduce dog park operations 23,440 - 1 0.48Reduced funding for after school program 7,070,415 - 185 138.94Eliminate adult athletic program - 200,000 2 2.00Eliminate youth sports coach certification program 133,309 - 1 1.00Planning CommissionReduce county funding by 20% in FY 10 and 35% in FY 11 974,185 730,638 - 0.00Planning and Growth ManagementShift site and subdivision inspections to tax fund (237,288) - (5) (5.00)Reduce zoning counseling and core services 128,506 - 2 1.50Reduce core services 69,731 - 1 1.00Reduce land development code amendments and core services 220,912 - 2 2.00Reduce special purpose studies and core services 648,904 - 5 5.00Reduce records management and core services 307,001 - 3 3.00Eliminate mapping and graphics 239,513 - 3 3.00Eliminate zoning counseling and reduce core services - 807,677 6 6.00Procurement ServicesReduce core services 161,186 - 3 3.00Reduce core services 139,265 - 2 2.00Public WorksReduce helicopter lease 80,250 40,125 - 0.00Reduce mosquito control contracted staff 12,000 - - 0.00Reduce mosquito control maintenance of effort 37,000 - - 0.00Eliminate office assistant position in mosquito control 60,152 - 1 1.00Reduce technical support in mosquito control 185,626 - 1 1.00Reduce inlet cleaning contracted services 75,000 - - 0.00Reduce contracted stormwater asset maintenance 100,000 - - 0.00Defer maintenance at west service unit 104,914 - 2 2.00Defer maintenance at south and east service units 107,650 - 2 2.00Defer maintenance at central service unit 293,072 - 5 5.00Reduce right of way inspections 113,824 - 2 2.00Reduce street maintenance support positions 243,390 - 4 4.00Eliminate right of way management office lease 384,300 - - 0.00Reduce watershed technical support 61,889 - 1 1.00Reduce right of way permit inspections 73,034 - 1 1.00Reduce customer service, human resources and payroll support 277,457 - 4 4.00Reduce right of way permit inspections 82,823 - 1 1.00Reduce underground investigations & lift station maintenance 260,079 - 4 4.00Reduce stormwater in-house inspections - 581,641 4 4.00Reduce stormwater conveyance improvement - 1,180,100 15 15.00Eliminate the engineering division director position 166,633 - 1 1.00Eliminate the operations management section manager position 111,965 - 1 1.00Real EstateReduce facilities and property management 255,608 - 5 5.00Reduce janitorial services 1,041,105 - - 0.00Eliminate an office assistant III 55,906 - 1 1.00Eliminate an office assistant at the records warehouse 46,192 - 1 1.00Eliminate a construction inspector position 72,399 - 1 1.00



Eliminate three land agent II's 237,106 - 3 3.00Reduce preventative maintenance program 520,004 - 7 7.00Reduce R3M program 149,615 - 2 2.00Reduce maintenance of outside buildings 921,331 - 12 12.00Reduce janitorial services 520,552 - - 0.00Reduce expanded maintenance program 484,378 - 4 4.00Reduce field maintenance survey team 303,575 - 3 3.00Field office management and supervision 380,648 - 2 2.00Reduce mapping support services 216,577 - 2 2.00Reduce GIS systems support - 313,431 3 3.00Victim's AssistanceEliminate Victim's Assistance funding 2,575,746 - 34 34.00Security ServicesReduce contract guards 120,000 - - 0.00Eliminate security at Floriland Mall 255,887 - 4 4.00Eliminate midnight guard coverage 594,486 - 10 10.00

Total reductions, including efficiencies 144,380,822$ 26,591,360$ 983 825.22

Notes - This analysis identifies budget reductions in the countywide and unincorporated area general funds. It does not include budget reductions in other funds including the Water enterprise fund, the Building Services Division fund, the Library Tax District, and other special revenue funds.

Negatives reflect offsets to cost savings or where FY 11 savings are less than FY 10. FTEs are full time equivalents. Two positions funded 20 hours/week for 52 weeks equals, for example, one FTE.

SUMMARY INFORMATION ON THE BUDGET

THE BUDGET PROCESS:

BIENNIAL (2-YEAR) BUDGETING The budget process used to develop this document reflects an approach first adopted by the Board of County Commissioners (BOCC) in 1995. At that time, the BOCC approved a biennial budget process for FY 96 and FY 97. While Florida Statutes require a minimal annual process to adopt the budget, there is nothing prohibiting local governments from developing a budget plan for a second year. In this way, when it is time to legally adopt the second year of the budget plan, the process of preparing the adopted budget represents an “update” of the original plan. One of the greatest ad-vantages of a biennial process is the literally thousands of hours of staff time that are typically saved in the “off” year of the process, while maintaining opportunities for public input in the update process. The biennial budget process increasingly used by local governments varies from the process historically used by some state governments. Unlike states that use a biennial budget because the legislature meets infre-quently, local government legislative bodies – councils or commissions – meet regularly and can update the second year’s budget during an abbreviated update process for the second year as well as make changes during each year as unplanned circumstances arise. The BOCC has continued this biennial process for suc-ceeding budgets. As a result, in 1996, 1998, 2000, 2002, 2004, 2006, and 2008 the BOCC adopted bien-nial fiscal plans, and this year the BOCC will adopt an eighth fiscal plan reflecting the budgets for FY 10 and FY 11. The budget process used next year to update the FY 11 Planned Budget will include a review of revenue projections, recalculation of fund balances based on more current data, and consideration of issues not known when the FY 11 Planned Budget was devel-oped. Significant personnel reductions, and further reorganization anticipated to occur during FY 90 and FY 10 make require that organizations be provided the opportunity to resubmit their continuation level budgets to reflect new service levels after budget reductions. While this is not usually part of the second year update process, further budget reductions are likely, and county administration believed that decision making processes would be more efficient with updated con-tinuation level budget data.

USES OF FUNDS The Operating Budget A key component of the budget is the portion funding day-to-day services -- the operating budget. As ex-plained in the Taxpayer’s Guide to the Hillsborough County Budget, there are factors that drive up the op-erating budget even in times of tight resources. One is continuing population growth as shown in the section titled “Economic Indicators.” A second is inflation. In some program areas, demand for specific services far outstrips the overall population growth. Increasingly, the County continues to improve the collection of per-formance measures to identify these high levels of de-mand for County services and to track performance in meeting the demands. The operating budget is composed of three types of expenditures: compensation, operating expenses and equipment (also referred to as capital outlay). Personal Services (Compensation) - This reflects salaries of elected officials, salaried and hourly em-ployees and temporary employees. It includes over-time pay, mandatory contributions to the Florida Re-tirement System (FRS), social security and Medicare taxes, employee health insurance and life insurance premiums, disability insurance, workers compensation assessments and wage loss payments. These benefits are subject to review and revision annually. This cate-gory, frequently referred to as “personal services,” crosses a variety of funding sources. It covers not only the positions funded with property taxes that receive the most public attention, but also positions funded with revenue from federal and state grants and programs that are funded with user fees. Board Policy 03.02.02.13 provides that pay ranges for all employees be targeted to maintain the 50th percen-tile in comparison to pay for public and private employ-ers. On June 7, 2004, Hillsborough County contracted with MGT of America, Inc. to conduct a compensation and classification study. The study covered over 11,000 positions from 21 independent agencies throughout the county. The primary purpose of the study was to better align classes of positions within the County based upon job worth and to ensure that classes were properly aligned with market conditions. On September 7, 2005, the Board of County Commis-sioners adopted and accepted MGT of America, Inc.’s study. The MGT of America, Inc. study resulted in a 28% reduction in pay raises from 7% to 5% in FY 06 and FY 07, reflecting a combination or market equity


and merit pay. The FY 08 adopted budget further re-duced pay raises to 3.5% based on Legislative actions limiting the County’s ad valorem tax collections and eliminated any merit pay increase. The adopted FY 09 budget further reduces pay increases to a 2.25% mar-ket equity adjustment. The recommended FY 10 and planned FY 11 budgets incorporate no market equity adjustments or merit raises in either year. In the area of staffing, the Board adopted service stan-dards for two programmatic areas. On June 28, 2005, the BOCC established a service standard for Code En-forcement Officers that maintains a ratio of one Officer for every 18,000 persons in the unincorporated area of the County. Then, in law enforcement for the unincor-porated area, the Board set a target ratio of 1.7 sworn deputies per 1,000 citizens. This service standard was established in FY 00. FY 08 budget reductions and further reductions adopted for FY 09 cease to achieve the code enforcement standard. Finally, the Board of County Commissioners has con-tracts with four collective bargaining units. The fol-lowing represent general information on each: American Federation of State, County and Munici-pal Employees (AFSCME) Local 167 Contract start: October 1, 2007 Contract end: September 30, 2010 # Positions represented: 1,243 Departments covered: Aging, Animal Services, Chil-dren Services, Cooperative Extension, Fleet, Fire Res-cue, Head Start, Library Services, Parks, Recreation & Conservation, Planning and Growth Management, Pub-lic Works, Real Estate (includes Facilities), Solid Waste and Water Resource Services. Emergency Medical Personnel and Critical Care Technicians (EMPACCT) Local 3525 Contract start: October 1, 2007 Contract end: September 30, 2010 # Positions represented: 50 Departments covered: Fire Rescue, Emergency Dis-patch. International Association of Firefighters (IAFF) Lo-cal 2294 SUPPRESSION UNIT Contract start: October 1, 2007 Contract end: September 30, 2009 # Positions represented: 784 Departments covered: Fire Rescue.

International Association of Firefighters (IAFF) Lo-cal 2294 SUPERVISORS UNIT Contract start: October 1, 2007 Contract end: September 30, 2009 # Positions represented: 20 Department covered: Fire Rescue. Operating Expenses - This category reflects costs of supplies, utilities, fuel, rent, professional services con-tracts, etc. This category also includes funds provided by the County to support outside organizations – pri-marily non-profits. Increasing federal grant awards typically increases the budget for operating expenses. Grants are subject to the “all years” budgeting technique which is discussed in detail in footnote 1 on the next page. Beginning in FY 00, grants have only been reflected in the year the revenue is first received. Any remaining funds at year end are tracked by grant until the grant expires or all funds are expended. This is purely a change in budget technique, not an operational issue. Organizations continue to have access to all grant funds that have been appropriated in prior years. A factor in the increasing budget for operating ex-penses over the past few years has been the rental payment program for fleet in most departments funded with general revenues (excluding enterprise operations and grant programs). When a fleet vehicle is replaced in these departments, the Fleet Maintenance Depart-ment retains ownership of the new vehicle and the de-partment begins paying the internal service fund an annual charge needed to replace the vehicle based on its calculated service life and projected salvage value, coupled with the projected replacement cost. The in-ternal service fund will be able to automatically replace vehicles using accumulated rental payments. The County has modernized its fleet, taken unnecessary stand-by vehicles out of service, established minimum annual mileage standards and cut its maintenance costs. This category includes a component referred to as “Grants and Aids” in detailed breakouts of the budget such as the table entitled “Fund Summary by Type of Expenditure.” This component of operating expenses reflects funds that the County receives but passes through to other governments. A notable example is close to $50 million per year in Community Investment Tax proceeds that the County pays to the School Board, municipalities, and for debt on Raymond James Stadium. Another example is tax increment district


revenue that the County receives but must pass on to the City of Tampa, the City of Temple Terrace, and the City of Plant City to finance their redevelopment pro-jects. A third example is the distribution of the 9th cent gas tax revenue that the County receives from the State and then disburses, in part, to municipalities. This component also includes payments for services to various non-profit service providers. Funding sources include general County revenues, federal Community Development Block Grants and tourist development taxes. In addition, the payments reflect the County’s role as a regional recipient of federal grants (such as Ryan White grants that fund AIDS programs), which are passed on to providers of services in Pinellas and Pasco Counties. Equipment - This reflects costs of fleet, data process-ing and other equipment such as playground and rec-reation equipment. Summary - The operating budget (compensation, op-erating expenses, and equipment) has been the focus of budget discussions in past years because it gener-ally represented the cost of day-to-day services to County residents. To some extent, that is becoming less the case as pass-throughs account for an in-creasing share of the operating budget and a signifi-cant share of the annual increase in the operating budget. With that caveat, it still represents the best focus for comparison of how the budget is changing over time, ignoring the spending down of borrowed funds for pro-jects and the occasional fluctuations in debt service requirements resulting from debt refinancing and other activity.

The Capital Budget A separate summary appears in the back of this docu-ment presenting details on FY 10 and FY 11 projects. The entire six-year capital improvement program (CIP) can be reviewed in the volume containing the Adopted Capital Improvement Program for FY 10 – FY 15. The capital budget continues to reflect each year’s changes to the “all years” budget in the capital pro-gram. “All years” budgeting is possible by using a fea-ture of the County’s financial systems software.1

1 All years budgeting is a technique frequently used to account for funds that may carry over from one fiscal year to the next for a de-fined purpose such as a capital project or a grant program. It has not been applied to other areas of the budget where unspent funds will

“All years” budgeting within the capital budget means that once the Board commits funds to a capital project, those funds will remain in that project until the project is completed, regardless of how many fiscal years the project may last. The unspent funds will no longer show up in the fund balance reported in the budget at the beginning of each year or in the capital budget in future years. Once a project is completed, unspent funds will become available again for appropriation. Previously, unspent funds were estimated in fund bal-ance and re-budgeted in subsequent years. Re-budg-eting the same funds year after year overstates the im-pact of the budget on the community since the funds will only be spent once. With this practice reflected in the budget, county resi-dents and others who examine the budget should bet-ter understand how funds are allocated to capital pro-jects in the budget since the capital budget will reflect only new funding allocated to projects. The capital im-provement program, which is described in the second budget book, will continue to reflect prior year funding for projects in addition to any funding anticipated in this budget or future budgets. Other key points about the capital budget are:

The decision on whether to finance a project ver-sus use a pay-as-you-go approach is typically made on a project-by-project basis. Explicit debt and capital policies were adopted by the BOCC in July 1998 to guide the decision-making process. In part, the policy and procedures requires the review of the capital pro-gram by the City-County Planning Commission to en-sure consistency of the five-year CIP and capital budget with the elements of the County’s comprehen-sive land-use plan.

Increasingly, the County is using short term fi-nancing as a tool as well as using a line of credit to cover encumbrance requirements (contractual obli-gations that precede the actual need for cash). These techniques optimize the County’s ability to time projects to meet operational requirements while minimizing fi-nancing costs. In some cases, short term financing allows the County to use state or federal grants that would otherwise not be available if a project were de-layed.

revert to fund balance at year end and will be available to appropriate in the next fiscal year to meet operational needs or reserve require-ments. The use of this technique results in a smaller budget than would otherwise be the case.


The budget has historically funded environmental land acquisition and protection program (ELAPP) pur-chases by levying an operating millage to bring the total ELAPP millage up to 0.25 mills. This pay-as-you-go approach to ELAPP has maximized the revenue avail-able to that program as the millage levied to pay debt service on existing ELAPP bonds gradually declined. This approach was changed in the FY 08 budget, and the ELAPP operating millage was reduced proportional to other millage reductions mandated by the Legisla-ture. In FY 09, the portion of the ELAPP operating mil-lage that has historically been used for capital acquisi-tions was eliminated.

The capital program continues to reflect one per-cent of both the General Fund and the Unincorporated General Fund being set aside to maintain existing County facilities. Debt Service Wherever possible, existing debt has been refinanced or defeased to lower interest expense. Detail on the County’s debt capacity and debt obligations are pro-vided in a separate section of the Adopted Budget. Transfers Transfers are non-economic transactions necessary within a complex accounting system, but not conveying much information when totaled. By definition, a trans-fer reflected as a “source” must have a counter-bal-ancing transfer reflected as a “use.” For example, a transfer from the General Fund to a specific grant is a “use” while the grant fund will show a like dollar amount as a “source,” although no new funds are actually available to fund additional services. Reserves Reserves reflect a variety of Board actions and specific purposes. Some reserves are established as a re-quirement when the County borrows funds. Others are set aside to meet actuarial requirements – such as in the County’s self-insured employee health insurance program. Some are created to allow the BOCC to fund contingencies that arise during the year – with the full expectation that most or all of these contingency funds could be appropriated during the year. During FY 99, the BOCC adopted a policy that uses any excess fund balance in the County’s two major op-erating funds to, in part, build reserves for catastrophic emergencies and set aside reserves for previously un-

funded liabilities. (A third use for excess fund balance was meeting industry fleet replacement standards.) The BOCC adopted a second policy intended to build a stabilization reserve in each of the two major operating funds over an 8-year period to 5% of expenditures (ex-clusive of other reserves). The 8-year target was achieved ahead of schedule as a result of strong growth in revenues and sound financial management. Meeting this funding target six years early recognized the importance of funding reserves when the economy is strong. The Board recognized that adding to re-serves could be difficult in a future year if the economy slowed.

THE PURPOSE OF BUDGET

DOCUMENTS AND THE BUDGET PROCESS

Users of budget documents reflect a wide spectrum of types and interests. Users include financial analysts who may invest in the long-term securities issued by the County from time-to-time or who may review County finances in order to rate such bond issues, and residents and business owners within the community who desire a better understanding of the services county government provides and what various taxes and fees are collected to pay for those services. Other users include researchers interested in comparing the structure of Hillsborough County’s organization and finances against those of other jurisdictions; senior and mid-level County managers interested in confirming the resources allocated to their organizations (both dollars and staffing) and the expectations for their organiza-tions in terms of mission, objectives and measures. Other interested parties include; employees and their bargaining units interested in understanding the County’s allocation of priorities and finances and per-haps numerous other groups and individuals with simi-lar and additional interests. As explained in the following section titled “Basis of Budgeting,” the formatting of a budget document does not always present the same disclosure that is required in an annual financial report. This difference recog-nizes the broader -- and frequently less technical -- au-dience served by budget documents. Disclosures are presented to assist those who use both budgets and fi-nancial reports to reconcile the differences. The Government Finance Officers Association of the United States and Canada (GFOA) has long recog-nized the diversity of interests in budget documents and structured a program to strengthen the ability of


state and local governments to meet these needs. Hillsborough County is pleased to have regularly re-ceived GFOA’s recognition for meeting the various cri-teria intended to meet these needs through the budget documents it prepares, including the Taxpayers’ Guide, which won a GFOA Award for Excellence in 1993 and which served as a model for a variety of gov-ernments throughout North America. More importantly, however, is the ability of Hillsborough County to satisfy questions that might not otherwise be answered be-cause not every user will take the time to call, write, or e-mail County staff. Poor communication through budget materials can lead to suspicions that could un-dermine a critical referendum, influence an election, reduce cooperation, or delay an action. A number of years ago, a group was formed to develop recommended budget practices for state and local gov-ernments. Comprised of representatives of a variety of organizations including elected officials, manag-ers/administrators, unions, and appointed staff, the Na-tional Advisory Council on State and Local Budgeting (NACSLB) developed a series of 59 recommended practices. The NACSLB intentionally stopped short of declaring the recommendations to be “standards” by recognizing that some jurisdictions may never be able to adopt each recommendation. Overall, the practices reflect a framework that encompasses planning, devel-opment, implementation, and evaluation of a budget. The 59 practices are organized into the following 4 principles and 12 elements: Principle 1: Establish Broad Goals to Guide Gov-ernment Decision Making

Element 1: Assess Community Needs, Priorities, Challenges, and Opportunities

Element 2: Identify Opportunities and Challenges for Government Services, Capital Assets, and Management

Element 3: Develop and Disseminate Broad Goals Principle 2: Develop Approaches to Achieve Goals

Element 4: Adopt Financial Policies Element 5: Develop Programmatic, Operating and

Capital Policies and Plans Element 6: Develop Programs and Services that

are Consistent with Policies and Plans Element 7: Develop Management Strategies

Principle 3: Develop a Budget Consistent with Ap-proaches to Achieve Goals

Element 8: Develop a Process for Preparing and Adopting a Budget

Element 9: Develop and Evaluate Financial Op-tions

Element 10: Make Choices Necessary to Adopt a Budget

Principle 4: Evaluate Performance and Make Ad-justments

Element 11: Monitor, Measure, and Evaluate Per-formance

Element 12: Make Adjustments as Needed Many of the NACSLB recommendations address proc-esses that should be used, rather than information that can be disclosed in a budget document. Hillsborough County monitored development of the draft recommen-dations prior to their being finalized in 1998, and many of the practices are currently in place, based on a self-assessment. For example, a set of comprehensive financial policies developed and then approved by the Board of County Commissioners in July 1998 reflected examination of draft NACSLB recommendations. Where possible, common language has been incorpo-rated. The County has been reporting performance measures for many years. However, in December 2003 a verifi-cation process was initiated in an effort to raise the level of data integrity. Departments are randomly se-lected for review and selected measures are evaluated for the accuracy and accessibility of the data as well as the effectiveness of the method of data collection. The County’s long range plans for quality programs and improved performance measurement will address recommended budget practices that are not currently in place. Additional information on the NACSLB recom-mended budget practices is available through GFOA’s web site at www.gfoa.org or by calling (312) 977-9700.2

The Basis of Budgeting

For the most part, governmental accounting and finan-cial reporting are conducted consistent with “Generally Accepted Accounting Principles” -- commonly referred to as “GAAP.” Financial readers are typically familiar with a concept known as the “basis of accounting,”

2 Other participating organizations in the NACSLB included the Inter-national City/County Management Association, the National League of Cities, the National Association of Counties, the National Confer-ence of State Legislatures, the U.S. Conference of Mayors, the Council of State Governments, the Association of School Business Officials International, the American Federation of State, County & Municipal Employees, and the Service Employees International Un-ion, as well as several academic and industry representatives.


which describes the measurement method used in ac-counting for financial transactions. Examples include cash accounting, modified accrual accounting, and ac-crual accounting. Hillsborough County uses the GAAP basis of account-ing. Governmental funds reflect a modified accrual ba-sis of accounting. Revenues are recorded when they become both measurable and available to pay liabilities of the current period. Expenditures are recorded when a liability is incurred with certain limitations. Proprietary funds use an accrual basis of accounting that is more similar to that used by private businesses. Revenues are recorded when earned and expenses are recorded at the time liabilities are incurred. At the end of each year, all budget appropriations lapse along with out-standing encumbrances.3 There is no requirement that Hillsborough County’s budget be prepared consistent with GAAP. However, the comparison of (final) budget to actual revenues and expenditures in a subsequent Comprehensive Annual Financial Report (CAFR) requires a reconciliation of the budgetary basis to GAAP basis. Therefore, the County budget is prepared, for the most part, to be consistent with GAAP to minimize the degree of reconciliation needed to compare the budget to actuals. How the budget is prepared is labeled either the “basis of budgeting” or the “budgetary basis of ac-counting.” These terms may be used interchangeably. Several key differences should be disclosed to assist in reconciling between the basis of budgeting used to de-velop Hillsborough County’s budget documents and the basis of accounting that is reflected in the County’s CAFR prepared by the Clerk of Circuit Court as the County’s Chief Financial Officer. The primary differ-ences include the budgets for the Sheriff's Law En-forcement Fund, the Property Appraiser's Property As-sessment Fund, and the Clerk of Circuit Court’s Court System and Accounting Fund, which are prepared on a basis of budgeting that differs from GAAP. These budgets reflect transfers of funds from the General Fund and other BOCC funds. The CAFR excludes these transfers, but does present the account structure for the funds maintained by these Constitutional Offi-cers in their independent accounting systems. The budget, therefore, shows the collection of the tax reve-nues used to fund Constitutional Officers and the Gen-eral Fund reflects the transfer of funds for those budg-

3 An encumbrance represents a commitment for future expenditures based on a purchase order or contract that has been issued, and where goods or services have been ordered but not received.

ets. Any unspent funds at year end are shown as “other non-revenue sources” in the General Fund. The following table depicts FY 08 revenues and other fi-nancing sources and expenditures and other financing uses associated with those funds that are not included in the County’s budget document.

Funds included in CAFR but not in Budget (in thousands)

Revenues Expenditures Sheriff’s Law Enforcement Fund $369,462 $369,462 Sheriff’s Special Use Rev. Fund 2,542 2,542 Sheriff’s Jail Inmate Canteen Fund 4,889 5,372 Sheriff’s Child Prot. Invest. Fund 15,002 12,877 Property Appraiser’s Property As-sessment Fund

14,106 14,106

Supervisor of Elections’ Elections Fund

15,916 16,789

Clerk of the Circuit Court’s Court System & Accounting Fund

66,774 66,774

Clerk of the Circuit Court’s Public records Modernization Fund

2,675 4,280

With the Sheriff’s Law Enforcement Fund and the Clerk of Circuit Court’s Fund, there may be a difference be-tween the basis of budgeting and GAAP in the treat-ment of certain capital leases related to equipment pur-chases. On a budgetary basis only the current year’s payments are appropriated and these amounts are classified as capital outlays, general governmental ex-penditures, or public safety expenditures. On a GAAP basis, the full obligation is recognized and the debt ser-vice payments are recorded as appropriate. With the Sheriff’s Law Enforcement Fund, there is a difference between the basis of budgeting and GAAP in the treatment of certain grants. On a budgetary basis, cost reimbursement type grant revenues and expendi-tures are netted. On a GAAP basis, revenues and ex-penditures from these grants area presented at gross amounts in the financial statements. With the Property Appraiser’s and Tax Collector’s Funds, there is a difference between the basis of budg-eting and GAAP in the treatment of excess fee distribu-tions to entities outside of the County’s reporting entity. On a budgetary basis, the distribution of excess fees to these entities is reported as an “other financing use.” On a GAAP basis, these distributions are reported as expenditures because there is a reduction in the net financial resources of the County.


This BOCC budget does not disclose the fund structure maintained by the Sheriff, Clerk, Property Appraiser, or Tax Collector, including an unbudgeted Inmate Can-teen Fund used by the Sheriff and a fee-based budget maintained by the Clerk which uses funds that do not pass through the BOCC budget. The Property Ap-praiser and Tax Collector receive revenues directly from other taxing authorities and disperse unspent funds at year end according to their source. Other elected officials (State Attorney, Public Defender, and 13th Judicial Circuit) receive significant funding from the state of Florida. Those state funds are not reflected in the County budget or in the CAFR. A second significant difference is the treatment of pro-prietary funds, an accounting classification which in-cludes both internal service funds (used to maintain the County’s fleet, provide employee health insurance, col-lect and disperse workers’ compensation payments, and provide risk management) and enterprise funds (used to manage the water and wastewater system and to manage the solid waste system). These funds are presented in the same format used for the majority of County funds (known as governmental funds) which present revenues and other sources, equaling expendi-tures and reserves. This budgetary presentation allows various revenues and expenditures to be presented in a consistent format without regard to the fund type and how accounting standards will require them to be pre-sented. The CAFR presents the proprietary funds in a format that breaks out operating revenues and operating ex-penses to determine operating income prior to consid-ering non-operating revenues and expenses. The adopted budget reflects a management plan for financial activity. It is subsequently revised during the year to reflect revisions in that plan such as increases or decreases in specific grants awarded to Hillsborough County, the appropriation of contingency reserves by the BOCC to address issues not known at the time the budget was adopted, and shifts in funding based on capital projects needs as project costs are refined. As such, the revisions recognize the need to revise a fi-nancial plan to be consistent with newer and better in-formation, and to allow the management plan to change accordingly. Under GASB Statement 34, the CAFR reflects both the adopted budget and the final revised budget which in-cludes amendments that occur after the completion of

the fiscal year as final transactions are posted to the fiscal year on a modified accrual or accrual accounting basis. These final amendments reflect proper re-cording of financial activity rather than a change in management plan. Budget documents, therefore, typi-cally disclose historical actuals – both actual revenues and other sources, and actual expenditures and other uses – rather than revised budgets that may not truly reflect the management plan. The budget presents organizational summaries without differentiating the level of control the BOCC may exer-cise over individual organizations. Departments and other offices under the County Administrator face the highest level of control through the direct reporting rela-tionship of the County Administrator to the BOCC. Constitutional Officers – particularly the Sheriff and Su-pervisor of Elections – receive the least control over their budgets with control being primarily limited to level of funding. The Sheriff, Clerk, Tax Collector and Prop-erty Appraiser each maintain independent accounting systems. Organizations that report to appointed or elected com-missions (Planning Commission, Environmental Pro-tection Commission, Civil Service Board, etc.) are sub-ject to less direct control over services, but the BOCC may influence services as well as determine funding. Statutory provisions determine the level of independ-ence of each organization. From time to time, new financial reporting requirements may be imposed on governments by the Governmental Accounting Standards Board (GASB) that redefines what is referred to as GAAP. The accounting/reporting changes may not be reflected in the budget, resulting in a greater difference between the budget and what is ultimately reported in the CAFR. A good example is GASB Statement No. 31 which requires accounting and financial reporting for changes in the fair market value of certain investments. Hillsborough County’s budget does not attempt to estimate how the value of investments may change from one year to the next, al-though it does reflect assumptions about interest earn-ings. Similarly, the budget does not anticipate changes in the accrual of compensated absences – i.e., sick leave, vacation, or other forms of administrative leave. Hillsborough County has frequently covered this un-budgeted liability by absorbing the cost of pay-outs when employees leave by keeping a position vacant long enough to offset the cost.

THE PROCESS OF ADOPTING THE BUDGET Note: Two external events have significantly changed the budget process. During the second 2007 special session ending June 15, 2007, the legislature ap-proved House Bill 1B (HB-1B) that amended various statutes pertaining to the specific legal requirements for levying ad valorem taxes and the budget process. For the FY 09 budget and subsequent budgets, the law limited the maximum millage rate to the rolled-back rate multiplied by the growth in the Florida per capita personal income. For FY 09, the Florida per capita personal income rate is 4.15%. On January 29, 2008, over 60% of Florida voters ap-proved a constitutional amendment that made major changes to property valuation methods. In summary, three provisions of the amendment that significantly impact local government tax bases are: first, an addi-tional $25,000 exemption to homesteaded properties; and, second, authorizing homesteaded property own-ers to transfer their Save Our Homes savings (the dif-ference between the market and assessed values up to $500,000) to a newly purchased home within two years of the sale of the previous home. A third provi-sion puts a 10% cap on the annual increase in the tax-able values of non-homesteaded properties. The pro-visions of the amendment became effective January 1, 2008.

SPECIFIC LEGAL REQUIREMENTS An annual budget, including all such funds as required by law, shall be prepared, approved and adopted for each fiscal year. The budget shall control the levy of taxes and expenditure of money for all County pur-poses during the ensuing fiscal year. The budget process shall be conducted in accordance with Chap-ters 125, 129, 200, and 218 of the Florida Statutes, as amended. By July 1, the Property Appraiser must certify the (ini-tial) taxable value of property within each taxing dis-trict. The County Administrator must present a balanced budget to the Board of County Commissioners (BOCC) by July 15. Within 35 days of either July 1, or the date the Property Appraiser certifies the taxable value of property, which-ever is later, the BOCC must set proposed millage rates. At that time, a date, time and place is set for a first public hearing on the proposed budget and millage rates.

Within 65 to 80 days of July 1, or the date the Property Appraiser certifies the taxable value, the BOCC must hold a public hearing, after 5:00 p.m., to hear public testimony and to adopt a tentative budget and tentative millage rates. The first substantive issue discussed must be the percentage increase in the proposed ag-gregate millage rate over the rolled-back rate and the specific purposes for which the ad valorem tax reve-nues are being increased. (Information on rolled-back millages may be found in this document and a defini-tion may be found in the glossary.) Prior to the conclu-sion of the hearing, the BOCC shall amend the tenta-tive budget as it deems necessary, adopt the amended tentative budget, recompute its proposed millage rates and publicly announce the percent, if any, by which the recomputed proposed aggregate millage exceeds the rolled-back rate. That percentage shall be character-ized as the percentage increase in property taxes ten-tatively adopted by the BOCC (regardless of whether millage rates have changed). A date, time and place for a second public hearing is set at this hearing. As with the first public hearing, the second public hearing must be held after 5:00 p.m. Within fifteen days after the first public hearing, the County must publish two adjacent budget ads in a newspaper of general circulation in the County. One advertisement notifies county residents of the BOCC's intent to finally adopt millage rates and a budget, iden-tifying any increase in property taxes. The second ad-vertisement summarizes the tentative budget, showing for each budget and for the total of all budgets, the proposed millage rates, balances, reserves, and major revenues and expenditures classifications. Specific size, placement, and wording requirements apply, as set forth in Chapter 200.065(3) of the Florida Statutes. Within two to five days after the advertisements are published, a second public hearing was held to hear public testimony and to adopt a final budget and final millage rates. If, for any reason, the adoption of the final budget is delayed beyond the start of the next fis-cal year, the BOCC can expend moneys as outlined in Chapter 200.065(2)(g) of the Florida Statutes, as amended. Copies of completed resolutions adopting the final mil-lages are forwarded to the Property Appraiser and the Tax Collector by the Clerk of the BOCC within ap-proximately 100 days of certification of preliminary tax-able value by the Property Appraiser. Not later than 30 days following adoption of an ordi-nance or resolution establishing a property tax levy,

THE PROCESS OF ADOPTING THE BUDGET the BOCC shall certify, to the Florida Department of Revenue, compliance with the provisions of Chapter 200 of the Florida Statutes, as amended. In addition to a statement of compliance, the certification package includes a copy of the adopted millage resolution or ordinance, a copy of the budget advertisements includ-ing proof of publication, and a copy of the Certification of Taxable Value form. Copies of the budget shall be filed with the Clerk of the BOCC as public records. Upon final adoption of the budget, the budget shall regulate the expenditures of the County and the budget shall not be amended, except as provided for in Chapter 129.06, Florida Statutes. Pursuant to Chapter 129.07, Florida Statues, it is unlawful for the BOCC to expend or contract for expenditures in any fiscal year in excess of the amount budgeted in each fund. Every appropriation shall lapse at the close of the fiscal year.

THE PROCESS OF ADOPTING THE BIENNIAL

BUDGET FOR FY 10 AND FY 11 Besides complying with the specific legal requirements for adopting a budget and levying ad valorem taxes, the County has a budget process that consists of four distinct phases. The Planning Phase began October 1, 2008 with in-house review of the FY 10 and FY 11 two-year budget process and consideration of comments from the re-view of prior budget documents by the Government Finance Officers Association (GFOA). The FY 08 and FY 09 biennial (two-year) budget received GFOA’s Distinguished Budget Presentation Award. The plan-ning phase continued with preparation of budget in-structions, examples, and training materials. The Preparation Phase for the FY 10 and FY 11 budgets for all BOCC funded organizations formally began with a budget “kick-off” on January 20, 2009. Concurrently, instructions and forms were electroni-cally distributed to all organizations. Historically, de-partments prepared decision units and related summa-ries for only those budget items changing from the pre-viously approved planned budget. Due to the provi-sions of HB-1B approved in 2007, voter approval of Amendment 1 on January 29, 2008 and the decrease in the values of property due to economic conditions, the County advised departments and agencies that reductions in services and programs would be taking place. In light of probable budget reductions, depart-ments were encouraged to submit FY 10 and FY 11 decision units in order to reorganize and reprioritize

continuation level decision units. It was also recog-nized that reductions would be made to the continua-tion level budgets of many organizations during the biennial budget process which may have altered the manner in which continuation level services were de-livered. Decision Units are prepared at various levels of service delivery including “minimum service level”, “continuation service level”, “new mandates” and “de-sired level of service”. These "decision units" describe distinct services and levels at which these services may be offered. Department or agency management then ranks each decision unit by funding source against all decision units in the funding source and in the department. The ranking of "decision units" gives management a means of evaluating what services could be offered at a variety of funding levels by a de-partment. The following represents the definitions of each service level: Minimum Service Level – The most important level of service provided by any organization. Any funding less than this level would result in no appropriation. Re-sources less than those provided at this level is insuffi-cient to accomplish the basic mission. This very basic level of service represents the reason the organization exists and the intended purpose of the organization. Continuation Service Level – This is funding needed to provide the same level of services in the next fiscal year as was provided in the current fiscal year. It does not necessarily provide funding for growth in demand for services. While the continuation level provides for the same number of funded positions, the budgeted cost of those positions is increased to reflect inflation and any increase in benefits. New Mandates – A new mandate represents any re-quest to meet a new Federal law, State Statute, or Board of County Commissioners (BOCC) Ordinance; a request to comply with a BOCC directive supported by a resolution or approved motion; or a request to meet the operating impact of a completed capital project. Desired Service Level – Includes requests for additions to the continuation level of service to an expanded population or geographical base or additions either to initiate a new program or activity. For both FY 10 and FY 11, departments were also allowed to submit "de-sired decision units" reflecting service or activity levels above the continuation level.

THE PROCESS OF ADOPTING THE BUDGET In a continuing effort to deliver the most cost effective and efficient services to the citizens of Hillsborough County, each organization was also asked to submit a proposal for efficiencies or reductions to its FY 10 and FY 11 continuation level budgets. The purpose of this initiative was to examine how services are provided and identify opportunities for cost savings within exist-ing programs. The expectation is that service delivery would not be measurably reduced as a result of these efficiencies. At a minimum, the efficiency proposal was to reflect additional cost savings from FY 10 and FY 11 budgets at the continuation levels for a depart-ment, including all funding sources. The deadline for BOCC departments and agencies to submit their budget packages to the Management and Budget Department was March 3, 2009. Although Florida Statutes allow most Constitutional Officers to submit their budgets on June 1st, the Board approved a resolution, as allowed by Florida statutes, to require the Sheriff, Clerk of the Circuit Court, and the Supervi-sor of Elections to submit their budgets by May 1. All were able to supply budget information by May 1, 2009. The Review Phase consisted of scheduled budget work sessions conducted by the County Administrator and attended by the Administrators, a representative from the County Attorney’s Office and budget staff. The Internal Performance Auditor and County Com-missioners could also attend. In these sessions, the budgets of each department and agency were re-viewed with department and agency staff. These ses-sions began in April and continued into May. In addition to the departmental budget meetings, there were five formal budget workshops with the BOCC dur-ing the Preparation and Review Phases. The Public Adoption Phase begins with the formal presentation of the County Administrator's Recom-

mended Biennial Budget for FY 10 and FY 11 at a Board meeting on June 3, 2009. The BOCC’s review of the budget and the public process of review, change, and formal adoption lasts through late Sep-tember. This phase included six and possible seven workshops with the BOCC and four public hearings, two of which are mandatory under State law. The second milestone of this phase involves setting the proposed millage rates for FY 10. This is sched-uled to be done at a workshop on July 31st. The pro-posed millage rates approved at the July 31st work-shop are used by the Property Appraiser to prepare Truth-in-Millage (TRIM) notices distributed in mid-August. TRIM notices advise county taxpayers of how tax rates proposed by all local taxing authorities combined with current information on assessed value of real property will affect the taxes on each taxed parcel of land. The TRIM notice also serves as the official notification of the time and place of the first public hearing to adopt the tentative millage rates and a tentative budget by each taxing authority. The third milestone in this phase is the first of two State required public budget hearings. The first public budget hearing will be held September 8, 2009. After hearing public testimony at the hearing, the BOCC will adopt tentative millage rates and a tentative FY 10 budget. The fourth and final milestone in this phase was the adoption of the FY 10 budget and millage rates at the second public hearing held on September 17, 2009. The second public hearing is advertised by a published notice with detailed information of the tentative millage rates and the tentative budget.

THE PROCESS OF ADOPTING THE BUDGET

Budget Process Milestones Planning

• October - December 2008 - Staff review of previous biennial budget process, comments from GFOA reviewers, and Board policies

Preparation

• January 20, 2009 – “Kick-off” with departments, boards and agencies. Distribution of Budget Instructions, Forms, Personnel Worksheets and various budget reports to all organizations. Prior to January 20th, training began in use of computer-based budget and personnel systems, preparation of decision units and mission and key objective statements and performance measurement. • March 3, 2009 – Budget Submissions due from all organizations except Constitutional Officers • May 1, 2009 - Budget Submissions due from Sheriff, Clerk, and Supervisor of Elections • June 1, 2009 – Budget Submission due from Property Appraiser

Review • April – May - County Administrator review of proposed budgets and decision units with Management and Budget Department staff, and Assistant County Administrators • Budget Workshops:

February 11, 2009—Budget workshop with presenta-tion of Pro Forma

February 25, 2009 March 31, 2009 April 8, 2009 April 22, 2009

• June 1 - Preliminary tax roll information from the Prop-

erty Appraiser’s Office available.

Public Adoption

• June 3, 2009 – The County Administrator delivers the Recommended Beinnial Budget for FY 10 and FY 11 and the Recommended Capital Improvement Program FY 10 – FY 15 to the Board of County Commissioners • Budget Workshops:

June 4, 2009 June 11, 2009 June 18, 2009 July 16, 2009 July 22, 2009 July 29, 2009 (if needed) July 31, 2009—Budget Reconciliation

• Non– Mandatory Public Hearings June 9, 2009 July 16, 2009

• September 8, 2009 – First State-Required Public Hearing to adopt tentative millage rates and a tentative budget • September 17, 2009 – Second State-Required Public Hearing to adopt final millage rates and the FY 10 operat-ing and capital budgets.

BUDGET SUMMARY

FY 08 FY 09 FY 10 FY 11Fiscal Year Actual Adopted Recommended Planned

PROPERTY TAX RATES (In Mills) Countywide (1) 5.8050 5.8043 5.8165 5.8190Library District (2) 0.6083 0.5583 0.5583 0.5583General Purpose MSTU (3) 4.4014 4.4004 4.4075 4.4111VALUE OF 1 MILL (In Millions of $) (4)

Countywide $87.8 $83.7 $72.8 $66.4Library District 84.2 80.2 69.7 63.6Unincorporated 54.5 50.9 43.7 39.3BUDGET SUMMARY (In Millions of $)Operating $1,654.3 $1,723.8 $1,591.0 $1,596.8Capital (net of reserves) (5) 520.0 355.6 34.4 126.6Debt Service 192.6 120.7 392.9 502.5Reserves & Refunds (5) 0.6 772.7 707.2 764.9MAJOR ORGANIZATION OPERATINGBUDGET (In Millions of $)Board of County Commissioners $2.7 $2.8 $2.5 $2.5County Administrator 911.3 972.6 901.7 913.2County Attorney 9.6 9.5 7.7 7.7Elected Officials 440.3 451.8 437.7 444.9Judicial 10.7 11.3 10.2 9.2Guardian Ad Litem 0.5 0.6 0.2 0.2Boards, Commissions & Agencies 27.8 27.1 24.7 21.9Non-Departmental 963.9 724.4 633.7 826.5 $2,366.9 $2,200.1 $2,018.5 $2,226.1CAPITAL BUDGET (In Millions of $) Fire $4.1 4.3 ($4.8) $1.4 Governments Facilities 78.6 55.9 (15.9) 4.0 Libraries 9.5 5.2 (0.8) 6.3 Parks 34.5 18.3 8.2 9.2 Solid Waste 66.7 8.7 24.2 32.7 Stormwater 4.3 17.0 12.4 8.7 Transportation 149.9 150.6 (34.7) 14.3 Water/Wastewater & Reclaimed Water 162.2 85.7 36.9 42.6 Other Non-CIP 10.2 10.0 8.8 7.5 $520.0 $355.6 $34.4 $126.6Detail may not add to totals because of rounding.Note: The County uses an all years budget process for capital projects (see glossary for definition of all years budget process).(1) See the pages entitled Millage Comparison for an explanation of countywide millage rates. Includes millage levies for debt service.(2) Includes properties within the City of Tampa and the unincorporated areas of the County.(3) Unincorporated area - includes Parks General Obligation millage.(4) Based on Property Appraiser taxable assessed values as of July 1. (5) Reserves are budgeted but not expended. Actual expenditures for the operating budget, capital budget, or debt service may include drawdown of reserves. Actual expenditures shown in previous years reflect refunds.

BUDGET SOURCES AND USES OF FUNDS

FY 08 FY 09 FY 10 FY 11SOURCES Actual Adopted Recommended Planned

Fund Balance Begin Of Year $881.4 $908.3 $856.9 $823.4Revenue:Ad Valorem Taxes 771.7 756.5 656.5 595.3Other Taxes 277.3 284.2 255.7 268.3Licenses And Permits 16.0 13.9 57.3 53.9Intergovernmental Revenue 235.5 235.8 210.3 219.0Charges For Services 503.5 554.2 506.3 534.9Fines And Forfeits 6.2 5.4 4.8 4.8

Miscellaneous Revenue (including interest) 177.7 143.2 75.3 51.9

Total Revenue 1,988.0 1,993.0 1,766.2 1,728.0

Transfers 964.2 1,059.2 742.6 784.5Other Non-Revenues 411.7 142.8 174.6 511.6Less 5% Required By Law 0.0 (71.3) (72.2) (72.2)

TOTAL AVAILABLE $4,245.3 $4,032.0 $3,468.2 $3,775.3

USESOperating Budget:Compensation $714.1 $760.9 $701.2 $704.2Operating Expenses 887.9 917.2 854.0 860.1Equipment 52.3 45.8 35.8 32.5Total Operating Budget 1,654.3 1,723.8 1,591.0 1,596.8

Capital Budget (net of reserves) 520.0 355.6 34.4 126.6

Debt Service 192.6 120.7 392.9 502.5

Transfers 964.2 1,059.2 742.6 784.5

Reserves and Refunds:Operating 0.6 703.6 693.1 714.1Capital 0.0 22.3 (29.9) 18.6Debt 0.0 46.8 43.9 32.2Total Reserves and Refunds 0.6 772.7 707.2 764.9

TOTAL USES $3,331.7 $4,032.0 $3,468.2 $3,775.3Detail may not add to totals because of rounding.Amounts expressed in millions of dollars, rounded to the nearest one hundred thousand. Note: The County uses an all years budget process for capital projects. This means that the current year's budget will only reflect will only reflect changes in funding, such as additional funds being added to a project budget or unneeded funds being subtracted.Prior year funding will remain with the project until completion and will not need to be reappropriated every year.


Note: Sources and Uses shown above exclude $742.6 million in Transfers In and Transfers Out, respectively. With the exception ofFund Balance, Other-Non-Revenues, and Transfers In, many of the other revenues are subject to a statutory 5% reduction. That is,only 95% of anticiapted revenue may be budgeted. As the reduction may only apply to selected revenues in any category, the numbers in this chart have not been reduced. Totals may not add up to 100% due to rounding.

WHERE THE MONEY COMES FROM (SOURCES)FY 10 - ALL FUNDS

Charges For Services $506.3 Million

18%Intergovt. Rev.$210.3 Million

8%

Other Taxes $255.7 Million

9%

Ad Valorem Taxes $656.5 Million

23%

Fund Balance $856.9 Million

31%

Lic./Fines/Permits $62.1 Million

2%

Misc. Rev.$75.3 Million

3%

Other Non-Rev.$174.6 Million

6%

WHERE THE MONEY GOES (USES) FY 10 - ALL FUNDS

Reserves$707.2 Million

26%

Debt Service$392.9 Million

14%

Capital Budget$34.4 Million

1% Operating Budget$1,591.0 Million

59%


Note: Sources and Uses shown above exclude $784.5 million in Transfers In and Transfers Out, respectively. With the exception ofFund Balance, Other-Non-Revenues, and Transfers In, many of the other revenues are subject to a statutory 5% reduction. That is,only 95% of anticiapted revenue may be budgeted. As the reduction may only apply to selected revenues in any category, the numbers in this chart have not been reduced. Totals may not add up to 100% due to rounding.

WHERE THE MONEY COMES FROM (SOURCES)FY 11 - ALL FUNDS

Other Non-Rev.$511.6 Million

17%

Misc. Rev.$51.9 Million

2%

Lic./Fines/Permits $58.6 Million

2%

Fund Balance $823.4 Million

27%

Ad Valorem Taxes $595.3 Million

19%

Other Taxes $268.3 Million

9%

Intergovt. Rev.$219.0 Million

7%

Charges For Services $534.9 Million

17%

WHERE THE MONEY GOES (USES) FY 11 - ALL FUNDS

Reserves$764.9 Million

26%

Debt Service$502.5 Million

17%

Capital Budget$126.6 Million

4%

Operating Budget$1,596.8 Million

53%

DEPARTMENT BUDGET SUMMARY COMPARISON

FY 08 FY 09 FY 10 FY 11Actual Adopted Recommended Planned

BOARD OF COUNTY COMMISSIONERSBoard of County Commissioners $2,173,854 $2,293,377 $2,223,218 $2,261,493County Internal Performance Auditor 487,200 491,806 264,222 227,775

TOTAL BOARD OF COUNTY COMMISSIONERS 2,661,054 2,785,183 2,487,440 2,489,268

COUNTY ATTORNEY 9,642,237 9,524,589 7,738,923 7,738,923

COUNTY ADMINISTRATOR Affordable Housing Office 7,641,671 15,773,023 8,363,054 7,947,913 Aging Services 20,273,689 19,904,733 17,503,665 13,468,217 Animal Services 8,119,088 8,526,890 6,922,134 5,804,608 Children's Services 42,121,887 43,842,295 42,844,793 42,041,434 Code Enforcement 7,226,088 6,733,807 4,280,507 4,365,097 Communications Department 4,252,394 3,494,843 2,318,218 2,343,271 Community Liaison Section 2,699,539 1,449,313 2,131,353 1,504,937 Consumer Protection & Professional Responsibility 1,460,941 1,505,576 0 0 County Administrator 3,484,772 4,291,893 2,279,265 2,311,778 Debt Management 902,293 791,106 705,791 649,788 Economic Development 6,691,237 2,276,291 1,930,169 1,707,630 Emergency Dispatch Center 2,340,534 2,738,441 2,272,073 2,284,995 Emergency Management 1,433,997 1,278,280 1,127,229 1,131,349 Emergency Telephone (911) 0 0 6,334,885 6,346,836 Equal Opportunity Administrator 315,879 313,127 118,986 121,103 Extension Services 1,596,510 1,787,563 1,351,264 1,151,774 Fire Rescue 108,847,500 116,225,359 114,716,254 116,872,859 Fleet Management 27,031,948 30,951,459 31,252,149 32,733,060 Health & Social Services 159,293,904 176,719,711 177,752,279 187,510,507 Housing & Community Code Enforcement 7,987,251 0 0 0 HIPAA Compliance Office 240,566 277,883 223,246 224,044 Human Resources 4,281,579 4,853,184 4,114,569 4,167,790 Information & Technology Services 27,015,142 29,018,024 13,592,651 13,618,634 Library Services 36,481,795 40,097,322 38,172,387 39,536,331 Management & Budget 2,651,354 2,770,262 2,004,986 2,067,399 Medical Examiner 4,684,407 5,073,451 3,978,337 3,931,762 Neighborhood Relations 547,901 0 0 0 Parks, Recreation & Conservation 48,407,894 53,959,962 41,602,212 38,364,299 Planning & Growth Management 27,857,060 28,892,298 21,061,756 20,584,744 Public Safety 64,053 0 0 0 Public Works 81,640,863 83,844,610 81,371,637 80,293,983 Procurement Services 2,601,105 2,719,205 2,090,148 2,122,319 Real Estate 30,727,821 32,478,290 24,969,528 24,835,998 Security Services Agency 4,358,124 4,888,113 3,868,531 3,976,767 Solid Waste Management 73,731,299 87,911,880 91,303,393 94,679,324 Water Resource Services 152,234,165 157,254,478 149,161,701 154,538,460 Water Resources Team 3,781 0 0 0 TOTAL COUNTY ADMINISTRATOR 911,250,031 972,642,672 901,719,150 913,239,010

DEPARTMENT BUDGET SUMMARY COMPARISON


ELECTED OFFICIALS BOCC Judicial Services Cost 0 Clerk of the Circuit Court 20,760,007 19,868,557 17,971,963 18,192,918 Property Appraiser 11,872,481 12,048,544 12,038,718 12,038,718 Public Defender 1,053,285 1,114,895 1,114,369 1,114,602 Sheriff's Office 361,767,651 377,642,165 370,245,135 378,744,911 State Attorney Part I 1,793,894 1,307,474 1,384,514 1,360,666 State Attorney Part II (Victim Assistance) 2,514,655 2,575,746 0 0 Supervisor of Elections 12,904,023 6,699,071 8,848,293 9,506,543 Tax Collector 27,257,181 30,096,177 25,372,220 23,181,709 Value Adjustment Board 402,448 461,377 752,751 759,459 TOTAL ELECTED OFFICIALS 440,325,625 451,814,006 437,727,963 444,899,526

JUDICIAL BRANCH (ADMIN OFC OF COURTS) 10,704,245 11,274,954 10,198,784 9,194,015

GUARDIAN AD LITEM 544,842 602,284 228,642 231,746

BOARDS, COMMISSIONS & AGENCIES Charter Review Board 0 0 9,500 0 Civil Service Board 2,686,254 3,353,371 3,443,600 3,443,600 Environmental Protection Commission 16,255,687 15,350,840 13,335,427 11,927,969 Law Library Board 475,257 482,233 467,550 477,689 Legislative Delegation 190,492 237,034 179,452 86,977 Metropolitan Planning Organization 2,082,844 1,635,198 2,191,806 1,630,126 Planning Commission 5,897,844 5,781,424 4,800,239 4,076,601 Soil & Water Conservation Board 237,716 251,785 231,992 235,330 TOTAL BOARDS, COMMISSIONS 27,826,094 27,091,885 24,659,566 21,878,292

NON-DEPARTMENTAL Capital Improvement Program Projects 1 510,927,406 345,410,198 25,489,697 119,039,888 Debt Service Accounts 2 194,708,811 121,217,793 393,721,595 503,176,548 Governmental Agencies 101,540,063 85,890,212 79,606,919 76,172,945 Major Maintenance & Repair Program 6,645,806 8,678,168 7,596,419 6,894,384 Non-Departmental Allotments 125,585,527 139,116,213 108,554,393 104,359,980 Nonprofit Organizations 24,512,290 24,063,581 18,750,529 16,814,082 TOTAL NON-DEPARTMENTAL 963,919,903 724,376,165 633,719,552 826,457,827

TRANSFERS, RESERVES & REFUNDS Reserves and Refunds 607,116 772,695,410 707,029,023 764,673,999 Intrafund Transfers 497,725,169 535,228,991 438,264,748 421,926,418 Interfund Transfers 466,455,942 523,922,525 304,380,685 362,576,043 TOTAL TRANSFERS, RESERVES & REFUNDS 964,788,227 1,831,846,926 1,449,674,456 1,549,176,460

TOTAL BOARD OF COUNTY COMMISSIONERSAND CONSTITUTIONAL OFFICERS $3,331,662,258 $4,031,958,664 $3,468,154,476 $3,775,305,067(1) Excludes funding for Capital Projects under the specific control of various operating departments.(2) This category includes all costs charged to the Debt Service Department, not only costs associated with interest and principal payments, and includes consulting fees and other operating costs not classified under the Florida Uniform Accounting System as Debt Service.

FY 08 FY 09 FY 10 FY 11 ChangesOrganization Adopted Adopted Recommended Planned FY 09 to FY 10County Administrator - Funded FTE 5,761.11 5,677.77 4,975.93 4,826.91 -701.84 Funded Positions 6,267.00 6,258.00 5,403.00 5,242.00 -855.00Sheriff - Funded FTE 3,583.50 3,609.50 3,602.50 3,602.50 -7.00 Funded Positions 3,774.00 3,800.00 3,793.00 3,793.00 -7.00Clerk of the Circuit Court - Funded FTE 119.00 115.00 112.00 112.00 -3.00 Funded Positions 119.00 115.00 112.00 112.00 -3.00Boards, Commissions, and Agencies - Funded FTE 259.00 244.20 243.20 242.20 -1.00 Funded Positions 263.00 248.00 247.00 246.00 -1.00Judicial - Funded FTE 54.50 58.50 56.50 56.50 -2.00 Funded Positions 55.00 59.00 57.00 57.00 -2.00Guardian Ad Litem - Funded FTE 5.00 5.00 4.00 4.00 -1.00 Funded Positions 5.00 5.00 4.00 4.00 -1.00County Attorney - Funded FTE 82.88 79.88 76.00 76.00 -3.88 Funded Positions 84.00 82.00 79.00 79.00 -3.00Other Elected Officers - Funded FTE 530.00 524.00 490.00 490.00 -34.00 Funded Positions 531.00 525.00 490.00 490.00 -35.00Board of County Commissioners - Funded FTE 21.00 21.00 21.00 21.00 0.00 Funded Positions 21.00 21.00 21.00 21.00 0.00Internal Performance Auditor - Funded FTE 4.00 4.00 2.00 2.00 -2.00 Funded Positions 4.00 4.00 2.00 2.00 -2.00

Total Funded FTE's 10,419.99 10,338.85 9,583.13 9,433.11 -755.72Total Funded Positions 11,123.00 11,117.00 10,208.00 10,046.00 -909.00

SUMMARY OF FUNDED FULL-TIME EQUIVALENT POSITIONSAND FUNDED POSITIONS

0 500 1,000 1,500 2,000 2,500 3,000 3,500 4,000 4,500 5,000 5,500 6,000 6,500 7,000

Number of Positions

County Administrator

Sheriff

Clerk - Circuit Court

Boards/Comm/Agencies

Judicial

Guardian Ad Litem

County Attorney

Other Elected Officers

BOCC

Org

aniz

atio

n

FTE AND TOTAL POSITIONS POSITIONS FTE

For purposes of comparison, a 20 hour per week position counts as one funded position, but only as 0.5 FTE position.

BUDGET BY PROGRAM

The following charts provide a graphic presentation of the County’s budget by program. Program categories reflected in this document are defined by the State of Florida, and those definitions have been redefined somewhat over time. To the extent they are similarly applied by local governments, they provide information that can be compared from jurisdiction to jurisdiction. A breakout of the budget by program allows an assess-ment of the priorities that are reflected in this budget. Such a presentation allows the reader to see how much of the budget has been allocated to a particular purpose regardless of which organization provides the service. The first chart provides an overview across all funding sources. While it portrays the most global picture of priorities, the Board of County Commissioners may have little or no discretion in how some funding sources are allocated to programs. For example, gasoline tax reve-nue may be only allocated to the transportation pro-gram. A grant for services to the elderly may be only allocated to human services. Self-funded operations such as the County’s water/wastewater enterprise and solid waste enterprise pay their way through user fees and charges. The revenue generated by these “physical environment” services is not available for any other use. The remaining charts provide an overview for a smaller portion of the budget: the two major operating funds – each of which relies primarily on property taxes. These funds are the Countywide General Fund and the Unin-corporated Area General Fund.

The All Funds chart provides a picture of total exist-ing program funding.

The Countywide General Fund chart and the Un-

incorporated Area General Fund chart each pro-vide information on where tradeoffs may be most easily made between programs. A reallocation of these discretionary funds would subsequently change the All Funds chart to reflect the new priori-ties.

In preparing the charts, certain components of the budget have been excluded. All charts exclude re-serves. Reserves are non-recurring components of the budget that cannot be used to meet recurring program needs. Reserves are required for several reasons: for bond financing requirements, to accumulate funds for repair and replacement of existing assets, or to provide

stop-gap funding in the event of a revenue shortfall or unanticipated cost. All charts also exclude administrative or “general gov-ernment” costs. Some of these costs are legally re-quired while others are discretionary. Legal require-ments include the commission paid to the Tax Collector for collecting County taxes, County Commissioners’ salaries, the Property Appraiser’s budget approved by the Florida Department of Revenue, and funding to other governments required by the referendum that ap-proved the Community Investment Tax (a local option sales tax). Major components of general government are presented in the tables that follow the charts. Both discretionary and legal requirements are needed to sup-port the direct services to citizens reflected in the vari-ous programs shown in each chart. The presentation in these charts is not intended to sug-gest that changes cannot be made in administrative (general government) areas of the budget, but such changes may impact the delivery of numerous direct services in other program areas. For example, a reduc-tion in the allocation of funding to financial services in order to shift funding from the general government pro-gram to the transportation program could result in slower payment processing to not only the expanded transportation program, but also to all other existing programs. A shift in property tax funding from, for ex-ample, an economic environment program to transporta-tion is more feasible, since it would be unlikely to impact any other programs.

Because of the difference in dollar value of the three charts, a reallocation of priorities in either of the tax funds charts would have a smaller impact in shifting pri-orities in the All Funds chart.

For example, to increase the 4.7% allocation to eco-nomic environment and housing in the All Funds – FY 10 chart by one percentage point to 5.7% would require an added $12.8 million increase in funding. A $12.8 million shift to economic environment and housing in the Unincorporated Area General Fund would require a 4.7 percentage point shift in priorities from one or more other program areas because each percentage point shift in that fund equals about $2.7 million.

PROGRAM DESCRIPTIONS The Budget by Program schedules in the following pages reflect expenditures by major State of Florida Uniform Accounting System (UAS) classifications. The classification descriptions below will assist the reader in understanding what major County services and func-tions are included within each classification. They ap-pear in the same order in which they appear in the de-tailed schedules. For those interested, the complete State of Florida Uniform Accounting System Manual is available as a downloadable file from the State of Flor-ida website. Public Safety – services related to the security of per-sons and property. These include: • Law Enforcement – expenditures related to en-

forcement of applicable laws by the Sheriff’s Office and other law enforcement agencies.

• Fire Rescue – expenditures related to both fire

control and ambulance and rescue services. • Detention/Corrections – expenditures related to

confinement of prisoners, sentenced or otherwise, and rehabilitation of offenders. These include costs associated with the County jail, parole and probation services, juvenile homes, work release programs and other related expenses.

• Public Safety Protective Inspections - expendi-

tures related to provision of inspections relevant to issuance of a license, permit or certificate relating to public safety not included elsewhere. These in-clude costs relating to code enforcement inspec-tions, child care facility inspections and building and zoning inspections.

• Emergency and Disaster Relief Services - ex-

penditures related to defense against and relief from disasters. These include costs associated with County emergency management, including operating the Emergency Operations Center, cer-tain Fire Rescue operations and other emergency preparation and relief costs.

Physical Environment – services for achieving a sat-isfactory living environment by controlling and utilizing elements of the environment. These include: • Solid Waste – expenditures related to collection

and disposal of garbage, refuse and solid waste.

• Water/Sewer Combination Services - expendi-tures related to provision of water and sewer ser-vices as a combined unit operation.

• Conservation and Resource Management - ex-

penditures related to conservation and manage-ment of natural resources. These include costs re-lating to environmental protection, aquatic plant control, programs run by the Extension Depart-ment, the County Environmentally Sensitive Land Acquisition Program, review of development plans for determination of environmental impact and other related costs.

• Flood Control – expenditures related to flood con-

trol programs and facilities, primarily encompassed in the County stormwater program.

• Other Physical Environment – all other expendi-

tures related to the physical environment not pro-vided for above. These costs primarily include re-view of development plans for environmental im-pacts.

Transportation – services for provision of safe and adequate flow of vehicles, travelers, and pedestrians. These include: • Road and Street Facilities – expenditures related

to provision and maintenance of road and street facilities and ancillary facilities such as bridges, viaducts, sidewalks, traffic control devices, street lights, right-of-way, shoulders and other facilities incidental to the proper movement of traffic.

• Transport Transit Systems – expenditures re-

lated to the provision of mass transit systems. This consists primarily of funds provided to the Hillsborough Area Regional Transit Authority (HART) from transportation impact fee revenues.

• Other Transportation – all other transportation

related expenditures not provided for above. Economic Environment – services related to devel-opment and improvement of the economic condition of the community and its residents. These include: • Industry Development – expenditures related to

promotion and encouragement of industry devel-opment which will directly or indirectly benefit the community. This includes promotion of tourism as

PROGRAM DESCRIPTIONS

well as encouragement of a desirable firm or in-dustry to relocate to the County.

• Veterans Services – expenditures related to the provision of services including counseling, assis-tance in attaining educational and financial bene-fits, housing and employment opportunities to eli-gible veterans. These costs also include the County’s expenditures for the ad valorem tax relief program for veterans.

• Housing and Urban Development – expenditures

related to the provision of public housing and other urban development projects. These costs include affordable housing, Section 8 housing, and Com-munity Development Block Grant fund expendi-tures.

• Other Economic Environment – all other costs

primarily related to the economic environment not already provided for above. These costs include the impact fee waiver program implemented to en-courage development in targeted areas of the County, and grants to non-profit agencies provid-ing tourism or economic development related ser-vices.

Human Services – services for care, treatment and control of human illness, injury or handicap; and for the welfare of the community as a whole and its individu-als. These include mental health, physical health, pub-lic assistance programs, indigent health care, and pro-grams to assist developmentally disabled persons. These include: • Health – expenditures related to the provision of

nursing, dental, diagnostic, rehabilitation and other services for the care and treatment of the sick, and for the control and prevention of disease. These costs include the County indigent health care pro-gram, mosquito control, physical health and well-being services provided by the Health and Social Services Department, certain animal services costs and the County’s annual contribution to Tampa General Hospital.

• Mental Health – expenditures related to diagnosis

and treatment of mental illnesses, and the provi-sion of mental health services for public use. These costs primarily consist of mental health ser-vices provided by the Health and Social Services Department.

• Human Services Public Assistance – expendi-

tures related to the provision of economic assis-

tance to the indigent residents of the County, in-cluding case management, counseling, general assistance, and indigent burial services.

• Other Human Services – expenditures related to

the provision of other human services that cannot reasonably be classified into one of the above classifications. These include services to the ag-ing, children’s services, Headstart and Early Head-start, respite care programs, transportation assis-tance, food programs, education and counseling programs and grants to non-profit agencies provid-ing rehabilitation and care programs.

Culture/Recreation – services related to the provision and maintenance of cultural and recreational facilities and activities for the benefit of citizens and visitors. These include: • Libraries – expenditures related to the provision,

maintenance and operation of library facilities and services.

• Parks and Recreation – expenditures related to the provision and operation of recreational facilities and activities for both participant and spectator in-volvement, including parks and recreational facili-ties, but excluding stadiums, auditoriums, civic centers and marinas.

• Cultural Services – expenditures related to the

provision and maintenance of facilities and ser-vices for citizen involvement in activities of a cul-tural nature. These include any County funding for the Museum of Science and Industry, the Lowry Park Zoo, the Tampa Aquarium and the Perform-ing Arts Center.

Special Recreation Facilities – expenditures re-

lated to the provision and maintenance of special purpose facilities such as stadiums, auditoriums, civic centers, and marinas. These costs include funding provided to the Tampa Sports Authority re-lating to the County’s share of operating deficits and ad valorem taxes for the Raymond James Sta-dium, Legends Field, and the St. Petersburg Times Forum and debt service related to certain stadium related bond issues.

• Other Culture/Recreation – expenditures related

to the maintenance of other cultural or recreational services not otherwise classified above. These in-clude funds provided for historic landmark preser-vation, the public art program and funding provided

PROGRAM DESCRIPTIONS

to non-profit agencies providing cultural or recrea-tional services to County residents.

Courts – expenditures for State mandated County payments for the Judicial Branch, State Attorney, Pub-lic Defender, Conflict Counsel and Guardian Ad Litem facilities and technology. General Government Services – non-court related services provided by the legislative and administrative branches of the County for the benefit of the public and the governmental body as a whole. This does not in-clude administrative services provided by a specific department in support of services including in another classification above. These include: • Legislative – direct costs charged for the perform-

ance of the Board of County Commissioners’ pri-mary and subsidiary activities.

• Executive – expenditures related to the provision

of executive management and administration as provided by the County Administrator and other staff in the County Administrator’s Office.

• Financial and Administrative – expenditures re-

lated to the provision of financial and administra-tive services including budgeting, accounting, au-diting, property appraisal, tax collecting, personnel, purchasing, pension administration, communica-tion, printing, stores, property control and grants development.

• Legal Counsel – expenditures related to the pro-

vision of legal services by the County Attorney’s Office.

• Comprehensive Planning – expenditures related

to the provision of master planning, zoning and de-velopment.

• General Government Debt Service – expendi-

tures related to principal and interest payments and other non-proprietary fund debt associated costs.

• Other General Government – expenditures re-lated to other general government services not otherwise classified above. These include capital and maintenance for general government facilities not associated with one of the classifications pre-viously discussed, including fleet management, communications, the County self-insurance pro-grams, legislative delegation, procurement ser-vices, non-project specific real estate surveying, acquisition, and maintenance, maintenance and operation of parking facilities and security services.

Nonexpenditure Disbursements – Use of funds that do not represent expenditures for operating or capital purposes. Includes inter- and intrafund transfers and reserves and refunds. • Transfers – represent transfers from one County

fund to another, which are not repayable and do not constitute payment or reimbursement for goods provided or services performed, and do not repre-sent an expenditure of the County as whole.

• Reserves and Refunds – reserves represent non-

spendable budgetary appropriations. Before re-serves can be expended, they must be appropri-ated for a specific use by the Board of County Commissioners. Reserves are used to provide a mechanism to meet unanticipated costs relating to normal operations or disasters, to provide a cush-ion against revenue shortfalls, or to set aside fund-ing for future use. Certain types of reserves may be required by bond covenants or other agree-ments. Refunds relate to reimbursements by the County in the current fiscal year to payors for reve-nues received in a prior fiscal year.

Other Nonoperating Costs – payments by proprietary funds (enterprise funds) other than those for operating purposes. These consist primarily of budgeted interest and principal for debt service on enterprise fund com-mercial paper and long term debt.

BUDGET BY PROGRAMALL FUNDS

FY 08 FY 09 FY 10 FY 11Program Adopted Adopted Recommended Planned

Public SafetyLaw Enforcement 210,010,603 221,244,027 217,935,865 221,013,271Fire Rescue 125,816,046 121,603,025 108,938,667 117,312,410Detention/Corrections 183,527,726 158,280,779 127,758,754 163,424,334Public Safety Protective Inspections 24,814,251 21,822,531 14,780,823 14,669,493Emergency & Disaster Relief Services 4,027,592 4,259,487 2,345,382 2,331,407Medical Examiner 4,611,937 4,543,319 3,997,337 3,950,762Consumer Affairs 1,107,969 1,162,404 0 0Other Public Safety 9,391,990 9,900,532 9,469,581 8,806,764

Subtotal 563,308,114 542,816,104 485,226,409 531,508,441Physical EnvironmentPhysical Environment/Solid Waste 92,647,763 96,578,914 115,530,019 127,329,324Water/Sewer Combination Services 226,237,759 243,713,619 184,895,982 197,424,823Conservation & Resource Management 34,962,516 22,397,076 9,171,033 17,144,596Flood Control 32,110,227 27,697,901 22,820,297 17,438,730Other Physical Environment 367,701 327,801 244,326 249,150

Subtotal 386,325,966 390,715,311 332,661,657 359,586,623TransportationRoad & Street Facilities 212,799,562 211,841,777 32,664,386 80,786,801Transport Transit Systems 483,271 379,924 93,942 93,942Other Transportation 2,321,149 0 0 0

Subtotal 215,603,982 212,221,701 32,758,328 80,880,743Economic EnvironmentIndustry Development 38,862,149 52,854,605 35,804,713 27,982,246Veterans Services 1,404,144 2,139,530 273,719 278,033Housing & Urban Development 32,103,629 31,883,971 23,687,208 23,395,503Other Economic Environment 6,085,125 7,898,625 ( 127,392) 811,343

Subtotal 78,455,047 94,776,731 59,638,248 52,467,125Human ServicesHealth 141,416,917 148,030,187 150,483,998 159,143,632Mental Health 2,444,426 2,831,822 2,643,700 2,578,900Human Services Public Assistance 10,240,039 9,989,503 9,122,123 8,366,526Other Human Services 99,307,653 85,035,253 79,445,677 73,641,669

Subtotal 253,409,035 245,886,765 241,695,498 243,730,727Culture/RecreationLibraries 54,650,013 45,748,871 37,820,079 46,228,842Parks & Recreation 57,538,511 69,662,311 60,296,070 47,467,181Cultural Services 2,517,862 1,222,242 971,362 687,862Special Recreation Facilities 4,086,185 6,951,811 ( 248,746) 2,104,136Other Culture/Recreation 2,667,949 794,932 356,979 52,282

Subtotal 121,460,520 124,380,167 99,195,744 96,540,303CourtsCourt-Related Services 34,934,577 44,963,959 28,707,479 27,330,220

Subtotal 34,934,577 44,963,959 28,707,479 27,330,220

Total Citizen Programs $1,653,497,241 $1,655,760,738 $1,279,883,363 $1,392,044,182



General Government ServicesLegislative $2,897,126 $2,939,332 $2,651,589 $2,653,417Executive 6,079,977 5,919,558 3,778,728 3,734,150Financial & Administrative 186,309,677 152,759,924 128,347,540 121,627,906Legal Counsel 10,192,400 10,014,589 8,218,923 8,218,923Comprehensive Planning 21,027,680 21,272,209 17,481,225 15,608,032General Government Debt Service 90,837,389 81,738,533 363,510,394 474,969,773Other General Government 207,930,767 230,293,699 184,529,002 179,197,394

Subtotal 525,275,016 504,937,844 708,517,401 806,009,595Nonexpenditure DisbursementsTransfers 978,513,101 1,059,151,516 742,645,433 784,502,461Reserves & Refunds 849,101,065 772,695,410 707,029,023 764,673,999

Subtotal 1,827,614,166 1,831,846,926 1,449,674,456 1,549,176,460Other Nonoperating CostsOther Nonoperating 40,344,955 39,413,156 30,079,256 28,074,830

Subtotal 40,344,955 39,413,156 30,079,256 28,074,830

Grand Total $4,046,731,378 $4,031,958,664 $3,468,154,476 $3,775,305,067

The categories used in this schedule are defined by the State of Florida in the State Uniform Accounting System Manual

Note: In FY 00 the County implemented an all years budget process for capital projects. This means that beginning in FY 00the current year's budget will only reflect changes in funding, such as additional funds being added to a project budget or unneeded funds being subtracted. Prior year funding will remain with the project until completion and will not need to be reappropriated every year.


Public SafetyLaw Enforcement $100,066,105 $108,158,461 $105,210,593 $106,178,045Fire Rescue 8,500 28,609 28,609 28,609Detention/Corrections 152,327,378 156,443,640 155,165,173 160,554,691Public Safety Protective Inspections 1,395,044 1,221,750 353,773 0Emergency & Disaster Relief Services 1,382,602 1,223,453 965,896 973,149Medical Examiner 4,274,777 4,543,319 3,997,337 3,950,762Consumer Affairs 1,107,969 1,162,404 0 0

Subtotal 260,562,375 272,781,636 265,721,381 271,685,256Physical EnvironmentWater/Sewer Combination Services 300,000 200,000 200,000 200,000Conservation & Resource Management 12,713,151 15,393,680 12,122,139 10,033,648

Subtotal 13,013,151 15,593,680 12,322,139 10,233,648TransportationTransport Transit Systems 179,000 176,000 0 0

Subtotal 179,000 176,000 0 0Economic EnvironmentIndustry Development 21,198,364 19,370,062 16,724,591 15,211,939Veterans Services 404,144 2,139,530 273,719 278,033Other Economic Environment 285,125 98,625 67,718 61,343

Subtotal 21,887,633 21,608,217 17,066,028 15,551,315Human ServicesHealth 11,131,459 11,639,028 9,162,459 8,063,617Mental Health 1,274,136 1,151,968 1,115,179 1,050,379Human Services Public Assistance 9,068,188 8,761,887 7,858,157 7,102,560Other Human Services 37,166,359 36,536,728 30,376,977 24,699,911

Subtotal 58,640,142 58,089,611 48,512,772 40,916,467Culture/RecreationParks & Recreation 16,368,094 16,761,846 10,725,009 7,669,073Cultural Services 1,692,362 1,222,242 971,362 687,862Special Recreation Facilities 2,091,848 1,956,471 1,751,254 2,104,136Other Culture/Recreation 494,607 497,932 306,979 2,282

Subtotal 20,646,911 20,438,491 13,754,604 10,463,353CourtsCourt-Related Services 22,514,721 12,548,582 8,750,077 8,785,859

Subtotal 22,514,721 12,548,582 8,750,077 8,785,859

Total Citizen Programs $397,443,933 $401,236,217 $366,127,001 $357,635,898General Government ServicesLegislative $2,897,126 $2,939,332 $2,651,589 $2,653,417Executive 5,711,673 5,530,585 3,515,274 3,563,774Financial & Administrative 38,893,311 28,076,151 21,431,642 14,596,919Legal Counsel 10,192,400 10,163,653 8,218,923 8,218,923Comprehensive Planning 374,616 359,858 362,162 364,162Other General Government 98,633,487 91,875,335 80,657,382 80,009,655

Subtotal 156,702,613 138,944,914 116,836,972 109,406,850

BUDGET BY PROGRAMCOUNTYWIDE GENERAL FUND



Nonexpenditure DisbursementsTransfers Within BOCC (1) 60,766,953 75,330,663 39,830,388 31,085,862Reserves & Refunds 76,611,502 89,044,050 92,994,050 91,597,737

Subtotal 137,378,455 164,374,713 132,824,438 122,683,599

Grand Total $691,525,001 $704,555,844 $615,788,411 $589,726,347

(1) - A detailed schedule of transfers is contained in the Operations and Funding Guide section of this document..


Public SafetyLaw Enforcement 107,648,916 111,606,872 108,788,315 110,891,828Fire Rescue 109,920,149 115,583,125 113,404,109 115,548,573Public Safety Protective Inspections 5,419,707 5,951,660 4,581,220 4,632,490Emergency & Disaster Relief Services 1,956,930 311,207 976,917 989,058Other Public Safety 2,270,500 2,243,559 1,905,346 1,939,715

Subtotal 227,216,202 235,696,423 229,655,907 234,001,664Physical EnvironmentWater/Sewer Combination Services 98,000 53,000 100,000 100,000Conservation & Resource Management 76,924 500 0 0Flood Control 11,328,243 9,498,082 9,006,577 7,378,266Other Physical Environment 12,753 13,135 13,529 13,935

Subtotal 11,515,920 9,564,717 9,120,106 7,492,201Economic EnvironmentIndustry Development 3,490,000 0 0 0Veterans Services 1,000,000 0 0 0Housing & Urban Development 189,098 376,792 1,189,585 1,189,891Other Economic Environment 5,800,000 1,800,000 1,000,000 750,000

Subtotal 10,479,098 2,176,792 2,189,585 1,939,891Culture/RecreationParks & Recreation 32,972,549 33,425,384 27,426,640 27,687,042Other Culture/Recreation 350,000 50,000 50,000 50,000

Subtotal 33,322,549 33,475,384 27,476,640 27,737,042CourtsCourt-Related Services 3,000 3,000 3,000 3,000

Subtotal 3,000 3,000 3,000 3,000

Total Citizen Programs $282,536,769 $280,916,316 $268,445,238 $271,173,798

General Government ServicesExecutive 0 0 0 0Financial & Administrative 6,959,604 2,782,850 897,698 872,448Comprehensive Planning 12,144,216 12,611,779 9,411,686 8,794,208Other General Government 16,059,298 17,459,631 12,694,589 11,453,702

Subtotal 35,163,118 32,854,260 23,003,973 21,120,358Nonexpenditure DisbursementsTransfers Within BOCC (1) 68,916,520 74,274,502 34,252,763 31,643,500Reserves & Refunds 66,529,990 73,709,855 79,764,721 81,268,622

Subtotal 135,446,510 147,984,357 114,017,484 112,912,122

Grand Total $453,146,397 $461,754,933 $405,466,695 $405,206,278

(1) - A detailed schedule of transfers is contained in the Operations and Funding Guide section of this document..

BUDGET BY PROGRAMUNINCORPORATED AREA GENERAL FUND


Allocation of County Funds by Citizen ProgramAll Funds - FY 10

Economic Environment and

Housing4.7%

Health and Human Services

18.9%

Culture and Recreation Services

7.8%

Public Safety37.9%

Courts2.2%

Physical Environment26.0%

Transportation2.6%

Note: This schedule includes all County funds,including both unrestricted (property tax) funds and restricted funds.

- law enforcement- detention- fire rescue- medical examiner- consumer affairs- disaster relief

- employment- industry development- veteran's services- housing- redevelopment (cities)

- health- public asistance- social services

- surface transportation- transit

- water- wastewater- solid waste- stormwater- land conservation- environmental protection

- parks and recreation- cultural services- libraries

- defense - prosecution- records- court services

Each 1% equals $12.8 millionTotal funding equals $1.279 billion


Allocation of County Funds by Citizen ProgramCountywide General Fund - FY 10

Public Safety72.6%


13.3%

Courts2.4%


3.8%


Housing4.7%

Physical Environment

3.4%- law enforcement- detention- medical examiner- consumer affairs- disaster relief

- stormwater- land conservation- environmental protection

- employment- industry development- veteran's services- redevelopment (cities)

- health- public assistance- social services

- parks and recreation- cultural services


Each 1% equals $3.7 millionTotal funding equals $366.1 million

Note: Transfers from this fund to other funds have been included in this presentation. They have been incorporated into the appropriate programs.


Allocation of County Funds by Citizen ProgramUnincorporated Area General Fund - FY 10


3.4%Economic Environment and

Housing0.8%


10.2%

Public Safety85.6%

- law enforcement- fire rescue

- stormwater

- housing- industry development



Note: Transfers from this fund to other funds have been included in this presentation. They have been incoporated into the appropriate programs.


Allocation of County Funds by Citizen ProgramAll Funds - FY 11


Housing3.8%


17.5%


6.9%

Public Safety38.2%

Courts2.0%


25.8%

Transportation5.8%

Note: This schedule includes all County funds,including both unrestricted (property tax) funds and restricted funds.

- law enforcement- detention- fire rescue- medical examiner- consumer affairs- disaster relief

- employment- industry development- veteran's services- housing- redevelopment (cities)

- health- public asistance- social services

- surface transportation- transit

- water- wastewater- solid waste- stormwater- land conservation- environmental protection

- parks and recreation- cultural services- libraries


Each 1% equals $13.9 millionTotal funding equals $1.392 billion


Allocation of County Funds by Citizen ProgramCountywide General Fund - FY 11

Public Safety76.0%


11.4%

Courts2.5%


2.9%


Housing4.3%


2.9%- law enforcement- detention- medical examiner- consumer affairs- disaster relief

- stormwater- land conservation- environmental protection

- employment- industry development- veteran's services- redevelopment (cities)

- health- public assistance- social services




Note: Transfers from this fund to other funds have been included in this presentation. They have been incorporated into the appropriate programs.


Allocation of County Funds by Citizen ProgramUnincorporated Area General Fund - FY 11


2.8%


Housing0.7%


10.2%

Public Safety86.3%

- law enforcement- fire rescue

- stormwater

- housing- industry development



Note: Transfers from this fund to other funds have been included in this presentation. They have been incoporated into the appropriate programs.

CAPITAL PROJECTS BUDGET SOURCES & USES OF FUNDS

(in Millions of $)FY 08 FY 09 FY 10 FY 11

SOURCES (1) Actual Adopted Recommended Planned Revenues: Ad Valorem Taxes $95.9 $89.3 $9.4 $13.2 Communications Services Tax 3.5 4.7 0.0 0.0 Community Investment Tax 19.2 17.4 7.3 5.3 Contributions 31.2 0.0 0.0 0.0 Enterprise Fees 51.9 34.9 39.3 45.0 Gasoline Taxes 15.7 6.0 5.9 6.0 Grants & Shared Revenues 18.6 3.6 (3.1) 0.3 Impact Fees 10.0 6.8 5.0 5.1 Miscellaneous Revenues (2) 0.5 7.5 3.5 1.9 User Fees 5.3 4.7 4.4 0.1 Total Revenue 251.7 174.9 71.6 76.9

Other Non Revenue-Financing 123.4 203.0 (45.8) 69.1

TOTAL SOURCES $375.2 $377.9 $25.8 $146.0

FY 08 FY 09 FY 10 FY 11USES (1) Actual Adopted Recommended Planned

Fire $4.1 $4.3 ($4.8) $1.4 Government Facilities 78.6 55.9 (15.9) 4.0 Libraries 9.5 5.2 (0.8) 6.3 Parks 34.5 18.3 8.2 9.2 Solid Waste 66.7 8.7 24.2 32.7 Stormwater 4.3 17.0 12.4 8.7 Transportation 149.9 150.6 (34.7) 14.3 Water & Wastewater 162.2 85.7 36.9 42.6 Other Non-CIP (3) 10.2 10.0 8.8 7.5 Total Capital Budget 520.0 355.6 34.4 126.6 Transfer Out 0.0 0.0 21.3 0.8 Reserves (4) 0.0 22.3 (29.9) 18.6

TOTAL USES (Including Reserves) $520.0 $377.9 $25.8 $146.0

(1) In FY 00 the County implemented an all years budget process for capital projects. This means that beginning in FY 00 the current year's budget will only reflect changes in funding, such as additional funds being added to a project budget or unneeded funds being subtracted. Prior year funding will remain with the project until completion and will not need to be reappropriated every year. (2) Includes interest earnings and other miscellaeous revenues.(3) Other Non-CIP expenditures are Capital Budget Expenditures not related to the Capital Improvement Program, such as capital equipment, leasehold improvements,some land acquisitions,and the County's Major Repair, Replacement, Renovation and Maintenance Program.(4) Reflects net changes to reserve accounts.

DEBT SERVICE BUDGET SUMMARY

DEBT REQUIREMENTS FOR COUNTY DEBT ONLY($ IN MILLIONS)


DEBT SERVICE BUDGET Principal Payments1 $55.0 $65.8 $60.8 $49.5 Interest Payments, except capitalized1 47.3 47.1 47.6 45.9 Interest Payments from capitalized interest2 0.0 0.4 0.4 0.2 TOTAL PRINCIPAL & INTEREST $102.3 $113.4 $108.7 $95.6

Debt Administration Expenses3 1.0 1.3 (0.1) 0.4 Principal Payment Defeased Debt4 19.3 0.0 85.5 0.0 Redemption of Debt 0.5 0.5 0.5 0.5 Redemption of Short Term Loans 13.0 0.4 0.0 0.0 Interfund Short Term Loans 0.0 0.0 0.0 0.0NET DEBT SERVICE FUNDING $136.1 $115.6 $194.7 $96.5 (not including Commercial Paper rollovers)

Budgeted Commercial Paper Rollovers $56.5 $5.0 $198.3 $406.0TOTAL DEBT SERVICE FUNDING $192.6 $120.7 $392.9 $502.5

Other Debt Issuance Costs and Fees5 $2.1 $0.5 $0.8 $0.7

COUNTY DEBT OUTSTANDING BY TYPE: (As of Fiscal Year End)

General Obligation Debt $29.0 $23.8 $18.3 $12.6 Self-Supporting Debt1 401.4 461.5 414.1 408.5 Non Self-Supporting Debt 725.7 748.9 692.8 693.9

TOTAL COUNTY DEBT OUTSTANDING $1,156.0 $1,234.2 $1,125.2 $1,115.0 (As of Fiscal Year End)

Notes:1 Amounts shown include Special Assesment debt but do not include County contributions to the Tampa Sports Authority for debt service on the outstanding bonds of the Authority. 2 Interest paid with funds set aside from bond and loan proceeds.3 Includes fees paid for trustees, paying agent and registrar services, remarketing and Letter of Credit fees4 The principal amount of outstanding bonds placed in irrevocable escrow for payment when due or callable. Does not include principal payments made from Commercial Paper rollover notes which are shown separately below.5 Includes debt issuance costs, tax liability consutant services and assessment collection services. Under Florida Uniform Accounting Standards (UAS), these costs are not classified as debt service, but as operating costs. They are shown here to provide full disclosure of all debt related costs.

MAJOR COUNTY REVENUES

Hillsborough County relies on a variety of revenue sources to fi-nance operations and construction activities. These sources in-clude taxes, special assessments, fees, intergovernmental funding and service charges. Some examples of revenue sources include ad valorem (property) taxes, user fees financing the County's water and wastewater utility, gasoline taxes financing roadway construc-tion and maintenance, and permit fees supporting building permit and inspection programs. Several major factors impact revenues: changes in overall county-wide population, changes in specific service populations and asso-ciated demands, increases or decreases in real disposable income (which measures residents' after-tax buying power adjusted for inflation), taxable property values, and inflation. State legislative action may also significantly impact revenues as evidenced by the legislatively mandated roll-back of property taxes for FY 08 and beyond. One or more of these factors or "drivers" impact most revenues directly or indirectly. Estimates of revenues for budgetary purposes are gathered from a variety of sources. Based on past trends and experienced judg-ment of current and future conditions, operating departments, agencies, and Constitutional Officers provide estimates of revenue from program related fees (charges for services), state and federal grants, licenses and permits, fines, and assessments. Major tax and state-shared revenues are forecasted by a variety of methods. In March of each year the Florida Legislature’s Office of Economic & Demographic Research (EDR) publishes the statewide revenue projections from the Revenue Estimating Conference (REC). The REC provides estimates of revenue and/or the tax base for the Local Government Half-Cent Sales Tax, Indigent Care Surtax, Community Investment Surtax, Communications Services Tax, Tourist Development Tax, various State-collected gasoline taxes, and the State Revenue Sharing program (based on the sales tax and a cigarette tax). The REC statewide estimates are converted by the Management and Budget Department from the state fiscal year to the local fiscal year and then applied to local revenues. The Management and Budget Department forecasts these same revenues using trend forecasting methods. These include moving average models, year-to-date rate of growth trend, year-to-date monthly average, and the average estimate of these methods and state estimates. Each April the Management and Budget Department hosts a Revenue Consensus Meeting with representatives from the Health and Social Services, Debt Management, Fire Rescue, Economic Development, Planning and Growth Management and Public Works departments. The various forecasts are debated and de-partments also bring their own expert judgment regarding these major revenues. The joint conclusion of the April 21, 2009 Con-sensus Meeting noted the small variance among most of the fore-cast results and consequently for most major revenues endorsed the year-end FY 09 estimates and FY 10 and FY 11 projections based on the March REC results. The individual major revenue

discussions that follow this section will reference the Consensus Meeting. During the summer, the Florida Department of Revenue (DOR) provides specific local estimates of revenue and/or the tax base for the Local Government Half-Cent Sales Tax, Indigent Care Surtax, Community Investment Surtax, Communications Services Tax, Tourist Development Tax, various State-collected gasoline taxes and the State Revenue Sharing program (based on the sales tax and a cigarette tax). These localized DOR estimates are the basis for final revenue estimates for the budget adopted in September. In March of each year EDR publishes projections of county taxable values as well as the previously discussed statewide revenue pro-jections. These projections are conducted by the Revenue Esti-mating Conference for Ad Valorem Assessments. The Manage-ment and Budget Department has used these projections as the basis for estimated FY 10 and FY 11 revenue in the Recom-mended Budget. Preliminary indications from the Property Ap-praiser’s Office generally concur with the state projections. In the Adopted Budget ad valorem tax revenue is estimated from actual taxable property values provided by the Property Appraiser by July 1st of each year in conjunction with applicable millage rates. Estimates of year-end FY 09 revenues reflect deep recession in the U.S. and Florida economies. Many current revenues are below originally budgeted FY 09 levels. Housing and financial markets are still distressed but have shown tentative signs of improvement this spring. These early improvements coupled with some signs that manufacturing may be stabilizing have led some analysts to consider that the worst of the decline is over. Those tentative im-provements from very low levels are not the same as recovery. Housing prices are still falling. Job losses are still mounting and, consequently, consumers remain very cautious. Consumer and business confidence, while improved from the record low levels of late 2008 and early 2009, remain very low. National forecasters have expressed cautious expectations that weak growth will resume in late 2009. Slow economic growth is expected to return in late 2009 as housing markets, vehicle sales and consumption slowly improve, in part as a result of the Federal Stimulus Package. Economy.com forecasts a 3.0% decline in GDP for 2009 and a 1.4% increase for 2010. Job losses are expected to continue into 2010 before showing modest improvement in late 2010. These poor economic conditions not only adversely impact current FY 09 revenues but will also negatively impact FY 10 and FY 11. Property tax revenue responds to real estate markets with a lag. FY 10 property tax revenue is set by rapidly declining home values that occurred during 2008. Prices continue to decline in 2009 and, coupled with poorly performing commercial markets, are forecast to result in a further drop in property values for FY 11. While home sales are showing signs of improving, many of these sales are at distressed or short-sale rates; prices are not expected to improve


before mid 2010. Sales tax based revenues continue to suffer from job losses and continued low consumer confidence. Unlike prop-erty tax revenue, however, sales tax revenue is forecast to rebound as the economy begins to rebound in mid-2010. Hillsborough County will carefully monitor the impact of economic conditions on revenues and expenditures. The following sections discuss major revenues and how they have changed over time.

Ad Valorem Taxes In modern times, property taxes, also called ad valorem taxes, have traditionally been the major source of revenue for local gov-ernments, large and small. For Hillsborough County, these taxes comprise the single largest percentage of all revenue – 37.2% in FY 10. Hillsborough County levies a property tax on all property within the County, including that within municipalities, for services provided throughout Hillsborough County. This tax, referred to as the Coun-tywide Property Tax, is deposited in the County’s General Fund. One example of a Countywide tax funded program is services to the elderly provided by our Aging Services Department. Hillsbor-ough County also levies the Municipal Services Taxing Unit (MSTU) Property Tax to fund municipal-type services provided only in the unincorporated areas of the County. This tax is only as-sessed on property in unincorporated areas of the County and is deposited in the Unincorporated Area General Fund. One example of an MSTU tax funded service is fire protection supplied by the Hillsborough County Fire Rescue Department. To fund operations of the city-county library system, the County levies a third property tax called the Special Library District Tax. This tax applies only to property in the City of Tampa and in unin-corporated areas of the County. The Cities of Temple Terrace and Plant City operate their own libraries, although they receive funding from the County system to establish a coordinated system for all County residents. In addition to the Board of County Commission-ers of Hillsborough County, other jurisdictions in the county have authority to levy their own property taxes. Entities such as the cities of Tampa, Temple Terrace, and Plant City, the Hillsborough County School Board, the Hillsborough Area Regional Transit Au-thority, the Southwest Florida Water Management District, the Tampa Port Authority and the Children's Board all levy their own ad valorem taxes. Each of these tax levies is listed on a consolidated tax bill sent to individual taxpayers each November. In addition to the tax levies already mentioned, the County levies a separate property tax to meet annual debt service requirements for the payment of voter approved general obligation bonds. In the past, voters have approved bonds for jail facilities, park facilities, and the acquisition of environmentally sensitive land. In November

1992 residents approved a referendum to finance additional park facilities in the unincorporated areas. Since it benefits only the unincorporated areas, this limited general obligation debt is funded by a separate MSTU millage. Current fiscal year property tax revenues depend upon the as-sessed value of real and personal property, less any exemptions, Assessed values are calculated as of the preceding January 1st. The Hillsborough County Property Appraiser, a separately elected constitutional officer, is responsible for assessing property values throughout the County. Growth in this tax base increases County ad valorem tax revenues without requiring any increase in the tax rate (also called the millage rate). Conversely, a decrease in this tax base, as Hillsborough County has been experiencing since FY 09, can result in lower ad valorem revenues without a change in the tax rate. Taxable values tend to fluctuate over time. Historically, due mainly to slower appreciation of existing property and to slow-down in new construction, the increase in taxable value slowed from an annual average increase of 13 percent during the early to mid-1980's to an actual decline in FY 93. The rate of taxable value growth in Hillsborough County then accelerated through FY 07, ranging from 8% to nearly 22% annually. Countywide taxable value growth averaged 11.6% annually during 1997-2007. Countywide taxable value grew by 11.7% for FY 08 after 21.7% growth for FY 07. Poor housing markets and tax re-form measures resulted in a 4.7% decline in taxable values for FY 09.

Percentage Change in Hillsborough County Taxable Property Values

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96 97 98 99 00 01 02 03 04 05 06 07 08 Proj09

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Eac h ye ar re pre se nts the pe rc e ntage c hange from the pre vious ye ar. Base d on data provide d e ac h July 1s t by the Prope rty Appraise r's Offic e .Proje c tons from S ta te Re ve ne ue Es timating Confe re nc e , Marc h 2009

Projections of future ad valorem tax revenues are prepared during the budget process by the Hillsborough County Management and Budget Department based on historical and current information on economic activity and the current tax roll. Key forecasting tools for taxable property values are state forecasts, trend analysis, and expert knowledge. After reviewing these forecasts and having preliminary discussions with the Property Appraiser’s Office, Management and Budget made the determination to use the state Revenue Estimating Con-ference (REC) forecast in the Pro Forma budget for FY 10 through FY 14 (updated March 2009). Current REC projections point to a


13.0% decline for FY 10 (tax year 2009) and 8.8% decline for FY 11 (tax year 2010). (Each annual forecast will be replaced with actual data from the Property Appraiser’s Office as they became available. The Property Appraiser’s values are, in turn, subject to adjustment by the Value Adjustment Board upon appeal by a tax-payer after the budget is adopted. Since these adjustments impact the tax base, actual ad valorem tax revenues may differ from initial budget estimates.) Greater Tampa Association of Realtors (GTAR) data show that April existing home sales in Hillsborough rose 10.6% over April 2008 but are still 39.0% below April 2006. Sales appear to be at bottom with September through April monthly sales above year ago performance. Overall 2008 sales exceeded 2007 sales by 266 or 2.46%. Average home price, however, fell 25.2% in 2008, setting the stage for a fall in taxable property values for FY 10. GTAR’s average home price peaked in July 2006 and has fallen 46.4% through April 2009. Prices are down 28.3% from April 2008. Aver-age prices rose 9.1% in March over February but fell 9.5% in April. Average days on market rose from about 36 in late 2005 to 125 in May and has now fallen to a range of 100-116 days since October. These improvements in sales and days on market should be con-sidered tentative and are likely reflective of high foreclosures and short sales activity. Both place downward pressure on prices, which, even with improved sales numbers, can be expected to continue well into 2009. Falling prices in 2009, in turn, sets the stage for another fall in taxable value for FY 11. Hillsborough City-County Planning Commission data for the first quarter of 2009 show a 49.8% decline in Hillsborough County sin-gle family (attached and detached) housing permits issued. The value of commercial permits is down 33.7% as commercial vacancy rates rise during the recession. These declines are a leading indi-cator of fewer future home starts and commercial starts and, there-fore, less additional property tax revenue resulting from new con-struction for FY 11. Other home price sources also show substantial price declines Data from the National Association of Realtors for the first quarter of 2009 show that the median sales price of existing single family homes in the US fell 13.8% compared to the first quarter of 2008. The Tampa Metro Area posted a 26.7% drop. On the positive side these price declines and low mortgage rates have greatly improved home affordability. Poor job markets and reluctant lenders, how-ever, still hold back mortgage availability. Management and Budget’s analysis of the 2008 tax roll of more than 400,000 parcels of property revealed that these steep declines in home prices have reduced the overall gap between market value and assessed value. This gap developed since the 1995 imple-mentation of the Save Our Homes (SOH) constitutional amend-ment limiting the rise in assessed values of homesteads to the lesser of 3% or the rise in the Consumer Price Index. During 2003-2006 the rise in market values greatly outpaced assessed values as a result of this limitation. For many homesteads the decline in

market values since 2006 has greatly narrowed or eliminated that gap. The SOH taxable value increase limit for tax year 2009 (FY 10) is 0.1%, the rise in the Consumer Price Index for December 2007 to December 2008. This Management and Budget analysis supported the 13% decline forecasted by the State REC for tax year 2009. Note that the REC forecast for Hillsborough County Taxable Value for tax years 2011 through 2013 (FY 12 through FY 14) calls for only modest growth of 1.4% in 2011, accelerating to only 3.8% in 2013. A strong rebound in home values and new construction is not anticipated in the near future. Even if a strong rebound were to occur, Save Our Homes will limit the rise in assessed values to the lesser of 3% or the rise in the Consumer Price Index. While poor housing markets played a role in declining taxable value, much of the 4.7% drop for FY 09 was attributable to a consti-tutional change that increased homestead exemptions and allows homestead portability. These changes were the second phase of tax reform enacted by the Florida Legislature in 2007. The first phase of tax reform was enacted by the Florida Legisla-ture in June 2007. Most cities and counties were required to re-duce their FY 08 operating millages to below the rolled-back rate. The rolled-back rate is the millage rate that generates the same revenue (less tax increment financing district payments) from exist-ing property this year as was levied last year. Existing property is statutorily defined as total taxable value less the value of new con-struction, the dedicated portion of tax increment financing districts and any increase above 115% of tangible personal property. If the value of existing property increased over the last year then the rolled-back millage rate for this year will decline (a lower millage rate is required to generate the same tax revenue at higher taxable values). Affected taxing authorities (including the Hillsborough County Board of County Commissioners) will apply this new mil-lage to existing property and to any new property, thus gaining the benefit of additional revenue only from the new property. The Leg-islature’s roll-back legislation also required, for FY 08 only, a further reduction of 3% to 9% from the rolled-back rate. Under the statutory formula, Hillsborough County took a 5% reduc-tion from the rolled-back rate. For budget purposes, this meant a 5% revenue reduction, or $40.1 million, from actual property taxes levied for FY 07 from existing property, and a total of $109 million reduction when compared to what would have been status quo levies applying FY 07 adopted operating millage rates to the FY 08 taxable values. Some of this reduction was offset by $30.6 million of new revenue generated from new construction that took place during 2006. The net result for the FY 08 Countywide General Fund was an $8 million or 1.6% reduction compared to the adopted FY 07 levy. The Unincorporated General Fund net reduction was $2.9 million or 1.2%. The Library Tax District net reduction was $1 million or 1.8%. The three fund total reduction was $11.9 million compared to adopted FY 07 operating levies.


The roll-back statute required rolling back millage rates for FY 09 and allowed an upward adjustment equal to the rate of growth in Florida Per Capita Personal Income. The growth factor is provided annually by the State; the FY 09 growth factor was 4.15%. For FY 09, however, rather than implementing the allowable increase in operating millages, the County opted to lower its operating millages from FY 08 levels. An additional factor affecting FY 09 property tax revenue was the second phase of tax reform. The Florida Legislature, in an October 2007 special session, placed a constitutional amendment (Amendment One) on the January 2008 ballot that doubled the existing $25,000 homestead exemption for homes with an as-sessed value over $50,000 (this additional $25,000 exemption would not apply to millages levied by a school board), enacted a $25,000 tangible personal property tax exemption, provided for portability of Save Our Homes benefits currently accrued to home-stead owners, and enacted a 10% assessment cap on non-homestead property. Voters approved the amendment. The addi-tional homestead exemption and portability reduced FY 09 county-wide taxable values by $6.4 billion. The chart Current Ad Valorem Taxes shows the changes in the County's ad valorem tax revenues for the Countywide, MSTU, Li-brary District and Environmentally Sensitive Lands ad valorem taxes since 1997. Strong growth in taxable value from FY 97 to FY 07 allowed the County to reduce total BOCC millage each year

Current Ad Valorem TaxesClassification: Ad Valorem

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COUNTYWIDE MSTU LIBRARY ELAPP DEBT SERVICE

(

Note: All graphs show FY 97 – FY 08 actual revenue, originally budgeted FY 09 revenue and projected FY 10

and FY 11 revenue. Estimated year-end FY 09 revenues are further discussed in the narrative as appropriate.)

during that period while maintaining ad valorem revenues needed to fund County needs. Millage rates were reduced again for FY 08 due to the mandated millage rollback. In FY 09, despite a 4.7% lower tax base, the Hillsborough County Board of County Commis-sioners demonstrated their continued commitment to taxpayer relief by decreasing the total BOCC millage by 0.0517 mills from FY 08 levels, from 10.8147 mills to 10.7630 mills. The millage rollback provision will continue to limit revenues in all future years, including FY 10 and FY 11. Declining taxable values for those fiscal years implies the permitted rolled-back millage rate will increase. The

Recommended Budget does not include any increase in operating millages over those adopted for FY 09. Budgeted ad valorem revenue will decrease in FY 10 and FY 11

Other Taxes

The Other Taxes category includes receipts from non-ad valorem sources such as certain types of locally-imposed gasoline and sales taxes, and tourist development taxes. This category ac-counts for 14.4% of all revenue. Local Government Infrastructure Surtax - In a referendum held on September 3, 1996, voters of Hillsborough County approved the levy of a 0.5% sales surtax for a thirty year period, effective De-cember 1, 1996. The tax is currently due to expire on November 30, 2026. The proceeds from this “Community Investment Tax” are used to acquire, construct and improve general government, public education and public safety infrastructure to promote the health, safety and welfare of Hillsborough County residents. In Fiscal Years 1997 through 2026, this tax is projected to generate about $4.6 billion in revenue based on an average annual long-term growth rate of 6%. Under interlocal agreements, the Hillsbor-ough County School Board will receive 25% of this revenue via monthly disbursements. Another estimated $318 million will fi-nance, over the thirty year period, Raymond James Stadium. This stadium is used by the University of South Florida football team, the Tampa Bay Buccaneers of the National Football League, and multiple special events. The remaining Community Investment Tax revenue is distributed among the County and its three municipali-ties using the same distribution formula that applies to the regular Local Government Half-Cent Sales Tax.

Community Investment Tax Classification: Other Taxes

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Management and Budget staff prepares short and long term pro-jections of sales surtax revenues based on trend analysis, state forecasts, and current economic conditions. Reflecting strong eco-nomic growth and consumer spending, CIT grew at a 6.45% aver-age annual rate during FY 98 to FY 06. This exceeded the original long-run expectation, even with the 2001 recession and aftermath


of 9/11 occurring during that period. FY 02 revenues fell 0.25% but quickly recovered. Revenue growth accelerated to 14.6% in FY 05 with boosts from post-hurricane spending and rapidly rising home prices. Weakening housing markets and economic growth in late 2007 resulted in CIT revenues falling 2.1% for FY 07. Full-blown recession in 2008 led to a 6.2% drop for FY 08. The participants in the April 21 Revenue Consensus Meeting ac-cepted the sales tax forecasts of the statewide March Revenue Estimating Conference which were marginally more pessimistic than other forecast methods. Year-end FY 09 CIT revenues are estimated to be 9.2% below FY 08 reflecting the intensified reces-sion that followed the financial crisis that began in late 2008. Fur-ther job losses through early 2010 will be a drag on consumer spending. FY 10 revenue is forecast to drop 2.4%. Renewed job growth and recovering housing markets for FY 11 are forecasted to support CIT growth of 5.4%. Earlier and faster than expected eco-nomic recovery could spark stronger consumer spending than fore-cast. Sales taxes can rebound more strongly as these revenues do not have growth limitations as do property tax revenues. Indigent Care and Trauma Center Sales Surtax - The Indigent Care and Trauma Center Sales Surtax funds Hillsborough County’s nationally acclaimed Indigent Health Care Program. This surtax was first imposed for a two-year period in FY 85 at a rate of 0.25 percent. In FY 92, the Board of County Commissioners authorized a seven year 0.5 percent sales surtax within Hillsborough County. On May 23, 1997, the state legislature approved a bill to extend the sales surtax until October 1, 2005. The legislation requires that any county that levied the tax prior to October 1, 1998 must adopt an ordinance, by extraordinary vote, to extend the surtax to Octo-ber 1, 2005 and to authorize the amount of tax to be levied. On July 9, 1997, the Board of County Commissioners approved the required ordinance to extend the surtax. As approved, the ordinance extended the surtax through Septem-ber 30, 2005 and authorized a reduction in the surtax rate from 1/2 cent per dollar of sales price to 1/4 cent per dollar of sales price. This reduction remained in place through September 30, 2001, when it increased to 1/2 cent per dollar of sales price.

Indigent Care Sales SurtaxClassification: Other Taxes

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The 2003 Legislature extended the authority for this surtax on a continuing basis (removed the sunset provision) with a requirement that a biennial audit be delivered to the local governing body and to the chair of the legislative delegation. The chart for this tax reflects revenues since FY 97. FY 98 through FY 01 revenues reflects the reduction in the surtax rate from 0.5 percent to 0.25 percent effec-tive October 1, 1997, with corresponding decreases in revenues. The large revenue increase, over 80% for FY 02, reflects the return to a 0.5% rate on October 1, 2001. In the absence of rate, other structural tax changes and audit adjustments the Indigent Care Sales Surtax and the Local Government Infrastructure Sales Surtax (CIT) should exhibit nearly identical trends. Using the same meth-ods and tax base, the Indigent Care Surtax will parallel CIT fore-casts. Gasoline Taxes - The taxes revenue classification includes two fuel taxes, the Voted (9th Cent) Fuel Tax and the Local Option (6 Cents) Fuel Tax. Gasoline taxes collected within Hillsborough County are shared among the County and its three municipalities. Fuel taxes are an important source of funds for road network im-provement, maintenance, and road resurfacing. Like most fuel taxes, and as shown in the respective charts, fuel tax revenues have grown slowly over the last several fiscal years due primarily to increased motor vehicle fuel efficiency and rising gas prices. FY 99 and FY 00 fuel tax revenue increases reflected strong fuel demand resulting from rapid economic growth. FY 01 local option fuel taxes fell due to higher fuel costs and a slowing economy, but returned to long term trends in FY 02 and FY 03. A strong economy kept fuel tax revenue growth high in FY 04 and FY 05.

Voted (9th Cent) Gasoline TaxClassification: Other Taxes

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The trend in fuel price increases seen over the past few years has been very volatile. High fuel prices in the summer of 2008 began to have a negative effect on demand, encouraging consumers to shift to more fuel efficient cars. The financial crisis of late 2008 intensified the recession that began in December 2007, resulting in falling oil demand and a steep drop in prices.


Local Option (6 Cents) Gasoline TaxClassification: Other Taxes

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6%

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The participants in the April 21 Revenue Consensus Meeting ac-cepted the sales tax forecasts of the statewide March Revenue Estimating Conference which were very close to the average of forecasting methods. Year-end FY 09 Voted Fuel Tax and Local Option 6 Cents Fuel Tax revenues are estimated to be 1.4% below FY 08 reflecting high fuel prices during early FY 09 and slack re-cessionary demand. More moderate price expectations and stronger economic activity in 2010 should support modest growth in fuel demand. FY 10 revenue is forecast to rise 1.0%. FY 11 reve-nues are forecasted to rise 2.1%. The Voted (9th Cent) Fuel Tax is scheduled to expire on December 31, 2011. The Local Option (6 Cents) Fuel Tax expires on August 31, 2013. Local Option Tourist Development Tax - This tax, imposed pri-marily on tourist-related resorts and facilities, provides funding for tourist and economic development. The tax was increased in 1990 from 3% to 4% to provide funds as a pledge against sports facility debt. In October 1995, an additional one percent was added to finance the St. Petersburg Times Forum, an indoor sports and entertainment arena constructed in downtown Tampa. This brings the current tax rate to 5%.

Local Option Tourist Development TaxClassification: Other Taxes

$.0

$4.0

$8.0

$12.0

$16.0

$20.0

$24.0

$28.0

97 98 99 00 01 02 03 04 05 06 07 08 09 10 11

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Tourist tax revenues rose steadily from FY 97 – FY 01. FY 02 revenues fell substantially in the aftermath of September 11, 2001.

Revenues began to rebound in FY 03 and into early FY 04. As the economy recovered and tourists returned to travel, FY 04 revenues modestly exceeded pre-September 11 levels. Strong tourism mar-kets boosted revenues for FY 05, FY 06 revenues increased 4.2%, and FY 07 revenues increased 5.6% over FY 06. Tampa played host to both the NCAA Men’s basketball quarterfinals and the NCAA Women’s basketball semi-finals and final in 2008. Poor economic conditions, however, resulted in an overall 2.5% revenue decline for FY 08. The April Revenue Consensus meeting agreed to accept the Tour-ist Development Council’s (TDC) revenue estimates, informed by its own expert judgment. Year-end FY 09 is estimated to fall 1.4% and would have dropped more without the support of this year’s Super Bowl hosted by Tampa. A 5% decline is forecast for FY 10 and modest positive growth of 2.51% is forecast for FY 11. Communications Services Tax – In 2001, the State of Florida established the communications services tax. The goal was to restructure taxes on telecommunications, cable television, direct-to-home satellite, and related services. The law replaced and consoli-dated several different state and local taxes with a single tax com-prised of two parts: the Florida communications services tax and the local communications services tax. Communications services subject to the tax encompass voice, data, audio, video, or any other information or signals, including cable services that are transmitted by any medium. The local tax does not apply to direct-to-home satellite. The 2001 legislation set a default rate for each locality so that the new law was revenue neutral. However, it allowed each local tax-ing jurisdiction to levy its own tax rate on communications services rather than use the default rate. For FY 02, Hillsborough County assessed the default rate of 2.2%. Effective January 1, 2003, the BOCC lowered the rate to 2%. Effective January 1, 2004, the Board raised the rate to 4.0%, with the provision that one-quarter (25%) of the tax go to fund fire sta-tion construction and capital fire equipment acquisition. During the FY 06 budget process, the BOCC increased this percentage to 37.5%. In FY 08; in conjunction with addressing previously dis-cussed mandated ad valorem revenue reductions, the BOCC re-duced the percentage of allocated to fire rescue uses from 37.5% to 12.5% for FY 08 and FY 09, returning to 37.5% in FY 10. Communications Services Tax (CST) revenue is likely to reflect the rapid comprehensive change occurring in the communications industry. New technologies, particularly internet and wireless, are changing the way we use telephones, computers and television. Some of these technologies and arrangements are not currently taxable. These changes will continue to complicate forecasting of this revenue and may restrain or reverse revenue growth. Strong FY 06 and FY 07 growth of 36.7% and 15.5% was followed by only 1.7% growth in FY 08. CST revenue has, unlike most other reve-nues, performed well in FY 09. The end-of year FY 09 estimates


Communications Services TaxClassification: Other Taxes

$.0

$5.0

$10.0

$15.0

$20.0

$25.0

$30.0

$35.0

$40.0

97 98 99 00 01 02 03 04 05 06 07 08 09 10 11Fiscal Year

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rom the various methods considered by April’s Revenue Consen-sus Meeting point to the CST exceeding its adopted FY09 revenue by one to two million dollars. Participants agreed to accept the relatively conservative REC estimate of 3.0% growth for FY 09. The REC expects lower demand for cellular phone services and Cable TV, as well as the continuing decrease in the residential landlines to restrain CST revenue. FY 10 revenue is forecasted to drop 3.4%. Stronger economic growth in FY 11 should boost reve-nue growth to 1.7%. This tax is levied in the unincorporated area only. The three mu-nicipalities levy their own communications services tax.

Licenses and Permits

Fees from licenses and permits provide 3.3% of total County reve-nues. This has increased from less than 1% in prior years due the state reclassifying Impact Fees and Special Assessments from the Miscellaneous Revenue category to the License and Permit Reve-nue category. These fees merit mention due to their relationship to the regulatory functions of County government and their usefulness in gauging activity of growth in related segments of the County's economy. Building Permit Fees - The chart on Building Permit Fee revenue since 1997 parallels the general health of the local building indus-try. As in the rest of the nation, both residential and commercial construction was very strong in Hillsborough during the late 1990s. Building fee revenue surged 16.2% in FY 98 and 22.4% in FY 99. Rapid commercial construction, however, outpaced absorption in 2000 resulting in increasing vacancy rates and softening rents. This development, combined with higher interest rates in 2000, contributed to a 41.2% fall in the value of commercial permits is-sued in 2000. New residential permits fell 19.5%. Building fee revenue fell 8% in FY 00. Single family permitting activity improved in 2001 and 2002 supporting better building fee revenue growth 4.2% in FY 01 and 8.5% in FY 02. FY 03 revenues included fee increases for residential housing permits and building trades sub-permits. This was the first time these fees were increased since

1989. After a one-time increase of nearly 50% in this revenue, FY 04 revenue grew 8.3%. Strong markets produced a 26.7% gain for FY 05. In response to higher interest rates, residential building permits fell 19.5% in 2006. This drop led to a 16.9% fall in this revenue for FY 06, followed by a 32.2% fall in FY 07. In 2007, in recognition of increased permit application processing costs, the Board of County Commissioners approved an increase in permit-ting fees. Despite this increase, revenues declined as the number of residential permits fell 30.6% in FY 07.

Building Fees Classification: Licenses and Permits

$.0

$4.0

$8.0

$12.0

$16.0

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$24.0

97 98 99 00 01 02 03 04 05 06 07 08 09 10 11

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Permit activity fell a further 28.2% in FY 08 due to the continued backlog of unsold existing and new homes. Nevertheless, revenue increased 9.6% due to the full year benefit of the increased fee structure implement in FY 07. Although existing home sales have improved since September 2008 as prices continue to decline due to foreclosure and short sales, new home permits and starts are below last year. Prices and new home sales, and associated revenues, are not expected to turn around until mid to late 2010. Year-end FY 09 revenues are estimated to fall compared to FY 08 levels, while FY 10 are forecast to fall even further. Stabilizing housing markets in late 2010 are likely to yield flat revenues for FY 11 compared to FY 10. These forecasts reflect national consen-sus expectations of housing markets and the expert judgment of Planning and Growth Management staff. Impact Fees - Impact fees on new construction were implemented in June 1985 to finance capital facilities needed to maintain service levels in areas of growth. The first of these fees was for roads and parks, while the right-of-way portion of the roads impact fees was implemented in February 1986. School impact fees followed in August 1986, with fire impact fees implemented in June 1988. Originally, all impact fees were collected only in the unincorporated areas of the county. However, on January 1, 1993, school impact fees began to be collected in both incorporated and unincorporated areas of the county. In April 1990, all impact fees, with the exception of fire impact fees, were increased. The degree of increase depended on several fac-tors including land use, location, and engineering factors. Total impact fee revenues have shown cyclical growth since FY 97, re-


flecting overall county growth. Not shown, however, are the in-kind contributions provided by some developments in lieu of paying

Impact Fees Classification: Licenses and Permits

$0.0

$4.0

$8.0

$12.0

$16.0

$20.0

$24.0

$28.0

97 98 99 00 01 02 03 04 05 06 07 08 09 10 11Fiscal Year

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Roads Park Schools Fire

fees. Cost recovery rates for impact fees have dropped substan-tially since fees were changed in 1990. In July 2006, the Board voted to increase school impact fees beginning in November 2006. This is evident in the above graph in school impact fee revenues in FY 07. As evidenced on the graph above, non-school impact fee revenue since FY 07 has been adversely impacted by the weaken-ing real estate market previously discussed in the building permit fee section; this weakness is forecast to continue into FY 10. Weak improvement is forecasted for FY 11. Fees are conserva-tively estimated by Management and Budget staff using a five year trend analysis, forecast of new construction, and expert staff judg-ment. Stormwater Assessments - On June 22, 1989, the Board of County Commissioners of Hillsborough County imposed a storm-water assessment on developed properties within unincorporated Hillsborough County. This assessment pays for costs associated with the Hillsborough County stormwater system, including capital augmentation. The assessment applies to roofed and paved par-cels of land within areas that cannot absorb water. The stormwater assessment is placed on the tax bill as a non-ad valorem assess-ment. On August 15, 1991, the Board set the rates for single family resi-dential and agricultural parcels at $12 per year. Other residential parcels, such as apartment complexes and condominiums, are assessed $6 per dwelling unit on the parcel. For non-residential parcels the assessment is $.01 for each 1.5 square feet of area which cannot absorb water, with a minimum assessment of $12. The stormwater rates have remained unchanged since 1991. While annual population growth in the unincorporated area histori-cally accounted for a small but consistent annual increase in reve-nues, the large number of taxpayers delinquent on their taxes or currently in foreclosure will result in revenues remaining at or slightly dropping from FY 08 revenues. This revenue should see moderate growth once the housing market rebounds.

Stormwater AssessmentClassification: Licenses and Permits

$0.0

$1.0

$2.0

$3.0

$4.0

$5.0

$6.0

$7.0

97 98 99 00 01 02 03 04 05 06 07 08 09 10 11

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Note: The graph reflects the correct projected FY 11 revenue; this revenue was inadvertently shown as $1.175 million, rather than $5.4 million, on the Revenues by Source spreadsheet. This will be corrected for the adopted book. Forecasts are derived by Public Works staff judgment and actual property tax roll data. Overall revenues are estimated to remain relatively flat reflecting the slowdown in new construction previously discussed.

Intergovernmental Revenues The County receives about 12% of its revenue from intergovern-mental sources including federal and state grants. Grants - Major grants received by the county include funding for head start and early head start, children and elderly food programs, anti-drug abuse programs, environmental issues, and Housing and Urban Development grants for community development and hous-ing rental. The County’s largest grants are for the Head Start/Early Head Start Program. This program provides services designed to enhance children’s physical, social, emotional and intellectual development. Early Head Start serves low-income pregnant women and families with infants and toddlers. Head Start provides preschool services for three and four year old children from low income families in Hillsborough County. Young children with disabilities or develop-mental delays are also served in an environment of inclusion. The centers are located throughout the County and transportation is provided for the Head Start children. All families receive health, dental, and preventative mental health services and parent in-volvement opportunities. As the chart below indicates, revenue grew substantially from FY 97 through FY 02. This was due to cost-of-living adjustments (COLA) and expansion funding. However, starting in FY 03 the rate of increase began to slow and have generally been confined to the COLAs. Estimates are prepared by the Children’s Services Department in consultation with the granting agency, the U.S. De-


partment of Health and Human Services, Region IV Administration for Children and Families.

Head Start/Early Head Start GrantsClassification: Intergovernmental Revenue

$0.0

$5.0

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$15.0

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$30.0

97 98 99 00 01 02 03 04 05 06 07 08 09 10 11

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On December 1, 1992, the Hillsborough County Board of County Commissioners was designated as the grantee agency for the Ryan White CARE Act of 1990 for Title I funds to be allocated among service providers for HIV+ individuals in the Tampa-St. Petersburg area, comprised of Hillsborough, Pinellas, Pasco, and Hernando Counties. On June 18, 1997, the County was desig-nated to administer Ryan White Title II funds in Hillsborough, Pinel-las, Pasco, Hernando, Polk, Highlands, Hardee and Manatee Counties. Both Ryan White grants are administered by the Health and Social Services Department in accordance with the dollar allo-cations of the Ryan White Care Council.

Ryan White Care GrantsClassification: Intergovernmental Revenue

$0.0

$2.0

$4.0

$6.0

$8.0

$10.0

$12.0

$14.0

$16.0

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As the chart shows, Ryan White grant revenue has been relatively stable. The main exception is the increase in FY 98 when Title II funding was added. Estimates are prepared by the Health and Social Services Department in consultation with the granting agency, the U.S. Department of Health and Human Services, Re-gion IV, Health Resources and Services Administration. While the U.S. Department of Health and Human Services is the County’s largest granting agency, significant funding comes from the U.S. Department of Housing and Urban Development (HUD). The largest HUD program is the Section 8 Housing Choice Voucher Program. This program provides financial assistance to

low-income families so they can obtain decent, safe and sanitary rental housing in Hillsborough County.

Section 8 Housing GrantsClassification: Intergovernmental Revenue

$0.0

$2.0

$4.0

$6.0

$8.0

$10.0

$12.0

$14.0

$16.0

97 98 99 00 01 02 03 04 05 06 07 08 09 10 11

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As the chart indicates, Section 8 grant revenue trends showed slow but steady increases from FY 97 through FY 05. Though timing issues related to receiving the funds caused the graphed fluctua-tions, the amounts actually granted increased gradually. However, available funding fell from FY 05 to FY 06. Revenue grew slightly in FY 07 and FY 08 and is expected to remain flat through FY 11. Estimates are prepared by the Health and Social Services Depart-ment in consultation with the U.S. Department Housing and Urban Development (HUD). State Shared Revenues - Two State shared revenues are impor-tant sources of funding for the County. The Local Government Half-Cent Sales Tax has been a major source of revenue for the County since FY 83. In FY 98, actual collections exceeded the budget by $4 million. The FY 99 budget was also understated by as much as $5 million. From FY 96 to FY 00 half-cent sales tax reve-nues grew an average 7.6% annually. This high growth reflected high levels of consumer spending in the late 1990s. As recession affected consumer spending, a slowdown in taxable sales growth occurred in FY 01, FY 02 and FY 03. Half-cent sales tax revenue grew only 2.2% in FY 01, 5.2% in FY 02, and 2.7% in FY 03. Strong economic conditions in 2004 and 2005 boosted growth above 7% for FY 04, FY 05 and FY 06, dropping to 5.9% in FY 07. State legislation related to Article V implementation lowered the share of sales tax shared with local governments by 9.5% effective July 1, 2004. Recession caused revenue to drop 7.4% for FY 08. The participants in the April 21 Revenue Consensus Meeting ac-cepted the sales tax forecasts of the statewide March Revenue Estimating Conference (REC) for the CIT and Indigent Care Sur-tax. Similarly the group chose the REC forecast for Half-Cent Sales Tax distributions. Year-end FY 09 Half-Cent revenues are estimated to be 10.2% below FY 08 reflecting the intensified reces-sion that followed the financial crisis that began in late 2008. Fur-ther job losses through early 2010 will continue to drag on con-sumer spending. FY 10 revenue is forecast to drop 1.9%. Re-


newed job growth and recovering housing markets for FY 11 are forecasted to support Half-Cent growth of 5.7%.

Local Government 1/2-Cent Sales Tax Classification: Intergovernmental Revenues

$0.0

$20.0

$40.0

$60.0

$80.0

$100.0

$120.0

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The second important State source is State Revenue Sharing. Until July 1, 2000 the county received a portion of the State intan-gibles tax along with a small contribution from the one-cent ciga-rette tax. As with other State estimates, FY 98 and FY 99 State Revenue Sharing was underestimated. FY 00 included a 25% reduction in the intangibles tax based on a change approved by the Florida Legislature in 1999. In May 2000 the Legislature passed an additional change to State Revenue Sharing. As of July 1, 2000 counties still receive the one-cent cigarette tax but no longer re-ceive any portion of the intangibles tax. In place of the intangibles revenue the Legislature authorized 2.25% of state sales tax reve-nue be included in State Revenue Sharing. This change further reduced state revenue proceeds, but likely produced a more stable revenue source over the long term. This change causes State

State Revenue Sharing Classification: Intergovernmental Revenues

$.0

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Revenue Sharing to grow in a similar manner to the Half-Cent Sales Tax. State Revenue Sharing forecasts, therefore, will closely track Half-Cent forecasts. Later, state legislation related to Article V implementation lowered the share of sales tax shared with coun-ties through revenue sharing by 9.1% effective July 1, 2004. The REC forecast for Revenue Sharing follows a similar path as its Half-Cent forecast. Year-end FY 09 State Revenue sharing is estimated to be 12.3% below FY 08. FY 10 revenue is forecast to

fall 1.5%, while FY 11 Revenue Sharing is forecasted to grow 5.6%. The Constitutional Fuel Tax is a 2-cent levy shared with counties only. Eighty percent of the revenue can be used for debt service, if any, to be managed by the State Board of Administration. Any remainder of the 80 percent portion is then distributed to the County. The other 20 percent is given to the County for the acqui-sition, construction and maintenance of roads. The April Revenue Consensus meeting accepted the REC’s forecast for the state dis-tributions of the Constitutional Fuel Tax. Recession and soft de-mand is constraining fuel taxes. Year-end FY 09 revenue is esti-mated at 5.2% below FY 08. FY 10 revenue is forecasted to drop 0.7% before rising 2.6% for FY 11 as the economy improves. The County (7th Cent) Fuel Tax is considered a State-Shared Revenue since its distribution is based on a State-set formula, not based solely on total collections within the county of collection. This revenue, along with other gasoline taxes and road network impact fees, is used to finance road network improvements and maintenance. As the associated chart shows, revenues from this tax have grown steadily since FY 97. Growth accelerated in the late 1990s, as did growth in most revenues. Fuel prices are likely to remain high in the near future. This could have a negative im-pact on long term gasoline demand and, therefore, fuel tax reve-nues as consumers adjust driving habits and shift to more fuel effi-cient cars. The REC’s growth forecasts for the County Fuel tax match those for the distributions of the Constitutional Fuel Tax.

County (7th Cent) Gasoline Tax Classification: Intergovernmental Revenues

$0

$1,000,000

$2,000,000

$3,000,000

$4,000,000

$5,000,000

$6,000,000

$7,000,000

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911 Emergency Service Fee – Prior to FY 09 this revenue was classified by the State of Florida as a charge for service. A change in the Florida Uniform Accounting System required that, beginning with FY 09, the County now classify this as an intergovernmental revenue. This fee is paid by landline telephone subscribers within Hillsborough County to fund the 911 emergency service program. The monthly rate is 50 cents per access line up to a maximum of 25 lines per account. There is a similar fee imposed by the State of Florida on cellular telephone subscribers to fund the electronic


911 system. Starting in FY 10, accounting for these two fees are required to be consolidated for budget and reporting purposes.

911 Emergency Service FeeClassification: Intergovernmental Revenue

$0.0

$2.0

$4.0

$6.0

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$10.0

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The income from the 911 service fee grew steadily from FY 95 through FY 03. However, in FY 04 the revenue generated by land-lines began to decline as the number of landline telephones de-clined. This decrease was more than offset by increases in fees generated from cellular telephones as shown in the combined revenue reflected in the above graph. This trend is anticipated to continue for FY 10 and FY 11. State Housing Initiatives Partnership Program - The State of Florida levies a Documentary Stamp Tax on all real estate transac-tions. Of the total collected in each County, 11.3425% is returned to Local Governments to fund local affordable housing plans. The growth in this revenue generally follows the same pattern as Build-ing Permits since they are interrelated. The high level of building activity in FY 98 and FY 99 caused the FY 99 revenue spike as seen in the chart below. However, mortgage refinancing is also subject to the documentary stamp tax. The high level of mortgage refinancing in FY 02 and FY 03 accounts for those years’ in-creases. The housing market supported high growth in this reve-nue for FY 04 and FY 05, but as interest rates and home prices rose in late 2005 and 2006 we experienced a decline in sales and

State Housing Initiatives Partnership ProgramClassification: Intergovernmental Revenue

$0.0

$2.0

$4.0

$6.0

$8.0

$10.0

$12.0

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corresponding revenues. In FY 07, a one-time change in the method and timing of remittance of the revenue from the State

resulted in significantly lower revenue. FY 08 and FY 09 revenues are expected to remain flat with FY 06 levels, resulting from a weak economy and recognition that the slow housing markets are not projected to turn around before late 2009. For FY 09, there is a significant downside risk associated with the continuing turmoil in the mortgage and financial markets. In early 2009, Hillsborough County was notified by the State of Florida that, due to budgetary constraints at the state level, no SHIP grants are expected to be awarded for FY 10 and FY 11. Phosphate Severance Tax - The State of Florida levies a tax on phosphate rock mined in the state. The 1982 session of the State Legislature authorized a distribution of 10% of this tax to counties. To receive funds from this source, a county must demonstrate a nexus, direct or indirect, to the phosphate industry. The volatility of the phosphate industry in the late 1980’s adversely affected the amount of tax levied; in FY 94 the state permanently reallocated a portion of these taxes to other jurisdictions.

Phosphate Severance Tax Classification: Intergovernmental Revenues

$0.0

$0.3

$0.5

$0.8

$1.0

$1.3

$1.5

$1.8

$2.0

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The chart shows this revenue’s volatility over the years. Revenue in FY 99 reflected better international market conditions for phos-phates and phosphatic fertilizer. In May 2000 the Legislature in-creased the county share of the tax from 10% to 18%. In FY 04, a major phosphate mining company scaled back operations in Hills-borough County and shifted them to Manatee and Hardee counties. This was a short term shift and revenues returned to near normal in FY 07, and grew an unanticipated 28.7% in FY 08. FY 09 esti-mates reflect an increase over the average revenue since FY 04, but a 13.6% reduction from FY 08 levels. FY 10 and FY 11 reve-nues are forecast to remain flat at FY 09 levels. Forecasts are based on Management and Budget staff judgment and analysis of the number of phosphate mining reviews for the preceding three years.


Charges for Services

Charges for Services comprise about 29% of budgeted income and include revenues from such services as ambulance transports, water, special recreation programs, sewer service charges, internal service charges, fees for housing federal prisoners, and municipal, commercial and franchise solid waste disposal fees. In preparing the County's annual budget, the departments whose operations are supported by these fees provide the estimates of anticipated reve-nue. Departments rely upon past trends and their accumulated expert knowledge to construct these estimates. Over the past several years, the County has had to rely more heavily on this type of revenue. One example of this type of revenue is illustrated by the chart la-beled EMS Ambulance Service Fees, which shows a steady source of revenue, except in FY 98 & FY 01. In FY 99, collections were contracted out and revenue began to rise. However, a problem with the collection vendor in FY 01, caused revenue to decrease substantially. The vendor has been replaced and collections have returned to historic levels.

EMS Ambulance Service FeesClassification: Charges for Services

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$2.0

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$14.0

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The Fire Rescue Department develops the estimates for these fees using expert judgment and a five year trend analysis. Water and Wastewater Utility User Charges - The primary source of revenue for the Hillsborough County Water and Waste-water utility system is the monthly charges to its customers. These charges are composed of three parts – Base Facility Charges, Volumetric Charges and the Customer Service Charge. Since FY 01, the standard residential Base Facility Charge for Potable Water has been $7.90 per month, for Wastewater it has been $12.75 per month and the Customer Service Charge has been $3.80. Volu-metric Charges are tiered and billed per 1000 gallons. These charges are designed to promote water conservation. A rate study is conducted by the Water Resource Services De-partment every two years to set the rates for the biennial budget. The study, which is validated by an independent consultant, is pre-

pared to determine if the revenues are sufficient to meet the finan-cial needs of the County’s Water and Wastewater System. This study is the basis for the monthly user charges for the following two years, with the exception of the “Purchased-Water Pass-Through” consumption charge to recover the cost of all retail and bulk pota-ble water purchases. The Water Department calculates the “Pur-chased-Water Pass-Through” charge annually and implements any changes for the 12-month period on or about October 1 of each year. Accelerating growth and the need to reduce reliance on ground water pumping have required Tampa Bay Water to con-struct additional projects which increased the cost of bulk water purchased. The Water/Wastewater chart shows that overall revenues from user, base and service charges grew steadily through FY 07, re-flecting the impact of growth in the unincorporated area. The trou-bled real estate market is reflected in the 1.3% revenue decline for FY 08. Fewer new homes translates to fewer new connections. Year-end revenues for FY 09 will reflect further decline. Modest growth is forecast for FY 10 with greater growth occurring in FY 11 reflecting the expected improvement in housing markets. Although Hillsborough County’s effective implementation of tiered conserva-tion rates and other conservation programs have mitigated the historical need to increase usage charges other than the Pur-chased-Water Pass-Through charge, recent capital requirements and debt coverage ratio requirements defined in water/wastewater bond covenants may necessitate a rate increase later in FY 09.

Water/Wastewater Utility Fees Classification: Charges for Services

$0.0

$25.0

$50.0

$75.0

$100.0

$125.0

$150.0

$175.0

$200.0

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Useage Base Service

Solid Waste Residential Assessments - These non-ad valorem assessments appear on the ad valorem tax bill, and fund residen-tial solid waste collection and disposal and provide a stable reve-nue source for Solid Waste Management System bonds. Since FY 98 there are two separate assessments, a solid waste collection assessment and a solid waste disposal assessment. Both as-sessments are collected in the Unincorporated Area only. The solid waste collection assessment was approved by the BOCC on November 13, 1996, and went into effect on October 1, 1997. This assessment replaced the annual $82.08 fee residents previ-ously paid directly to collectors for curbside service. Franchise


collectors are now paid directly by the County. From FY 98 through FY 03 the rate was $76.20. For FY 04 the rate was $80.68 and increased to $85.16 for FY 05 through FY 07. The approved rate was increased to $105.61 for FY 08 and remains unchanged for FY 09. Residents are also assessed a solid waste disposal assessment on the ad valorem tax bill. These assessment fees replace the tipping fee previously charged by disposal facilities for residential refuse disposal, whether transported by the residential user or a commer-cial service. From FY 87 to FY 91, this assessment was $96.50 and was reduced to $84.00 in FY 92. In FY 96 and FY 97, the dis-posal fee was $89.71; in FY 1998 this assessment decreased to $85.43. The approved rate was increased to $87.99 for FY 08 and remains unchanged for FY 09. Refuse originating from non-residential sources is subject to a tipping fee at the time of dis-posal. Reflecting Solid Waste Management Department expert staff judgment and existing property tax rolls, solid waste funding sources are expected to rise by 20.6% for FY 08 and 10.8% for FY 09, mainly due to rate increases discussed above and increased volume of tonnage processed related to growth in the system.

Solid Waste Annual Residential AssessmentClassification: Charges for Services

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Sheriff’s Office Fees – The majority of these fees are reimburse-ments to services provided by the Sheriff’s Office. For example, the cities reimburse for School Crossing Guards provided by the Sheriff and the School District reimburses half of the costs for the School Resource Deputy program. The largest reimbursement is from the U.S. Department of Justice for detention of federal in-mates awaiting trial. The revenue estimates are provided by the Sheriff’s Office based on the estimated cost to provide these ser-vices to the outside agencies. The revenue has been consistent over the last ten years, with the exception of FY 01 and FY 02. During those two years, the Hillsborough County Indigent Health Care Program was reimbursing for the cost of Indigent Inmate Healthcare. That reimbursement was ceased in FY 03. In FY 05, an apparent drop in Sheriff’s Office Fees as illustrated in the graph above was in fact due to an accounting change that reclassified

revenue received by the Sheriff for housing federal prisoners from Charges for Services to Residual Equity. This reclassification re-sulted in this revenue no longer being budgeted under the BOCC,

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but rather being remitted to the BOCC at fiscal year end as part of the Sheriff’s residual equity. Sheriff’s Office Fees revenue esti-mates are provided by the Sheriff’s Office based on the estimated cost to provide these services to the outside agencies, and are forecast to remain relatively flat in FY 10 and FY 11. Court Costs and Surcharges – Prior to FY 05, these revenues were composed of civil court filing fees, criminal court cost charges, and special surcharges designed to aid in the funding of the court system. However, effective July 1, 2004, most court-related fees and fines now accrue to the Clerk of the Circuit Court to pay for the Clerk’s court related duties. Three new fees were allowed by the Legislature and adopted by Hillsborough County. The first is a traffic court surcharge used to fund court facilities. The second is a document recording fee to fund court technology. The third is a criminal court surcharge used to fund the court innovations, a law library, legal aid, and teen court/juvenile diversion programs.

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The Clerk of the Circuit Court together with the Management and Budget Department develop the estimates for these new fees using expert judgment and a five year trend analysis of similar fees. Revenue for FY 08 is anticipated to rise 3.2% over FY 07. In the


2008 legislative session, the Legislature repealed Documentary Stamp Tax Return requirement. The associated 1% administrative fee will no longer be assessed starting FY 09, reflected in the lower revenue estimate. In addition, the weak real estate market is fore-cast to continue to negatively impact real estate documentary stamp revenues. As a result, the forecast for FY 09 is 19.9 % lower than FY 08. Revenue is not expected to return to positive growth until FY 11, when housing markets are forecast to improve.

Fines and Forfeitures Fines and Forfeitures comprise only 0.3% of County revenues. Prior to July 1, 2004, these revenues consisted mainly of court, local ordinance and library fines. However, State legislation related to Article V implementation redirected court fines to the Clerk of the Circuit Court to carry out court-related functions. This resulted in a revenue loss of approximately $1.0 million.

Miscellaneous Revenues

Miscellaneous Revenues account for 4.3% of total revenues. Spe-cial assessments and impact fees no longer fall under this state classification as the State of Florida reclassified these revenues as Licenses and Permits. Interest now accounts for two-thirds of the revenues in this category. In addition, this category also includes rental income, sale of surplus equipment, property and land, and contributions and donations. It also reflects the net change in the fair value of investments. This last category reflects recent changes in governmental accounting standards. The County does not cur-rently budget for unrealized changes in the value of its investments, but they are reflected in its financial statements and they impact future years’ budgets through changes in the fund balance brought forward. Interest Earnings – Interest earnings is the largest component of Miscellaneous Revenues and affects every county fund. As the chart below shows, there can be a great deal of fluctuation in inter-est earnings. The main reason for this fluctuation is changes in interest rates, and since most of the County’s funds are in short term investments, as short term interest rates rise so will the County’s interest earnings and vice versa. The spikes in FY 96 and FY 01 are due to short-term interest rate increases while the declines from FY 02 through FY 05 are due to short-term interest rate decreases. On June 30, 2004 the Federal Reserve Bank (The Fed), in response to improving economic growth, began a string of short-term interest rates increases. From June 2004 through June 2006 the Fed increased the Fed Funds rate a total of 425 basis points. The Fed made no additional changes until lowering the rate a total of 75 basis points in September and October 2007 in re-

sponse to worsening mortgage markets and other weaknesses in the economy. Amid fears of recession and financial stress, the Fed aggressively lowered its rate target another 350 basis points through October 2008 in order to stimulate economic activity. As the financial crisis intensified during October and November 2008 and business and consumer confidence hit record lows the Fed lowered its key rate target to the range of 0.0% to 0.25%. Short term rates dropped to near zero. Most analysts expect the Fed will hold rates near zero through 2009 before introducing modest in-creases in 2010. This action will restrain interest income for FY 10 and FY 11. The other component of interest earnings is average daily cash balance. Overall this tends to fluctuate very little from year to year, but did steadily increase from FY 97 through FY 03. However, a one-time drawdown in reserves for capital projects and the use of excess revenues from the late 1990’s for major maintenance pro-jects has resulted in lower interest earnings in FY 05 and FY 06. Due to higher than forecast average daily cash balance in FY 07, actual interest revenues greatly exceeded budget for FY 07. Lower forecasts for FY 08 through FY 11 interest revenue reflect several factors: declining average fund balance estimates due to lower ad valorem and sales tax revenues, continuing expenditure of debt proceeds on hand to fund a major transportation capital improve-ment initiative, use of one time reserves to defease debt, and con-tinuing maturity of County held higher yielding investments that will need to be replaced with lower yielding investments. These fac-tors, coupled with the previously discussed Federal Reserve action to lower interest rates will continue to contribute to lower interest earnings through FY 11. The Management and Budget Depart-ment combines national interest rate forecasts with a three year average cash balance model to derive forecasts for interest earn-ings in each fund.

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COUNTY REVENUES BY SOURCE

FY 08 FY 09 FY 10 FY 11 % TotalActual Adopted Recommended Planned FY 10

TaxesAd Valorem Taxes D $771,689,260 $756,453,342 $656,535,334 $596,783,410 37.2%Community Investment Tax D 98,386,405 98,825,524 87,121,576 91,853,476 4.9%Indigent Healthcare Surtax D 98,346,083 98,825,524 87,121,576 91,853,476 4.9%Local Option Six-Cents Fuel Tax D 24,818,724 25,172,000 24,712,376 25,228,366 1.4%Communications Services Tax D 27,706,846 28,320,747 27,526,591 27,984,762 1.6%Tourist Development Tax D 21,294,991 24,409,970 19,950,000 20,450,000 1.1%Ninth-Cent Gas Tax D 6,714,712 6,959,677 6,685,938 6,825,539 0.4%Other Taxes 2 42,166 1,652,733 2,545,711 2,605,711 0.1%

Total Taxes 1,048,999,187 1,040,619,517 912,199,102 863,584,740 51.7%

Licenses & PermitsBuilding Permits D 10,803,967 10,669,092 6,966,053 6,971,053 0.4%Fire Impact Fees 0 0 169,500 182,000 0.0%Water/Wastewater Impact Fees 0 0 1,844,175 1,739,201 0.1%School Impact Fees 0 0 6,145,000 6,145,000 0.4%Transportation Impact Fees 0 0 3,964,800 4,116,000 0.2%Parks Impact Fees 0 0 847,000 847,000 0.1%Special Assessments - Capital Improvemen 0 0 13,448,634 13,448,634 0.8%Special Assessments - Water/Wastewater 0 0 17,408,954 18,099,111 1.0%Special Assessments - Stormwater 0 0 5,400,000 1,175,000 0.3%Other Licenses & Permits 5,204,460 3,223,108 1,136,248 1,127,633 0.1%

Total Licenses & Permits 16,008,427 13,892,200 57,330,364 53,850,632 3.3%

Intergovernmental RevenueState Shared RevenuesLocal Government Half-Cent Sales Tax D 83,996,790 85,951,428 75,696,626 79,979,304 4.3%State Revenue Sharing D 26,581,882 26,835,498 23,971,802 25,328,674 1.4%Constitutional Fuel Tax D 10,991,612 11,258,496 10,352,667 10,626,167 0.6%State Housing Initiatives Partnership D 7,605,645 7,522,000 25,000 25,000 0.0%Shared State Restricted Revenue 9,756,754 9,584,148 9,846,760 10,157,410 0.6%County Fuel Tax D 4,793,727 4,887,288 4,514,821 4,634,061 0.3%Shared State General Revenues 3,804,265 4,142,151 4,195,133 4,195,133 0.2%Other Intergovernmental Revenues 667 3,500 3,500 3,500 0.0%

Subtotal 147,531,342 150,184,509 128,606,309 134,949,249 7.3%Intergovernmental GrantsHead Start/Early Head Start Grant D 21,160,373 22,063,891 22,063,891 22,063,891 1.3%Section 8 Housing Grant D 12,789,467 12,126,088 12,080,093 12,080,093 0.7%Ryan White Emergency Relief Grant D 10,410,892 10,853,930 11,374,602 11,374,602 0.6%Federal Human Services Grants 10,449,488 9,451,907 9,396,976 9,398,685 0.5%Community Development Block Grant 4,536,451 5,920,344 5,624,327 5,624,327 0.3%State Health & Human Svcs Grants 5,990,458 8,709,804 2,865,920 6,158,117 0.2%Federal Health Grants 4,038,764 3,900,771 4,277,136 4,225,992 0.2%Fed Economic Environment Grants 4,278,902 3,058,158 4,104,191 4,104,191 0.2%State Physical Environment Grants 3,176,495 2,879,951 2,831,804 2,868,751 0.2%Other State Grants 4,206,963 2,938,267 2,795,084 2,462,608 0.2%Other Federal Grants 6,065,139 2,806,026 3,404,104 2,837,859 0.2%Local Grants 906,765 876,045 875,233 863,243 0.1%

Subtotal 88,010,157 85,585,182 81,693,361 84,062,359 4.6%Total Intergovernmental Revenue 235,541,499 235,769,691 210,299,670 219,011,608 11.9%



Charges for ServicesWater/Wastewater Utility FeesWater/Wastewater Usage Fees D 113,579,509 116,880,677 118,863,197 128,381,486 6.7%Water/Wastewater Base Fees D 51,499,910 51,797,796 52,099,402 52,247,185 3.0%Accrued Guaranteed Revenue Fees 5,840,711 5,780,860 3,471,500 3,259,085 0.2%Customer Monthly Billing Charge D 7,082,115 7,079,993 7,132,795 7,373,458 0.4%Other Water/Wastewater Utility Fees 2,182,196 2,237,190 1,320,200 970,422 0.1%

Subtotal 180,184,441 183,776,516 182,887,094 192,231,636 10.4%Solid Waste FeesSolid Waste Residential Assessments D 46,075,664 53,880,021 57,800,988 62,139,336 3.3%Solid Waste Tipping Fees 28,057,203 32,715,959 26,245,100 27,477,369 1.5%Solid Waste Recycling Revenue 17,741,166 18,176,273 23,462,343 22,808,613 1.3%

Subtotal 91,874,033 104,772,253 107,508,431 112,425,318 6.1%Other User FeesAmbulance Fees D 9,193,618 10,796,866 9,957,034 10,056,604 0.6%Court Costs & Surcharges D 8,907,728 9,093,534 7,522,783 7,759,871 0.4%Planning & Growth Management Fees 5,756,766 6,097,806 3,633,899 3,532,234 0.2%Sheriff's Office Fees D 7,034,089 6,744,893 7,142,918 7,142,920 0.4%Public Safety Fees 2,759,788 2,682,324 2,672,489 2,554,727 0.2%Environment & Physical Resource Fees 2,922,432 3,536,550 2,900,901 2,920,290 0.2%Transportation Fees 4,288,756 3,616,759 3,611,971 3,611,971 0.2%Human Services & Recreation Fees 3,861,872 7,274,261 3,915,232 3,251,347 0.2%Economic Environment Fees 1,195,239 1,115,177 96,000 96,000 0.0%Other User Fees 739,981 2,465,887 1,377,222 5,770,580 0.1%

Subtotal 46,660,269 53,424,057 42,830,449 46,696,544 2.4%Internal ChargesInternal Service Charges - Insurance 88,471,214 98,960,710 68,064,289 75,044,439 3.9%Indirect Administrative Costs 37,735,626 47,487,770 46,983,800 46,680,161 2.7%Internal Service Charges - Fleet 27,880,031 33,310,049 32,049,570 32,849,375 1.8%Employee Health Insurance Premiums 23,186,560 25,399,327 18,787,699 20,902,870 1.1%Insurance & Technology Reimbursements 7,549,625 7,032,932 7,231,777 8,034,083 0.4%

Subtotal 184,823,056 212,190,788 173,117,135 183,510,928 9.8%Charges for Services Total 503,541,799 554,163,614 506,343,109 534,864,426 28.7%

Fines & Forfeits 6,188,438 5,402,303 4,765,123 4,789,714 0.3%

Miscellaneous Revenue Special Assessments & Impact Fees 3

Water/Wastewater Special Assessments 18,639,061 21,147,751 0 0 0.0%Stormwater Special Assessments D 5,593,538 5,475,000 0 0 0.0%Streetlighting Special Assessments 7,696,823 8,122,287 0 0 0.0%Transportation Impact Fees D 5,786,498 5,688,951 0 0 0.0%Water/Wastewater Impact Fees 1,948,234 5,763,737 0 0 0.0%Other Impact Fees D 11,120,652 8,926,714 0 0 0.0%

Subtotal 50,784,806 55,124,440 0 0 0.0%



Interest D 77,379,823 67,395,146 39,286,972 35,296,984 2.2%Other Miscellaneous Revenues 49,523,705 20,648,272 35,993,737 16,613,423 2.0%

Miscellaneous Revenue Total 177,688,334 143,167,858 75,280,709 51,910,407 4.3%

Total Revenue - All Types $1,987,967,684 $1,993,015,183 $1,766,218,077 $1,728,011,527 100.0%

Notes:(1) Those revenues with a "D" following the title are discussed in more detail in the narrative following this table.

(2) Starting in FY 09, Florida Uniform Accounting System changes reclassified several revenues. Lawyer and certain occupational license revenues were reclassified as taxes, and certain 911 emergency fees were reclassified from charges for services to intergovernmental revenue.

(3) During FY 09, Florida Uniform Accounting System changes reclassified several revenues. Impact fees and special assessmentswere reclassified as licenses and permits

MILLAGE COMPARISON

FY 08 FY 09ADOPTED

MILLAGE LEVY MILLAGE LEVY

COUNTYWIDE OPERATING General Revenue Fund 5.5831 $490,458,518 5.7439 $480,731,070 Environ. Sensitive Lands 0.1615 14,187,289 0.0000 0 TOTAL OPERATING 5.7446 504,645,807 5.7439 480,731,070

DEBT SERVICE Environ. Sensitive Lands 0.0604 5,317,199 0.0604 5,069,905 TOTAL DEBT 0.0604 5,317,199 0.0604 5,069,905TOTAL OPERATING & DEBT 5.8050 509,963,006 5.8043 485,800,975

NON COUNTYWIDE OPERATING General Purpose MSTU 4.3755 238,682,439 4.3745 222,864,951 Library Services 0.6083 51,245,865 0.5583 44,784,523 TOTAL OPERATING 4.9838 289,928,304 4.9328 267,649,474

DEBT SERVICE Parks & Recreation Bonds 0.0259 1,412,839 0.0259 1,319,511TOTAL OPERATING & DEBT 5.0097 291,341,143 4.9587 268,968,985

TOTAL BOCC 10.8147 $801,304,149 10.7630 $754,769,960

TAXABLE PROPERTY VALUESFY 08 FY 09

COUNTYWIDE Value of Existing Property $84,627,369,489 $81,121,448,932 Value of New Construction 3,219,618,428 2,572,743,086Total Taxable Value $87,846,987,917 $83,694,192,018

ELAPP DEBT SERVICE Value of Existing Property $84,813,474,894 $83,938,830,501 Value of New Construction 3,219,618,428 No longer availableTotal Taxable Value $88,033,093,322 $83,938,830,501

UNINCORPORATED(MSTU) Value of Existing Property $52,215,530,216 $49,527,769,238 Value of New Construction 2,334,221,571 1,418,613,372Total Taxable Value $54,549,751,787 $50,946,382,610

SPECIAL LIBRARY DISTRICT Value of Existing Property $81,107,041,435 $77,690,891,128 Value of New Construction 3,137,352,295 2,524,983,421Total Taxable Value $84,244,393,730 $80,215,874,549

ADOPTED

MILLAGE COMPARISON

FY 10 FY 11RECOMMENDED

MILLAGE LEVY MILLAGE LEVY

COUNTYWIDE OPERATING General Revenue Fund 5.7439 $418,236,030 5.7439 $381,431,260 Environ. Sensitive Lands 0.0000 0 0.0000 0 TOTAL OPERATING 5.7439 418,236,030 5.7439 381,431,260

DEBT SERVICE Environ. Sensitive Lands 0.0726 5,286,293 0.0751 4,987,115 TOTAL DEBT 0.0726 5,286,293 0.0751 4,987,115TOTAL OPERATING & DEBT 5.8165 423,522,323 5.8190 386,418,375

NON COUNTYWIDE OPERATING General Purpose MSTU 4.3745 191,106,695 4.3745 171,900,472 Library Services 0.5583 38,944,696 0.5583 35,507,061 TOTAL OPERATING 4.9328 230,051,391 4.9328 207,407,533

DEBT SERVICE Parks & Recreation Bonds 0.0330 1,441,655 0.0366 1,438,235TOTAL OPERATING & DEBT 4.9658 231,493,046 4.9694 208,845,768

TOTAL BOCC 10.7823 $655,015,369 10.7884 $595,264,143

TAXABLE PROPERTY VALUESFY 10 FY 11

COUNTYWIDE Value of Existing Property $72,813,947,056 $66,406,319,715 Value of New Construction Not Available Not AvailableTotal Taxable Value $72,813,947,056 $66,406,319,715

ELAPP DEBT SERVICE Value of Existing Property $72,813,947,056 $66,406,319,715 Value of New Construction Not Available Not AvailableTotal Taxable Value $72,813,947,056 $66,406,319,715

UNINCORPORATED(MSTU) Value of Existing Property $43,686,523,088 $39,296,027,518 Value of New Construction Not Available Not AvailableTotal Taxable Value $43,686,523,088 $39,296,027,518

SPECIAL LIBRARY DISTRICT Value of Existing Property $69,755,858,203 $63,598,533,641 Value of New Construction Not Available Not AvailableTotal Taxable Value $69,755,858,203 $63,598,533,641

PLANNED

BASIC INFORMATION ON PROPERTY TAXES

The calculation of assessed value of real and tangible personal property and how much of this value is subject to ad valorem taxation varies from state to state. In Florida, each county has an elected Property Appraiser whose office supervises the valuation process following the appropriate state laws, regulations and professional guidelines.

EXEMPTIONS

Florida law provides specific exemptions to reduce the value of property subject to taxation. Some of the more common exemptions are: Homestead - For all permanent residents of Florida, the first $25,000 of the assessed value of an owner-occupied residence is exempt. Certain elderly low-income homeowners may also qualify for an additional exemption called the Senior Homestead Exemption. The Board of County Commissioners set this additional exemption at $40,000. Second Homestead - For all permanent residents of Florida, the assessed value from $50,001 to $75,000 of an owner-occupied residence is exempt. This exemp-tion applies only to non-School Board levies. Government - All government owned property is ex-empt. Widows - An additional $500 in value is exempt if the resident-owner is a widowed permanent resident. Disability - In addition to any other exemptions, an ad-ditional $500 in value is exempt for totally and perma-nently disabled or blind residents. Institutional - All properties of non-profit organizations used for literary, scientific, educational and charitable purposes are exempt.

COMPUTING PROPERTY TAXES

To compute the property tax on a parcel, you must know three factors: the assessed value as determined by the Property Appraiser; the amount of the value which is not subject to the tax due to the application of exemptions; and the millage rate authorized by a taxing authority. Example:

Assessed Value of Property $200,000 Minus Exemptions: First Homestead Exemption -25,000 Second Homestead Exemption -25,000 Equals Taxable Value of Property $150,000 Divide the Taxable Value of Property by $1,000 $150

Multiply $150 by the FY 09 adopted coun-tywide millage rate 5.7439

Equals the amount of countywide property tax levied on property $861.59

THE AGGREGATE ROLLED-BACK RATE In recent years, much of the legislation in Florida gov-erning the setting of millage rates has been centered on the concept of the "rolled-back rate". The "rolled-back rate" is that millage rate which when applied to the total amount of taxable value of property (excluding new con-struction and dedicated tax increment value) produces the same amount of revenue, when adjusted for pay-ments to tax increment financing districts, as the previ-ous year. The "rolled-back rate" is used as a standardized point of comparison to show how millage rates are changing from one year to the next. The purpose of the "rolled-back rate" calculation is to allow local governments in Florida to identify when they are drawing more tax reve-nue from existing property. For example, an increase in the assessment of existing property draws more tax revenue for governments even when those govern-ments keep the same millage rates as the previous year. The aggregate "rolled-back rate" varies signifi-cantly from the total millage rate because the combined ad valorem revenue from the General Revenue Fund, MSTU, and Library Fund is divided by the countywide taxable value in calculating the "aggregate rolled-back rate" even though ad valorem revenue from the Special Library District millage and the MSTU millage is gener-ated from smaller tax bases. At the public hearings in September, the County is re-quired to show how proposed millage rates compare to the "aggregate rolled-back rate" and to identify why the proposed rate differs from the "aggregate rolled-back rate". During the 2007 session the legislature passed House Bill 1B which mandated in FY 08 millage rates that, in combination, generate revenue 5% lower than that gen-erated from the FY 07 aggregate rolled-back rate. Start-ing in FY 09, the bill also mandates that the maximum allowable property tax levy is the rolled-back rate plus the growth in the Florida per capita personal income. Then, in January 2008, voters approved a constitutional amendment that further restricts growth in taxable val-ues. The provisions include a second homestead ex-emption previously discussed that applies only to non-School Board levies, a new portablility provision allows owners of homesteaded properties to transfer of up to $500,000 of accumulated Save-Our Homes savings to a newly purchased home if the new home is purchased within 2 years of the sale of the previous home, a new $25,000 exemption on tangible property and a new cap of 10% on the amount non-homesteaded property val-ues can increase in a single year.

BASIC INFORMATION ON PROPERTY TAXES The following example demonstrates how to compute the "aggregate rolled-back rate", the millage rate that will gen-erate the same ad valorem tax revenues on existing property exclusive of new construction, major additions to struc-tures, etc.

CALCULATION OF THE ESTIMATED AGGREGATE ROLLED-BACK RATE 1

Amount of Property Taxes Collected in the Previous Year for the General Revenue Fund, MSTU, and Library District Less Payments to Tax Increment Financing Districts = $731,588,663

Divided by

Amount of Taxable Value of Countywide Property Less New Construction and Less Dedicated Tax Increment Values

in the Current Year = $69,022,131,429

The result of this calculation is the Aggregate Rolled-Back Rate of 10.5993 Mills or $10.60 per $1,000 of Taxable Value

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HILLSBOROUGH COUNTYAD VALOREM OPERATING MILLAGES

Library Unincorporated General Fund (MSTU) Countywide

FY 10 and FY 11 reflect no change from FY 09 in the Library millage. The Countywide millage increases .0122 mills in FY 10 and .0025 mills in FY 11 due to a required increase in voter approved Environmental Land debt millage. The

Unincorporated Area millage increases .0071 mills in FY 10 and .0036 mills in FY 11 due to a required increase in voter approved Parks and Recreation debt millage

1 Florida Statutes require the budget estimate be based on the Property Appraiser’s July 1 preliminary certification. Due to taxable value adjustments made after July 1st by the Property Appraiser and Value Adjustment Board, actual property taxes collected will differ from es-timated collections used for budget purposes. The example above incorporates changes to calculating the aggregate rolled back rate re-sulting from voter approval of Amendment One in January 2008.

FY 05 FY 06 FY 07 FY 08 FY 09 FY 10 FY 11

TAXES LEVIED COUNTYWIDEBOCC - General Fund $1,255.75 $1,212.00 $1,141.00 $1,005.31 $861.59 $861.59 $861.59BOCC - General Obligation Debt 16.89 14.70 11.67 10.57 9.06 10.89 11.27Southwest Florida Water Mgmt District *+ 73.85 73.85 73.85 67.66 57.99 N/A N/ASchool Board (incl. General Oblig. Debt)* 1,463.16 1,388.98 1,369.03 1,316.53 1,360.98 N/A N/AChildren's Board * 87.50 87.50 87.50 81.10 75.00 N/A N/APort Authority* 45.50 45.50 38.50 34.69 29.25 N/A N/ATOTAL COUNTYWIDE TAXES $2,942.64 $2,822.52 $2,721.55 $2,515.84 $2,393.86 $872.48 $872.85

TAXES LEVIED WITHIN SPECIFIC AREASLibrary District $112.40 $121.15 $121.15 $106.45 $83.75 $83.75 $83.75Municipal Services Taxing Unit (MSTU) ** 885.87 903.37 874.20 765.71 656.18 656.18 656.18MSTU Parks General Obligation Debt ** 6.97 6.28 5.01 4.53 3.89 4.95 5.49Hillsborough Area Regional Transit* 87.50 87.50 87.50 87.50 70.23 N/A N/AHillsborough River Basin*+ 49.88 49.88 49.88 44.57 38.21 N/A N/ATOTAL TAXES WITHIN SPECIFIC AREAS $1,142.61 $1,168.18 $1,137.73 $1,008.77 $852.24 $744.87 $745.41

TOTAL AD VALOREM TAXES $4,085.25 $3,990.70 $3,859.28 $3,524.61 $3,246.10 $1,617.35 $1,618.26

$ change from preceding year: ($84.12) ($94.55) ($131.43) ($334.67) ($278.51) ($1,628.76) $0.91 % change from preceding year: (2.0%) (2.3%) (3.3%) (8.7%) (7.9%) (50.2%) 0.1%

Notes:

** Homeowners residing within the municipalities of Tampa, Temple Terrace, or Plant City pay city taxes instead of the MSTU taxes. The Hillsborough Area Regional Transit Tax is not levied in Plant City. The Library District tax is not levied in Temple Terrace or Plant City. Starting in FY 09, the taxable value for School Board taxes is $175,000 because the second $25,000 homestead exemption approved by voters in January 2008 does not apply to School Board assessment.

Assumptions: Excludes any exemption other than the homestead exemptions. Excludes any other special district assessment (i.e., street lighting tax district or maintenance district).+ For the purposes of consistency, the Hillsborough River Basin was selected. Other basins have different tax rates.

IMPACT OF LOCAL TAXES ON A FAMILY IN THE UNINCORPORATEDAREA OF HILLSBOROUGH COUNTY WITH A HOUSE ASSESSED

AT $200,000, LESS $50,000 IN HOMESTEAD EXEMPTIONS($150,000 TAXABLE VALUE)

* Not a tax levy, assessment, or fee of the Hillsborough County Board of County Commissioners (BOCC).

CHANGES IN TAXABLE VALUES BY PROPERTY CLASSIFICATION

Property Value Changes by Fiscal Year

Single Family Percent Other Percent Commercial PercentResidential Change Residential Change Property Change

FY 97 11,184,071,234 4.87% 3,342,312,627 2.01% 5,224,959,214 2.39%FY 98 12,218,590,422 9.25% 3,546,915,153 6.12% 5,599,669,645 7.17%FY 99 13,198,217,817 8.02% 4,019,231,028 13.32% 6,200,916,982 10.74%FY 00 14,289,708,196 8.27% 4,317,155,359 7.41% 6,730,265,982 8.54%FY 01 16,014,033,679 12.07% 4,949,637,164 14.65% 7,251,847,484 7.75%FY 02 18,259,923,201 14.02% 5,549,428,379 12.12% 8,661,193,865 19.43%FY 03 20,394,688,550 11.69% 6,374,044,430 14.86% 9,013,883,894 4.07%FY 04 22,934,737,007 12.45% 6,793,625,845 6.58% 9,581,626,323 6.30%FY 05 26,138,770,886 13.97% 7,873,449,051 15.89% 10,104,938,385 5.46%FY 06 30,915,682,246 18.28% 9,450,610,601 20.03% 11,548,275,836 14.28%FY 07 38,181,151,543 23.50% 12,001,265,292 26.99% 14,063,864,736 21.78%FY 08 43,386,629,568 13.63% 13,681,720,036 14.00% 15,479,774,389 10.07%FY 09 38,109,677,299 -12.16% 13,777,882,807 0.70% 16,622,293,677 7.38%

Industrial Percent All Percent PercentProperty Change Others Change Total Change

FY 97 1,557,322,162 -3.52% 969,009,307 -0.01% 22,277,674,544 16.98%FY 98 1,596,963,656 2.55% 1,147,225,545 18.39% 24,109,364,421 8.22%FY 99 1,686,638,788 5.62% 1,305,415,774 13.79% 26,410,420,389 9.54%FY 00 1,752,549,629 3.91% 1,733,031,263 32.76% 28,822,710,429 9.13%FY 01 1,873,696,959 6.91% 1,678,329,130 -3.16% 31,767,544,416 10.22%FY 02 2,339,075,767 24.84% 1,855,856,417 10.58% 36,665,477,629 15.42%FY 03 2,429,922,656 3.88% 2,083,127,082 12.25% 40,295,666,612 9.90%FY 04 2,710,479,291 11.55% 2,160,187,908 3.70% 44,180,656,374 9.64%FY 05 2,993,070,247 10.43% 2,123,812,544 -1.68% 49,234,041,113 11.44%FY 06 3,341,283,872 11.63% 2,408,233,519 13.39% 57,664,086,074 17.12%FY 07 4,220,918,748 26.33% 2,916,843,920 21.12% 71,384,044,239 23.79%FY 08 4,646,865,076 10.09% 3,260,681,228 11.79% 80,455,670,297 12.71%FY 09 4,835,110,396 4.05% 3,061,497,599 -6.11% 76,406,461,778 -5.03%

Percentage Change in Property Value Growth Single Family Residential and Commercial

-15.00%-10.00%-5.00%0.00%5.00%

10.00%15.00%20.00%25.00%30.00%

97 98 99 00 01 02 03 04 05 06 07 08 09

ResidentialCommercial

Each year represents the percentage change from the previous year. Based on data provided each July 1st by the Property Appraiser's Office.

MAJOR TAX EXEMPTIONS AS A PERCENTAGE OF PROPERTY VALUES

Exemption Percentages by Fiscal Year

Homestead Exemption

Percent Value

Save Our Homes Capped Value

Percent Value Total Just Value

FY 97 4,951,858,850 12.50% 241,965,803 0.61% 39,602,774,241FY 98 5,069,900,656 11.99% 483,786,898 1.14% 42,295,377,836FY 99 5,190,630,272 11.36% 935,144,739 2.05% 45,674,754,732FY 00 5,362,840,969 11.04% 1,306,247,070 2.69% 48,556,382,426FY 01 5,607,405,231 10.59% 2,326,873,676 4.39% 52,973,587,748FY 02 5,779,692,739 9.55% 3,676,013,568 6.07% 60,544,259,230FY 03 6,050,603,029 9.08% 4,892,551,853 7.34% 66,634,913,844FY 04 6,232,289,649 8.59% 6,007,667,195 8.28% 72,567,375,597FY 05 6,368,801,924 7.90% 8,052,535,399 9.99% 80,616,025,668FY 06 6,485,566,862 6.77% 12,150,844,977 12.68% 95,836,796,083FY 07 6,624,674,302 5.53% 20,163,626,163 16.83% 119,776,510,189FY 08 6,808,035,527 5.23% 20,353,986,976 15.64% 130,134,318,243FY 09 13,164,111,107 10.43% 13,449,284,468 10.65% 126,272,071,232

Governmental Exemption

Percent Value Exemption

Percent Value Total Just Value

FY 97 3,877,183,337 9.79% 1,545,980,010 3.90% 39,602,774,241FY 98 4,044,620,521 9.56% 1,559,809,970 3.69% 42,295,377,836FY 99 4,258,504,816 9.32% 1,612,142,919 3.53% 45,674,754,732FY 00 4,278,787,032 8.81% 1,730,310,571 3.56% 48,556,382,426FY 01 4,177,347,947 7.89% 1,870,241,043 3.53% 52,973,587,748FY 02 5,030,944,798 8.31% 1,944,261,140 3.21% 60,544,259,230FY 03 5,748,348,033 8.63% 2,137,548,638 3.21% 66,634,913,844FY 04 6,070,710,125 8.37% 2,310,504,198 3.18% 72,567,375,597FY 05 6,393,756,217 7.93% 2,458,348,568 3.05% 80,616,025,668FY 06 7,533,544,648 7.86% 3,091,491,665 3.23% 95,836,796,083FY 07 8,471,291,561 7.07% 3,409,197,015 2.85% 119,776,510,189FY 08 8,565,739,625 6.58% 3,484,187,822 2.68% 130,134,318,243FY 09 9,158,454,504 7.25% 3,685,045,431 2.92% 126,272,071,232

Homestead & "Save Our Homes" Exemptions as a Percentage of Property Values

0.00%

5.00%

10.00%

15.00%

20.00%

97 98 99 00 01 02 03 04 05 06 07 08 09

Save Our Homes

HomesteadBased on data provided each July 1st by the Property Appraiser's Office.

ECONOMIC INDICATORS The Hillsborough County budget is affected by various economic variables that are significant drivers of demand for County services and of major revenues. The following is a brief discussion of past and projected trends for key economic indicators including jobs, population, income, construction, and sales. Current economic conditions in Hillsborough County reflect the deep recession in the U.S. and Florida economies. Housing and financial markets are still distressed but have shown tentative signs of improvement this spring. These early improvements along with some signs that manufacturing may be stabilizing have led some analysts to consider that the worst of the decline is over. Those tentative improvements from very low levels are not the same as recovery. Credit still remains scarce, although interest rate spreads show some improvement since late 2008. Housing prices are still falling. Job losses are still mounting and, consequently, consumers are very cautious. US job losses since December 2007 have accelerated to 5.7 million. April US retail sales suffered a 10.1% decline from a year ago. The savings rate has risen from below 1% during 2005-2008 to 4.2% in March. Consumer and business confidence, while improved from the record low levels of late 2008 and early 2009, remain very low. Poor confidence levels and weak lending has taken a toll on the economy. Gross Domestic Product (GDP) fell at a 6.3% annual rate during the fourth quarter 2008, followed by a 6.1% drop for the first quarter 2009. These are largest declines since 1982. Forecasters expect the Federal Reserve to continue its aggressive actions to unfreeze credit markets. The Fed has created a number of direct lending facilities to augment its usual Federal Funds target rate. The Fed’s target for the Fed Funds rate, the rate charged by banks for interbank lending, was lowered to 0.0% to 0.25% in mid December. This is intended to stimulate lending. On February 13 Congress approved a very large fiscal stimulus that includes tax cuts intended to spur consumer spending, funding for infrastructure projects and other aid to state and local governments. President Obama signed the $787 billion legislation into law on February 17. Many forecasters expect the stimulus will lessen the severity and length of the recession. National forecasters have expressed cautious expectations that weak growth will resume in the last half 2009. Slow economic growth is expected to return as housing markets, vehicle sales and consumption slowly improve, partly as a result of the stimulus. Economy.com forecasts a 3.0% decline in GDP for 2009 and a 1.4% increase for 2010. Job losses are expected to continue into 2010 before showing modest improvement in late 2010. National, state and Hillsborough County job markets continue to deteriorate in 2009. US unemployment has risen to 8.9% in April from 5.0% a year ago (seasonally adjusted). Locally, the Hillsborough County unemployment rate has risen to 9.5% for April, up significantly from 5.0% a year ago. Florida’s March rate is 9.3%.

Metro Tampa Bay lost 53,400 jobs in the last 12 months to April, a 4.3% drop. Job losses are widespread among industries. Education and health services have, however, gained jobs in the last year. During the same period US jobs fell 3.8% and Florida jobs fell 4.8%. Job losses are expected to continue into 2010 even as the level of economic activity is likely to improve in late 2009. Employment is a lagging indicator. The University of Central Florida forecasts modest job gains for Tampa Bay by the end of 2010 and more robust jobs recovery in 2011.

Source: Florida Agency for Workforce Innovation

NONFARM JOB GROWTH BY INDUSTRYTAMPA METRO AREAApril 2007 - April 2008

-20 -15 -10 -5 0 5

Construction

Mfg

Whsle & Retail

TWU

Information

Finance

Prof./Bus. Serv.

Ed./Health Serv.

Leisure/Hospitality

Other Services

Gov't

Thousands of Net New Jobs

TWU = Transportation, Warehousing & Public

Source: Florida Agency for Workforce Innovation and Institute for Economic Competitiveness, University of Central Florida

NONFARM JOB GROWTH INTAMPA METRO AREA

-60

-40

-20

0

20

40

60

91 92 93 94 95 96 97 98 99 00 01 02 03 04 05 06 07 08

09 P

roj

10 P

roj

11 P

roj

Calendar Year

Gro

wth

In T

hous

ands

Long-term job growth in Metro Tampa, and, indeed, Florida and the nation, has been heavily concentrated in services industries. In 2007 services industry jobs accounted for about 44% of existing jobs in both Hillsborough County and Florida. Services industry jobs are not only in low paying industries. Services industries also include higher wage industries such as finance, insurance, legal services, engineering services, computer systems design, and health. Wholesale and retail trade accounted for another 15% of all jobs. Hillsborough’s ten largest employers in 2008 are government, retail or health related.

ECONOMIC INDICATORS

Source: BEA, Regional Economic Information System (REIS)

Note: TWU = Transportation, Warehousing & Utilities

JOB DISTRIBUTION BY INDUSTRY IN 2007

3.94%

2.94%11.64% 11.16%

0.78%1.26% 7.68%6.59%4.05%

14.73% 15.06%

3.20% 3.28% 1.81%

43.97%44.52%

11.32%10.28%

0%

10%

20%

30%

40%

50%

60%

70%

80%

90%

100%

Hillsborough Florida

Gov't

Services

Finance

Information

TWU

Whsle & Retail

Mfg

Nat Res & Mining

Construction

Farm

Source: Bureau of Economic and Business Research (BEBR)

POPULATION GROWTHHILLSBOROUGH COUNTY

0

5

10

15

20

25

30

35

91 92 93 94 95 96 97 98 99 00 01 02 03 04 05 06 07 0809

Pro

j10

Pro

j11

Pro

j

Calendar Year

Est

imat

ed &

Pro

ject

ed

Gro

wth

in T

hous

ands

While job growth is perhaps the single most important and visible economic indicator for a local area, other indicators play important roles as well. The University of Florida’s Bureau of Economic and Business Research (BEBR) reports that Florida and Hillsborough population growth has slowed significantly as a result of the housing correction and resulting recession. After average annual population

growth of 27,700 in Hillsborough County during 1999-2007 growth slowed to only 7,700 for 2008. BEBR’s 2009 forecast growth of 17,000 may prove optimistic given the depth of the current recession. BEBR forecasts Hillsborough population growth during 2010 - 2015 will average about 22,000 annually.


POPULATION GROWTH FLORIDA VS. HILLSBOROUGH COUNTY

0.0%

0.5%

1.0%

1.5%

2.0%

2.5%

3.0%

3.5%

91 92 93 94 95 96 97 98 99 00 01 02 03 04 05 06 07 0809

Pro

j

10 P

roj

11 P

roj

Calendar Year

Per

cent

Gro

wth


Rates of population growth for both Florida and Hillsborough County are expected to recover from recessionary lows, but not match the relatively rapid rates of recent years. Population growth is, in turn, a primary factor driving housing markets and retail sales as well as job growth. After years of record high housing construction, sales, and prices, Hillsborough County’s residential real estate market is experiencing a cyclical downturn as are national markets. Greater speculative activity and price appreciation during 2004-2006 has resulted in a deeper housing downturn in Florida than the nation. Greater Tampa Association of Realtors (GTAR) data show that April existing home sales in Hillsborough rose 10.6% over April 2008 but are still 39.0% below April 2006. Sales appear to be at bottom with September through April monthly sales above year ago performance. Overall 2008 sales exceeded 2007’s by 266 or 2.46%. GTAR’s average home price peaked in July 2006 and has fallen 46.4% through April 2009. Prices are down 28.3% from April 2008. Average prices rose 9.1% in March over February but fell 9.5% in April. Average days on market rose from about 36 in late 2005 to 125 in May and has now fallen to a range of 100-116 days since October. These improvements in sales and days on market are tentative and likely reflective of high foreclosures and short sales activity. Both place downward pressure on prices, which, even with improved sales numbers, can be expected to continue well into 2009.

LARGEST HILLSBOROUGH EMPLOYERS, 2008 Hillsborough County School Board 24,692 Hillsborough County Government 9,162 Tampa International Airport 7,500 Verizon 7,000 MacDill Air Force Base 6,656 University of South Florida 6,000 Tampa General Hospital 5,842 Publix Food Centers 4,984 Veterans Administration Hospital 4,529 City of Tampa 4,502 Source: Hillsborough County, Florida Comprehensive Annual Financial Report, Fiscal Year Ended September 30, 2008

ECONOMIC INDICATORS

Source: Greater Tampa Association of Realtors

EXISTING HOME SALESHILLSBOROUGH COUNTY

0

500

1,000

1,500

2,000

Sep-

05D

ec-0

5M

ar-0

6Ju

n-06

Sep-

06D

ec-0

6M

ar-0

7Ju

n-07

Sep-

07D

ec-0

7M

ar-0

8Ju

n-08

Sep-

08D

ec-0

8M

ar-0

9

Sale

s

$0

$50,000

$100,000

$150,000

$200,000

$250,000

$300,000

Price

Existing Residential Home Sales Average Sales Price

Other home price sources also show substantial price declines Data from the National Association of Realtors for the first quarter of 2009 show that the median sales price of existing single family homes in the US fell 13.8% compared to the first quarter of 2008. The Tampa Metro Area posted a 26.7% drop. On the positive side these price declines and low mortgage rates have greatly improved home affordability. Poor job markets and reluctant lenders, however, still hold back mortgage availability. Hillsborough City-County Planning Commission data for the first quarter of 2009 show a 49.8% decline in Hillsborough County single family (attached and detached) housing permits issued. This is a leading indicator of fewer future home starts. Fewer home starts will help to clear the backlog of unsold homes.

Property taxes on residential and commercial real estate provide Hillsborough County Government with its largest source of revenue. Countywide taxable value growth averaged 11.6% annually during 1997-2007. Countywide taxable value grew about 11.7% for FY 08 after 21.7% growth for FY 07. Poor housing markets and tax reform measures resulted in a 4.7% decline in taxable values for FY 09. Current State projections point to a 13.0% decline for FY 10 and 8.8% decline for FY 11. Continued price declines in 2009 set the stage for FY 11 property tax revenues.

Taxable sales in Hillsborough and Florida have suffered due to fallout from housing’s slump, poor financial news, and large job losses. Florida sales fell 7.6% in 2008. Hillsborough sales fell 9.7% in 2008. Spending will continue to struggle amid current job losses but will get some positive support from the federal economic stimulus. State estimates indicate a 7.8% decline for 2009. Sales are forecasted to be nearly flat for calendar year 2010. Recovery is not expected until 2011.

Sources: Florida Department of Revenue and General Revenue Consensus Estimating Conference Projections

TAXABLE SALES GROWTHFLORIDA VS. HILLSBOROUGH COUNTY

-15.0%-10.0%

-5.0%0.0%

5.0%10.0%

15.0%20.0%

96 97 98 99 00 01 02 03 04 05 06 07 08

09 P

roj

10 P

roj

11 P

roj

Calendar Year

Perc

ent G

row

thHillsborough Florida

09 P

roj

Hillsborough taxable sales are highly dependent on consumer nondurable purchases, including clothing and groceries. When comparing the sources of Hillsborough’s taxable sales to Florida’s some notable differences arise. Hillsborough in 2003 was more dependent on automobile related sales and business investment (items and services related to construction activity). Hillsborough sales are less reliant on tourism/recreation with 16.7% of sales arising from that industry compared to nearly 20% for the state.


TAXABLE SALES PER CAPITA, 2003

$3,669 $2,906

$1,241$1,254

$2,751 $2,945

$4,644 $4,513

$1,102$1,099

$3,054$2,324

$0

$2,000

$4,000

$6,000

$8,000

$10,000

$12,000

$14,000

$16,000

$18,000


Business Investment

Building Investment

Consumer Nondurables

Tourism & Recreation

Consumer Durables

Autos & Accessories

$16,462$15,040

LARGEST HILLSBOROUGH PROPERTY TAXPAYERS, FY 08

$ Millions Tampa Electric Company 36.7 Verizon 19.5 Hillsborough County Aviation Authority 11.3 Mosaic Company 8.0 Camden Operating LP 5.8 Wal-Mart 4.9 Liberty Property 4.8 Post Apartment Homes LP 4.6 Tampa Port Authority 3.8 Teachers Insurance and Annuity Association 3.2 Source: Hillsborough County, Florida Comprehensive Annual Financial Report, Fiscal Year Ended September 30, 2008

ECONOMIC INDICATORS

Sources: BEA, Regional Economic Information System (REIS), and Institute for Economic Competitiveness, University of Central Florida

PERSONAL INCOMETAMPA METRO AREA

0

20

40

60

80

100

120

91 92 93 94 95 96 97 98 99 00 01 02 03 04 05 06 0708

Pro

j09

Pro

j10

Pro

j11

Pro

j

Calendar Year

Bill

ions

of D

olla

rs

0%

2%

4%

6%

8%

10%

12%

Percent Grow

th

With the absence of direct and comprehensive measures of a local area's economic output, total personal income is a good surrogate measure. Hillsborough County's 2007 total personal income stood at $42.9 billion, a 3.8% increase over 2007. Personal income growth was 8.0% to 8.5% annually during the boom years of 2004 to 2006. The University of Central Florida publishes personal income projections for metropolitan areas. UCF estimates Metro Tampa personal income rose 2.4% in 2008 and will only gain 0.9% for 2009. Income growth improves to 3.2% for 2010 and to 5.2% for 2011 as job markets recover.

Sources: U.S. Department of Labor, Bureau of Labor Statisticsand National Association for Business Economics (NABE)

INFLATION RATECONSUMER PRICE INDEX (CPI-U)

-1.0%

0.0%

1.0%

2.0%

3.0%

4.0%

5.0%

6.0%

91 92 93 94 95 96 97 98 99 00 01 02 03 04 05 06 07 0809

Pro

j10

Pro

j11

NA

Calendar Year

Rat

e of

Infla

tion

Metro Tampa US

Rapidly rising oil prices fueled inflation during 2007 and 2008. US inflation briefly rose above 5.0% during mid-2008 but fell to 3.8% for the year as oil demand fell and prices retreated rapidly in late 2008. Weak recessionary demand also placed downward pressure on commodity and food prices. On a twelve month basis inflation has turned negative during March and April. Forecasters expect recession will actually result in a -0.7% inflation rate for 2009 as a

whole. As the economy begins a slow recovery in 2010 inflation is expected to rise to a still moderate 1.7%.

Sources: US Energy Information Administrationand U.S. Department of Labor, Bureau of Labor Statistics

REGULAR GASOLINE PRICEEAST COAST

050

100150200250300350400450

Jan-

96O

ct-9

6Ju

l-97

Apr

-98

Jan-

99No

v-99

Aug

-00

May

-01

Feb-

02N

ov-0

2Se

p-03

Jun-

04M

ar-0

5D

ec-0

5S

ep-0

6Ju

l-07

Apr

-08

Jan-

09

Cen

ts p

er G

allo

n

East Coast Regular Inflation Adjusted ('82-'84 dollars)

Forecasters expect the Federal Reserve to continue its aggressive actions to unfreeze credit markets. These actions have borne some fruit as interest rate spreads have narrowed and mortgage rates have dipped to 50 year lows. Forecasters anticipate modestly rising rates in mid or late 2010 as the Fed eases some of the monetary stimulus in response to resumed growth.

Sources: Federal Reserve Board and National Association for Business Economics (NABE)

INTEREST RATES: 20 YEAR STATE & LOCAL GENERAL OBLIGATION BOND AND 10 YEAR TREASURY RATES

0.0%1.0%2.0%3.0%4.0%5.0%6.0%7.0%8.0%

91 92 93 94 95 96 97 98 99 00 01 02 03 04 05 06 07 0809

Pro

j

10 P

roj

11 N

A

Year End

Inte

rest

Rat

e

20-yr GO Bonds 10-yr Treasury Fed Funds

Risks always abound in economic forecasting and until this spring have been decidedly negative risks. Forecasts are now looking toward improving conditions with risks more balanced between worse or better-than estimated performance.

PROCEDURES FOR AMENDING THE BUDGET

For a full discussion of the County’s budget process, see The Process of Adopting the Budget section in this budget document. After the formal adoption of the budget by the Board of County Commissioners (BOCC) in September for the fiscal year beginning October 1st, changes may be made to the adopted budget with a budget amend-ment. An amendment is a BOCC agenda item proc-essed to increase or to decrease an existing budget. At no time can the budget be amended so that it is no longer balanced. Items requiring action by the BOCC are usually initi-ated by the individual department affected by the item. These items are accompanied by an Agenda Item Cover Sheet Form. This form is also used to amend the budget. However, the following additional informa-tion is required for budget amendments: • The subject section of the Agenda Item Cover

Sheet Form must state “Request for Budget Amendment Resolution” and identify the subject of the amendment and the fiscal year.

• The recommendation section of the cover sheet must state where funds are coming from and where funds are going; justification on why the ac-tion is needed; and the amount of the increase or decrease.

• The financial impact section of the cover sheet must state the impact on the current year’s budget as well as the recurring impact on future years’ budgets. Any increase or decrease in a reserve account should reflect the balance of the reserve subsequent to the action requested in the budget amendment.

• A separate form entitled Line Item Detail showing the specific accounts affected must accompany the Agenda Item Cover Sheet Form.

• Each department director is responsible for initiat-ing agenda items, via an electronic agenda work-flow system, that affect their department's activi-ties or budget. The completed Agenda Item Cover Sheet Form with the Line Item Detail Form, includ-

ing the estimated impact on the next fiscal year and any other appropriate information, is elec-tronically signed by the department director and then forwarded for review through the organiza-tion. Electronic review and signature is performed in the following sequence:

• Department Director • Management and Budget Department • County Attorney’s Office (concurrent with review

and approval by Management & Budget) • Assistant County Administrator (required for de-

partments under the County Administrator). All budget amendments, approved by the above refer-enced organizations/staff, are processed by the Ad-ministrative Services Section of the County Adminis-trator’s Office for final coordination and preparation of the BOCC’s agenda. Copies of all budget amend-ments are electronically forwarded to the Clerk of the Circuit Court’s Finance Department to facilitate pre-audit of the proposed budget revisions. The Management and Budget Department reviews the request for accuracy, availability of funds, complete-ness, compliance with BOCC Policies and other mat-ters considered appropriate for good financial man-agement. If changes or corrections to a budget amendment are required, the item is electronically re-jected back to the originating department by the Man-agement and Budget Department. Upon approval by the BOCC, the budget amendment is posted to the financial system, a budget resolution is prepared by the Clerk to the BOCC, signed by the Chairman of the BOCC and forwarded to the Clerk's Office for inclusion in the Board’s official records. In accordance with BOCC Policy 03.02.05.00, any budget amendment that requires a drawdown on the reserve for contingency in either the Countywide Gen-eral Fund or the Unincorporated Area General Fund must be approved by a super majority vote of the BOCC.

FINANCIAL POLICIES AND PROCEDURES

The County Administrator has explicit responsibility for all financial planning for the Board of County Commis-sioners (BOCC) including operating, capital and debt service budgets; and for the allocation of resources to facilitate accomplishing BOCC goals. The County Ad-ministrator is also responsible for developing long-range financial planning strategies, including reserve policies and forecasting. These functions are performed by the Deputy County Administrator, the Management and Budget Department and the Debt Management Department. To execute these responsibilities and to maintain sound financial management practices, it is important to have financial policies and related procedures that comple-ment the statutory requirements and professional stan-dards which establish local governments' financial management framework. To this end, the Management and Budget Department and the Debt Management Department are involved in the on-going effort to re-search, document and publish financial policies and guidelines. In FY 98, the Board of County Commissioners adopted a series of financial policies, presented in this section, as a major effort towards documenting a more compre-hensive approach to financial management. In some cases, written policies replaced informal rules that had been in place for years, but had not been previously documented and formally approved. Given the struc-ture of county government in Florida, with most ac-counting functions residing with the elected Clerk of Circuit Court, and the budget function residing with the County Administrator who reports to the elected Board, the documentation and approval of policies may have particular importance. The new policies were developed over a period of close to three years, during which draft policies were distrib-uted to bond rating agencies and during which County staff reviewed draft recommended budget practices under development by the National Advisory Council on State and Local Budgeting (NACSLB). Several of the new policies are intended to directly address NACSLB recommended budget practices. It should be noted that the policies listed here reflect those adopted by the Board of County Commissioners. Other financial policies adopted by the Clerk of Circuit Court in his or her capacity as Chief Financial Officer for the Board, which do not require Board approval, do not appear here. There are two key Florida Statutes regulating local gov-ernment budget development and implementation,

Chapters 129 and 200. Chapter 129, entitled "County Annual Budget,” establishes a system for controlling finances of county boards of commissioners throughout the state. Chapter 200, "Determination of Millage," de-fines the duty of the county commissioners in setting the rate of taxation. These statutory provisions set the framework for the budgetary process. In addition, Gen-erally Accepted Accounting Principles (GAAP) for state and local governments as set forth by the Governmen-tal Accounting Standards Board (GASB), provide pro-fessional standards that guide public financial man-agement and reporting.

INDEX

The following index is presented below for ease in lo-cating policies and guidelines.

Policy or Guideline Page

1 and 2. Chapter 129.01(2)(b), Florida Statutes 106

3. Chapter 129.01(2)(c)1, Florida Statutes 106

4. Chapter 129.01(2)(d), Florida Statutes 106

5. Chapter 129.06(2)(a), Florida Statutes 106

6. Chapter 129.06(2)(d & e), Florida Statutes 106

7. Chapter 129.06(3)(b), Florida Statutes 106

8. Hillsborough County Ordinance 02-12: Safety of Investment Principal

106

9. Hillsborough County Ordinances 92-8 and 95-18: Reverse Purchase Agreements

106

10. Grant Application Tracking - BOCC Policy 03.01.03.00:

106

11. Acceptance of Credit Cards, Charge Cards, and Debit Cards for Payment of County Fees and Charges for Service - BOCC Policy 03.01.04.00:

106

12. Bids for Capital Improvement Projects 10% or More in Excess of Estimated Construction Costs - BOCC Policy 03.02.01.00

107

13. Capital Budget and five Year Program - BOCC Policy 03.02.02.00

107

14. Budget Submissions - BOCC Policy 03.02.02.01

109

15. Use of Excess Fund Balance- BOCC Policy 03.02.02.02

110

16. Earmarking of Funds - BOCC Policy 03.02.02.03

110



17. Self Insurance Fund - BOCC Policy 03.02.02.04

110

18. Pay-As-You-Go Funding of Capital Improve-ment Projects - BOCC Policy 03.02.02.05

111

19. Prioritization of Capital Projects - BOCC Policy 03.02.02.06

111

20. Minimizing the Expense of Financing Capital Projects - BOCC Policy 03.02.02.07

111

21. Operating Impact of Capital Projects - BOCC Policy 03.02.02.08

111

22. User Fees and Cost Recovery - BOCC Policy 03.02.02.09

111

23. Recovery of Indirect Costs - BOCC Policy 03.02.02.10

112

24. Anticipated Revenue Shortfalls - BOCC Policy 03.02.02.11

112

25. Fleet Maintenance -BOCC Policy 03.02.02.12 113

26. Pay Comparability with Public And Private Employers- BOCC Policy 03.02.02.13

113

27. Performance Pay - BOCC Policy 03.02.02.14 113

28. Performance Measurement - BOCC Policy 03.02.02.15

113

29. Multi-Year Projection of Operating Funds - BOCC Policy 03.02.02.16

113

30. Budgetary Position Control- BOCC Policy 03.02.02.17

114

31. Budget Override Authority - BOCC Policy 03.02.02.18

114

32. Balanced Budget - BOCC Policy 03.02.02.19 115

33. Budgetary Control - BOCC Policy 03.02.02.20 115

34. Fiscal Year - BOCC Policy 03.02.02.21 115

35. Reserve for Cash Balance (Stabilization Funds) - BOCC Policy 03.02.02.22

115

36. Fact Based Decision Making - BOCC Policy 03.02.02.23

116

37. Service and Program Delivery - BOCC Policy 03.02.02.24

116


38. Budget Adjustment For Turnover Savings - BOCC Policy 03.02.02.25

116

39. Use of Capital Project Appropriations - BOCC Policy 03.02.02.26

117

40. Budgetary Reappropriations – BOCC Policy 03.02.02.27

117

41. Method of Funding Citizen Initiated Localized Capital Projects or Services – Board Policy 03.02.02.28

118

42. Environmental Land Acquisition Program (ELAP) Fund - BOCC Policy 03.02.03.00

119

43. Reserve for Catastrophic Emergencies - BOCC Policy 03.02.04.00

119

44. Reserve for Contingency - BOCC Policy 03.02.05.00

119

45. Debt Management - BOCC Policy 03.02.06.00 120

46. Policy Concerning Conduit Private Activity Bond Issuance – Board Policy 03.02.06.01

120

47. Water and Wastewater Financial Policy - BOCC Policy 03.03.01.00

120

48. Community Investment Tax Financial Policies - BOCC Policy 03.03.05.00

121

49. The Writing Off of Uncollectible Accounts Re-ceivables for the Fire Rescue Department - BOCC Policy 03.04.20.01

121

50. Guidelines for Use of Phosphate Severance Taxes - BOCC Policy 03.04.24.00

122

51. Budget Preparation and Limitations – BOCC Policy 03.05.07.00

122

52. Recording of Infrastructure Assets – Board Policy 03.05.08.00

123

53. Capital Funding for Outside Agencies - BOCC Policy 04.05.00.00

123

54. Disposal of Surplus Fleet Vehicles and Re-lated Equipment – BOCC Policy 08.01.01.02:

124

55. Funding Reclaimed Water Improvement Unit (RWIU) Projects - BOCC Policy 09.07.07.00

124

56. Clerk Allowed to Invest in Public Funds on Hand at Prevailing Market Rates

125


POLICIES AND GUIDELINES The following policy statements guide the annual budget development and monitoring functions of the County. They correspond closely to explicit provisions found in the statutes and complement professional standards established by GASB. 1. Chapter 129.01(2)(b), Florida Statutes: The

budget will be balanced by subfund, that is, the es-timated revenues including balances brought for-ward will equal the total of the appropriations and reserves.

2. Chapter 129.01(2)(b), Florida Statutes: Budgeted

reimbursements are considered anticipated re-ceipts and as such will be budgeted at 95% of the estimated fiscal year total.

3. Chapter 129.01(2)(c)1, Florida Statutes: Re-

serves for contingencies may be established for each fund during the annual budget development process, and when established, will be in compli-ance with Florida Statutes requiring that reserves for contingencies not exceed ten percent of the to-tal budget.

4. Chapter 129.01(2)(d), Florida Statutes: A reserve

for reappropriation will be provided in each fund as necessary to provide for the payment of vouchers which have been incurred in the year(s) prior to the fiscal year for which the budget is being prepared.

5. Chapter 129.06(2)(a), Florida Statutes: Budget

changes may be made through the budget amend-ment process.

6. Chapter 129.06(2)(d & e), Florida Statutes: Fund

revenue and expenditure totals may be increased or decreased by formal action of the BOCC: a) fol-lowing appropriate public notice and public hearing, b) in the event new revenue is received from an unanticipated source, or c) in the County's enter-prise funds.

7. Chapter 129.06(3)(b), Florida Statutes: Interfund

transfers are fixed when the budget is adopted. 8. Hillsborough County Ordinance 02-12: Safety of

Investment Principal. The highest priority in the handling of investments for the County is safety of principal. Each investment transaction shall seek to first ensure that capital losses are avoided, whether they be from securities, defaults, or ero-sion of market value. Investments shall be diversi-

fied to the extent practicable to control risk of loss resulting from over concentration of assets in a specific maturity, issuer, instrument, dealer, or bank through which financial instruments are bought and sold. From time to time, securities may be traded for other similar securities to improve yield, matur-ity, or credit risk. For these type transactions, a loss may be incurred for accounting purposes, pro-vided any of the following occurs with respect to the replacement security:

• Yield has been increased • Maturity has been reduced • Quality of investment has been improved • A positive blend for arbitrage purposes has

been accomplished 9. Hillsborough County Ordinances 92-8 and 95-

18: Reverse repurchase agreements are specifi-cally prohibited.

10. Grant Application Tracking - BOCC Policy

03.01.03.00: It is the policy of the BOCC that all organizations directly funded by the Board partici-pate in the tracking system by sharing information on all applications for new, or expansions of exist-ing state and federal grants for which the Board would be responsible for appropriations, regardless of whether or not the Board would be responsible for providing matching funds. Information should be provided to the Management and Budget Depart-ment within five business days of application in a form established by the County Administrator. Purpose: The purpose of this policy is to establish and maintain a method of tracking applications for all federal and state grant funds that the BOCC would be responsible for appropriating. Responsibility: It is the responsibility of the Man-agement and Budget Department, under the direc-tion of the County Administrator, to implement this policy and to provide monthly reports to the BOCC on the status of outstanding grant applications.

11. Acceptance of Credit Cards, Charge Cards, and Debit Cards for Payment of County Fees and Charges for Service - BOCC Policy 03.01.04.00: Departments under the authority of the Board of County Commissioners have the option of allowing the public to pay fees and charges for services with credit cards, charge cards, and debit cards. A de-partment opting to allow the public to use credit cards will meet all the following conditions:


• Use the County’s approved credit card service vendors to process the charges.

• Adhere to agreements with the approved credit card service vendors.

• Not charge a person using a credit card, charge card, and debit card a surcharge or fee for using the card.

• Explicitly budget in its operating budget the cost of paying credit card service vendors’ fees. This budgeting will begin in the fiscal year the department starts to accept credit cards.

• Budget the cost of equipment, software, and professional services needed to implement the acceptance of credit cards, charge cards, and debit cards. This budgeting will also begin in the fiscal year the department starts to accept credit cards, charge cards, and debit cards.

• Because these cards can be considered a sub-stitute for cash, the department will develop policies and procedures in concert with the Clerk of the Circuit Court to insure prudent management and accountability of card charges, chargebacks, and card account num-ber security.

• Pursuant to Chapter 215.322(5) of the Florida Statutes, individual credit card, charge card, or debit card account numbers are confidential and are exempt from the provisions of Chapter 119.07(1) of the Florida Statutes.

Purpose: To allow departments under the Board of County Commissioners to have the option of ac-cepting credit cards, charge cards, and debit cards from the public for payment of fees and charges for services. The acceptance of credit cards is author-ized by Chapter 215.322 of the Florida Statutes. Responsibility: It is the responsibility of each de-partment opting to allow the public to use credit cards, charge cards, and debit cards to implement the above policy.

12. Bids for Capital Improvement Projects 10% or More in Excess of Estimated Construction Costs - BOCC Policy 03.02.01.00: It is the policy of the Board of County Commissioners that in in-stances where the low bid on a Capital Improve-ment Project amounting to $50,000 or more ex-ceeds the estimated construction costs by ten per-cent (10%) or more, the County Administrator shall appoint a committee to review the low bid. Purpose: The purpose of this policy is to establish a uniform system for review of capital improvement

project bids exceeding the estimated construction costs by 10% or more. Responsibility: It is the responsibility of the County Administrator to instruct the Chairman of the Review Committee to set a time for review of the project bid. The review shall consist of, but not be limited to, the plan quality, unit quantities, cur-rent unit cost, escalation clauses, if any, and other items pertinent to the project. The Committee shall present recommendations to the County Adminis-trator on whether to accept or reject the low bid.

13. Capital Budget and Capital Improvement Pro-

gram - BOCC Policy 03.02.02.00: During the first year of the County’s biennial budget Hillsborough County will develop and implement a comprehen-sive Capital Budget and a six-year Capital Im-provement Program. The first two years of the Capital Program will represent the Capital Budget with the remaining four years representing the Capital Plan. During the second year of the County’s biennial budget there will be a one-year Capital Budget and a four-year Capital Plan.

The Planning Commission, Constitutional Officers, Environmental Protection Commission, County Administrator and their departments, other agen-cies which provide services to Hillsborough County residents, and organized citizen groups, will have the opportunity to provide input to the Capital Im-provement Program process. Capital project fi-nancing will be derived from various funding sources including, but not limited to, bonds, short term loans and notes, fuel taxes, federal and State grants, community investment tax (Local Govern-ment Infrastructure Surtax), enterprise revenue, impact fees and the levy of ad valorem taxes and non-ad valorem assessments as determined by the Board of County Commissioners. The Capital Improvement Program will comply with the Laws of Florida, (specifically Florida Statute 125.85(2) Florida Statutes), the Florida Administra-tive Code, Generally Accepted Accounting Princi-ples (GAAP), necessary to assure proper account-ing and fiscal management techniques and any County Ordinance, Policy and Procedure which re-lates to Capital Improvements and does not prohibit or restrict compliance with Section 218.33, Florida Statutes. A list of priority categories for the Capital Improve-ment Program will be established by the Board of County Commissioners. This list will determine ini-


tial consideration of proposed projects for the Capi-tal Improvement Program and provide a basis for evaluation and subsequent funding. Conformance with Board priority categories will aid in assuring the worthiness of a capital improvement project in relation to factors such as public health, safety, welfare, impact on the operational cost for govern-ment services and the implications for concept of growth management. Additions or deletions of projects in the adopted Capital Improvements Program shall be by a Reso-lution of the Board of County Commissioners amending the Capital Improvements Program Resolution. Such additions or deletions shall be submitted to the Planning Commission for review of the change’s impact upon the adopted level of ser-vice at least ten calendar days prior to the Board of County Commissioners’ meeting at which the amendment is to be considered. Changes in the cost of a current year project, ad-vancing projects into the current year or delaying them from the current year to a future year in the adopted Capital Improvements Program shall be handled pursuant to the budget amendment proce-dure contained in Section 129.06, Florida Statutes. Changes in the cost of a current year project that are less than 10% or less than $100,000, which-ever is least, of the project’s all years budget (in-cluding all funding sources), can be adjusted with the approval of the County Administrator under the Administrative Budget Amendment process. The Board of County Commissioners will be provided with a quarterly report of all such administrative ad-justments. Emergency additions to the Capital Improvements Program shall be made pursuant to the County Administrator’s emergency purchasing authoriza-tion in the Hillsborough County Purchasing Manual with appropriate amendments to the Capital Im-provements Program to be made as soon as rea-sonably possible thereafter. In addition to the Capital Budget and the Capital Improvement Program, an annual update will be prepared, as identified in the Comprehensive Plan for Unincorporated Hillsborough County. Specifi-cally, an annual update will be provided for: a. public facilities requirements related to stan-

dards set for potable water, sanitary sewer, solid waste, stormwater management, parks

and recreation facilities, and arterial and collec-tor roads; and

b. revenue forecasts and analysis of financial ca-pacity, as related to the above-listed public fa-cilities.

Definitions: For the purpose of the Hillsborough County Capital Improvement Program: 1) A Capital Project is a set of activities, with related expenditures and schedule which includes one or more of the following:

a. delivery of a distinct asset or improve-ments to an existing asset, which will become an asset owned by Hillsborough County and be recorded on the financial records of the County as a capital asset under generally accepted accounting principles, b. any contribution by Hillsborough County to other governmental or not-for-profit entities for the purpose of delivering a capital improvement. In situations where the im-provement is not nor will it become an asset of the County, it will be included in the Capital Im-provement Program as a contribution, c. any project, including equipment, which is funded from the Community Investment Tax (CIT), d. any engineering study or master plan necessary for the delivery of a capital project, and e. major repair, renovation or replace-ment of existing facilities.

The cost and timing of these Capital Improvements are to be identified in the Capital Improvement Pro-gram. The project scope, schedule, and costs ap-proved by the Board of County Commissioners. A Project Manager is identified for managing each capital project. 2) A Major Repair, Renovation or Replacement

Capital Project is a project which is primarily intended to preserve or enhance the opera-tional condition of the existing facility and may increase the capacity of the facility. Facilities undergoing major repair and replacement may include existing buildings, roads for resurfacing purposes, wastewater treatment facilities, etc. A project will be considered for the Major Re-pair, Renovation or Replacement Capital Pro-ject category if it has an estimated cost of $100,000 or greater, or extends its useful life by at least five years, or adds capacity or square footage to an existing facility, or will re-quire more than a twelve-month period to de-


liver. A project which does not extend the use-ful life of the asset by at least five years, or does not add capacity or square footage to an existing facility and will be delivered within a twelve-month period will be included in the County's routine repair and replacement pro-gram.

3) The Capital Improvement Program is the Board’s approved financial plan of Capital Pro-jects. The Capital Improvement Program will include “new” Capital Projects and Major Re-pair, Renovation or Replacement Capital Pro-jects. “New” Capital Projects include the ac-quisition of new capital facilities through either purchase or construction, or assets acquired through public/private partnerships. The Capi-tal Improvement Program should include any new facility or any existing facility which is be-ing changed to either extend the useful life by at least five years, increase capacity, increase square footage, increase the level of service to the community, or change the function of the facility.

4) Project Costs represent the purchase price or construction costs of a project, including other capitalizable costs incurred such as feasibility studies, cost-benefit analysis, site acquisition, legal and title costs, appraisal and surveying fees, architect and accounting fees, design and engineering services, initial fixtures and equip-ment, and transportation charges necessary to place the completed asset in its intended loca-tion and condition for use.

BOARD OF COUNTY COMMISSIONERS PRIOR-ITY CATEGORIES FOR THE CAPITAL IM-PROVEMENT PROGRAM - The following criteria, which is not presented in any sequence, will be used to establish priority for making decisions re-lated to capital projects to be funded in the Capital Improvement Program: • Projects which are necessary to conform to

state or federal laws or court rulings. • Projects eligible for restricted revenues such as

state and federal grants. • Projects necessary in carrying out Hillsborough

County’s Comprehensive Plan for unincorpo-rated Hillsborough County.

• Major repair and replacement capital projects. • Projects which reduce future operating costs or

improve effectiveness of operation of county services.

• Projects which are essential to the health, safety and welfare of the community.

• Projects which stimulate private investment or otherwise affect measurable neighborhood and economic improvement.

• Projects which involve inter-agency coopera-tion.

• Projects which will improve the cultural and recreational activities of the community.

• Projects which provide measurable environ-mental benefit.

• Projects which improve accessibility to County facilities to all citizens.

Purpose: The purpose of this policy is to establish Board of County Commissioners guidelines and re-quirements for the submission of an annual Capital Budget and the biennial development of a Six-Year Capital Improvement Program (CIP) that will be county-wide in scope and administer the implemen-tation framework for an adequate capital projects foundation to serve the needs of the residents of Hillsborough County. The CIP is designed to bal-ance the need for public facilities and infrastructure as expressed by the County’s Comprehensive Plan with the fiscal capability of the County to meet those needs. The CIP serves as a general plan-ning guide for the construction of general purpose and utility facilities in the County. The CIP process provides a framework for careful development of reliable capital expenditure and revenue estimates and the timely scheduling of short- and long-term debt issues. Responsibility: It is the responsibility of the Man-agement and Budget Department under the direc-tion of the County Administrator to prepare and submit to the Board of County Commissioners for its approval and adoption: The Management and Budget Department is also responsible for preparing and submitting the annual update for the unincorporated area. a. a Capital Improvement Budget; and b. a Capital Improvement Program for Hillsbor-

ough County.

14. Budget Submissions - BOCC Policy 03.02.02.01: It is the policy of the Board of County Commission-ers (BOCC) that all government organizations funded in whole, or in part, by the BOCC submit budget requests for the upcoming year (or in the case of a two year budget process, for two years) in accordance with the budget instructions distrib-uted annually by the County Administrator, as des-ignated Budget Officer.


Purpose: The purpose of this policy is to provide consistent disclosure of the budgets requested by organizations funded by the Board of County Commissioners (BOCC). Responsibility: It is the responsibility of each or-ganization requesting funds to comply with this pol-icy. The County Administrator, as designated Budget Officer, will advise the BOCC if any organi-zation fails to provide the necessary detail.

15. Use of Excess Fund Balance- BOCC Policy

03.02.02.02: It is the policy of the BOCC that upon completion of the annual financial audit, any excess fund balance in the General Fund and General Purpose MSTU Fund will be appropriated by budget amendment pursuant to Section 129.06, Florida Statutes, as follows:

• 25 percent will be transferred to a fleet replacement account in the Fleet Services Fund for the re-placement of vehicles including annual rental costs until the County's fleet replacement account for each fund has attained industry replacement stan-dards, as identified by the Fleet Maintenance De-partment; and

• 25 percent will be transferred to a designated re-serve in the Self Insurance Fund for unbudgeted litigation or judgment expenses until the reserve in that account equals one percent of the combined General Fund and General Purpose MSTU Fund; and,

• 50 percent will be appropriated to the catastrophic emergency reserve in the Self Insurance Fund until reserves in that account match eight percent of ex-penditures in the General Fund and General Pur-pose MSTU Fund; and

• any additional funds remaining as a result of meet-ing the required thresholds identified in (1), (2) or (3) will be split in the same ratio to meet the re-maining threshold(s).

Once the standards are met for fleet replacement, unbudgeted litigation and judgments, and catastro-phic reserves, excess fund balance in either fund may be appropriated in the next adopted budget for any legal purpose. Excess fund balance is defined as both, (1) under-expenditures which may be realigned in the budget in which it was appropriated pursuant to Section 129.06(2)(a), Florida Statutes and, (2) unantici-pated revenue which may be appropriated pursuant to Section 129.06(2)(f), Florida Statutes, that com-

bined exceed the budgeted beginning fund balance for the next fiscal year. Purpose: The purpose of this policy is to provide for prudent use of any excess fund balance to im-prove the County's financial security. Responsibility: It is the responsibility of the Man-agement and Budget Department, under the direc-tion of the County Administrator as Budget Officer, to implement this policy.

16. Earmarking of Funds - BOCC Policy

03.02.02.03: It is the policy of the BOCC that the budget avoid "earmarking" of available revenues that would unnecessarily restrict the full range of potential uses of such revenues. The use of various funds, however, will be consistent with generally accepted accounting principles and Florida Stat-utes, Section 129.02. Purpose: The purpose of this policy is to provide the BOCC maximum discretion in the use of its funds. Responsibility: It is the responsibility of the Man-agement and Budget Department, under the direc-tion of the County Administrator, to implement this policy.

17. Self Insurance Fund - BOCC Policy 03.02.02.04: It is the policy of the BOCC that the County's self-insured programs are fully funded, including re-serves for incurred-but-not-reported (IBNR) claims, through annual assessments to covered depart-ments and agencies. Unrecovered costs in one year may be recovered in a subsequent year through adjustments to charges. Purpose: The purpose of this policy is to ensure that all programs managed through the Self Insur-ance Fund are fully funded through the fees recov-ered through covered departments and agencies, including administrative costs and reserves. Cov-ered programs include: health insurance, worker's compensation, auto liability, and general liability. Responsibility: It is the responsibility of the Man-agement and Budget Department, the Procurement Services Department, and the Human Resources Department, under the direction of the County Ad-ministrator, to implement this policy.


18. Pay-As-You-Go Funding of Capital Improve-ment Projects - BOCC Policy 03.02.02.05: It is the long-term policy of the BOCC to use at least one percent of the County's unrestricted General Fund revenues and one percent of the County's un-restricted General Purpose MSTU Fund revenues to provide pay-as-you-go funding for the general government capital improvement program (CIP) for renewal, replacement and/or improvement of County facilities. For the purpose of this calculation, fund balance, transfers and other non-revenue sources will not be considered. Purpose: The purpose of this policy is to establish a long-term target for financing a portion of the County's general government capital improvement program through pay-as-you-go funding, in order to provide adequate funding for minor projects, reha-bilitation and renovation of existing assets, and front-end funding of other projects for which total project cost has not been calculated. Responsibility: It is the responsibility of the Man-agement and Budget Department, under the direc-tion of the County Administrator, to implement this policy.

19. Prioritization of Capital Projects - BOCC Policy 03.02.02.06: It is the policy of the BOCC that capi-tal projects be prioritized based on standards es-tablished for each program. Within the prioritization process, capital maintenance of existing infrastruc-ture will be given a higher priority than new con-struction. New construction projects will be priori-tized based on standards established for each pro-gram, including comprehensive plan standards and impact fee standards. Purpose: The purpose of this policy is to ensure that prioritization of capital projects reflect estab-lished community standards, and that the County maintains its existing infrastructure investments. Responsibility: It is the responsibility of the Man-agement and Budget Department, using input from the Planning and Growth Management Depart-ment, under the direction of the County Administra-tor, to implement this policy.

20. Minimizing the Expense of Financing Capital

Projects - BOCC Policy 03.02.02.07: It is the policy of the BOCC that short-term or long-term fi-nancing for capital projects be based on anticipated cash requirement so as to borrow only when funds are needed, and to fully comply with federal tax

code in regard to arbitrage rebates. That is, funds shall not be borrowed for future phases of a project, if those funds will not be needed within the next twelve months and the County will incur additional interest expense or operating impacts as a result of such action. As necessary, the County will employ the use of bond anticipation notes (BAN’s), pay-as-you-go fi-nancing until an accurate project cost can be de-termined, and/or breaking a bond issue into phases. Purpose: The purpose of this policy is to minimize the financing (interest) expense and operational impacts that may result from borrowing funds for fu-ture capital project requirements. Responsibility: It is the responsibility of the Man-agement and Budget Department, and the Debt Management Department, under the direction of the County Administrator, to implement this policy.

21. Operating Impact of Capital Projects - BOCC

Policy 03.02.02.08: It is the policy of the BOCC that all capital projects considered for funding by the County include information on the potential im-pacts on maintenance, as well as any cost of oper-ating the project. Such information will include any savings resulting from the project, as well as any new costs. The operating impact information shall be provided for the period covered in the County's current six year Capital Improvement Program. No capital project shall be funded unless operating im-pacts have been assessed and the necessary funds can be reasonably assumed to be available, when needed. Purpose: The purpose of this policy is to assess the impact of capital projects on the need for opera-tional funding. Such assessment should prevent the County from building or acquiring a project that the County cannot afford to operate and/or main-tain. Responsibility: It is the responsibility of the Man-agement and Budget Department, under the direc-tion of the County Administrator, to implement this policy.

22. User Fees and Cost Recovery - BOCC Policy 03.02.02.09: It is the policy of the BOCC that the County may from time to time establish or update fees for services provided by the County (user fees). The County will identify the full cost of pro-


viding a service for which fees are charged. Wher-ever practical, the County shall identify cost recov-ery goals for each fee and authorize automatic ad-justment so that the fee can be updated to recover the same portion of the County’s cost over time. The calculation of cost will include all reasonable and justifiable direct and indirect cost components. Purpose: The purpose of this policy is to identify the full cost of services for which user fees are charged and to establish, over time, specific cost recovery goals for these services that can be main-tained as costs change. The calculation of the full cost of providing a ser-vice does not suggest that user fees should fully recover the cost, only that the public should know what portion of the cost is being recovered through user fees, and such recovery rate should be main-tained unless the Board acts to increase or reduce a cost recovery goal. Responsibility: It is the responsibility of the Man-agement and Budget Department, under the direc-tion of the County Administrator, to implement this policy.

23. Recovery of Indirect Costs - BOCC Policy

03.02.02.10: It is the policy of the BOCC that for the calculation of the value of indirect services pro-vided to a department (exclusive of any grant-funded programs), the County use the most cur-rent, "full-cost" cost allocation plan. • Enterprise operations - Each County enterprise

operating shall reimburse the General Fund for the Calculated Value of indirect services pro-vided to the enterprise. These costs should be incorporated into service charges levied by the enterprise. The amount actually charged should be based on the amount derived during the budget process.

• Internal service operations - Each County in-ternal service operation shall reimburse the General Fund for the calculated value of indi-rect services provided to the internal service department. These costs should be incorpo-rated into service charges levied by the internal service fund.

• Building Division - The Building Division of the Planning and Growth Management Department shall reimburse the General Fund for the calcu-lated value of indirect services provided to the Building Division. These costs should be incor-

porated into permit and licensing fees levied by the Division.

• Special Library District - The Library Services Department, which is funded through the Spe-cial Library District, shall reimburse the General Fund for the calculated value of indirect ser-vices provided to the Library Services Depart-ment. These costs should be incorporated into the annual budget, and should be covered by the millage levied for the Special Library Dis-trict Fund.

• Other Funds - As appropriate, other operating funds such as the General Purpose MSTU Fund and the Transportation Trust Fund will re-imburse the General Fund for the calculated value of indirect services provided to depart-ments funded from those funds. The Manage-ment and Budget Department should deter-mine where such charges are appropriate. These costs should be incorporated into the annual budget, and should be covered by the revenues available to those funds.

Purpose: The purpose of this policy is to establish how indirect cost charges are assessed to recover a portion of the General Fund costs for central ser-vice departments from other funding sources. Responsibility: It is the responsibility of the Man-agement and Budget Department, under the direc-tion of the County Administrator, to implement this policy.

24. Anticipated Revenue Shortfalls - BOCC Policy

03.02.02.11: It is the policy of the BOCC that in the event a significant revenue shortfall is within an op-erating fund, the County will develop a plan to re-duce expenditures, use reserves, or take other ap-propriate actions to maintain the financial integrity of the County.

Purpose: The purpose of this policy is to ensure that a measurable reduction in revenues results in actions to reduce expenditures. Budget control is based on budgeted revenues. In the event actual revenues are anticipated to fall short of budget, ex-penditures should be reduced to ensure that a shortage of funds or a drawdown of fund balance does not occur. Responsibility: It is the responsibility of the Man-agement and Budget Department, under the direc-tion of the County Administrator, to implement this policy.


25. Fleet Maintenance -BOCC Policy 03.02.02.12: It is the policy of the BOCC that the Fleet Mainte-nance Department operate within an internal ser-vice fund. The internal service fund shall recover, over time, the full cost of providing fleet mainte-nance services to customers, as well as the pro-jected replacement cost (net of salvage value) for vehicles owned by Fleet Maintenance and rented to departments and agencies. The Department will develop a fleet replacement schedule and update that schedule annually. Within this internal service fund, there will be main-tained a fleet replacement reserve, the purpose of which is to accumulate the funds necessary to re-place County vehicles when they meet County standards for replacement. Fleet replacement standards shall be reviewed annually to ensure rental rates are set to recover sufficient funds to re-place vehicles. Purpose: The purpose of this policy is to operate the Fleet Maintenance Department in a self-sufficient manner, reflecting both maintenance of County vehicles and replacement of vehicles. Responsibility: It is the responsibility of the Fleet Maintenance Department, under the direction of the County Administrator and with the assistance of the Management and Budget Department and the Debt Management Department, to implement this policy.

26. Pay Comparability with Public And Private Em-

ployers- BOCC Policy 03.02.02.13: It is the policy of the BOCC that pay ranges for all employees be targeted to the 50th percentile in a comparison of pay with public and private employers. As a tar-geted goal for comparison purposes, the midpoint of each County pay range should represent the im-puted market value of a job and should be set so that one-half of comparable employers pay lower (the basis for a 50th percentile) and the other one-half pay higher. However, as the BOCC considers the targeted percentile along with the total em-ployee compensation package, it will be the BOCC discretion in determining where the actual pay ranges shall be established.

Purpose: The purpose of this policy is for the County to be a competitive employer. Responsibility: It is the responsibility of the Man-agement and Budget Department and the Human Resources Department, under the direction of the County Administrator, to implement this policy.

27. Performance Pay - BOCC Policy 03.02.02.14: It is the policy of the BOCC that the budget include an annual pay adjustment for employees, with each employee's actual pay adjustment based on an as-sessment of job performance. Purpose: The purpose of this policy is for the County to maintain a pay system for employees under the County Administrator that ties pay in-creases to performance as an incentive for em-ployee performance. Responsibility: It is the responsibility of the Man-agement and Budget Department and the Human Resources Department, under the direction of the County Administrator, to implement this policy.

28. Performance Measurement - BOCC Policy

03.02.02.15: It is the policy of the BOCC that per-formance measures be developed for all organiza-tions to provide information on workload, efficiency and effectiveness. Comparative information should be provided in budget documents for a minimum of three or four years--the previous year, the current year, and the upcoming budget year or years. Se-lection of measures shall reflect quantifiable key objectives for each organization, industry stan-dards, and the availability of data. Purpose: The purpose of this policy is to provide the public with quantifiable objectives for each or-ganization and statistics on performance that can be compared over time, and against similar organi-zations in other jurisdictions. Objectives and meas-ures provide the public with information on out-comes resulting from the investment of public funds in an organization's operations. Responsibility: It is the responsibility of the Man-agement and Budget Department, under the direc-tion of the County Administrator, to implement this policy.

29. Multi-Year Projection of Operating Funds - BOCC Policy 03.02.02.16: It is the policy of the BOCC that the County annually prepare a Pro Forma projection of revenues and expenditures for the General Fund and Unincorporated General Fund that builds on the adopted current year budget and extends that budget five years - consis-tent with the period covered by the County's capital improvement program. The projections should in-clude the anticipated operating impacts of the adopted capital improvement program. Major as-sumptions should be outlined and sensitivity analy-


sis should be provided for alternate assumptions. In addition to the financial projections, the County will prepare a financial plan outlining how the County can address any shortfalls identified in the projec-tions. Purpose: The purpose of this policy is to establish multi-year financial planning as a strategic planning tool for major operating funds that receive ad valorem tax revenue. A model can be used with trend analysis to project future revenues and ex-penditures using alternative economic, planning and policy assumptions. The model can be used, in turn, to develop a financial plan of action to ad-dress any identified needs. The financial planning process helps shape deci-sions and permits necessary and corrective action to be taken before problems become more severe. A financial forecast and the associated financial plan is not a forecast of what is certain to happen, but rather a device to highlight significant issues or problems that must be addressed if goals are to be achieved, and a plan to address those issues or problems. Responsibility: It is the responsibility of the Man-agement and Budget Department, under the direc-tion of the County Administrator, to implement this policy by preparing an annual report by February 1.

30. Budgetary Position Control- BOCC Policy 03.02.02.17: It is the policy of the BOCC that the total number of permanent full-time, and part-time positions approved in the adopted budget for each department, agency or office funded by the BOCC may not be exceeded without prior approval of a change in the authorized staffing level. The County Administrator as designated Budget Officer, may authorize position realignments between depart-ments, agencies and offices with the consent of any affected appointing authorities, so long as the realignment is not inconsistent with the work pro-gram in the approved budget. For departments and agencies that report to the BOCC, this also applies to temporary positions. Additions to the approved number of total positions (i.e., permanent full-time, part-time, and temporary) in all organizations funded by the BOCC will require BOCC approval.

The following applies to departments and agencies that report to the BOCC:

Approved positions that have remained vacant for greater than one year will be eliminated along with related budget appropriation unless con-tinuation of the position(s) is approved by the BOCC. For purposes of this policy, a position is not considered to be vacant if it is associated with an employee that is on an approved leave of ab-sence. A position becomes vacant on the date that staff in the position terminated employment based on the effective date in an approved per-sonnel action. Newly established positions are considered to become vacant from the effective date of the position as determined through Civil Service Board approval up until such time as the position becomes filled with a new employee.

Positions that are not established through either the Human Resources Department (unclassified positions) or the Civil Service Office (classified positions) within six months after BOCC approval will be eliminated along with related budget ap-propriation and reported to the BOCC through an agenda item. Costs associated with the use of temporary em-ployees will be controlled through standards documented by the Human Resources Depart-ment. At a minimum, these standards will ad-dress the use of temporary agencies, compensa-tion, promotional opportunities, and recruitment. The term of employment for temporary staff shall not exceed 180 days.

Purpose: The purpose of this policy is to control expenditures on personnel through control of the number of positions each organization is authorized to fill. Responsibility: It is the responsibility of the Man-agement and Budget Department, under the direc-tion of the County Administrator, to implement this policy.

31. Budget Override Authority - BOCC Policy 03.02.02.18: It is the policy of the BOCC that a procedure exist to permit the County Administrator, as designated Budget Officer, to provide authoriza-tion to the Clerk of Circuit Court, as Chief Financial Officer, to bypass or override established budget-ary controls when there are no appropriations or in-sufficient appropriations with a designated depart-ment or agency funding source. To address the


immediate operational requirement, such override will be requested only in situations when it is abso-lutely necessary and when a budget amendment has been prepared for approval by the BOCC at any of their next scheduled meetings, and when the County Administrator is not aware of any reason why the BOCC would reject approval of the budget amendment. At no time shall the fund be overex-pended. The authority to prepare the budget amendment and coordinate the override with the Clerk of the Circuit Court may be delegated to the Budget Director. In addition, this policy also authorizes the Clerk of Circuit Court to automatically process overrides on statutory payments (i.e., payroll, payroll benefits, and workers compensation payments), accounting system interfaces, and accounting corrective action when such processing is in the best interest of the County. Budget amendments to correct such overrides be-come the responsibility of the department or agency through their routine budget monitoring process. Purpose: The purpose of this policy is to provide for temporary bypass of normal budgetary controls when, in the conduct of normal business, a de-partment or agency has expended its approved budget or has incurred unanticipated expenditures and it becomes necessary to issue warrants or process purchase orders or requisitions prior to having the Board of County Commissioners (BOCC) approve additional appropriations through a budget amendment. Responsibility: It is the responsibility of the Man-agement and Budget Department, under the direc-tion of the County Administrator, to implement this policy.

32. Balanced Budget - BOCC Policy 03.02.02.19: It

is the policy of the BOCC that the County adopt a balanced budget for all funds and any component subfunds of those funds. The County will avoid budget and accounting practices that balance the budget at the expense of future budgets. The budget will not use one-time (non-recurring) sources to fund continuing (recurring) uses, post-pone expenditures, intentionally underestimate ex-penditures or overstate revenues, or use external borrowing for operational requirements.

Purpose: The purpose of this policy is to establish professional standards for the balancing of the an-nual budget that are consistent with a goal of long term financial health for the County. Responsibility: It is the responsibility of the Man-agement and Budget Department, under the direc-tion of the County Administrator, to implement this policy.

33. Budgetary Control - BOCC Policy 03.02.02.20: It

is the policy of the BOCC that the budget be con-trolled at the level of character of expense within a subfund, by department or agency. Purpose: The purpose of this policy is to formalize the County's level of budgetary control. Responsibility: It is the responsibility of the Man-agement and Budget Department, under the direc-tion of the County Administrator, to implement this policy.

34. Fiscal Year - BOCC Policy 03.02.02.21: It is the

policy of the BOCC that County programs be oper-ated on a fiscal year period beginning each Octo-ber 1, and ending the following September 30, ex-cept where such timing is inconsistent with federal or state programs. Operating contracts will include language that funding in future fiscal years will be subject to the availability of funds. Purpose: The purpose of this policy is to conform the timing and reporting of County-operated pro-grams to the fiscal year established for counties under Florida Statutes, Section 129.04, except where such timing would be inconsistent with fed-eral or state programs. Consistent timing of pro-gram years with the fiscal year will allow reconcilia-tion between program reporting and existing re-quirements for financial reporting. In general, this impacts non-grant programs where program report-ing will be inconsistent with financial reporting unless both follow the same reporting period. Responsibility: It is the responsibility of the Man-agement and Budget Department, under the direc-tion of the County Administrator, to implement this policy.

35. Reserve for Cash Balance (Stabilization Funds)

- BOCC Policy 03.02.02.22: It is the policy of the BOCC that the County budget an ending fund bal-ance for an upcoming fiscal year equal to a mini-mum of 5 percent of expenditures. The calculation


will be based on expenditures in the most recent year for which audited actuals are available. For example, in preparing the budget for FY 08, an ending fund balance will be budgeted equal to 5 percent of FY 06 audited expenditures, since the budget for FY 08 will be prepared during FY 07. If a budget for FY 09 is also budgeted as a part of a bi-ennial budget process, it will also be based on FY 06 expenditures, since that will still be the most re-cent year for which audited expenditures are avail-able. For the purpose of this calculation, expenditures will include transfers to Constitutional Officers but exclude interfund transfers. This policy applies to the following operating funds: General Fund, Unincorporated General Fund (MSTU Fund), and Special Library District Fund. Recognizing that the minimum 5 percent target may not be accomplished immediately, the County will move toward that level through the following in-terim objectives: • FY 00 a minimum of 0.625 percent • FY 01 a minimum of 1.250 percent • FY 02 a minimum of 1.875 percent • FY 03 a minimum of 2.500 percent • FY 04 a minimum of 3.125 percent • FY 05 a minimum of 3.750 percent • FY 06 a minimum of 4.375 percent • FY 07 a minimum of 5.000 percent Purpose: In order to be fiscally prudent, current revenues should pay for current expenditures. One-time sources such as beginning fund balance should be allocated only to one-time uses or car-ried forward. A reserve for cash balance to be car-ried forward as authorized by Section 129.01(2)(C)2. Florida Statutes should be budgeted each year at an adequate level to insulate the County against unanticipated revenue shortfalls and/or unanticipated expenses in the upcoming year and to ensure that sufficient cash is available in the following year to meet the County’s obliga-tions until revenues are anticipated to be available. Responsibility: It is the responsibility of the Man-agement and Budget Department, under the direc-tion of the County Administrator, to implement this policy.

36. Fact Based Decision Making - BOCC Policy

03.02.02.23: It is the policy of the Board of County

Commissioners that departments and organizations engage in the collection and use of data in making decisions. Such a process will ensure the financial stability of the County is maintained, and county residents and businesses are well-served through effective decision-making. Purpose: The purpose of this policy is to establish that Hillsborough County government should incor-porate the review of facts underlying an issue prior to making decisions. This pertains to decisions made both by staff and by the Board of County Commissioners. The facts used may include finan-cial data, legal precedents, engineering statistics and other forms of data. Responsibility: It is the responsibility of each de-partment and organization to comply with this pol-icy.

37. Service and Program Delivery - BOCC Policy

03.02.02.24: It is the policy of the Board of County Commissioners (BOCC) that each department and organization funded by the BOCC continually measure the efficiency and effectiveness of ser-vices and programs and benchmarks.

Purpose: The purpose of this policy is to establish that services and programs provided by the County are evaluated to ensure that the best approach for delivery is selected which is both efficient and ef-fective. Programs and services are the methods by which a government addresses priorities created through its policies and plans. Responsibility: It is the responsibility of the Man-agement and Budget Department, under the direc-tion of the County Administrator, to implement this policy.

38. Budget Adjustment For Turnover Savings - BOCC Policy 03.02.02.25: It is the policy of the Board of County Commissioners that in preparing the budget, the County Budget Officer may budget less than the calculated annual cost of personnel based on an analysis of historical expenditure trends which reflect the savings that result from turnover resulting from resignations, terminations, retirements, promotions, and transfers. In the event this policy is utilized, a minimum of 25% of the amount that is subtracted from the budget to re-flect such turnover savings will be placed in a re-serve within the respective fund and be available only for appropriation to meet personnel costs for budgeted positions. This reserve shall not be used


to hire new employees or to meet other operational requirements. The funds placed in reserve may be used to meet unanticipated personnel requirements of any organization in which a reduced level of per-sonnel funding was budgeted as a result of the ap-plication of this policy. Any reserve balance re-maining at year-end will be available for appropria-tion in the subsequent year. Amounts subtracted from the personnel budget and not reserved will be available for appropriation in the current fiscal year. In implementing this policy, provisions should be made to exempt organizations with less than 25 positions, and this policy does not apply to the budgets of Constitutional Officers. Purpose: The purpose of this policy is to allow the budget to reflect anticipated year-end personnel expenditures while ensuring that adequate funds are available to fund all positions throughout a fis-cal year. Budgeting the cost of positions based on historic knowledge of savings that result from turn-over resulting from resignations, terminations, re-tirements, promotions, and transfers (also known as budgeting for attrition) better reflects what will actually be spent on personnel costs. At the same time, provision must be made if turnover savings is less than anticipated, and to recognize the potential problems for organizations with few employees. Responsibility: It is the responsibility of the Man-agement and Budget Department, under the direc-tion of the County Administrator as County Budget Officer, to implement this policy.

39. Use of Capital Project Appropriations - BOCC Policy 03.02.02.26: Appropriations for a capital project deemed not needed to complete that project should be appropriated in the following order. 1) In accordance with bond covenants, grant con-

tracts, statutory provisions, or other legal re-quirements, maintain a contingency balance within each subfund sufficient to allow comple-tion of currently approved capital projects. This contingency balance (the sum of Allocated Funds for Future Capital Projects, Allocated Funds for Future Land Acquisition and Reserve for Future Capital outlay) shall be computed as follows:

On an all years basis, the contingency balance for capital projects within any subfund shall equal at least 10% of the subfund’s total all

years appropriation less the sum of actual all years expenditures, all reserves, and all years appropriations for allocated funds for future land acquisition and future capital projects.

2) Once contingency balance requirements have

been met, remaining capital project appropria-tions may be used to reduce outstanding debt within the applicable program if permitted by bond covenants and if doing so does not create an economic or financial loss.

3) If the requirements in 1) and 2) above have been met, remaining funds may be used to ini-tiate new projects.

4) Depending on the original funding source, if no unfunded needs currently exist, if no other re-quirements are specified under bond cove-nants, grant contracts, statutory provisions or other legal requirements, excess funds shall be added to Reserve for Future Capital Outlay. If the funds were originally transferred from a tax fund then remaining appropriations may be re-turned to that tax fund.

Note that any time a budget amendment (either administrative or Board agenda item) is submitted to reduce the total funding for a given project, the amount of the proposed reduction will be deemed to be “remaining” appropriations subject to this pol-icy. Appropriations associated with projects from gen-eral allocations for a type of project (i.e., the annual appropriation for road resurfacing, sidewalks, inter-section improvements, median barriers, school flashers, etc.) will be returned to the allocated funds account established for that purpose and will not be subject to these requirements. Responsibility: It is the responsibility of the Man-agement and Budget Department, under the direc-tion of the County Administrator as County Budget Officer, to implement this policy.

40. Budgetary Reappropriations – BOCC Policy 03.02.02.27: It is the policy of the BOCC that the portion of any year’s budget that is attributed to the carryover or reappropriation of a prior year’s finan-cial commitments be limited to items meeting at least one or more of the following criteria: 1) Operating expenses within restricted sub-

funds may be adjusted (added to or subtracted from) for any actual fund balance in excess of or below that budgeted. Use of excess bal-


ances will be determined during the review of reappropriation requests.

2) Operating expenses relating to an encum-brance that is limited to one-time costs budg-eted in a prior fiscal year with an obligation to pay carried into the subsequent year. The ex-penses must be necessary and material in amount in relation to the department’s budget (e.g., the balance of a professional services contract that cannot be absorbed within the current fiscal year budget). Eligible items should come primarily from encumbrances within objects 031 Professional Services and 034 Other Contractual Services. Encum-brances for “supplies” typically do not meet the eligibility criteria for reappropriation. All reap-propriation requests must be specifically documented and supported by a valid pur-chase order or encumbered contract.

3) Grants and aids and capital items where a pur-chase order was issued and funds encumbered in a prior fiscal year, but payment was not made prior to the close of that fiscal year.

4) Grants and aids and capital items for which the Procurement Services Department received a valid purchase requisition and a pre-encumbrance was posted in FAMIS but the ac-tual purchase order was not issued prior to the end of a prior fiscal year. This eligibility crite-rion, as it relates to capital items, is intended to accommodate the purchase of capital equip-ment that has a long purchasing cycle, includ-ing the development of specifications and bid-ding. Individual pre-encumbrances will be re-viewed for eligibility based upon the date the requisition was initiated, type of equipment, and whether the specific capital outlay was part of an approved BF-105 in the department’s prior year budget submittal or a mid-year budget amendment.

The County Administrator may add additional eligi-bility criteria to further restrict items eligible for re-appropriation based on an assessed need for tighter budgetary control or funding limitations. The County Administrator’s recommendations for reappropriation must be approved by the BOCC through the budget amendment process. Purpose: The purpose of this policy is to control which financial commitments (from a prior fiscal year) are eligible to be rebudgeted and reappropri-ated in a new fiscal year.

Responsibility: It is the responsibility of the Man-agement and Budget Department, under the direc-tion of the County Administrator, to implement this policy.

41. Method of Funding Citizen Initiated Localized Capital Projects or Services – Board Policy 03.02.02.28: It is the policy of the Board of County Commissioners that it will use non-ad valorem as-sessments to fund the full cost of citizen initiated capital projects or services that will benefit limited areas within the unincorporated area, that exceed the current general levels of services provided to residents of unincorporated area by Hillsborough County and have not been previously provided by the County. These non ad valorem assessments will be imposed through Municipal Service Benefit Units (MSBU) the BOCC may establish under Chapter 125.01(1)(q) of the Florida Statutes. 1) The area to be included in an MSBU is com-

pact and amenable to the efficient and effective delivery of service.

2.) A fair and reasonable methodology can be de-veloped to apportion the full cost of the capital project or service to those properties benefit-ing.

3) The citizen initiated project or service is not the remediation of a tangible action of the Hillsbor-ough County Charter Government.

This policy does not apply to the County’s existing MSBU programs such as residential streetlighting, reclaimed water, transportation impact fee assess-ment units, water and sewer capacity fee assess-ment units, or infrastructure assessment units, etc. It also does not apply to existing localized pro-grams that are available through established proc-esses to all unincorporated area communities such as residential and neighborhood traffic control or the neighborhood minigrant program. Additionally, if the BOCC uses grants or other funds from intergovernmental and/or private agreements to pay all or part of a localized capital project or service that conforms to #1 above, this action does not obligate the BOCC to fund all or part of the future costs of projects or services of this type or service level with ad valorem taxes or other local non-grant resources. Purpose: The purpose of this policy is to establish guidelines regarding the method of funding citizen initiated projects or services that benefit limited geographic areas within the unincorporated area, that exceed the current general level of service


provided to residents of unincorporated area by Hillsborough County and have not been previously provided by the County. Responsibility: It shall be the responsibility of the County Administrator to manage compliance with this policy

42. Environmental Land Acquisition Program (ELAP) Fund - BOCC Policy 03.02.03.00: It is the policy of the Board of County Commissioners that general obligation bonds for ELAP not be issued this fiscal year in order to save issuance and inter-est costs. Further, it is the policy of the Board that .25 mills be levied in September 1991 to continue the ELAP program and to further adopt an ordi-nance or to amend the existing ordinance to de-clare the levy in September 1991, the first year of the 20-year period. Purpose: The purpose of this policy is to clarify the financing of the Environmental Land Acquisition Program (ELAP) for 1991-1992 as it pertains to a referendum approved by voters on March 3, 1987, and a referendum approved by voters on October 2, 1990. The 1987 referendum authorized a tax levy of up to .25 mills for a period not to exceed four years. The 1990 referendum authorized gen-eral obligation bonds payable from ad valorem taxes at a rate not exceeding .25 mills in any one year for a period not to exceed 20 years from the first levy. Responsibility: It is the responsibility of the Mu-nicipal Services Team under the County Adminis-trator to be the coordinating agency for this policy.

43. Reserve for Catastrophic Emergencies - BOCC

Policy 03.02.04.00: It is the policy of the (BOCC) to maintain a Catastrophic Emergency (“Rainy Day”) reserve within the County’s Self Insurance Fund for events of such magnitude that they could not otherwise be covered by available, budgeted funds. This reserve shall be used only for one or more of the following events:

• Local disaster recovery requiring County ex-

penditures; • Unanticipated County liability; • Major County revenue shortfall.

Expenditures or revenue of the County’s enterprise operations are excluded. Use of this reserve re-quires approval by a super majority vote of the

BOCC, and the prior drawdown of all available, and appropriate, contingency reserves. Purpose: The purpose of this policy is to maintain emergency reserves that will provide for unantici-pated financial impacts on the Board of County Commissioners. Responsibility: It is the responsibility of the County Administrator and the Budget Department to advise the BOCC when it may be necessary to draw down this reserve, identifying the criterion which has been met. A final determination that use of the reserve is appropriate shall be made by the BOCC.

44. Reserve for Contingency - BOCC Policy

03.02.05.00: It is the policy of the Board of County Commissioners (BOCC) to reduce the draw downs on the Reserve for Contingencies to only those re-quests that meet one or more of the following crite-ria: 1) could not be reasonably anticipated during the

budget process for the current year and without funding would result in material financial pen-alty or detriment to the County;

2) are the result of new unfunded/federal man-dates that require immediate funding;

3) would not be part of any County competitive funding program in the following year, and/or;

4) are offset by unbudgeted revenues that cannot be appropriated in the current year.

All requests will require detailed justification includ-ing a statement as to why these requests could not wait until the next budget cycle, and will require a supermajority vote of the BOCC for passage. Purpose: The purpose of this policy is to provide a clear guideline restricting the use of the Reserve for Contingency within the unrestricted General Fund and within the unrestricted General Purpose MSTU Fund. Responsibility: It is the responsibility of the County Administrator and the Budget Department to advise the BOCC when it may be appropriate to draw down this reserve, identifying the criterion which has been met. Proposed budget amend-ments that appropriate contingency reserves in the General Fund or General Purpose MSTU Fund will be placed on the regular section of the BOCC agenda of a regularly scheduled meeting for BOCC discussion.


Any deviation to this policy shall require a super-majority vote of the BOCC prior to consideration of the budget amendment.

45. Debt Management - BOCC Policy 03.02.06.00: It is the policy of the Board of County Commission-ers: (a) to periodically approve the issuance of Debt Obligations on behalf of the County to finance the construction, acquisition and/or equipping infra-structure and other capital assets to meet its gov-ernmental obligations to its residents; (b) to ap-prove the issuance of Debt Obligations to refund outstanding debt when indicated by market condi-tions or management considerations; (c) that such Debt Obligations are issued and administered in such a manner as to ensure and sustain the long-term financial integrity of the County, to achieve the highest possible credit ratings and to preserve and enhance the quality of life, safety and welfare of its residents; (d) that such Debt Obligations shall not be issued or debt proceeds used to finance current operating expenditures of County government ex-cept as provided for herein; and, (e) to issue or guarantee, if necessary, Debt Obligations on behalf of independent authorities and agencies of the County to finance the construction, acquisition and/or equipping of infrastructure and capital as-sets which serve a public purpose and further the goals of County government.

[The term "Debt Obligations" shall mean bonds, notes, letters and lines of credit, or other securities issued by the County to fund a capital project pro-viding a public benefit and secured by a pledge on a specific revenue source or a covenant to budget and appropriate specific revenues.] Purpose: To establish parameters and guidance for the issuance, management, monitoring, as-sessment and evaluation of all Debt Obligations (defined below) issued by Hillsborough County.

Responsibility: It is the responsibility of the Debt Management Department, under the direction of the County Administrator and with the advice of the Finance Committee, to implement this policy.

46. Policy Concerning Conduit Private Activity

Bond Issuance – Board Policy 03.02.06.01: - All requests for County approval of PAB’s proposed to be issued by a Conduit Issuer or issued directly by the County on behalf of a Borrower must comply with the policies, guidelines and procedures de-scribed in the attached Borrower Application Forms. Furthermore, Conduit Issuers and Borrow-

ers shall use the County’s bond counsel, and the County Attorney’s Office shall serve as General Counsel to all Conduit Issuers whose members are appointed by the County Commission. Finally, fees payable to the Hillsborough County Board of County Commissioners by the Borrower are estab-lished as follows: (1) a non-refundable $2,000 ap-plication fee, (2) a fee in the amount of ½ of 1% of the total par amount of bonds issued, payable from bond proceeds (minimum fee of $25,000), and (3) a surcharge of $2,500 for expedited review of com-pleted applications received less than 31 days prior to the desired date of presentation to the Board.

Purpose: The purpose of this policy is to ensure that the County’s review of applications for Board approval of Conduit Private Activity Bond issuance is conducted efficiently and effectively while ac-complishing the following objectives: (1) ensuring that the County’s interests are protected, (2) ensur-ing compliance with the County Commission’s poli-cies and goals, (3) instituting standardized proce-dures and guidelines for the evaluation and issu-ance of Conduit Private Activity Bonds, and (4) im-posing application and review fees to be paid by the Borrower. For the purpose of this policy, the following terms have the indicated meanings: 1) 1. Conduit Issuer means any city, county, or

independent governmental authority estab-lished by statute excluding, however, the Hills-borough County Housing Finance Authority and the Hillsborough County Industrial Devel-opment Authority.

2) 2. Conduit Private Activity Bonds (PAB’s) mean a type of revenue bond, issued by a Conduit Issuer on behalf of a Borrower, specifically au-thorized by statute and by the U.S. Tax Code of 1986, as amended, and the proceeds of which are used to fund eligible capital projects. PAB’s are payable solely from revenues de-rived from loan, lease or installment sale pay-ments made by the Borrower.

3) 3. Borrower means a not-for-profit entity, or other entity permitted by the U.S. Tax Code of 1986, as amended, to utilize Private Activity Bond financing.

Responsibility: Debt Management Department

47. Water and Wastewater Financial Policy - BOCC

Policy 03.03.01.00: Hillsborough County intends to operate its water and wastewater system in a businesslike manner using financial procedures


which are consistent with those used in standard utilities operations. The Water Department shall be an enterprise fund department existing solely on its own revenues (i.e. monthly service revenues and fees, grants, interest income, bond sale proceeds, etc.) and such revenues are expended only for use of the Water Department. Further, monthly water and wastewater service revenues shall be used, to the greatest extent possible, to provide for the op-eration and maintenance of the utilities system, re-newal and replacement, debt service (except for the portion eligible to be paid by capacity fees), and any capital rehabilitation related to service of exist-ing customers. In addition, the funds to expand the utilities system to service new customers shall be obtained through capacity fees, past earnings of the system, grants (including Community Investment Tax), proceeds from bonded Capacity Assessments Units (CAU’s), and un-bonded CAU’s. Provided, however, that any Water Department funds may be used to meet cash flow requirements to expand the utilities sys-tem with a return of those funds used in lieu of ca-pacity fees. Capacity fees and CAUs shall be ac-counted for as set forth in appropriate county ordi-nances and bond covenants. Also, these fees and all other Water Department fees, rates and charges shall be reviewed on an annual basis to determine their sufficient for providing service in compliance with the bond resolution. Purpose: The purpose of this policy is to insure that the Hillsborough County Water Department utilizes a financial program using acceptable and sound procedures consistent with standard criteria for operating utilities and that the Water Depart-ment shall be an enterprise fund existing solely on its own revenues and that such funds are utilized only for the use of the Water Department. Oversight Responsibility: The Water Department under the direction of the County Administrator will establish and execute procedures necessary and comply with existing ordinances and bond cove-nants to accomplish the appropriate financial plan-ning, accounting and review for the operation, maintenance and expansion of the utilities system.

48. Community Investment Tax Financial Policies - BOCC Policy 03.03.05.00: The Board of County Commissioners is committed to the efficient deliv-ery of projects to be funded by the Community In-vestment Tax. The Board recognizes that during the delivery period, the costs of the projects may

change and opportunities to expedite projects may arise. The policy is summarized below and is de-scribed in more detail in the attachment. A reserve is established to cover unanticipated costs of projects funded by the Community Invest-ment Tax. The County Administrator may use the reserve to cover contingencies and cost increases which are within 10% or $100,000 (whichever is less). If cost increases are over 10% or $100,000, then the County Administrator may recommend a funding alternative which may include the reserve. If a project cost is lower, its scope is reduced, or it is not feasible to implement, then funds originally allocated to the project will be allocated to the re-serve. If the reserve is sufficient to cover contin-gencies in a given year, the County Administrator may recommend expediting a project programmed for funding in future years. In the event a project programmed for future years becomes needed sooner than anticipated, the County Administrator may recommend using the reserve, detaining a cur-rent project, or consider financing. Financing may be recommended if the following conditions are met: the reserve is insufficient; there is a cost-savings or other economic reason, and there are sufficient staff resources to implement the project. Purpose: To establish financial parameters and guidance for the implementation of projects funded by the Community Investment Tax. Responsibility: It is the responsibility of the Man-agement and Budget Department and the Office of the Capital Program Administrator, under the direc-tion of the County Administrator, to implement this policy.

49. The Writing Off of Uncollectible Accounts Re-ceivables for the Fire Rescue Department - BOCC Policy 03.04.20.01: 1) Fire Rescue will make every effort to insure

that each account is processed in accordance with its operating procedures before designat-ing the account as uncollectible.

2) Accounts that are outstanding for three years or more from date of service will be deemed uncollectible. Write offs will be done four times a Year (as of Dec. 31, Mar. 31, Jun. 30, and Sept. 30).

3) Accounts with a balance of $5.00 or less, and are outstanding for three months or more will be deemed uncollectible and written off.


4) A detailed listing of these uncollectible ac-counts will be approved by the Director of Fire rescue.

5) The listing will be submitted to BOCC Account-ing Department after each write off.

6) The BOCC Accounting Department will, upon receipt of the listing, reduce accounts receiv-able in the general ledger and charge the amount to the allowance for Bad Debt Account. Fire Rescue will reduce the balance on the Daily Collection Report with the write off, and account details of the write off will be removed from the subsystem.

7) The listing of the write offs will be maintained as a permanent record. Collection against write offs will be recorded as a separate reve-nue (Revenue on prior years write off).

Purpose: County Fire Rescue shall use all rea-sonable means to pursue and collect any and all monies due the County for services provided. Responsibility: It is the responsibility of Fire Res-cue, under the direction of the County Administra-tor, to implement this policy.

50. Guidelines for Use of Phosphate Severance

Taxes - BOCC Policy 03.04.24.00: • It is the intent that phosphate severance tax

revenue be separately accounted for in the County's accounting structure so that a clear record of receipts, balances, interest earnings, and uses may be maintained. Under the County's accounting structure, this requires maintaining revenues and recording expendi-tures within a separate subfund.

• While several uses have previously been iden-tified as eligible uses of this tax, it is the policy of this Board that the funds be used for phos-phate-related purposes. Pursuant to this pol-icy, phosphate-related purposes shall consist of or be similar to such uses as restoration of phosphate lands for appropriate and lawful public reuse, mitigation or remediation of envi-ronmental damage or harm caused or likely to be caused by phosphate mining or its related and intended activity, or repair or improvement of public infrastructure directly damaged or likely to be damaged from such phosphate ac-tivities. Any expenditure of phosphate sever-ance tax revenue not covered by the above definition will require a super-majority vote of the Board of County Commissioners.

• To prevent any abuse of these funds and inter-est thereof, any new use of phosphate reve-

nue, will be reviewed by the County Attorney's Office and then presented to the Board of County Commissioners as a County Adminis-trator recommendation in a staff report on the regular agenda for Board concurrence. No new use will be included in any recommended budget or budget amendment presented to the Board without prior approval.

Purpose: Hillsborough County receives from the State of Florida a portion of the taxes paid by phosphate mining companies for mining activities within Hillsborough County. Florida Statutes pro-vide certain constraints on the use of phosphate taxes by Hillsborough County, limiting their use to phosphate-related expenditures. The purpose of this policy is to establish parameters for the use of those taxes. Responsibility: It is the responsibility of the Man-agement and Budget Department, under the direc-tion of the County Administrator, to implement this policy.

51. Budget Preparation and Limitations – BOCC

Policy 03.05.07.00: It is the policy of the BOCC that, commencing with the preparation of the pro-posed annual budget for the 2008 Fiscal Year and each fiscal year thereafter, in preparing the annual budget for submission to the BOCC, the County’s Budget Officer shall insure that, except as other-wise directed by this policy, the proposed amounts budgeted for the Countywide General Fund and the Unincorporated Area General Fund do not exceed the amount budgeted for each of the respective funds in the adopted annual budget for the prior fis-cal year plus amounts for inflation and population growth based upon price and population indices adopted by the County’s Budget Officer. With re-spect to the preparation of the proposed annual Budget for the 2008 Fiscal Year, the adopted an-nual budget for the prior fiscal year shall mean the adopted annual Budget for Fiscal Year 2007 as amended as of the approval of this policy by the BOCC. The limitation provided in this policy, shall not apply to the proposed amounts to be budgeted for each of the respective funds for: mandates imposed by the State of Florida or the Federal Government; funding directly provided to the Clerk of the Circuit Court, Property Appraiser, Sheriff, Supervisor of Elections, and Tax Collector; or funding necessary to satisfy all contractual obligations and commit-


ments approved by the BOCC prior to the approval of this policy by the BOCC. Any deviation or amendment to this policy shall re-quire a supermajority vote of the BOCC after a duly noticed public hearing prior to consideration of such deviation or amendment. Purpose: To establish a fiscal policy of the Board of County Commissioners (“BOCC”) that will restrict future growth in the areas of the proposed annual Budget that are primarily funded with ad valorem taxes.

52. Recording of Infrastructure Assets – Board Pol-icy: 03.05.08.00: Infrastructure assets are defined as long-lived capital assets that are normally sta-tionary and can be preserved for a significantly greater number of years than most capital assets. Examples of infrastructure assets are bridges, streets, sidewalks, streetlights, water mains and wastewater collection systems. Land is not an in-frastructure asset. Infrastructure assets may be (a) purchased and/or constructed by the County or (b) purchased and/or constructed by a private entity and contributed to the County such as when land is platted and improved in accordance with the County’s Land Development Code. Contributed in-frastructure assets will be recorded at their fair market value as of the date of acceptance plus any ancillary costs incurred by the County necessary to place the asset in service. Examples of ancillary costs include items such as attorney fees, engi-neering fees and permit fees. Notification to the Clerk of Circuit Court’s Finance Department made by the Department acquiring an infrastructure asset will include documentation of the fair market value of the asset.

County staff will promptly and accurately record in-frastructure asset acquisitions, sales or other dis-positions throughout the fiscal year as the County receives or relinquishes ownership of infrastructure assets. The Department acquiring or disposing of an infrastructure asset will be responsible for promptly notifying the Clerk of Circuit Court’s Fi-nance Department in a form and manner specified by the Clerk’s Office for presentation to and ap-proval by the BOCC. Infrastructure Assets that are part of an enterprise for which an enterprise fund has been established will be accounted for through that fund.

Purpose: The purpose of this policy is to assure that the addition and/or deletion of infrastructure assets are properly and timely recorded in the

County’s financial records. It is important that such assets are recorded appropriately to ensure that the County’s records are complete and accurate and in compliance with Government Accounting Standards Board Statement Number 34 and other applicable accounting standards. Responsibility: Notification of the Clerk of Circuit Court’s Finance Department will be the responsibil-ity of Planning and Growth Management, Public Works, Real Estate, and Water Resource Services, as appropriate. The Management and Budget Department will be responsible for periodically monitoring departments’ compliance with this policy and ensuring that each department maintains appropriate procedures to implement the Policy.

53. Capital Funding for Outside Agencies - BOCC Policy 04.05.00.00: It is the policy of the Board of County Commissioners that any request for capital funding from private, not-for-profit agencies or other outside agencies must be accompanied by the fol-lowing in order to provide the Board of County Commissioners specific information on the project for which funds are being requested. 1) A Capital Funding Request Information Form

will be available for download from the BOCC website. The form requires the following infor-mation: a. A complete project description. b. A discussion of the benefits that the com-

pleted project will provide. c. An indication of whether this project will

help the BOCC meet its Strategic Plan ob-jectives, and if so, which objective.

d. The proposed project location. e. A project cost estimate, with costs allo-

cated by fiscal year in which they will be in-curred.

f. A discussion on how the project cost was determined.

g. The estimated project start and completion dates.

h. An estimate of annual operating and/or maintenance costs once the project is completed.

i. A discussion on the basis on how the an-nual operating and/or maintenance costs were determined.

j. The signature of the agency head or chief financial officer attesting to the accuracy of the information.


2) A Business Plan will include a discussion of how the agency proposes to meet annual op-erating or maintenance cost requirements, and will provide a sensitivity analysis for their an-ticipated ability to meet ongoing cost commit-ments at various revenue levels.

3) Identification of other actual and/or proposed funding sources including the estimated amount from each source.

4) A discussion of the intended ownership of the capital asset –whether the agency will retain ownership or will turn it over to the County once completed.

Further, it is the policy of the Board of County Commissioners that any agreement with a private, non-profit agency or other outside agency to fund all or a portion of that agency’s capital project also includes the stipulation that the County is to be re-paid its funding portion if the property or facility is later sold, unless the sale proceeds are to be used for a specifically approved purpose by the Board of County Commissioners. Purpose: The purpose of this policy is to establish consistent guidelines for submission of capital fund-ing requests from either private not-for-profit agen-cies or other outside agencies. Responsibility: It is the responsibility of the De-partment of Management and Budget to monitor funding requests to ensure compliance with this policy. It is the responsibility of the Debt Manage-ment Department to develop the business plan format and review submitted business plans.

54. Disposal of Surplus Fleet Vehicles and Related Equipment – BOCC Policy 08.01.01.02: It is the policy of the BOCC that vehicles and related equipment disposed by the County be sold at fair market value with the proceeds returned to the ap-propriate funding source. Salvage value for sur-plused vehicles and equipment is a funding source for replacement vehicles. Restricted funding sources such as grants, enterprise funds, and in-ternal services funds generally require the pro-ceeds from surplused vehicles and equipment be returned.

The BOCC has the discretion to classify as surplus any of its property not otherwise lawfully disposed of that is obsolete, that is uneconomical or ineffi-cient to use, or that serves no useful purpose.

At the direction of the BOCC, a direct sale at fair market value can be made to another government unit or political subdivision. Donations will not be made to any person or to any civic, charitable or nonprofit organization. Purpose: To reduce the County’s cost of replacing vehicles and related equipment by establishing guidelines for disposal of surplus fleet vehicles and related equipment, by ensuring restricted funding sources recover revenue based on the fair market value of such vehicles and equipment and by facili-tating partial funding of replacement vehicles and related equipment from such revenue. Responsibility: It is the responsibility of the Fleet Management Department and the Management and Budget Department, under the direction of the County Administrator, to implement this policy.

55. Funding Reclaimed Water Improvement Unit (RWIU) Projects - BOCC Policy 09.07.07.00: For Hillsborough County to provide Reclaimed Water Improvement Unit (RWIU) Projects to residential subdivisions, two-fold funding will be required:

a. Reclaimed Water Facilities – Transmission.

These will be funded from existing Utility En-terprise Fund Bond proceeds through specific Capital Improvement Program (CIP) projects. If bond proceeds are not sufficient, other Utili-ties Enterprise funds may be used upon BOCC approval.

b. Reclaimed water Facilities – Distribution. The initial funds to design and construct these may come from either:

• Utility System Rate Stabilization Fund; • Short-term bond anticipation notes (BAN)

and/or, • Other Utility Enterprise funds approved by

the BOCC. A budget amendment will be presented to the BOCC to appropriate the initial amounts from the above-referenced funds (#2) and thereafter if nec-essary. The Utility System funds and BAN may be refi-nanced with long-term, fixed rate assessment dis-trict bonds. Funding, regardless of its source, will be repaid from assessments on property within the RWIU. The choice of financing alternatives will be determined on a case-by-case basis depending upon the economic feasibility to the homeowners


and the economic and credit impact on the Utility Enterprise System. Purpose: The purpose of this policy is to establish guidelines for the funding of the Reclaimed Water Improvement Unit (RWIU) Projects. Definitions: a. Reclaimed Water Improvement Unit (RWIU). A

legal mechanism for establishing a special as-sessment district to finance the design and construction of a reclaimed water distribution system within a subdivision.

b. Reclaimed Water Facilities – Transmission. Those pipes, valves, fittings, and appurte-nances used to convey reclaimed water from a wastewater treatment plant or pump station to reclaimed water distribution facilities.

c. Reclaimed Water Facilities – Distribution. Those pipes, valves, fittings, service connec-tions, and appurtenances used to convey re-claimed water transmission facilities to cus-tomers within a subdivision.

Responsibility: It is the responsibility of the Public Utilities Department, under the direction of the County Administrator, to be the coordinating agency for this policy to ensure compliance.

56. The Clerk is hereby authorized to invest public funds on hand at prevailing market rates in:

• those investments outlined in Chapters 125.31 and

218.415, Florida Statutes; • Standard and Poor’s “Qualified Investments for

‘AAA’ Financing,” subject to collateralization re-quirements of Chapter 280, Florida Statutes;

• shares of the Florida Counties Investment Trust (FCIT) Government Fund or any other FCIT in-vestment fund, the assets of which are restricted to investment instruments authorized by Section 125.31, Florida Statutes or by ordinance of the County, subject to execution of necessary docu-ments; and

• other investment vehicles authorized by BOCC resolution.

COMPARISON OF STATUTORY OPERATING BUDGET TO TRADITIONAL OPERATING BUDGET


Total Budget $3,331.7 $4,032.0 $3,468.2 $3,775.3 Reductions: Internal Service Funds (Net of Transfers) 141.5 390.4 338.6 353.6 Trust and Agency Funds (Net of Transfers) 11.9 13.2 13.0 13.0 Advanced Refunded Debt Principal 89.3 6.0 284.4 406.5 Transfers 964.2 1,059.2 742.6 784.5 Capital Budget (Net of Reserves) 520.0 355.6 34.4 126.6 Capital Reserves 0.0 22.3 (29.9) 18.6 Total Reductions 1,726.8 1,846.7 1,383.1 1,702.8Statutory Operating Budget 1 $1,604.8 $2,185.3 $2,085.0 $2,072.5

Total Budget $3,331.7 $4,032.0 $3,468.2 $3,775.3 Reductions: Capital Budget (Net of Reserves) 520.0 355.6 34.4 126.6 Debt Service 192.6 120.7 392.9 502.5 Transfers 964.2 1,059.2 742.6 784.5 Reserves and Refunds 0.6 772.7 707.2 764.9 Total Reductions 1,677.3 2,308.1 1,877.2 2,178.5Traditional Operating Budget 2 $1,654.3 $1,723.8 $1,591.0 $1,596.8

Detail may not add to totals because of rounding.Amounts expressed in millions of dollars, rounded to the nearest one hundred thousand.

Notes:

(1) Calculated per section 200.065(3)(l), Florida Statutes.

(2) Calculated per traditional (non-statutory) methodology which included personal services, operating and maintenance,

and non-capital equipment only.

(3) Major reconciling adjustments between statutory and traditional operating budget calculations:

a. Operating reserves (excluding internal service fund and trust and agency fund reserves) are included in the statutory

operating budget; all reserves are excluded from the traditional operating budget.

b. Debt service, net of advanced refunded debt principal, is included in the statutory operating budget, but is shown separately

from the traditional operating budget. Debt service costs include principal and interest payments, arbitrage rebate costs,

bond counsel fees, consultant fees, and other costs associated with issuing and servicing long or short term debt.

c. Internal service funds net of transfers are excluded from the statutory operating budget, non-capital internal service

fund amounts are included in the traditional operating budget.

d. Trust and agency funds net of transfers are excluded from the statutory operating budget, non-capital trust and

agency fund amounts are included in the traditional operating budget.

ESTIMATION OF THE COUNTY’S ENDING FUND BALANCE

In reviewing the County Administrator’s Recommended Budget for FY 10 and FY 11, the reader will notice that the County’s practice is to appropriate all beginning fund balances and all revenues and other sources. As a re-sult, it appears that it is the County’s intent to end the fiscal year with no remaining funds. That is not the case. The County’s estimation of its fiscal position on Septem-ber 30, 2010 and September 30, 2011 can be looked at in two ways - on a budgetary basis and on a projected year end basis. First, on a budgetary basis, State law requires a bal-anced budget, so a significant portion of the adopted budget is placed in reserves. Since these reserves can-not be expended, but must first be appropriated by amendment of the adopted budget, the reserves can be viewed as an assumption of ending fund balance. In fact, sufficient reserves are included to ensure adequate funds are available at the beginning of the next fiscal year to meet payments. A listing of reserves is found in this document and totals $707.2 million in FY 10 and $764.9 million in FY 11. A second basis for looking at ending fund balance is to project how much of the funds appropriated in the adopted budget will actually be spent, based on past ex-perience and current trends. The remaining (unspent) funds will create an ending fund balance. Similarly, by projecting excess revenues, an additional component of ending fund balance can be established. Excess reve-nues for local governments in Florida may result from a statutory requirement that governments only appropriate 95% of most revenues. While a 95% factor may be rea-sonable for ad valorem collections, where adjustments to the tax roll and discounts for early payment result in col-lections of about 95%, it tends to understate collections from other revenues. The final factor in this method of estimating ending fund balance is to review the budgeted expenditures and re-serves and project what portion of the expenditures will be spent and what level of the reserves will not be appro-priated through budget amendments during the fiscal year. A multi-year projection of fund balances for three major operating funds is included in an annual five year Pro Forma budget document. The following tables present a simplistic and conservative fund-by-fund examination of ending fund balance. The first column reflects the budgeted beginning fund balance.

The second column reflects 100% of budgeted revenues and other sources (no 95% factor is applied), with the exception of Ad Valorem Taxes. Due to discounts for early payment, 96% of budgeted ad valorem tax revenue is normal. The third column reflects estimated expenditures and other uses, excluding reserves. While in most funds this means all budgeted expenditures, in the general funds a three year average percentage of budget spent is used. This method is preferred because almost every expendi-ture category (except transfers) is underspent in the Gen-eral Funds. All authorized positions are budgeted at 100% for the year. However, due to a variety of factors, chiefly turnover, not every department will use their entire Personal Services budget. Grants and Aid from the County to other governments and non-profit agencies are budgeted at the full allocation. However, most of these grants are reimbursements for services provided with a maximum that equals the allocation. Not all agencies provide services up to the maximum allocation by year end, so there is normally a balance remaining. Contracts for Services and Capital Equipment are budgeted at the full estimated amount so the contract or purchase order can be awarded. However, there are always some con-tracts where not all of the work is completed by year end and some equipment that will not be received by year end. Some of these factors can apply to the other funds from time to time, but in the General Funds they occur regularly and can be projected with a degree of accuracy. The final column, which reflects a somewhat conserva-tive projection of fund balance at September 30 of each year is column one plus column two, less column three. The total for all funds is $760.5 million in FY 10 and $815.3 million in FY 11. Best practices require disclosure when there is a signifi-cant drawdown of fund balance in a major fund. There is no significant drawdown in the County’s General Fund fund balance budgeted for FY 09. The drawdown in the Florida Health Care Surtax Trust Fund reflects lower sales tax revenue receipts coupled with a dedicated use of funds with no similar expenditure trend. During FY 09, the Indigent Health Care Committee is expected to as-sess benefits and recommend corrective action to mini-mize the drawdown of fund balance until sales tax reve-nues recover. The drawdowns in the Sales Tax Revenue Fund and the County Transportation Trust Fund reflect one-time use of excess reserves to defease debt.

Beginning Revenues and Expend/ Ending Perc.Descripton Fund Balance Sources Uses Fund Balance Change

General FundCountywide General Fund $107,996,132 $532,528,530 $531,438,953 $109,085,709 1.0%Unincorporated Area General Fund 94,474,379 323,930,848 323,930,848 94,474,379 0.0%

Subtotal 202,470,511 856,459,378 855,369,801 203,560,088 0.5%Special Revenue FundsCountywide Special Purpose Fund (1) 49,144,117 186,595,616 183,085,340 52,654,393 7.1%Unincorporated Area Special Purpose Fund (2) 5,533,369 18,913,531 17,637,519 6,809,381 23.1%County Blended Component Units Fund 34,817 8,799,133 8,804,583 29,367 N/AFlorida Health Care Surtax Trust Fund (3) 92,292,182 89,821,576 125,190,502 56,923,256 -38.3%Sales Tax Revenue Fund (4) 37,056,740 185,219,398 193,057,585 29,218,553 -21.2%Intergovernmental Grants 0 92,425,019 92,425,019 0 N/ACounty Transportation Trust Fund (5) 15,727,503 130,171,690 139,388,583 6,510,610 -58.6%Library Tax District Fund 34,146,845 44,335,100 44,335,100 34,146,845 0.0%Infrastructure Surtax Fixed Project Fund (6) 0 251,315,064 263,301,747 (11,986,683) N/A

Subtotal 233,935,573 1,007,596,127 1,067,225,978 174,305,722 -25.5%Debt Service Funds (7)

Cap Imp Non-Adval Rev Bds Ser 98/08 Fund 359,716 1,443,553 1,444,160 359,109 -0.2%Fuel Tax Ref Revenue Bonds Debt Svc Fund 440,833 1,385,916 1,383,449 443,300 0.6%4th Cent Tourist Development Tax Fund 1,419,395 1,099,151 1,717,552 800,994 N/A5th Cent Tourist Development Tax Fund 1,263,994 2,663,558 3,345,258 582,294 -53.9%P&R G.O. Bnds 93/96/02 Dbt. Svc. Fund 131,116 1,464,074 1,464,073 131,117 0.0%ELAPP Limited Ad Valorem Tax Bonds 802,372 5,364,633 5,617,005 550,000 -31.5%Crim Just CIP Ref Rev 93 & 03 Debt Svc Fund 11,667,458 56,988,223 68,655,681 0 -100.0%Court Facil Rev Bonds 99 & 05 Debt Svc Fund 1,608,254 2,561,232 2,543,909 1,625,577 1.1%CIP Rev Bonds 94/96/06 Debt Svc Fund 3,789,096 3,255,105 3,254,138 3,790,063 0.0%Cap Imp Non-Adv Ref Rev 96 & 06 Bd Fund 6,648,948 43,683,126 43,846,791 6,485,283 -2.5%Capital Improvement Commercial Paper Prog Fd 0 651,500 651,500 0 N/ACIT Rev Bds 2001 A & B Debt Svc Fund 2,178,633 4,501,912 4,542,186 2,138,359 -1.8%CIT Rev Bds 2004 Debt Svc Fund 2,671,102 6,391,704 6,388,475 2,674,331 0.1%CIT Rev Bds 2007 Debt Svc Fund 10,604,984 16,461,983 16,278,962 10,788,005 N/AUS 301 Expansion Taxable Notes 361 529,841 353,163 177,039 N/ATSA Non-Adv Ref Rev Bds 05 Debt Svc Fund 983,088 1,337,706 1,327,704 993,090 1.0%

Subtotal 44,569,350 149,783,217 162,814,006 31,538,561 -29.2%Capital Projects Funds Countywide Capital Projects Fund 0 (3,326,434) 4,773,361 (8,099,795) N/AUnincorporated Area Capital Projects Fund 0 11,636,911 21,302,684 (9,665,773) N/AEPC Facility Acquisition/Rehab Fund 0 6,000 0 6,000 N/AEnviro Sensitive Lands Tax / Bond Fund 0 700,000 0 700,000 N/ACourt Facil Non-Bond Construction Fund 0 87,500 0 87,500 N/ACapital Improvement Comm'l Paper Pgm Fd (6) 0 (145,345,463) (145,345,463) 0 N/A

Subtotal 0 (136,241,486) (119,269,418) (16,972,068) N/A

FY 10 ESTIMATED ENDING FUND BALANCE



Enterprise FundsSolid Waste System Enterprise Fund (8) 73,139,856 253,859,825 244,437,290 82,562,391 12.9%Water & Wastewater Utility Enterprise Fund 65,693,476 404,669,073 397,198,620 73,163,929 11.4%

Subtotal 138,833,332 658,528,898 641,635,910 155,726,320 12.2%Internal Service Fund Fleet Services Fund (9) 31,961,836 34,468,071 31,264,249 35,165,658 10.0%County Self Insurance Fund 205,304,204 98,992,046 128,554,602 175,741,648 -14.4%

Subtotal 237,266,040 133,460,117 159,818,851 210,907,306 -11.1%Trust & Agency Funds CAU Special Assessment Bonds 2006 0 10,297,075 9,317,528 979,547 N/ATransportation Assessment Units Fund 0 9,108 434 8,674 N/ARecl Water Spcl Assessment Rev Bds 2000 0 519,456 454,334 65,122 N/ACapacity Assess Special Assess Bds 2000 0 2,865,221 2,524,321 340,900 N/A

Subtotal 0 13,690,860 12,296,617 1,394,243 N/ATotal $857,074,806 $2,683,277,111 $2,779,891,745 $760,460,172 -11.3%

Note:Funds that are all years are represented by an N/A in the Percent Change column and have no budgeted beginning fund balance. The ending fund balance is actually a change in reserve levels for these funds. Some funds have all yearssubfunds as well as regular subfunds. These include the Enterprise Funds, ELAPP Capital Project Fund, Transportation Fund, Library District Fund and the Unincorporated Area Special Purpose Fund.


General FundCountywide General Fund $109,085,709 $503,570,874 $503,128,610 $109,527,973 0.4%Unincorporated Area General Fund 94,474,379 326,202,871 321,236,602 99,440,648 5.3%

Subtotal 203,560,088 829,773,745 824,365,212 208,968,621 2.7%Special Revenue FundsCountywide Special Purpose Fund (1) 52,654,393 195,671,142 185,715,833 62,609,702 18.9%Unincorporated Area Special Purpose Fund (2) 6,809,381 13,292,326 13,764,893 6,336,814 -6.9%County Blended Component Units Fund 29,367 8,091,384 8,096,384 24,367 N/AFlorida Health Care Surtax Trust Fund (3) 56,923,256 129,322,402 135,659,559 50,586,099 -11.1%Sales Tax Revenue Fund (4) 29,218,553 194,683,050 194,210,206 29,691,397 1.6%Intergovernmental Grants 0 90,791,849 90,791,849 0 N/ACounty Transportation Trust Fund (5) 6,510,610 126,425,305 126,360,878 6,575,037 1.0%Library Tax District Fund 34,146,845 46,573,864 54,022,900 26,697,809 -21.8%Infrastructure Surtax Fixed Project Fund (6) (11,986,683) 518,878,360 510,015,449 (3,123,772) N/A

Subtotal 174,305,722 1,323,729,682 1,318,637,951 179,397,453 2.9%Debt Service Funds (7)

Cap Imp Non-Adval Rev Bds Ser 98/08 Fund 359,109 1,442,142 1,441,438 359,813 0.2%Fuel Tax Ref Revenue Bonds Debt Svc Fund 443,300 1,203,786 1,389,450 257,636 -41.9%4th Cent Tourist Development Tax Fund 800,994 1,169,561 1,158,190 812,365 N/A5th Cent Tourist Development Tax Fund 582,294 1,804,843 1,174,588 1,212,549 108.2%P&R G.O. Bnds 93/96/02 Dbt. Svc. Fund 131,117 1,460,274 1,387,813 203,578 55.3%ELAPP Limited Ad Valorem Tax Bonds 550,000 5,060,360 5,338,207 272,153 -50.5%Crim Just CIP Ref Rev 93 & 03 Debt Svc Fund 0 0 0 0 N/ACourt Facil Rev Bonds 99 & 05 Debt Svc Fund 1,625,577 2,557,644 2,536,996 1,646,225 1.3%CIP Rev Bonds 94/96/06 Debt Svc Fund 3,790,063 3,290,327 3,284,625 3,795,765 0.2%Cap Imp Non-Adv Ref Rev 96 & 06 Bd Fund 6,485,283 1,526,642 1,525,744 6,486,181 0.0%Capital Improvement Commercial Paper Prog Fd 0 659,000 659,000 0 N/ACIT Rev Bds 2001 A & B Debt Svc Fund 2,138,359 4,552,341 4,542,462 2,148,238 0.5%CIT Rev Bds 2004 Debt Svc Fund 2,674,331 6,405,499 6,399,544 2,680,286 0.2%CIT Rev Bds 2007 Debt Svc Fund 10,788,005 16,444,048 16,261,588 10,970,465 N/AUS 301 Expansion Taxable Notes 177,039 353,150 353,110 177,079 N/ATSA Non-Adv Ref Rev Bds 05 Debt Svc Fund 993,090 1,338,180 1,316,205 1,015,065 2.2%

Subtotal 31,538,561 49,267,797 48,768,960 32,037,398 1.6%Capital Projects Funds Countywide Capital Projects Fund 0 0 0 0 N/AUnincorporated Area Capital Projects Fund 0 9,969,571 11,369,571 (1,400,000) N/AEPC Facility Acquisition/Rehab Fund 6,000 0 0 6,000 N/AEnviro Sensitive Lands Tax / Bond Fund 700,000 0 0 700,000 N/ACourt Facil Non-Bond Construction Fund 87,500 0 0 87,500 N/ACapital Improvement Comm'l Paper Pgm Fd (6) 0 (3,376,237) (3,376,237) 0 N/A

Subtotal 793,500 6,593,334 7,993,334 (606,500) N/A




Enterprise FundsSolid Waste System Enterprise Fund (8) 82,562,391 250,473,825 244,795,019 88,241,197 6.9%Water & Wastewater Utility Enterprise Fund 73,163,929 455,636,667 443,187,088 85,613,508 17.0%

Subtotal 155,726,320 706,110,492 687,982,107 173,854,705 11.6%Internal Service Fund Fleet Services Fund (9) 35,165,658 34,911,330 32,733,060 37,343,928 6.2%County Self Insurance Fund 175,741,648 108,595,231 101,374,060 182,962,819 4.1%

Subtotal 210,907,306 143,506,561 134,107,120 220,306,747 4.5%Trust & Agency Funds CAU Special Assessment Bonds 2006 979,547 9,282,702 9,317,903 944,346 N/ATransportation Assessment Units Fund 8,674 328 434 8,568 N/ARecl Water Spcl Assessment Rev Bds 2000 65,122 450,769 450,128 65,763 N/ACapacity Assess Special Assess Bds 2000 340,900 2,507,630 2,526,612 321,918 N/A

Subtotal 1,394,243 12,241,429 12,295,077 1,340,595 N/ATotal $778,225,740 $3,071,223,040 $3,034,149,761 $815,299,019 4.8%

Note:Funds that are all years are represented by an N/A in the Percent Change column and have no budgeted beginning fund balance. The ending fund balance is actually a change in reserve levels for these funds. Some funds have all yearssubfunds as well as regular subfunds. These include the Enterprise Funds, ELAPP Capital Project Fund, Transportation Fund, Library District Fund and the Unincorporated Area Special Purpose Fund.


FOR FY 10 AND FY 11


BUDGET

opEraTions anD fUnDinG GUiDE

BUDGET BY FUND The Budget by Fund section of the Operations and Funding Guide provides an overview of the County budget at the fund type, fund, and subfund level. Presented first is a brief narrative which provides information on the budgetary and accounting basis used by Hillsborough County for each fund type. Next follows the Budget Summary by Fund schedule which shows budget figures for each fund within its respective fund type. The next schedule is the Fund Summary By Type of Expenditure which reflects data by characters of expense entitled Personal Services, Operating Expenditure/Expense, Capital Equipment, Capital Projects, Debt Service, and Grants and Aids. The character of expense entitled Other Uses is not shown in the aggregate but rather as a breakdown into objects classified as Transfers, Budgeted Transfers to Constitutional Officers, and Reserves & Refunds. The schedules that follow provide, by fund, an explanation of the purpose of the fund and a four-year comparison of revenues and appropriations. Revenues are presented according to classifications set by the State of Florida and appropriations are presented by major organization. Each table presents FY 08 actuals, FY 09 adopted, FY 10 recommended, and FY 11 planned budgets. The Budget by Subfund schedule follows next. Subfunds allow County staff to separate, for example, the transportation impact fees collected in each of ten geographic zones, so they may be used exclusively within those zones for the benefit of those who paid the fees. The budget is balanced within each of the subfunds presented, since each subfund has unique sources and uses. Interest is earned, fund balances are estimated, and reserves are established, as needed. Subfunds which are marked with an

asterisk are coded as "all years" in the County's financial system. All years budgeting is the method of budgeting and reporting grant and capital project appropriations and expenditures from grant or project inception through the reporting period, as opposed to budgeting and reporting on a fiscal year basis. With all year's budgeting, each year's budget only reflects that specific year's changes in funding. The numbers that precede fund type, fund, and subfund titles are primarily presented for the benefit of County staff who may use the table to identify subfunds in automated accounting reports and budget reports. The two-digit numbers reflect the fund type. For example, "01" reflects the General Fund and "10" reflects Special Revenue Funds. The three-digit bolded and italicized numbers represent the fund (e.g., "001" reflects the Countywide General Fund). The next level of three-digit numbers reflects the subfund code. They are not unique in all cases, so the identifier for a subfund should include the three-digit fund number. Comparing Budget Documents with the Comprehensive Annual Financial Report (CAFR) When comparing the fund structure shown within County budget documents with that presented in the County's Comprehensive Annual Financial Report (CAFR), a reader should be aware of certain aggregations that are used in the CAFR. Fund 01-001 and fund 01-003 are combined in the CAFR reporting the General Fund.

FUND ACCOUNTING The operations of the County are recorded in the following fund types for FY 08, FY 09, FY 10, and FY 11: All Fund Types: FY 08 $3,331,662,258 FY 09 $4,031,958,664 FY 10 $3,468,154,476 FY 11 $3,775,305,067 Governmental Funds: FY 08 $2,334,068,063 FY 09 $2,646,318,059 FY 10 $2,300,098,924 FY 11 $2,559,819,205 Governmental funds are used to account for the County's expendable financial resources and related liabilities (except those accounted for in proprietary funds). The measurement focus is based upon determination of changes in financial position. The following are the County's governmental fund types: A. General Fund: FY 08 $980,182,515 FY 09 $1,166,310,777 FY 10 $1,021,255,106 FY 11 $994,932,625

The general fund is the primary operating fund of the County. It is used to account for all financial resources of the general government except those required to be accounted for in other funds.

B. Special Revenue Funds: FY 08 $1,131,126,443 FY 09 $1,318,828,791 FY 10 $1,221,096,827 FY 11 $1,477,040,150

Special revenue funds are used to account for the proceeds of specific revenue sources (other than expendable trusts or major capital projects) that are legally restricted to specified purposes.

C. Debt Service Funds: FY 08 $90,401,334 FY 09 $110,807,827 FY 10 $193,988,477 FY 11 $80,459,596

Debt service funds are used to account for the accumulation of resources for, and the payment of, general long-term debt principal, interest, and other debt related costs.

D. Capital Projects Funds: FY 08 $132,357,771 FY 09 $50,370,664 FY 10 ($136,241,486) FY 11 $7,386,834

Capital projects funds are used to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by proprietary funds).

Proprietary Fund Types: FY 08 $985,712,145 FY 09 $1,364,496,524 FY 10 $1,155,049,235 FY 11 $1,202,531,974 Proprietary funds are used to account for activities that are similar to those often found in the private sector. The measurement focus is on the determination of net income and capital maintenance. The following are the County's proprietary fund types: A. Enterprise Funds: FY 08 $843,263,613 FY 09 $973,145,108 FY 10 $784,323,078 FY 11 $848,118,107

Enterprise funds are used to account for operations that are financed primarily through user charges, or where the governing body has concluded that the determination of net income is appropriate.

B. Internal Service Funds: FY 08 $142,448,532 FY 09 $391,351,416 FY 10 $370,726,157 FY 11 $354,413,867

Internal service funds are used to account for goods or services provided by one County department to other County departments or agencies on a cost-reimbursement basis.

Agency Fund: FY 08 $11,882,050 FY 09 $21,144,081 FY 10 $13,006,317 FY 11 $12,953,888 Fiduciary funds are used to account for assets held by the County on behalf of outside parties, including other governments, or on behalf of other funds within the government. When these assets are held under the terms of a formal trust agreement, either a pension trust fund, a nonexpendable trust fund, or an expendable trust fund is used. The terms "unexpendable" and "expendable" refer to whether or not the government is under an obligation to maintain the trust principal. Agency funds generally are used to account for assets that government holds on behalf of others as their agent. The County only has expendable trust funds and agency funds. The measurement focus of expendable trust funds is similar to that of governmental funds. Agency funds are custodial in nature and accordingly do not involve the measurement of results of operations. Source of definitions: Hillsborough County 2000 Comprehensive Annual Financial Report (CAFR) and 2002 CAFR.

BUDGET SUMMARY BY FUND

FY 08 FY 09 FY 10 FY 11 Fund Title Actual Adopted Recommended Planned

GENERAL FUND Countywide General Fund $602,037,446 $704,555,844 $615,788,411 $589,726,347 Unincorporated Area General Fund 378,145,069 461,754,933 405,466,695 405,206,278

Subtotal 980,182,515 1,166,310,777 1,021,255,106 994,932,625 SPECIAL REVENUE FUNDS Countywide Special Purpose Revenue Fund 162,095,386 252,829,077 235,224,650 247,809,161 Unincorporated Area Special Purpose Fund 23,509,070 28,260,882 24,096,660 19,751,078 County Blended Component Units Fund 9,163,575 9,787,338 8,833,950 8,120,751 Local Housing Assistance Program Fund 6,362,439 8,250,000 0 0 State OF FL Healthcare Surtax Trust Fund 105,013,698 180,759,313 177,622,679 181,547,984 Sales Tax Revenue Fund 205,714,623 239,575,707 213,103,506 214,256,127 Intergovernmental Grants 106,477,163 89,993,835 92,425,019 90,791,849 County Transportation Trust Fund 195,343,627 172,952,371 142,138,382 129,110,677 Library Tax District Fund 61,183,503 87,193,403 76,336,917 78,760,846 Infrastructure Surtax Fund 256,263,359 249,226,865 251,315,064 506,891,677

Subtotal 1,131,126,443 1,318,828,791 1,221,096,827 1,477,040,150 DEBT SERVICE FUNDS Cap Imp Nonadval Rev 98 &08 Dbt Svc Fd 20,797,891 1,816,579 1,802,973 1,801,027 Fuel Tax Ref Rev Bds Dbt Svc Fd 2,380,415 1,842,834 1,826,550 1,646,951 4th Cent Tourist Dev Tax Fd 5,998,537 2,951,285 2,518,322 1,970,385 5th Cent Tourist Dev Tax Fd 12,191,211 4,494,617 3,927,126 2,386,882 P&R G.O. Bnds 93/96/02 Dbt Svc Fd 1,372,035 1,504,560 1,522,729 1,518,930 ELAPP Limited Adval Tax Bonds Dbt Svc Fd 5,307,248 6,814,417 5,901,071 5,359,621 Crim Just CIP Ref Rev 93& 03 Dbt Svc Fd 10,008,000 21,666,959 68,655,681 0 Ct Facil Rev Bds 99&05 Debt Svc Fd 2,539,071 4,154,207 4,168,974 4,182,833 Cap Imprv Prg Rev Bds 94/96/06 Debt Svc 3,246,425 7,046,018 7,037,888 7,074,647 Cap Imprv Non-Adv Ref Rev 96&2006 Bd Fd 5,186,731 11,680,239 50,330,957 8,011,077 Cap Impr Commercial Paper Prog Fd 1,284,627 1,218,174 651,500 659,000 CIT Rev Bds 2001 A & B Dbt Svc Fd 4,533,012 6,734,751 6,679,820 6,690,154 CIT Rev Bds 2004 Dbt Svc Fd 6,352,944 9,040,858 9,061,875 9,079,130 CIT Rev Bds 2007 Dbt Svc Fd 4,685,744 26,891,323 27,063,592 27,229,489 US 301 Expan Taxable Notes 3,204,693 651,368 530,151 530,150 TSA Non-Adv Ref Rev Bds 05 Dbt Svc Fd 1,312,750 2,299,638 2,309,268 2,319,320

Subtotal 90,401,334 110,807,827 193,988,477 80,459,596

BUDGET SUMMARY BY FUND

FY 08 FY 09 FY 10 FY 11 Fund Title Actual Adopted Recommended Planned

CAPITAL PROJECTS FUNDS Countywide Capital Projects Fund 14,381,510 42,428,654 (3,326,434) 0 Unincorp Area Capital Projects Fund 3,769,051 17,062,892 11,636,911 9,969,571 Cap Imp Non-Adval Tax Rev Bds Ser 98 Fd 482,129 0 0 0 EPC Facility Acquisition/Rehab Fund 104,756 0 6,000 6,000 General Oblig Bonds P & R Program Fund 17,624 0 0 0 Enviro Sensitive Lands Tax/Bond Fund 25,436,957 2,799,984 700,000 700,000 Court Facil Non-Bond Construction Fund 1,018,313 100,000 87,500 87,500 Cap Impr Commercial Paper Program Fund 83,279,865 ( 12,020,866) ( 145,345,463) ($3,376,237) Falkenburg Jail Construction Fund 3,867,566 0 0 0

Subtotal 132,357,771 50,370,664 (136,241,486) 7,386,834 ENTERPRISE FUNDS Solid Waste System Enterprise Fund 247,425,205 297,139,626 324,108,083 329,928,478 Water & Wastewater Utility Enterprise Fd 593,041,643 676,005,482 460,214,995 518,189,629 Cap Impr Commercial Paper Program Fund 2,796,765 0 0 0

Subtotal 843,263,613 973,145,108 784,323,078 848,118,107 INTERNAL SERVICE FUNDS Fleet Services Fund 27,176,789 66,279,477 66,429,907 70,076,988 County Self Insurance Fund 115,271,743 325,071,939 304,296,250 284,336,879

Subtotal 142,448,532 391,351,416 370,726,157 354,413,867 AGENCY FUNDS Imp Fee Special Assessment Bonds 2006 9,007,017 13,569,944 9,782,221 9,749,137 Transportation Assessment Units Fund 343 9,187 8,653 8,552 Recl Water Spcl Assessment Rev Bds 2000 433,182 604,293 493,483 490,096 Impact Fees Special Assess Bd 2,441,508 6,960,657 2,721,960 2,706,103

Subtotal 11,882,050 21,144,081 13,006,317 12,953,888 Total $3,331,662,258 $4,031,958,664 $3,468,154,476 $3,775,305,067

FUND SUMMARY BY TYPE OF EXPENDITURE

FY 08 FY 09 FY 10 FY 11 Titles Actual Adopted Recommended Planned

GENERAL REVENUE FUND Countywide General Fund Personal Services $116,254,481 $120,709,638 $89,237,401 $83,037,808 Operating Expenditure/Expense 46,583,455 54,570,585 44,442,274 33,239,729 Capital Equipment 2,221,162 3,397,834 1,807,277 1,716,638 Capital Projects 665,397 100,000 377,554 195,413 Grants & Aids 33,918,450 36,060,495 29,333,587 25,562,494 Transfers 84,891,429 75,330,663 39,830,388 31,085,862 Budgeted Transfers to Constitutional Officers 317,202,704 325,342,579 317,765,880 323,290,666 Reserves & Refunds 300,368 89,044,050 92,994,050 91,597,737

Subtotal 602,037,446 704,555,844 615,788,411 589,726,347 Unincorporated Area General Fund Personal Services 132,499,037 137,773,607 125,231,126 125,063,438 Operating Expenditure/Expense 43,433,369 53,115,768 47,533,544 46,850,812 Capital Equipment 842,052 3,574,201 1,064,121 1,045,456 Capital Projects 132,658 51,200 62,400 62,400 Grants & Aids 3,272,090 1,313,441 3,070,402 3,065,044 Transfers 83,919,491 74,274,502 34,252,763 31,643,500 Budgeted Transfers to Constitutional Officers 113,804,898 117,942,359 114,487,618 116,207,006 Reserves & Refunds 241,474 73,709,855 79,764,721 81,268,622

Subtotal 378,145,069 461,754,933 405,466,695 405,206,278 Total General Revenue Fund 980,182,515 1,166,310,777 1,021,255,106 994,932,625

SPECIAL REVENUE FUNDS Countywide Special Purpose Revenue Fund Personal Services 11,060,121 12,280,576 11,452,813 11,034,833 Operating Expenditure/Expense 20,876,881 21,299,903 24,085,841 23,145,476 Capital Equipment 2,615,561 3,100,487 1,062,739 955,210 Capital Projects 291,636 963,940 460,400 60,400 Grants & Aids 114,619,002 124,072,086 127,689,896 138,218,583 Transfers 10,728,931 16,517,904 11,127,526 11,179,784 Budgeted Transfers to Constitutional Officers 1,903,254 1,424,724 1,098,055 1,121,547 Reserves & Refunds 0 73,169,457 58,247,380 62,093,328

Subtotal 162,095,386 252,829,077 235,224,650 247,809,161 Unincorporated Area Special Purpose Fund Personal Services 10,678,673 10,937,583 7,397,166 7,475,977 Operating Expenditure/Expense 7,591,022 8,578,246 7,642,601 7,504,407 Capital Equipment 427,213 31,850 0 0 Capital Projects 2,692,354 (285,000) 3,933,063 115,660 Grants & Aids 156,855 150,000 150,000 150,000 Transfers 1,853,265 1,401,402 949,830 953,990 Budgeted Transfers to Constitutional Officers 107,671 106,500 106,500 106,500 Reserves & Refunds 2,017 7,340,301 3,917,500 3,444,544

Subtotal 23,509,070 28,260,882 24,096,660 19,751,078



County Blended Component Units Fund Personal Services 7,816,910 8,193,825 7,035,190 6,350,933 Operating Expenditure/Expense 1,049,489 1,224,103 1,471,099 1,439,857 Capital Equipment 78,288 82,100 85,100 82,100 Capital Projects 114,668 117,000 120,000 125,000 Reserves & Refunds 104,220 170,310 122,561 122,861

Subtotal 9,163,575 9,787,338 8,833,950 8,120,751 Local Housing Assistance Program Fund Personal Services 466,256 823,093 0 0 Operating Expenditure/Expense 363,115 474,155 0 0 Grants & Aids 5,533,068 6,952,752 0 0

Subtotal 6,362,439 8,250,000 0 0 State of Fl Healthcare Surtax Trust Fund Transfers 105,013,698 120,999,327 125,190,502 135,659,559 Reserves & Refunds 0 59,759,986 52,432,177 45,888,425

Subtotal 105,013,698 180,759,313 177,622,679 181,547,984 Sales Tax Revenue Fund Personal Services 192,382 201,924 192,597 195,578 Operating Expenditure/Expense 22,296 38,643 51,136 51,142 Grants & Aids 67,657,164 66,041,048 57,461,044 59,746,665 Reserves & Refunds 0 40,344,939 28,322,871 31,290,103 Transfers 137,683,070 132,794,903 126,923,583 122,818,114 Budgeted Transfers to Constitutional Officers 159,711 154,250 152,275 154,525

Subtotal 205,714,623 239,575,707 213,103,506 214,256,127 Intergovernmental Grants Personal Services 30,438,879 32,864,527 31,787,333 32,274,895 Operating Expenditure/Expense 26,148,946 22,019,127 24,233,740 23,049,500 Capital Equipment 1,772,332 124,495 239,353 280,453 Capital Projects 1,602,550 0 101,800 81,000 Grants & Aids 39,572,341 34,282,588 35,175,350 34,216,510 Transfers 6,297,953 0 287,695 407,450 Reserves & Refunds 644,162 703,098 599,748 482,041

Subtotal 106,477,163 89,993,835 92,425,019 90,791,849



County Transportation Trust Fund Personal Services 32,984,688 36,047,799 34,125,030 34,571,651 Operating Expenditure/Expense 36,946,933 32,868,659 34,976,711 35,171,831 Capital Equipment 79,112 0 200,000 0 Capital Projects 29,473,474 26,984,321 21,182,331 6,492,000 Grants & Aids 47,719,332 2,383,676 548,722 2,089,047 Transfers 47,992,311 43,860,421 62,258,634 41,127,861 Budgeted Transfers to Constitutional Officers 147,316 166,398 166,398 166,398 Reserves & Refunds 461 30,641,097 (11,319,444) 9,491,889

Subtotal 195,343,627 172,952,371 142,138,382 129,110,677 Library Tax District Fund Personal Services 18,995,851 21,208,876 19,491,986 20,142,427 Operating Expenditure/Expense 13,360,978 13,749,103 14,651,749 15,315,471 Capital Equipment 4,333,016 5,948,681 3,991,282 5,305,882 Capital Projects 9,083,485 4,312,077 (740,005) 5,039,995 Grants & Aids 712,934 530,134 425,067 425,067 Transfers 13,320,340 5,673,336 407,692 6,642,511 Budgeted Transfers to Constitutional Officers 1,331,878 1,417,312 1,220,300 1,151,547 Reserves & Refunds 45,021 34,353,884 36,888,846 24,737,946

Subtotal 61,183,503 87,193,403 76,336,917 78,760,846 Infrastructure Surtax Fund Operating Expenditure/Expense 1,949,642 655,000 655,000 655,000 Capital Equipment 2,830,779 1,680,000 (3,925,000) 678,000 Capital Projects 108,197,239 144,603,755 (61,034,135) 26,409,228 Debt Service 0 51,350,000 204,000,000 408,000,000 Grants & Aids 1,912,520 13,270,000 (4,000,000) 0 Transfers 141,373,179 99,736,604 100,932,516 65,325,677 Budgeted Transfers to Constitutional Officers 0 0 2,700,000 2,700,000 Reserves & Refunds 0 (62,068,494) 11,986,683 3,123,772

Subtotal 256,263,359 249,226,865 251,315,064 506,891,677 Total Special Revenue Funds 1,131,126,443 1,318,828,791 1,221,096,827 1,477,040,150

DEBT SERVICE FUNDS Cap Imp Nonadval Rev 98 &08 Dbt Svc Fd Operating Expenditure/Expense 340,428 5,000 5,000 5,000 Debt Service 20,457,463 1,451,863 1,438,863 1,436,438 Reserves & Refunds 0 359,716 359,110 359,589

Subtotal 20,797,891 1,816,579 1,802,973 1,801,027 Fuel Tax Ref Rev Bds Dbt Svc Fd Operating Expenditure/Expense 9,089 20,000 10,000 10,000 Debt Service 2,371,326 1,382,000 1,373,250 1,379,450 Reserves & Refunds 0 440,834 443,300 257,501

Subtotal 2,380,415 1,842,834 1,826,550 1,646,951



4th Cent Tourist Dev Tax Dbt Svc Fd Operating Expenditure/Expense 3,750 10,000 5,000 5,000 Debt Service 1,168,090 1,151,890 1,150,390 1,153,190 Grants & Aids 4,826,697 1,000,000 561,937 0 Reserves & Refunds 0 789,395 800,995 812,195

Subtotal 5,998,537 2,951,285 2,518,322 1,970,385 5th Cent Tourist Dev Tax Dbt Svc Fd Operating Expenditure/Expense 7,500 20,000 10,000 10,000 Debt Service 3,210,567 3,209,623 3,334,832 1,164,588 Grants & Aids 8,973,144 1,000 0 0 Reserves & Refunds 0 1,263,994 582,294 1,212,294

Subtotal 12,191,211 4,494,617 3,927,126 2,386,882 P&R G.O. BNDS 93/96/02 Dbt Svc Fd Operating Expenditure/Expense 0 12,000 5,000 5,000 Debt Service 1,324,203 1,319,553 1,328,113 1,324,313 Budgeted Transfers to Constitutional Officers 47,015 55,570 58,500 58,500 Reserves & Refunds 817 117,437 131,116 131,117

Subtotal 1,372,035 1,504,560 1,522,729 1,518,930 ELAPP Limited Adval Tax Bonds Dbt Svc Fd Operating Expenditure/Expense 6,500 11,000 10,000 10,000 Debt Service 5,150,650 5,154,690 5,152,088 5,160,638 Transfers 0 647,372 0 0 Budgeted Transfers to Constitutional Officers 146,873 188,983 173,554 167,569 Reserves & Refunds 3,225 812,372 565,429 21,414

Subtotal 5,307,248 6,814,417 5,901,071 5,359,621 Crim Just CIP Ref Rev 93& 03 Dbt Svc Fd Operating Expenditure/Expense 4,000 4,000 55,000 0 Debt Service 10,004,000 9,995,500 56,933,265 0 Reserves & Refunds 0 11,667,459 11,667,416 0

Subtotal 10,008,000 21,666,959 68,655,681 0 Ct Facil Rev Bds 99&05 Debt Svc Fd Operating Expenditure/Expense 6,400 12,000 5,300 5,300 Debt Service 2,532,671 2,533,953 2,538,096 2,531,696 Reserves & Refunds 0 1,608,254 1,625,578 1,645,837

Subtotal 2,539,071 4,154,207 4,168,974 4,182,833 Cap Imprv Prg Rev Bds 94/96/06 Debt Svc Operating Expenditure/Expense 3,000 10,200 5,000 5,000 Debt Service 3,243,425 3,246,722 3,242,825 3,279,625 Reserves & Refunds 0 3,789,096 3,790,063 3,790,022

Subtotal 3,246,425 7,046,018 7,037,888 7,074,647



Cap Imprv Non-Adv Ref Rev 96&2006 Bd Fd Operating Expenditure/Expense 3,000 8,000 55,000 5,000 Debt Service 5,183,731 5,185,606 43,790,674 1,520,744 Reserves & Refunds 0 6,486,633 6,485,283 6,485,333

Subtotal 5,186,731 11,680,239 50,330,957 8,011,077 Cap Imp Commercial Paper Program Fund Operating Expenditure/Expense 3,750 7,500 (2,500) 5,000 Debt Service 1,280,877 1,325,500 654,000 654,000 Reserves & Refunds 0 (114,826) 0 0

Subtotal 1,284,627 1,218,174 651,500 659,000

2001 Community Investment Tax Rev Fonds Operating Expenditure/Expense 3,750 18,000 10,000 10,000 Debt Service 4,529,262 4,532,062 4,531,462 4,532,462 Reserves & Refunds 0 2,184,689 2,138,358 2,147,692

Subtotal 4,533,012 6,734,751 6,679,820 6,690,154 CIT Rev Bds 2004 Dbt Svc Fd Operating Expenditure/Expense 1,500 6,000 5,000 5,000 Debt Service 6,351,444 6,363,756 6,382,544 6,394,544 Reserves & Refunds 0 2,671,102 2,674,331 2,679,586

Subtotal 6,352,944 9,040,858 9,061,875 9,079,130 CIT Rev Bds 2007 Dbt Svc Fd Operating Expenditure/Expense 0 10,000 5,000 5,000 Debt Service 4,685,744 16,276,338 16,270,588 16,256,588 Reserves & Refunds 0 10,604,985 10,788,004 10,967,901

Subtotal 4,685,744 26,891,323 27,063,592 27,229,489 US 301 Expan Taxable Notes Debt Service 3,204,693 651,368 353,110 353,110 Reserves & Refunds 0 0 177,041 177,040

Subtotal 3,204,693 651,368 530,151 530,150 TSA Non-Adv Ref Rev Bds 05 Dbt Svc Fd Operating Expenditure/Expense 3,750 6,000 5,000 5,000 Debt Service 1,309,000 1,310,550 1,311,178 1,311,205 Reserves & Refunds 0 983,088 993,090 1,003,115

Subtotal 1,312,750 2,299,638 2,309,268 2,319,320 Total Debt Service Funds 90,401,334 110,807,827 193,988,477 80,459,596



CAPITAL PROJECTS FUNDS Countywide Capital Projects Fund Operating Expenditure/Expense 1,318,043 13,242,875 (1,630,000) (800,000) Capital Equipment 493,902 9,782,105 5,480,236 0 Capital Projects 11,923,331 16,987,025 (363,309) 0 Grants & Aids 424,268 550,000 500,000 0 Transfers 221,966 134,150 786,434 800,000 Budgeted Transfers to Constitutional Officers 0 906,868 0 0 Reserves & Refunds 0 825,631 (8,099,795) 0

Subtotal 14,381,510 42,428,654 (3,326,434) 0 Unincorp Area Capital Projects Fund Operating Expenditure/Expense 1,392,989 6,000,000 0 0 Capital Equipment 273,815 1,593,000 7,210,684 1,400,000 Capital Projects 1,595,109 3,040,000 (5,379,963) 0 Grants & Aids 240,313 6,354,908 (1,195,110) 0 Transfers 266,825 2,658,032 20,667,073 9,969,571 Reserves & Refunds 0 (2,583,048) (9,665,773) (1,400,000)

Subtotal 3,769,051 17,062,892 11,636,911 9,969,571

Cap Imp Non-Adval Tax Rev Bds Ser 98 Fd Capital Projects 476,389 0 0 0 Transfers 5,740 0 0 0

Subtotal 482,129 0 0 0 EPC Facility Acquisition/Rehab Fund Operating Expenditure/Expense 7,964 0 0 0 Capital Projects 96,792 0 0 0 Reserves & Refunds 0 0 6,000 6,000

Subtotal 104,756 0 6,000 6,000 General Oblig Bonds P & R Program Fund Capital Projects (500) 0 0 0 Transfers 18,124 0 0 0

Subtotal 17,624 0 0 0 Enviro Sensitive Lands Tax/Bond Fund PERSONAL SERVICES 1,443,475 0 0 0 Operating Expenditure/Expense 1,151,052 0 0 0 Capital Equipment 46,678 0 0 0 Capital Projects 21,899,927 572,369 (10,000,000) 0 Transfers 895,825 2,227,615 10,000,000 0 Reserves & Refunds 0 0 700,000 700,000

Subtotal 25,436,957 2,799,984 700,000 700,000



Court Facil Non-Bond Construction Fund Capital Equipment 1,357 34,000 0 0 Capital Projects 1,016,956 0 0 0 Reserves & Refunds 0 66,000 87,500 87,500

Subtotal 1,018,313 100,000 87,500 87,500 Cap Impr Commercial Paper Program Fund Operating Expenditure/Expense 0 25,000 (10,000) 0 Debt Service 64,806,035 (46,830,695) (2,622,356) 6,258,750 Grants & Aids 18,449,056 2,000,000 4,000,000 0 Transfers 24,774 71,043,821 (146,713,107) (9,634,987) Reserves & Refunds 0 (38,258,992) 0 0

Subtotal 83,279,865 (12,020,866) (145,345,463) (3,376,237) Falkenburg Jail Construction Fund Capital Projects 3,867,566 0 0 0

Subtotal 3,867,566 0 0 0 Total Capital Projects Funds 132,357,771 50,370,664 (136,241,486) 7,386,834

ENTERPRISE FUNDS Solid Waste System Enterprise Fund Personal Services 9,165,043 10,085,833 9,917,010 10,054,730 Operating Expenditure/Expense 61,969,579 76,980,047 78,980,383 83,807,548 Capital Equipment 2,580,591 851,000 2,413,000 1,694,046 Capital Projects 66,681,104 8,667,034 24,226,626 31,780,000 Debt Service 9,661,246 11,526,651 9,026,150 7,034,550 Transfers 97,352,067 111,387,840 124,681,452 110,424,145 Reserves & Refunds 15,575 77,641,221 74,863,462 85,133,459

Subtotal 247,425,205 297,139,626 324,108,083 329,928,478 Water & Wastewater Utility Enterprise Fd Personal Services 45,523,502 50,864,308 46,374,811 47,233,302 Operating Expenditure/Expense 102,317,975 104,729,058 100,416,157 105,631,250 Capital Equipment 4,862,407 2,181,399 2,205,589 1,518,326 Capital Projects 181,150,660 85,673,000 49,444,742 42,625,000 Debt Service 27,620,365 27,828,255 21,031,106 21,018,280 Grants & Aids 316,366 0 0 0 Transfers 231,249,401 291,454,715 198,871,753 225,160,930 Reserves & Refunds 967 113,274,747 41,870,837 75,002,541

Subtotal 593,041,643 676,005,482 460,214,995 518,189,629 Cap Impr Commercial Paper Program Fund Debt Service 2,767,359 0 0 0 Transfers 29,406 0 0 0

Subtotal 2,796,765 0 0 0 Total Enterprise Funds 843,263,613 973,145,108 784,323,078 848,118,107



INTERNAL SERVICE FUND Fleet Services Fund Personal Services 4,188,341 5,079,941 4,682,861 4,626,510 Operating Expenditure/Expense 13,588,263 13,822,819 13,750,860 14,272,228 Capital Equipment 9,151,535 12,048,699 12,818,428 13,834,322 Capital Projects 103,809 0 0 0 Transfers 144,841 0 0 0 Reserves & Refunds 0 35,328,018 35,177,758 37,343,928

Subtotal 27,176,789 66,279,477 66,429,907 70,076,988 County Self Insurance Fund Personal Services 2,860,116 4,163,710 3,468,422 3,541,031 Operating Expenditure/Expense 111,600,259 124,770,523 93,527,175 96,993,029 Transfers 794,255 945,973 32,099,005 840,000 Reserves & Refunds 17,113 195,191,733 175,201,648 182,962,819

Subtotal 115,271,743 325,071,939 304,296,250 284,336,879 Total Internal Service Funds 142,448,532 391,351,416 370,726,157 354,413,867

AGENCY FUNDS Imp Fee Special Assessment Bonds 2006 Operating Expenditure/Expense 112,104 202,848 422,653 422,653 Debt Service 8,895,250 8,893,000 8,894,875 8,895,250 Transfers 0 3,698,201 0 0 Reserves & Refunds (337) 775,895 464,693 431,234

Subtotal 9,007,017 13,569,944 9,782,221 9,749,137 Transportation Assessment Units Fund Operating Expenditure/Expense 343 1,078 434 434 Reserves & Refunds 0 8,109 8,219 8,118

Subtotal 343 9,187 8,653 8,552 Recl Water Spcl Assessment Rev Bds 2000 Operating Expenditure/Expense 8,648 13,427 25,654 25,654 Debt Service 424,534 426,994 428,680 424,474 Transfers 0 81,936 0 0 Reserves & Refunds 0 81,936 39,149 39,968

Subtotal 433,182 604,293 493,483 490,096 Impact Fees Special Assess Bd Operating Expenditure/Expense 33,470 59,827 119,291 119,291 Debt Service 2,408,038 2,403,484 2,405,030 2,407,321 Transfers 0 4,149,865 0 0 Reserves & Refunds 0 347,481 197,639 179,491

Subtotal 2,441,508 6,960,657 2,721,960 2,706,103 Total Agency Funds 11,882,050 21,144,081 13,006,317 12,953,888

Total 3,331,662,258 4,031,958,664 3,477,002,769 3,784,811,610

COUNTYWIDE GENERAL FUND This general fund accounts for all financial transactions except those required to be accounted for in other funds. The fund's resources, ad valorem taxes and other revenues, provide services for the benefit of all residents of Hillsborough County. Effective FY 91, all restricted revenues and expenditures were moved into a newly created Countywide Special Purpose Revenue Fund. This separation provides a better picture of the use of unrestricted and restricted County funds.

FY 08 FY 09 FY 10 FY 11

Revenues by Source Actual Adopted Recommended Planned Current Ad Valorem Taxes $483,851,672 $480,731,070 $418,236,030 $381,431,260 Delinq Ad Valorem Taxes 2,241,481 1,300,000 1,200,000 1,200,000 Local Business Tax 0 1,284,366 1,536,273 1,596,273 Permits & Fees 4,086,676 2,407,184 640,248 631,633 Intergovernmental Revenue 6,137,151 5,714,033 5,531,856 5,866,870 Charges for Services 48,333,365 58,361,304 57,641,252 58,241,748 Fines and Forfeits 261,215 43,059 75,508 58,012 Miscellaneous Revenues 11,555,381 13,885,644 9,908,759 9,015,925

Gross Revenue 556,466,941 563,726,660 494,769,926 458,041,721

Interfund Transfers 10,496,090 15,038,139 14,538,604 23,459,153 Other 31,684,142 32,053,941 23,220,000 22,070,000 Less 5% Required By Law 0 (29,562,131) (24,736,251) (22,930,236) Fund Balance Begin of Year 119,803,884 123,299,235 107,996,132 109,085,709

Subtotal 161,984,116 140,829,184 121,018,485 131,684,626 Total $718,451,057 $704,555,844 $615,788,411 $589,726,347

FY 08 FY 09 FY 10 FY 11

Appropriations by Organization Actual Adopted Recommended Planned Board of County Commissioners Board of County Commissioners $2,173,854 $2,293,377 $2,223,218 $2,261,493 County Internal Performance Auditor 487,200 491,806 264,222 227,775

2,661,054 2,785,183 2,487,440 2,489,268 County Attorney County Attorney 9,629,844 9,673,653 7,738,923 7,738,923

COUNTYWIDE GENERAL FUND

FY 08 FY 09 FY 10 FY 11 Appropriations by Organization Actual Adopted Recommended Planned

County Administrator Aging Services Department 11,265,822 12,123,443 9,412,849 5,636,710 Animal Services Department 7,760,371 8,149,651 6,513,825 5,396,241 Children's Services Department 12,162,842 12,731,545 10,255,186 9,416,011 Communications Department 3,379,814 2,880,833 1,967,139 1,995,810 Community Liaison Section 722,378 784,528 625,310 641,909 Consumer Protection & Professional Responsibility 1,460,941 1,505,576 0 0 County Administrator 3,484,772 4,191,893 2,179,265 2,211,778 Debt Management Department 902,293 791,106 705,791 649,788 Economic Development Department 1,719,851 1,710,068 1,427,260 1,201,734 Emergency Dispatch Center 169,071 252,169 173,141 176,654 Emergency Management 1,008,136 971,284 792,755 796,495 Equal Opportunity Administrator 193,629 138,218 55,552 56,858 Extension 1,459,832 1,627,117 1,192,198 988,550 Health and Social Services Department 16,632,542 18,300,294 15,284,765 14,607,104 HIPAA Compliance Office 240,566 277,883 223,246 224,044 Human Resources Department 2,923,493 2,957,376 2,389,820 2,420,379 Information & Technology Services Dept 17,580,845 17,707,147 13,592,651 13,618,634 Management & Budget Department 2,651,354 2,770,262 2,004,986 2,067,399 Medical Examiner Department 4,579,407 5,073,451 3,978,337 3,931,762 Neighborhood Relations 505,122 0 0 0 Parks, Recreation and Conservation Department 15,169,891 19,994,205 13,142,325 9,639,559 Procurement Services 2,601,105 2,719,205 2,090,148 2,122,319 Public Works Department 2,588,000 2,956,202 2,327,249 2,319,664 Real Estate Department 22,973,381 23,797,483 18,409,599 18,937,826 Security Services Agency 4,358,124 4,888,113 3,868,531 3,976,767

138,493,582 149,299,052 112,611,928 103,033,995

COUNTYWIDE GENERAL FUND


Elected Officials Clerk of Circuit Court 20,745,007 19,868,557 17,971,963 18,192,918 Property Appraiser 9,668,358 9,844,859 9,844,859 9,844,859 Public Defender 116,344 124,995 124,469 124,702 Sheriff 252,230,481 264,593,353 260,358,765 266,731,536 State Attorney (Part I) 421,533 477,620 479,660 480,262 State Attorney (Part II) 2,514,655 2,575,746 0 0 Supervisor of Elections 12,791,517 6,699,071 8,848,293 9,506,543 Tax Collector 21,364,858 23,875,362 19,989,249 18,255,351 Value Adjustment Board 402,448 461,377 752,751 759,459

320,255,201 328,520,940 318,370,009 323,895,630

Judicial Branch (Admin Office of Courts) 2,573,083 2,759,669 2,512,953 2,531,914 Guardian Ad Litem 544,842 602,284 228,642 231,746

Boards, Commissions & Agencies Charter Review Board 0 0 9,500 0 Environmental Protection Commission 10,024,066 9,702,825 7,762,260 6,306,836 Legislative Delegation 190,492 237,034 179,452 86,977 Soil & Water Conservation Board 237,716 251,785 231,992 235,330

10,452,274 10,191,644 8,183,204 6,629,143 Non-Departmental Organizations Capital Improvement Program Projects 11,290 0 (13,566) 0 Major Maintenance & Repair Program ($24,261) 0 (17,739) 0 Governmental Agencies 18,506,704 20,241,039 17,661,949 16,753,966 Non-Departmental Allotments 5,236,133 8,261,128 7,061,363 (174,257) Nonprofit Organizations 8,505,903 7,846,539 6,138,867 3,912,420

32,235,769 36,348,706 30,830,874 20,492,129 Non-Expenditure Accounts Interfund Transfers 84,891,429 75,330,663 39,830,388 31,085,862 Reserves & Refunds 300,368 89,044,050 92,994,050 91,597,737

85,191,797 164,374,713 132,824,438 122,683,599 Total $602,037,446 $704,555,844 $615,788,411 $589,726,347

UNINCORPORATED AREA GENERAL FUND This general fund accounts for ad valorem taxes and other revenue sources that provide services for the benefit of the residents of the unincorporated areas of Hillsborough County only. The services provided by this fund include fire suppression, law enforcement, stormwater, parks and recreation, planning and growth management, survey/mapping, code enforcement, and emergency services. Effective FY 91, all restricted revenues and expenditures were moved into the Unincorporated Area Special Purpose Fund. This separation provides a better picture of the use of unrestricted and restricted County funds for unincorporated area services.

FY 08 FY 09 FY 10 FY 11 Revenues by Source Actual Adopted Recommended Planned

Current Ad Valorem Taxes $229,066,378 $222,864,951 $191,106,695 $171,900,472 Delinq Ad Valorem Taxes 675,570 200,000 200,000 200,000 Communications Services Tax 27,706,846 28,320,747 27,526,591 27,984,762 Other Taxes 40,949 0 0 0 Permits & Fees 6,910 68,333 46,480 46,480 Intergovernmental Revenue 15,496,371 16,191,949 13,593,816 14,617,628 Charges for Services 17,971,926 23,059,121 18,326,879 18,545,258 Fines and Forfeits 2,080,439 1,945,658 1,832,392 1,838,458 Miscellaneous Revenue 7,995,388 6,765,664 5,449,224 4,526,585

Gross Revenue 301,040,777 299,416,423 258,082,077 239,659,643

Interfund Transfers 61,193,918 64,453,105 49,838,771 67,189,791 Other 18,453,575 11,003,000 16,010,000 15,910,000 Less 5% Required By Law 0 (15,470,972) (12,938,532) (12,027,535) Fund Balance Begin of Year 105,009,098 102,353,377 94,474,379 94,474,379

Subtotal 184,656,591 162,338,510 147,384,618 165,546,635 Total $485,697,368 $461,754,933 $405,466,695 $405,206,278

FY 08 FY 09 FY 10 FY 11

Appropriations by Organization Actual Adopted Recommended Planned County Administrator Organization Affordable Housing Office $227,105 $376,792 $1,189,585 $1,189,891 Code Enforcement Dept 5,320,637 6,015,553 3,986,851 4,067,359 Communications Department 586,193 464,010 351,079 347,461 Emergency Dispatch Center 1,853,312 2,052,416 1,733,361 1,764,782 Health & Social Services Department 804,751 0 0 0 Fire Rescue Department 106,458,776 115,894,332 114,381,026 116,537,631 Real Estate Department 4,171,098 5,051,148 3,425,818 2,726,762 Parks, Recreation and Conservation Department 30,192,660 33,425,884 27,426,640 27,687,042 Planning & Growth Management Department 11,490,393 12,566,662 10,024,911 9,407,750 Public Works Department 15,578,739 14,383,985 11,794,793 10,185,537 Water Resource Services 78,616 145,300 140,000 140,000

176,762,280 190,376,082 174,454,064 174,054,215

UNINCORPORATED AREA GENERAL FUND


Property Appraiser 1,772,543 1,735,431 1,735,431 1,735,431 Sheriff 107,648,916 111,606,872 108,788,315 110,891,828 Tax Collector 4,383,439 4,600,056 3,963,872 3,579,747

113,804,898 117,942,359 114,487,618 116,207,006 Non-Departmental Organizations Capital Improvement Projects Program 27,455 0 0 0 Major Maintenance & Repair Program 0 0 0 0 Non-Departmental Allotments 3,066,601 5,452,135 2,507,529 2,032,935 Nonprofit Organizations 322,870 0 0 0

3,416,926 5,452,135 2,507,529 2,032,935 Non-Expenditure Accounts Interfund Transfers 83,919,491 74,274,502 34,252,763 31,643,500 Reserves & Refunds 241,474 73,709,855 79,764,721 81,268,622

84,160,965 147,984,357 114,017,484 112,912,122 Total $378,145,069 $461,754,933 $405,466,695 $405,206,278

COUNTYWIDE SPECIAL PURPOSE REVENUE FUND This special revenue fund accounts for all financial transactions associated with restricted revenues which provide services to all residents of Hillsborough County. This special use fund is subdivided into numerous and varied subfunds which have been established to manage and account for revenues and fees which are restricted as to the purposes for which they may be used. Most of these revenues/fees are authorized by State law or by local government ordinance. For example, numerous court fees have been established by local ordinances to fund various court-related programs regarding services and facility improvements. State laws authorize fines to fund various criminal justice functions and education/training programs, and a half-cent sales tax to fund an indigent health care program. Other local fees, fines, and charges are used to fund wholly or in part such programs as the as the 9-1-1 emergency telephone system and the Animal Services spay/neuter program. In some cases, these restricted funds are supplemented by unrestricted revenues from the General Fund in order to provide for enhanced programs.


Permits& Fees $626,147 $755,591 $6,601,000 $6,601,000 Intergovernmental Revenue 14,708,630 14,773,206 15,481,984 15,790,339 Charges for Services 8,417,973 8,798,922 7,385,697 7,606,339 Fines and Forfeits 2,517,321 2,508,220 1,541,353 1,576,374 Miscellaneous Revenues 18,610,982 17,190,999 15,925,236 8,669,211

Gross Revenue 44,881,053 44,026,938 46,935,270 40,243,263

Interfund Transfers 138,027,176 147,855,448 139,395,446 155,162,979 Intrafund Transfers 531,610 0 0 0 Other 894,859 335,000 264,900 264,900 Less 5% Required By Law 0 (413,430) (515,083) (516,374) Fund Balance Begin of Year 54,446,876 61,025,121 49,144,117 52,654,393

Subtotal 193,900,521 208,802,139 188,289,380 207,565,898 Total $238,781,574 $252,829,077 $235,224,650 $247,809,161

FY 08 FY 09 FY 10 FY 11

Appropriations by Organization Actual Adopted Recommended Planned County Administrator 9-1-1 Agency $0 $0 $6,334,885 $6,346,836 Animal Services Department 318,222 377,239 408,309 408,367 Communications Department 0 150,000 0 0 Community Liaison Section 31,533 168,449 273,995 321,618 Emergency Dispatch Center 316,651 433,856 365,571 343,559 Health and Social Services Department 107,427,291 124,568,533 128,762,408 138,973,203 Information & Technology Svcs Department 9,434,297 11,310,877 0 0 Parks, Recreation & Conservation Department 57,731 85,708 79,021 80,231 Public Works Department 0 0 0 5,734 Real Estate Department 345 0 0 0

117,586,070 137,094,662 136,224,189 146,479,548

COUNTYWIDE SPECIAL PURPOSE REVENUE FUND


Elected Officials Clerk of Circuit Court 15,000 0 0 0 Public Defender 936,941 989,900 989,900 989,900 Sheriff 1,888,254 1,441,940 1,098,055 1,121,547 State Attorney (Part I) 1,372,361 829,854 904,854 880,404

4,212,556 3,261,694 2,992,809 2,991,851

Judicial Branch (Admin Office of Courts) 7,282,521 7,977,260 7,464,897 6,440,759 Boards, Commissions & Agencies Environmental Protection Commission 1,686,585 1,277,319 1,186,501 1,196,341 Non-Departmental Organizations Capital Improvement Program Projects 93,985 (28,876) 0 0 Governmental Agencies 11,815,960 8,848,000 8,732,267 8,732,267 Major Maintenance & Repair Program 4,006,072 5,398,932 4,742,698 4,234,912 Non-Departmental Allotments 3,582,706 (1,787,275) 3,562,853 3,562,853 Nonprofit Organizations 1,100,000 1,100,000 1,100,000 1,100,000

20,598,723 13,530,781 18,137,818 17,630,032 Non-Expenditure Accounts Intrafund Transfers 531,610 0 0 0 Interfund Transfers 10,197,321 16,517,904 11,127,526 11,179,784 Reserves & Refunds 0 73,169,457 58,090,910 61,890,846

10,728,931 89,687,361 69,218,436 73,070,630

Total $162,095,386 $252,829,077 $235,224,650 $247,809,161

UNINCORPORATED AREA SPECIAL PURPOSE FUND This special revenue fund accounts for all restricted revenue sources that provide services for the benefit of the residents of unincorporated Hillsborough County. Services provided from this fund include building permitting and inspection and construction associated with impact fees. Included within the revenue sources are an annual Stormwater Assessment on developed properties and a distribution from the State of the Phosphate Severance Tax.


Local Business Tax $0 $329,867 $970,938 $970,938 Permits& Fees 11,205,352 10,624,592 13,361,073 9,148,573 Intergovernmental Revenue 1,260,497 1,000,000 1,000,000 1,000,000 Charges for Services 3,531,603 3,863,664 2,025,517 2,025,517 Fines and Forfeits 466,440 307,266 426,920 426,920 Miscellaneous Revenues 7,783,218 7,510,840 804,233 799,512

Gross Revenue 24,247,110 23,636,229 18,588,681 14,371,460

InterfundTransfers 6,136,970 (1,828,018) (624,980) (2,033,124) IntrafundTransfers 778,158 859,944 949,830 953,990 Other 51,663 44,737 0 0 Less 5% Required By Law 0 ( 379,249) ( 350,240) ( 350,629) Fund Balance Begin of Year 5,658,430 5,927,239 5,533,369 6,809,381

Subtotal 12,625,221 4,624,653 5,507,979 5,379,618 Total $36,872,331 $28,260,882 $24,096,660 $19,751,078

FY 08 FY 09 FY 10 FY 11

Appropriations by Organization Actual Adopted Recommended Planned County Administrator Organization Cooperative Extension Department $33,719 $57,996 $ 51,066 $ 55,224 County Administrator 0 100,000 100,000 100,000 Fire Rescue Department 374,920 0 0 0 Neighborhood Relations 42,779 0 0 0 Parks, Recreation and Conservation Department 263,498 297,307 804,443 807,684 Planning & Growth Management 14,627,424 15,037,519 10,083,420 10,192,895 Public Works Department 742,238 837,008 930,516 934,439 Water Department 290,155 252,803 456,395 451,895

16,374,733 16,582,633 12,425,840 12,542,137 Elected Officials Tax Collector 107,671 106,500 106,500 106,500 Boards, Commissions & Agencies Environmental Protection Commission 145,415 154,096 150,159 151,286

UNINCORPORATED AREA SPECIAL PURPOSE FUND


Non-Departmental Organizations Capital Improvement Projects Program 2,805,766 (285,000) 3,933,063 115,660 Governmental Agencies 6,855 0 0 0 Major Maintenance & Repair Program 2,063,348 2,810,950 2,463,768 2,286,961 Non-Departmental Allotments 150,000 150,000 150,000 150,000

5,025,969 2,675,950 6,546,831 2,552,621 Non-Expenditure Accounts Interfund Transfers 1,075,107 541,458 0 0 Intrafund Transfers 778,158 859,944 949,830 953,990 Reserves & Refunds 2,017 7,340,301 3,917,500 3,444,544

1,855,282 8,741,703 4,867,330 4,398,534 Total $23,509,070 $28,260,882 $24,096,660 $19,751,078

COUNTY BLENDED COMPONENT UNITS FUND This fund was established in FY 98 to account for the revenues and expenditures of the Hillsborough County Civil Service Board, Law Library Board, and the Hillsborough County City-County Planning Commission. These component units meet the criteria for blended presentation in accordance with GASB Statement Number 14 and are budgeted in a manner similar to that of the primary government itself.


Local Business Tax $0 $35,000 $35,000 $35,000 Permits and Fees 35,207 0 0 0 Charges for Services 1,736,175 1,735,500 1,421,794 1,444,683 Miscellaneous Revenues 11,527 8,000 2,000 2,000

Gross Revenue 1,782,909 1,778,500 1,458,794 1,481,683

Interfund Transfers 7,377,755 7,971,254 7,340,339 6,609,701 Fund Balance Begin of Year 41,500 37,584 34,817 29,367

Subtotal 7,419,255 8,008,838 7,375,156 6,639,068 Total $9,202,164 $9,787,338 $8,833,950 $8,120,751

FY 08 FY 09 FY 10 FY 11

Appropriations by Organization Actual Adopted Recommended Planned Boards, Commissions & Agencies Civil Service Board $2,686,254 $3,353,371 $3,443,600 $3,443,600 Law Library 475,257 482,233 467,550 477,689 Planning Commission 5,897,844 5,781,424 4,800,239 4,076,601

9,059,355 9,617,028 8,711,389 7,997,890 Non-Expenditure Accounts Interfund Transfers 104,220 132,934 91,694 98,494 Reserves & Refunds 0 37,376 30,867 24,367

104,220 170,310 122,561 122,861 Total $9,163,575 $9,787,338 $8,833,950 $8,120,751

LOCAL HOUSING ASSISTANCE PROGRAM FUND This special revenue fund accounts for revenues and expenditures of the State Housing Initiatives Partnership (SHIP) program. The SHIP program's primary focus is to implement the State of Florida's William E. Sadowski Affordable Housing Act which creates a dedicated statewide funding source for affordable housing.


Intergovernmental Revenue $7,568,824 $7,500,000 $0 $0 Charges for Services (13,504) 0 0 0 Fines and Forfeits 250 0 0 0 Miscellaneous Revenues 556,920 750,000 0 0

Gross Revenue 8,112,490 8,250,000 0 0 Total $8,112,490 $8,250,000 $0 $0

FY 08 FY 09 FY 10 FY 11

Appropriations by Organization Actual Adopted Recommended Planned County Administrator Organization Affordable Housing Office $3,849,835 $8,176,607 $0 $0 Code Enforcement Department 636,978 0 0 0 Health and Social Services Department 17,633 73,393 0 0 Housing and Community Code Enforcement 1,857,993 0 0 0

6,362,439 8,250,000 0 0 Total $6,362,439 $8,250,000 $0 $0

STATE OF FLORIDA HEALTH CARE SURTAX TRUST FUND This trust fund was established in FY 92 to account for the proceeds of the special one-half cent sales surtax which was implemented December 1, 1991 to be used solely to fund indigent health care services to residents of Hillsborough County. During the period October 1, 1997 to October 1, 2001 the sales tax rate was reduced to one-quarter cent in order to draw down reserves. Prior to FY 01, proceeds from this sales surtax were accounted for by a Trust Fund. As a result of GASB 34, the Trust Fund was replaced by this Special Revenue Fund.

FY 08 FY 09 FY 10 FY 11 Revenue by Source Actual Adopted Recommended Planned

Discretionary Sales Surtax $98,346,083 $98,825,524 $87,121,576 $91,853,476 Miscellaneous Revenues 3,444,928 3,500,000 2,700,000 2,100,000

Gross Revenue 101,791,011 102,325,524 89,821,576 93,953,476

Less 5% Required By Law 0 (5,116,276) (4,491,079) (4,697,674) Fund Balance Begin of Year 95,940,761 83,550,065 92,292,182 92,292,182

Subtotal 95,940,761 78,433,789 87,801,103 87,594,508 Total $197,731,772 $180,759,313 $177,622,679 $181,547,984

FY 08 FY 09 FY 10 FY 11

Appropriations by Organization Actual Adopted Recommended Planned Non-Expenditure Accounts Interfund Transfers $105,013,698 $120,999,327 $125,190,502 $135,659,559 Reserves & Refunds 0 59,759,986 52,432,177 45,888,425

105,013,698 180,759,313 177,622,679 181,547,984 Total $105,013,698 $180,759,313 $177,622,679 $181,547,984

SALES TAX REVENUE FUND This special revenue fund accounts for the collection of the Tourist Development Tax, the Local Government Half-Cent Sales Tax, and the Local Government Half-Cent Infrastructure Surtax. The Tourist Development Tax is a 5% local option tax levied on all transient lodging for the broad purpose of stimulating tourism. The Local Government Half-Cent Sales Tax is an allocation by the State to the County and its three municipalities on the basis of population. This tax may be used for most governmental fund purposes, with a disproportionate share to the County to be used for countywide purposes. The Local Government Half-Cent Infrastructure Surtax (Community Investment Tax) was approved by voters to finance general government, public safety, and educational facilities in Hillsborough County and capital expenditures for the cities of Tampa, Plant City, and Temple Terrace.

FY 08 FY 09 FY 10 FY 11 Revenues by Source Actual Adopted Reccommended Planned

Tourist Development Tax $21,294,991 $24,409,970 $19,950,000 $20,450,000 Discretionary Sales Surtax 98,386,405 98,825,524 87,121,576 91,853,476 Intergovernmental Revenue 85,996,794 87,951,432 77,696,630 81,979,308 Miscellaneous Revenues 1,410,776 958,200 451,192 400,266

Gross Revenue 207,088,966 212,145,126 185,219,398 194,683,050

Less 5% Required By Law 0 (10,507,247) (9,172,632) (9,645,476) Fund Balance Begin of Year 35,462,609 37,937,828 37,056,740 29,218,553

Subtotal 35,462,609 27,430,581 27,884,108 19,573,077 Total $242,551,575 $239,575,707 $213,103,506 $214,256,127

FY 08 FY 09 FY 10 FY 11

Appropriations by Organization Actual Adopted Reccommended Planned County Administrator Organization Economic Development $214,678 $240,567 $243,733 $246,720 Elected Officials Tax Collector 159,711 154,250 152,275 154,525 Non-Departmental Organizations Governmental Agencies 53,698,503 51,566,048 46,602,044 48,597,665 Nonprofit Organizations 13,958,661 14,475,000 10,859,000 11,149,000

67,657,164 66,041,048 57,461,044 59,746,665 Non-Expenditure Accounts Interfund Transfers 137,683,070 132,794,903 126,923,583 122,818,114 Reserves & Refunds 0 40,344,939 28,322,871 31,290,103

137,683,070 173,139,842 155,246,454 154,108,217 Total $205,714,623 $239,575,707 $213,103,506 $214,256,127

INTERGOVERNMENTAL GRANTS FUND This special revenue fund accounts for federal, state, local governmental or other grants for programs including aging services, children's services, social services, public health, public assistance, housing, and capital projects.


Intergovernmental Revenue $85,949,364 $80,860,077 $84,035,575 $83,064,914 Charges for Services 2,647,366 2,375,303 1,234,563 1,234,562 Fines and Forfeits 875 5,000 3,650 3,650 Miscellaneous Revenues 1,765,082 1,053,200 1,015,513 580,892

Gross Revenue 90,362,687 84,293,580 86,289,301 84,884,018

Interfund Transfers 5,336,124 4,948,268 4,760,063 4,748,394 Intrafund Transfers 4,695,451 0 287,695 407,450 Other 644,162 751,987 1,087,960 751,987

Subtotal 10,675,737 5,700,255 6,135,718 5,907,831 Total $101,038,424 $89,993,835 $92,425,019 $90,791,849

FY 08 FY 09 FY 10 FY 11

Appropriations by Organization Actual Adopted Recommended Planned County Attorney County Attorney $12,393 $0 $0 $0 County Administrator Organization Affordable Housing Office 3,564,731 7,219,624 7,173,469 6,758,022 Aging Services Department 9,007,867 7,781,290 8,090,816 7,831,507 Animal Services Department 40,495 0 0 0 Children's Services Department 29,959,045 31,110,750 32,589,607 32,625,423 Code Enforcement Dept 1,268,473 718,254 293,656 297,738 Community Liaison Section 1,945,628 496,336 1,232,048 541,410 Economic Development Department 307,652 325,656 259,176 259,176 Emergency Dispatch 1,500 0 0 0 Emergency Management 425,861 306,996 334,474 334,854 Equal Opportunity Administrator 122,250 174,909 63,434 64,245 Extension 102,959 102,450 108,000 108,000 Fire Rescue Department 1,873,804 331,027 335,228 335,228 Health and Social Services Department 34,411,687 33,777,491 33,705,106 33,930,200 Housing & Community Code Enforcement 6,129,258 0 0 0 Medical Examiner Department 105,000 0 0 0 Parks, Recreation and Conservation Department 285,734 156,858 149,783 149,783 Planning & Growth Management Department 207,296 0 0 0 Public Safety Department 64,053 0 0 0 Public Works Department 334,911 460,329 653,521 641,123 Real Estate Department 1,680 0 0 0 Solid Waste Management Department 2,050 0 0 0 Water Resources Team 3,781 0 0 0

90,165,715 82,961,970 84,988,318 83,876,709

INTERGOVERNMENTAL GRANTS FUND


Elected Officials Supervisor of Elections 112,506 0 0 0 Judicial Branch (Admin Office of Courts) 848,641 538,025 220,934 221,342 Boards, Commissions & Agencies Environmental Protection Commission 4,399,621 4,216,600 4,236,507 4,273,506 Metropolitan Planning Organization 2,082,844 1,635,198 2,191,806 1,630,126

6,482,465 5,851,798 6,428,313 5,903,632 Non-Departmental Organizations Capital Improvement Projects Program 1,932,634 0 0 0 Nonprofit Organizations 624,856 642,042 652,662 652,662

2,557,490 642,042 652,662 652,662 Non-Expenditure Accounts Reserves & Refunds 0 0 (152,903) (269,946) Interfund Transfers 1,602,502 0 0 0 Intrafund Transfers 4,695,451 0 287,695 407,450

6,297,953 0 134,792 137,504 Total $106,477,163 $89,993,835 $92,425,019 $90,791,849

COUNTY TRANSPORTATION TRUST FUND This special revenue fund accounts for motor fuel taxes, impact fees and other revenues designated to finance construction and maintenance of roads, bridges, sidewalks, and drainage. Included in this fund are the proceeds of the road impact assessment fees, six-cent local option gas tax, the County share of the Local Transportation Gas Tax Trust Fund (9th cent), constitutional gas tax, and the residual of the County (7th Cent) gas tax after covering the debt service requirement of the Road Improvement Refunding Bonds 1998 Sinking Fund.


Taxes $31,534,653 $32,135,177 $31,401,814 $32,057,405 Permits & Fees 0 0 12,740,704 13,242,940 Intergovernmental Revenue 17,045,868 16,712,946 14,926,988 15,319,728 Charges for ServiceS 2,272,398 1,915,000 1,910,000 4,410,000 Miscellaneous Revenues 39,666,571 17,938,838 3,881,268 2,477,892

Gross Revenue 90,519,490 68,701,961 64,860,774 67,507,965

Interfund Transfers 45,713,128 56,643,824 27,321,126 19,356,484 Intrafund Transfers 42,682,909 42,586,807 38,426,326 39,497,392 Other 12,585,462 63,464 ($436,536) 63,464 Less 5% Required By Law 0 (3,316,481) (3,760,811) (3,825,238) Fund Balance Begin of Year 10,967,743 8,272,796 15,727,503 6,510,610

Subtotal 111,949,242 104,250,410 77,277,608 61,602,712 Total $202,468,732 $172,952,371 $142,138,382 $129,110,677

FY 08 FY 09 FY 10 FY 11

Appropriations by Organization Actual Adopted Recommended Planned County Attorney County Attorney $0 ($149,064) $0 $0 County Administrator Communications Department 286,387 0 0 0 Planning & Growth Management Department 1,018,819 883,950 715,332 742,935 Public Works Department 62,396,975 65,207,086 65,665,558 66,207,486 Real Estate Department 2,819,628 3,168,686 2,955,953 2,991,261

66,521,809 69,259,722 69,336,843 69,941,682 Elected Officials Tax Collector 147,316 166,398 166,398 166,398 Non-Departmental Organizations Capital Improvement Projects Program 76,461,540 26,933,872 19,645,429 6,292,000 Debt Service Accounts 60,192 4,000 0 0 Governmental Agencies 3,712,200 2,234,125 2,048,722 2,089,047 Non-Departmental Allotments 447,798 1,800 1,800 1,800

80,681,730 29,173,797 21,695,951 8,382,847 Non-Expenditure Accounts Interfund Transfers 5,309,402 1,273,614 23,832,308 1,630,469 Intrafund Transfers 42,682,909 42,586,807 38,426,326 39,497,392 Reserves & Refunds 461 30,641,097 (11,319,444) 9,491,889

47,992,772 74,501,518 50,939,190 50,619,750

Total $195,343,627 $172,952,371 $142,138,382 $129,110,677

LIBRARY TAX DISTRICT FUND This special revenue fund accounts for ad valorem taxes and other revenues designated to operate the County Library System located in the unincorporated areas of the county and the City of Tampa.


Current Ad Valorem Taxes $49,153,535 $44,784,523 $38,944,696 $35,507,061 Delinq Ad Valorem Taxes 215,869 166,382 120,000 120,000 Intergovernmental Revenue 1,862,613 1,446,048 1,072,821 1,072,821 Charges for ServiceS 219,166 240,513 266,590 266,640 Fines and Forfeits 775,770 516,600 805,300 806,300 Miscellaneous Revenues 2,356,252 2,142,745 1,696,156 1,428,440

Gross Revenue 54,583,205 49,296,811 42,905,563 39,201,262

Intrafund Transfers 13,320,340 5,673,336 407,692 6,642,511 Other 477,374 457,500 1,021,845 730,091 Less 5% Required By Law 0 (2,381,089) (2,145,028) (1,959,863) Fund Balance Begin of Year 34,146,845 34,146,845 34,146,845 34,146,845

Subtotal 47,944,559 37,896,592 33,431,354 39,559,584 Total $102,527,764 $87,193,403 $76,336,917 $78,760,846

FY 08 FY 09 FY 10 FY 11

Appropriations by Organization Actual Adopted Recommended Planned County Administrator Organization Library Services Department $36,481,795 $40,097,322 $38,172,387 $39,536,331 Elected Officials Property Appraiser 382,891 402,014 402,014 402,014 Tax Collector 948,987 1,015,298 818,286 749,533

1,331,878 1,417,312 1,220,300 1,151,547 Non-Departmental Organizations Capital Improvement Projects Program 9,418,822 5,183,263 (760,000) 6,320,000 Major Maintenance & Repair Program 600,647 468,286 407,692 372,511

10,019,469 5,651,549 (352,308) 6,692,511 Non-Expenditure Accounts Intrafund Transfers 13,320,340 5,673,336 407,692 6,642,511 Reserves & Refunds 30,021 34,353,884 36,888,846 24,737,946

13,350,361 40,027,220 37,296,538 31,380,457 Total $61,183,503 $87,193,403 $76,336,917 $78,760,846

INFRASTRUCTURE SURTAX FIXED PROJECT FUND This fund is to account for the County share of a discretionary half-cent sales surtax (Community Investment Tax) approved by the voters to finance general government, public safety, and educational facilities in Hillsborough County, and capital expenditures for the cities of Tampa, Plant City, and Temple Terrace. This fund was created as a result of the closeout of the Sales Surtax Fixed Capital Outlay Fund in FY 97.


Miscellaneous Revenues $4,688,788 $4,816,501 $3,942,000 $3,312,000 Gross Revenue 4,688,788 4,816,501 3,942,000 3,312,000

Interfund Transfers 46,682,239 120,667,362 ($96,626,936) 35,579,677 Intrafund Transfers 106,800,000 73,743,002 74,000,000 38,000,000 Other 251,539,137 50,000,000 270,000,000 430,000,000

Subtotal 405,021,376 244,410,364 247,373,064 503,579,677 Total $409,710,164 $249,226,865 $251,315,064 $506,891,677

FY 08 FY 09 FY 10 FY 11

Appropriations by Organization Actual Adopted Recommended Planned Non-Departmental Organizations Capital Improvement Projects Program $113,400,635 $160,203,755 ($65,609,135) $30,437,228 Debt Service Accounts 1,489,545 51,355,000 204,005,000 408,005,000 114,890,180 211,558,755 138,395,865 438,442,228 Non-Expenditure Accounts Interfund Transfers 34,573,179 25,993,602 26,932,516 27,325,677 Intrafund Transfers 106,800,000 73,743,002 74,000,000 38,000,000 Reserves & Refunds 0 (62,068,494) 11,986,683 3,123,772

141,373,179 37,668,110 112,919,199 68,449,449 Total $256,263,359 $249,226,865 $251,315,064 $506,891,677

CAPITAL IMPROVEMENT NON-AD VALOREM REVENUE BONDS SERIES 1998 & 2008 DEBT SERVICE FUND This debt service fund accounts for the payment of principal and interest on a $23,040,000 borrowing dated May 1, 1998 to finance the acquisition, construction, and equipping of the County Warehouse and Sheriff's facilities.


Miscellaneous Revenues $161,635 $161,906 $150,827 $73,318 Gross Revenue 161,635 161,906 150,827 73,318

Interfund Transfers 1,392,008 1,326,181 1,292,726 1,368,824 Refunding Bond/Loans-General Gov't 19,232,448 0 0 0 Less 5% Required by Law 0 0 ( 296) ( 224) Fund Balance Begin of Year 382,309 328,492 359,716 359,109

Subtotal 21,006,765 1,654,673 1,652,146 1,727,709 Total $21,168,400 $1,816,579 $1,802,973 $1,801,027

FY 08 FY 09 FY 10 FY 11

Appropriations by Organization Actual Adopted Recommended Planned Non-Departmental Organizations Debt Service Accounts $20,797,891 $1,456,863 $1,443,863 $1,441,438 Non-Expenditure Accounts Reserves & Revenues 0 359,716 359,110 359,589

Total $20,797,891 $1,816,579 $1,802,973 $1,801,027

FUEL TAX REFUNDING REVENUE BONDS DEBT SERVICE FUND This debt service fund accounts for the taxable payment of principal and interest on bonds issued to refund the County's Road Improvement Revenue Refunding Bonds, Series 1985. These taxable bonds are payable from County Fuel Tax and Local Option Fuel Tax revenues. Final maturity of this issue is December, 2011.



Interfund Transfers 1,947,862 514,160 1,381,929 1,201,076 Less 5% Required by Law 0 0 (199) (135) Fund Balance Begin of Year 1,229,098 1,283,674 440,833 443,300

Subtotal 3,176,960 1,797,834 1,822,563 1,644,241 Total $3,227,799 $1,842,834 $1,826,550 $1,646,951

FY 08 FY 09 FY 10 FY 11

Appropriations by Organization Actual Adopted Recommended Planned Non-Departmental Organizations Debt Service Accounts $2,380,415 $1,402,000 $1,383,250 $1,389,450 Non-Expenditure Accounts Reserves & Refunds 0 440,834 443,300 257,501

Total $2,380,415 $1,842,834 $1,826,550 $1,646,951

4TH CENT TOURIST DEVELOPMENT TAX DEBT SERVICE FUND This debt service fund accounts for the payment of interest and principal on the Series 2006 Bonds, issued to refund the Tampa Sports Authority Tourist Development Tax Revenue Bonds, Series 1997B and to finance the acquisition and construction of capital improvements to Legends Field and the Tampa Convention Center. These bonds are payable from the proceeds of the Fourth Cent Tourist Development Tax. Final maturity date of the bonds is October 1, 2035.



Interfund Transfers 7,471,107 2,776,285 2,513,833 1,966,975

Total $8,157,539 $2,951,285 $2,518,322 $1,970,385 FY 08 FY 09 FY 10 FY 11

Appropriations by Organization Actual Adopted Recommended Planned Non-Departmental Organizations Debt Service Accounts $1,171,840 $1,161,890 $1,155,390 $1,158,190 Governmental Agencies 4,826,697 1,000,000 561,937 0 5,998,537 2,161,890 1,717,327 1,158,190 Non-Expenditure Accounts Reserves & Refunds 0 789,395 800,995 812,195

Total $5,998,537 $2,951,285 $2,518,322 $1,970,385

5TH CENT TOURIST DEVELOPMENT TAX DEBT SERVICE FUND This debt service fund accounts for the payment of interest and principal on the Series 2006A and Series 2006B Bonds. The Series 2006A Bonds were issued to refund the Tampa Sports Authority County Interlocal Payments Refunding Revenue Bonds, Series 1998. These bonds are payable from the proceeds of the Fifth Cent Tourist Development Tax. Final maturity date of the bonds is October 1, 2035. The Series 2006B Bonds were issued to finance the acquisition and construction of capital improvements to a multi-purpose sports and entertainment facility. These bonds are payable from the proceeds of the Fifth Cent Tourist Development Tax. Final maturity date of the bonds is February 1, 2010.



Interfund Transfers 4,844,188 3,226,050 2,655,048 1,799,736 Other 0 0 (426) (255) Fund Bal Begin of Year 8,279,738 1,055,567 1,263,994 582,294

Subtotal 13,123,926 4,281,617 3,918,616 2,381,775 Total $13,247,051 $4,494,617 $3,927,126 $2,386,882

FY 08 FY 09 FY 10 FY 11

Appropriations by Organization Actual Adopted Recommended Planned Non-Departmental Organizations Debt Service Accounts $3,218,067 $3,229,623 $3,344,832 $1,174,588 Governmental Agencies 8,973,144 1,000 0 0 12,191,211 3,230,623 3,344,832 1,174,588 Non-Expenditure Accounts Reserves & Refunds 0 1,263,994 582,294 1,212,294

Total $12,191,211 $4,494,617 $3,927,126 $2,386,882

PARKS & RECREATION GENERAL OBLIGATION BONDS 1993/1996/2002 DEBT SERVICE FUND This debt service fund accounts for the collection of ad valorem tax revenue levied in the unincorporated area of the County and required for principal and interest payments on general obligation bonds issued by the County to fund acquisition of land and construction of park facilities in the unincorporated area. Bonds were issued in 1993 and 1996 in the principal amount of $10,000,000 each. The County is obligated to levy millage in an amount sufficient to pay annual debt service, but the millage is not included in the calculation of the constitutional 10 mill limitation on the annual millage levy. Both the Series 1993 and 1996 bonds were refunded by the $18,540,000 Series 2002 bonds. The maturity date of the Series 2002 bonds is July 1, 2025.


Taxes $1,360,317 $1,321,511 $1,442,265 $1,438,110 Miscellaneous Revenues 26,002 21,000 6,959 7,114

Gross Revenue 1,386,319 1,342,511 1,449,224 1,445,224

Other 36,010 12,375 14,850 14,850 Less 5% Required By Law 0 (67,744) (72,461) (72,261) Fund Balance Begin of Year 174,053 217,418 131,116 131,117

Subtotal 210,063 162,049 73,505 73,706 Total $1,596,382 $1,504,560 $1,522,729 $1,518,930

FY 08 FY 09 FY 10 FY 11

Appropriations by Organization Actual Adopted Recommended Planned Elected Officials Property Appraiser 10,127 13,326 13,500 13,500 Tax Collector 36,888 42,244 45,000 45,000

47,015 55,570 58,500 58,500 Non-Departmental Organizations Debt Service Accounts 1,324,203 1,331,553 1,333,113 1,329,313 Non-Expenditure Accounts Reserves & Refunds 817 117,437 131,116 131,117

817 117,437 131,116 131,117 Total $1,372,035 $1,504,560 $1,522,729 $1,518,930

ELAPP LIMITED AD VALOREM TAX BONDS DEBT SERVICE FUND This debt service fund accounts for the collection of ad valorem tax revenue required principal and interest payments on general obligation bonds issued by the County to finance the acquisition, management, and restoration of environmentally sensitive lands. The County was authorized by voter referendum to levy millage in an amount sufficient to pay annual debt service, not to exceed one-fourth (0.25) of one mill. Bonds were issued in 1992 in the principal amount of $45,000,000 and in 1994 in the principal amount of $17,990,000. The Series 1992 bonds were partially refunded by the $28,190,000 Series 1998 bonds. The Series 1994 bonds were refunded by the $10,105,000 Series 2003 bonds. The final maturity date of the 1998 and 2003 bonds is July 1, 2011.


Current Ad Valorem Taxes $5,100,203 $5,069,905 $5,285,648 $4,986,507 Delinq Ad Valorem Taxes 24,235 15,000 0 0 Miscellaneous Revenues 147,016 132,000 33,039 28,276

Gross Revenue 5,271,454 5,216,905 5,318,687 5,014,783

Other 52,679 701,557 45,946 45,577 Less 5% Required By Law 0 (260,495) (265,934) (250,739) Fund Balance Begin of Year 1,184,310 1,156,450 802,372 550,000

Subtotal 1,236,989 1,597,512 582,384 344,838 Total $6,508,443 $6,814,417 $5,901,071 $5,359,621

FY 08 FY 09 FY 10 FY 11

Appropriations by Organization Actual Adopted Recommended Planned Elected Officials Property Appraiser $38,562 $52,914 $42,914 $42,914 Tax Collector 108,311 136,069 130,640 124,655

146,873 188,983 173,554 167,569 Non-Departmental Organizations Debt Service Accounts 5,157,150 5,165,690 5,162,088 5,170,638 Non-Expenditure Accounts Intrafund Transfers 0 647,372 0 0 Reserves & Refunds 3,225 812,372 565,429 21,414 3,225 1,459,744 565,429 21,414

Total $5,307,248 $6,814,417 $5,901,071 $5,359,621

CRIMINAL JUSTICE CAPITAL IMPROVEMENT PROGRAM REFUNDING REVENUE 1993/2003 BONDS DEBT SERVICE FUND

This debt service fund accounts for the payment of interest and principal on the Series 2003 bonds issued to refund the Series 1993 bonds, which were issued to refund the Series 1986 Criminal Justice Bonds. The Series 1986 bonds were issued to fund construction of criminal justice facilities and to fund the relocation of County departments from the Jail East Site. These bonds are payable from the proceeds of the Local Government Half-Cent Sales Tax. The final maturity date of the refunding bonds is August 1, 2016.


Miscellaneous Revenues $484,149 $587,008 $146,934 $0 Gross Revenue 484,149 587,008 146,934 0

Interfund Transfers 9,313,793 9,161,543 56,848,636 0 Less 5% Required by Law 0 0 (7,347) 0 Fund Balance Begin of Year 12,015,414 11,918,408 11,667,458 0

Subtotal 21,329,207 21,079,951 68,508,747 0 Total $21,813,356 $21,666,959 $68,655,681 $0

FY 08 FY 09 FY 10 FY 11

Appropriations by Organization Actual Adopted Recommended Planned Non-Departmental Organizations Debt Service Accounts $10,008,000 $9,999,500 $56,988,265 $0 Non-Expenditure Accounts Reserves & Refunds 0 11,667,459 11,667,416 0

Total $10,008,000 $21,666,959 $68,655,681 $0

COURT FACILITIES REVENUE BONDS 1999/2005 DEBT SERVICE FUND This debt service fund accounts for the payment of principal and interest on the Series 2005 bonds issued to refund the Series 1999 Court Facilities Revenue Bonds issued to finance the acquisition, construction, equipping and renovation of capital improvements to the court system facilities of the County. This debt is secured by Court Surcharges Revenues and the Community Investment Tax. The final maturity date of the refunding bonds is November 1, 2029.



Interfund Transfers 2,450,522 1,280,746 2,550,992 2,549,890 Less 5% Required by Law 0 0 (512) (388) Fund Balance Begin of Year 2,810,755 2,808,461 1,608,254 1,625,577

Subtotal 5,261,277 4,089,207 4,158,734 4,175,079 Total $5,326,912 $4,154,207 $4,168,974 $4,182,833

FY 08 FY 09 FY 10 FY 11

Appropriations by Organization Actual Adopted Recommended Planned Non-Departmental Organizations Debt Service Accounts $2,539,071 $2,545,953 $2,543,396 $2,536,996 Non-Expenditure Accounts Reserves & Refunds 0 1,608,254 1,625,578 1,645,837

Total $2,539,071 $4,154,207 $4,168,974 $4,182,833

CAPITAL IMPROVEMENT PROGRAM REVENUE BONDS 1994/1996/2006 DEBT SERVICE FUND This debt service fund accounts for the payment of principal and interest on the Series 1996 CIP Refunding Revenue Bonds issued to refund the outstanding Series 1994 CIP revenue bonds. The refunded bonds were issued to finance the acquisition of the 800 MHz Radio Communications System, the acquisition, construction and equipping of a training facility for the New York Yankees, and for other capital projects. The Series 1996 bonds were refunded in May 2006 by the CIP Refunding Revenue Bonds, Series 2006. The Series 2006 bonds are secured by the Local Government Half-Cent Sales Tax. Final maturity of the Series 2006 bonds is in 2024.


Charges for Services $96,305 $70,000 $80,000 $80,000 Miscellaneous Revenues 243,703 260,750 137,020 134,681

Gross Revenues 340,008 330,750 217,020 214,681

Interfund Transfers 2,831,720 2,832,720 3,038,085 3,075,646 Other 0 0 (6,313) (5,743) Fund Balance Begin of Year 3,978,530 3,882,548 3,789,096 3,790,063

Subtotal 6,810,250 6,715,268 6,820,868 6,859,966 Total $7,150,258 $7,046,018 $7,037,888 $7,074,647

FY 08 FY 09 FY 10 FY 11


Total $3,246,425 $7,046,018 $7,037,888 $7,074,647

CAPITAL IMPROVEMENT NON-AD VALOREM REFUNDING REVENUE 1996/2006 BONDS DEBT SERVICE FUND

This debt service fund accounts for payment of principal and interest on bonds issued to refund the outstanding Capital Improvement Non-Ad Valorem Revenue Bonds (Museum of Science and Industry Project) and the Capital Improvement Non-Ad Valorem Revenue Bonds (County Center Project). These bonds were issued in two series: the $20,490,000 Series 1996 A bonds (MOSI Project) and the $56,445,000 Series 1996 B Bonds (County Center Project). The Series 1996 bonds were refunded in April 2006 by the Capital Improvement Non-Ad Valorem Refunding Revenue Bonds, Series 2006. The Series 2006 bonds are secured by a covenant to annually budget and appropriate legally available non-ad valorem revenue of the County. The Series 2006 bonds will mature in 2022.

FY 08 FY 09 FY 10 FY 11

Revenues by Source Actual Adopted Recommended Planned Miscellaneous Revenues $401,410 $395,000 $74,144 $55,875

Gross Revenues 401,410 395,000 74,144 55,875

Interfund Transfers 4,796,731 4,636,291 43,771,297 1,470,767 Less 5% Required by Law 0 0 (1,117) (848) Fund Balance Begin of Year 6,627,875 6,648,948 6,486,633 6,485,283

Subtotal 11,424,606 11,285,239 50,256,813 7,955,202 Total $11,826,016 $11,680,239 $50,330,957 $8,011,077

FY 08 FY 09 FY 10 FY 11


Total $5,186,731 $11,680,239 $50,330,957 $8,011,077

CAPITAL IMPROVEMENT COMMERCIAL PAPER PROGRAM DEBT SERVICE FUND On May 2, 2007, the Board of County Commissioners authorized the issuance of Commercial Paper Notes to fund its obligations under the Life Sciences Industry Incentive Grant Agreement between the County and H. Lee Moffitt Cancer Center and Research Institute, Inc. This debt service fund accounts for the payment of principal and interest on the Notes. Final maturity of notes issued for the project is 2037.



Interfund Transfers 1,340,683 718,174 541,000 550,000

Total $2,001,305 $1,218,174 $651,500 $659,000 FY 08 FY 09 FY 10 FY 11

Appropriations by Organization Actual Adopted Recommended Planned Non-Departmental Organizations Debt Service Accounts $1,284,627 $1,333,000 $651,500 $659,000 Non-Expenditure Accounts Reserves & Refunds 0 (114,826) 0 0

Total $1,284,627 $1,218,174 $651,500 $659,000

COMMUNITY INVESTMENT TAX REVENUE BONDS 2001 A&B DEBT SERVICE FUND This debt service fund accounts for the payment of principal and interest on bonds issued to finance all or a portion of the cost of acquisition and construction of capital improvements to the County's jail and stormwater facilities. A portion of the bond proceeds was also used to refund Commercial Paper Notes, which were used to finance the construction of jail and stormwater facilities on an interim basis. The bonds are secured solely by a pledge of the Community Investment Tax Revenues with final maturity occurring in November 2025.



Interfund Transfers 4,476,226 4,496,431 4,487,408 4,541,418 Less 5% Required by Law 0 0 (725) (546) Fund Balance Begin of Year 2,154,677 2,168,320 2,178,633 2,138,359

Subtotal 6,630,903 6,664,751 6,665,316 6,679,231 Total $6,695,278 $6,734,751 $6,679,820 $6,690,154

FY 08 FY 09 FY 10 FY 11


Total $4,533,012 $6,734,751 $6,679,820 $6,690,154

COMMUNITY INVESTMENT TAX REVENUE BONDS 2004 DEBT SERVICE FUND This debt service fund accounts for the principle and interest on a $90,000,000 borrowing dated August 2004 issued to finance the acquisition and construction of stormwater, transportation, and other Board approved capital improvements of the County and to refund Commercial Paper Notes which were issued to finance on an interim basis a portion of the costs of these capital projects. The debt is secured by a lien upon Community Investment Tax revenues. Final maturity of the bonds is November 2025.



Interfund Transfers 8,959,241 8,960,858 9,043,251 9,065,132

Total $8,979,158 $9,040,858 $9,061,875 $9,079,130 FY 08 FY 09 FY 10 FY 11


Total $6,352,944 $9,040,858 $9,061,875 $9,079,130

COMMUNITY INVESTMENT TAX REVENUE BONDS 2007 DEBT SERVICE FUND This debt service fund accounts for the accumulation of CIT revenue collections for and the payment of principal and interest on bonds issued to finance the acquisition and construction of transportation and other CIT capital projects in the County. The bonds are secured solely by a lien upon and pledge of the Community Investment Tax Revenues, with final maturity occurring in 2025.



Fund Balance Begin of Year 15,119,375 26,774,839 26,996,093 27,178,199

Total $15,181,910 $26,891,323 $27,063,592 $27,229,489 FY 08 FY 09 FY 10 FY 11


Total $4,685,744 $26,891,323 $27,063,592 $27,229,489

US 301 EXPANSION TAXABLE NOTES This debt service fund accounts for payment of principal and interest on the County's Series 2008 Taxable Notes A and B that were issued to provide interim financing for the design, acquisition and construction of improvements to approximately 6.11 miles of highway U.S.301 between CR 672 and Gibsonton Drive. The county and a community development district (CDD) intend to provide permanent financing through transportation improvement revenue bonds.. These notes are secured by cash and irrevocable direct pay letters of credit from participating developers plus Limited Transportation Impact Fees that the County has placed in reserve as additional security. The Notes mature April 1, 2013 if not replaced earlier by the anticipated permanent financing


Miscellaneous Revenues $0 $0 $1,030 $773 Gross Revenue 0 0 1030 773

Interfund Transfers 3,204,693 651,368 528,811 352,377 Less 5% Required by Law 0 0 (51) (39) Fund Bal Begin of Year 0 0 361 177,039

Subtotal 3,204,693 651,368 529,121 529,377 Total $3,204,693 $651,368 $530,151 $530,150

FY 08 FY 09 FY 10 FY 11

Appropriations by Organization Actual Adopted Recommended Planned Non-Departmental Organizations Debt Service Accounts $3,204,693 $651,368 $353,110 $353,110 Non-Expenditure Accounts Reserves & Refunds 0 0 177,041 177,040

Total $3,204,693 $651,368 $530,151 $530,150

TSA TAMPA BAY ARENA NON-AD VALOREM REFUNDING REVENUE BONDS 2005 DEBT SERVICE FUND This debt service fund accounts for the payment of principal and interest on the Series 2005 Bonds, issued to refund the TSA Taxable Special Purpose Florida Surcharge Loan Revenue Bonds, Series 1995. The refunded bonds were originally issued to fund a portion of the acquisition, construction and equipping of the St. Pete Times Forum. The bonds are secured by the County's legally available non-ad valorem revenue. The final maturity date of the bonds is October 1, 2026.


Charges for Services $304,379 $300,000 $225,000 $225,000 Miscellaneous Revenues 14,483 15,000 5,516 13,998

Gross Revenue 318,862 315,000 230,516 238,998

Interfund Transfers 918,347 974,498 1,107,190 1,099,182 Less 5% Required by Law 0 0 (11,526) (11,950) Fund Bal Begin of Year 1,085,457 1,010,140 983,088 993,090

Subtotal 2,003,804 1,984,638 2,078,752 2,080,322 Total $2,322,666 $2,299,638 $2,309,268 $2,319,320

FY 08 FY 09 FY 10 FY 11

Appropriations by Organization Actual Adopted Recommended Planned Non-Departmental Organizations Debt Service Accounts $1,312,750 $1,316,550 $1,316,178 $1,316,205 Non-Expenditure Accounts Reserves & Refunds 0 983,088 993,090 1,003,115

Total $1,312,750 $2,299,638 $2,309,268 $2,319,320

COUNTYWIDE CAPITAL PROJECTS FUND This capital project fund accounts for ad valorem taxes and other revenue sources designated for the design, construction, and/or acquisition of capital assets throughout Hillsborough County that are included in the Capital Improvement Program (CIP).


Intergovernmental Revenue $0 $3,320,000 ($3,340,000) $0 Gross Revenue 0 3,320,000 (3,340,000) 0

Interfund Transfers $15,273,910 $39,108,654 $13,566 $0

Total $15,273,910 $42,428,654 ($3,326,434) $0 FY 08 FY 09 FY 10 FY 11

Appropriations by Organization Actual Adopted Recommended Planned Non-Departmental Organizations Capital Improvement Program Projects $14,159,544 $41,468,873 $3,986,927 ($800,000) Non-Expenditure Accounts Reserves & Refunds 0 825,631 (8,099,795) 0 Interfund Transfers 221,966 134,150 786,434 800,000

221,966 959,781 (7,313,361) 800,000 Total $14,381,510 $42,428,654 ($3,326,434) $0

UNINCORPORATED AREA CAPITAL PROJECTS FUND This capital project fund accounts for ad valorem taxes and other revenue sources designated for the design, construction, and/or acquisition of capital assets throughout the unincorporated areas of Hillsborough County that are included in the Capital Improvement Program (CIP).


Interfund Transfers $24,935,144 $17,062,892 $11,636,911 $9,969,571 Total $24,935,144 $17,062,892 $11,636,911 $9,969,571

FY 08 FY 09 FY 10 FY 11

Appropriations by Organization Actual Adopted Recommended Planned County Administrator Fire Rescue Department $140,000 $0 $0 $0 Non-Departmental Organizations Capital Improvement Program Projects 3,362,226 16,987,908 635,611 1,400,000 Non-Expenditure Accounts Interfund Transfers 266,825 2,658,032 20,667,073 9,969,571 Reserves & Refunds 0 (2,583,048) (9,665,773) (1,400,000) 266,825 74,984 11,001,300 8,569,571

Total $3,769,051 $17,062,892 $11,636,911 $9,969,571

CAPITAL IMPROVEMENT NON-AD VALOREM TAX REVENUE BONDS SERIES 1998 FUND This capital project fund accounts for funds designated for the construction of the County Warehouse, the purchase of the Sheriff's District III Office, and construction of the Sheriff's District IV Office in South County.


Miscellaneous Revenues $8,382 $0 $0 $0 Gross Revenue 8,382 0 0 0

Total $8,382 $0 $0 $0 FY 08 FY 09 FY 10 FY 11

Appropriations by Organization Actual Adopted Recommended Planned Non-Departmental Organizations Capital Improvement Projects Program $476,389 $0 $0 $0 Non-Expenditure Accounts Interfund Transfers 5,740 0 0 0

Total $482,129 $0 $0 $0

EPC FACILITY ACQUISITION/REHABILITATION FUND This fund accounts for funds designated for the acquisition and rehabilitation of the Roger P. Stewart complex at Sabal Park.


Miscellaneous Revenues $11,589 $0 $6,000 $6,000 Gross Revenue 11,589 0 6,000 6,000

Total $11,589 $0 $6,000 $6,000 FY 08 FY 09 FY 10 FY 11

Appropriations by Organization Actual Adopted Recommended Planned Non-Departmental Organizations Capital Improvement Program Projects $104,756 $0 $0 $0 Non-Expenditure Accounts Reserves & Refunds 0 0 6,000 6,000

Total $104,756 $0 $6,000 $6,000

GENERAL OBLIGATION BONDS PARKS & RECREATION PROGRAM FUND This fund accounts for funds designated for the acquisition, development and improvement of parks within the unincorporated area of the county.


Miscellaneous Revenues $84 $0 $0 $0 Gross Revenue 84 0 0 0

Total $84 $0 $0 $0 FY 08 FY 09 FY 10 FY 11

Appropriations by Organization Actual Adopted Recommended Planned Non-Departmental Organizations Capital Improvement Projects Program ($500) $0 $0 $0 Non-Expenditure Accounts Interfund Transfers 18,124 0 0 0

Total $17,624 $0 $0 $0

ENVIRONMENTALLY SENSITIVE LANDS TAX/BOND FUND This capital projects fund accounts for the funds designated for the purpose of acquiring, preserving, and protecting endangered and environmentally sensitive lands, beaches and beach access, parks, and recreational lands.

FY 08 FY 09 FY 10 FY 11 Revenues by Source Actual Adopted Adopted Adopted

Miscellaneous Revenues $1,095,924 $750,000 $700,000 $700,000 Gross Revenue 1,095,924 750,000 700,000 700,000

Interfund Transfers 12,786,641 0 0 0 Intrafund Transfers 853,868 0 0 0 Fund Balance Begin of Year 2,603,933 2,049,984 0 0

Subtotal 16,244,442 2,049,984 0 0 Total $17,340,366 $2,799,984 $700,000 $700,000

FY 08 FY 09 FY 10 FY 11

Appropriations by Organization Actual Adopted Adopted Adopted County Administrator Organization Parks, Recreation and Conservation Department $2,438,380 $0 $0 $0 Real Estate Department 334,568 0 0 0

2,772,948 0 0 0 Non-Departmental Organizations Capital Improvement Projects Program 21,768,184 572,369 (10,000,000) 0 Non-Expenditure Accounts Intrafund Transfers 853,868 0 0 0 Interfund Transfers 41,957 2,227,615 10,000,000 0 Reserves & Refunds 0 0 700,000 700,000

895,825 2,227,615 10,700,000 700,000 Total $25,436,957 $2,799,984 $700,000 $700,000

COURT FACILITY NON-BOND CONSTRUCTION FUND This capital project fund was established in FY 99 to account for the receipts and expenditures of court fees and other non-bond revenue committed by the Circuit Court to the Court Facilities Expansion Project.



Total $131,218 $100,000 $87,500 $87,500 FY 08 FY 09 FY 10 FY 11

Appropriations by Organization Actual Adopted Recommended Planned Non-Departmental Organizations Capital Improvement Projects Program $1,018,313 $34,000 $0 $0 Non-Expenditure Accounts Reserves & Refunds 0 66,000 87,500 87,500

Total $1,018,313 $100,000 $87,500 $87,500

CAPITAL IMPROVEMENT COMMERCIAL PAPER PROGRAM FUND This debt service fund accounts for the payment of principal, interest, and fees for the commercial paper program. The program provides funds for the short-term financing of capital projects and as a source of encumbering capital contracts. This program provides an efficient, low cost alternative to other forms of short-term and interim financing. The commercial paper notes are issued to provide funding for transportation, stormwater, and facilities projects. The debt service on the notes will be paid by program revenues or by long-term financing of the projects.


Miscellaneous Revenues $9,737,145 ($626) $9,861,887 $7,500 Gross Revenue 9,737,145 (626) 9,861,887 7,500

Interfund Transfers 733,954 (822,069) (139,243) 251,250 Loan/Note Proceeds-General Gov't 74,690,000 (11,198,171) (155,068,107) (3,634,987)

Subtotal 75,423,954 (12,020,240) (155,207,350) (3,383,737) Total $85,161,099 ($12,020,866) ($145,345,463) ($3,376,237)

FY 08 FY 09 FY 10 FY 11

Appropriations by Organization Actual Adopted Recommended Planned County Administrator Organization Economic Development Department $4,449,056 $0 $0 $0 Non-Departmental Organizations Capital Improvement Program Projects 14,000,000 0 0 0 Debt Service Accounts 64,806,035 (46,805,695) (2,632,356) 6,258,750 Governmental Agencies 0 2,000,000 4,000,000 0 78,806,035 (44,805,695) 1,367,644 6,258,750 Non-Expenditure Accounts Interfund Transfers 24,774 71,043,821 (146,713,107) (9,634,987) Reserves & Refunds 0 (38,258,992) 0 0

24,774 32,784,829 (146,713,107) (9,634,987) Total $83,279,865 ($12,020,866) ($145,345,463) ($3,376,237)

FALKENBURG JAIL CONSTRUCTION FUND This capital project fund was established in FY 00 to account for receipts and expenditures of a commercial paper program designated for the construction of the Falkenburg Road Jail, Phases IV and Va.


Miscellaneous Revenues $18,450 $0 $0 $0 Gross Revenue 18,450 0 0 0

Total $18,450 $0 $0 $0 FY 08 FY 09 FY 10 FY 11

Appropriations by Organization Actual Adopted Recommended Planned Non-Departmental Organizations Capital Improvement Program Projects $3,867,566 $0 $0 $0

Total $3,867,566 $0 $0 $0

SOLID WASTE SYSTEM ENTERPRISE FUND This enterprise fund accounts for the operations of the Solid Waste Management Department on a countywide basis. Refuse generated in the unincorporated areas of the County is collected by franchised and non-franchised collectors serving residential and commercial customers and by private companies serving their own customers. Refuse collection and disposal fees are reviewed annually and are set at levels sufficient to recover operating and debt service expenses.


Intergovernmental Revenue $22,295 $0 $0 $0 Charges for Services 91,874,345 104,772,253 107,508,431 112,425,318 Fines and Forfeits 30 0 0 0 Miscellaneous Revenues 9,286,616 5,819,937 1,597,228 1,624,362

Gross Revenue 101,183,286 110,592,190 109,105,659 114,049,680

Intrafund Transfers 97,352,067 111,387,840 124,681,452 110,424,145 Other 7,048 6,800,000 20,072,714 26,000,000 Less 5% Required by Law 0 (2,694,000) (2,891,598) (3,107,738) Fund Balance Begin of Year 71,678,429 71,053,596 73,139,856 82,562,391

Subtotal 169,037,544 186,547,436 215,002,424 215,878,798 Total $270,220,830 $297,139,626 $324,108,083 $329,928,478

FY 08 FY 09 FY 10 FY 11

Appropriations by Organization Actual Adopted Recommended Planned County Administrator Organization Solid Waste Management Department $73,729,249 $87,911,880 $91,303,393 $94,679,324 Non-Departmental Organizations Capital Improvement Projects Program 66,664,403 8,667,034 24,226,626 32,650,000 Debt Service Accounts 9,668,496 11,531,651 9,033,150 7,041,550

76,332,899 20,198,685 33,259,776 39,691,550 Non-Expenditure Accounts Intrafund Transfers 97,352,067 111,387,840 124,681,452 110,424,145 Reserves & Refunds 10,990 77,641,221 74,863,462 85,133,459

97,363,057 189,029,061 199,544,914 195,557,604 Total $247,425,205 $297,139,626 $324,108,083 $329,928,478

WATER & WASTEWATER UTILITY ENTERPRISE FUND This enterprise fund accounts for the operations of the water and wastewater system in the unincorporated areas of the County. Water and wastewater fees are determined annually by rate studies and are set at levels to recover the expenses of operations, including debt service, in a manner similar to private business enterprises. Activities necessary to provide water and wastewater service are accounted for in this fund, including customer service, engineering, operations and maintenance.


Licenses and Permits $48,135 $36,500 $10,492,225 $10,731,372 Intergovernmental Revenue (472,790) 0 0 0 Charges for Services 180,430,612 183,969,016 183,421,114 192,765,656 Fines and Forfeits 86,054 76,500 80,000 80,000 Miscellaneous Revenues 27,279,553 32,264,131 8,969,715 8,694,201

Gross Revenue 207,371,564 216,346,147 202,963,054 212,271,229

Interfund Transfers 0 0 2,822,266 0 Intrafund Transfers 229,887,105 291,454,715 198,871,753 225,160,930 Other 12,870 52,385,692 12,000 18,204,508 Less 5% Required by Law 0 (415,138) (10,147,554) (10,610,967) Fund Balance Begin of Year 121,770,283 116,234,066 65,693,476 73,163,929

Subtotal 351,670,258 459,659,335 257,251,941 305,918,400 Total $559,041,822 $676,005,482 $460,214,995 $518,189,629

FY 08 FY 09 FY 10 FY 11

Appropriations by Organization Actual Adopted Recommended Planned County Administrator Organization Planning & Growth Management Department $513,128 $404,167 $238,093 $241,164 Real Estate Department 427,121 460,973 178,158 180,149 Water Resource Services 151,865,394 156,856,375 148,565,306 153,946,565

152,805,643 157,721,515 148,981,557 154,367,878 Non-Departmental Organizations Capital Improvement Projects Program 181,354,398 85,673,000 49,444,742 42,625,000 Debt Service Accounts 27,631,234 27,881,505 21,046,106 21,033,280

208,985,632 113,554,505 70,490,848 63,658,280 Non-Expenditure Accounts Interfund Transfers 1,362,296 0 0 0 Intrafund Transfers 229,887,105 291,454,715 198,871,753 225,160,930 Reserves & Refunds 967 113,274,747 41,870,837 75,002,541

231,250,368 404,729,462 240,742,590 300,163,471 Total $593,041,643 $676,005,482 $460,214,995 $518,189,629

CAPITAL IMPROVEMENT COMMERCIAL PAPER PROGRAM FUND This debt service fund accounts for the payment of principal, interest, and fees for the commercial paper program. The program provides funds for the short-term financing of capital projects and as a source of encumbering capital contracts. This program provides an efficient, low cost alternative to other forms of short-term and interim financing. The debt service on the notes will be paid by program revenues or by long-term financing of the projects.


Miscellaneous Revenues $428 $0 $0 $0 Gross Revenue 428 0 0 0

Interfund Transfers 1,362,296 0 0 0 Other 1,405,406 0 0 0

Subtotal 2,767,702 0 0 0 Total $2,768,130 $0 $0 $0

FY 08 FY 09 FY 10 FY 11

Appropriations by Organization Actual Adopted Recommended Planned Non-Departmental Organizations Debt Service Accounts $2,767,359 $0 $0 $0 Non-Expenditure Accounts Intrafund Transfers 29,406 0 0 0

Total $2,796,765 $0 $0 $0

FLEET SERVICES FUND This internal service fund accounts for the revenues and expenses of the repair and maintenance of the County's motor vehicle fleet, equipment repairs, and fuel purchases. Through FY 95 this program was accounted for in the General Revenue (Special Use) Fund and subsidized by the General Revenue (Countywide) Fund. Since FY 96 the services are fully supported by charges for services and sales of fuel to the operating departments.


Charges for Services $27,880,031 $33,310,049 $32,049,570 $32,849,375 Miscellaneous Revenues 2,752,627 1,721,811 2,041,406 2,061,955

Gross Revenue 30,632,658 35,031,860 34,090,976 34,911,330

Interfund Transfers 969,730 0 377,095 0 Other Fund Balance Begin of Year 25,181,888 31,247,617 31,961,836 35,165,658

Subtotal 26,151,618 31,247,617 32,338,931 35,165,658 Total $56,784,276 $66,279,477 $66,429,907 $70,076,988

FY 08 FY 09 FY 10 FY 11

Appropriations by Organization Actual Adopted Recommended Planned County Administrator Organization Fleet Management Department $27,031,948 $30,951,459 $31,252,149 $32,733,060 Non-Expenditure Accounts Reserves & Refunds 0 35,328,018 35,177,758 37,343,928 Interfund Transfers 144,841 0 0 0

144,841 35,328,018 35,177,758 37,343,928 Total $27,176,789 $66,279,477 $66,429,907 $70,076,988

COUNTY SELF INSURANCE FUND This internal service fund accounts for the revenues and expenses of the County's risk management and employee group health insurance programs. Risk management includes workers' compensation, automotive and general liability, and catastrophic disaster recovery programs. Employee group health insurance is a self-insurance program funded by employee payroll deductions and employer contributions. Prior to FY 94, this fund only included the workers' compensation program. In FY 94, Employee Group Life, Health and Accidental Death & Disability were added to the self-insurance program along with general liability operations and the County "Catastrophic Disaster Recovery" fund. Assessments to the participants of the program, recovered costs from third parties, and interest earnings are used to reimburse the fund for costs and claim payments.


Intergovernmental Revenue ($34,118) $300,000 $300,000 $300,000 Charges For Services 117,839,659 131,392,969 92,846,702 102,744,330 Fines And Forfeits 44 0 0 0 Miscellaneous Revenues 10,444,020 9,259,637 5,205,344 4,710,901

Gross Revenue 128,249,605 140,952,606 98,352,046 107,755,231

Interfund Transfers 29,404,225 0 0 0 Intrafund Transfers 794,255 945,973 640,000 840,000 Fund Balance Begin of Year 149,718,912 183,173,360 205,304,204 175,741,648

Subtotal 179,917,392 184,119,333 205,944,204 176,581,648 Total $308,166,997 $325,071,939 $304,296,250 $284,336,879

FY 08 FY 09 FY 10 FY 11

Appropriations by Organization Actual Adopted Recommended Planned County Administrator Human Resources Department $1,358,086 $1,895,808 $1,724,749 $1,747,411 Non-Departmental Organizations Non-Departmental Allotments 113,102,289 127,038,425 95,270,848 98,786,649 Non-Expenditure Accounts Interfund Transfers 0 0 31,459,005 0 Intrafund Transfers 794,255 945,973 640,000 840,000 Reserves & Refunds 17,113 195,191,733 175,201,648 182,962,819

811,368 196,137,706 207,300,653 183,802,819 Total $115,271,743 $325,071,939 $304,296,250 $284,336,879

IMPACT FEE SPECIAL ASSESSMENT BONDS 2006 This agency fund accounts for the collection of special assessment revenues collected and required for principal and interest payments on Capacity Assessment Revenue Bonds, Series 2006 issued to fund future and wastewater system capacity expansion, and they are not part of the County's general obligations and are secured solely by a pledge of the non-ad valorem capacity assessment revenues and carry back-up pledge of Utility System revenues.


Permits & Fees $0 $0 $10,141,330 $10,141,330 Miscellaneous Revenues 10,378,383 10,376,939 155,745 120,919

Gross Revenue 10,378,383 10,376,939 10,297,075 10,262,249

Intrafund Transfers 0 3,698,201 0 0 Less 5% Required by Law 0 (505,196) (514,854) (513,112)

Subtotal 0 3,193,005 (514,854) (513,112) Total $10,378,383 $13,569,944 $9,782,221 $9,749,137

FY 08 FY 09 FY 10 FY 11

Appropriations by Organization Actual Adopted Recommended Planned Non-Departmental Organizations Debt Service Accounts $9,007,354 $9,095,848 $9,317,528 $9,317,903 Non-Expenditure Accounts Intrafund Transfers 0 3,698,201 0 0 Reserves & Refunds (337) 775,895 464,693 431,234 (337) 4,474,096 464,693 431,234

Total $9,007,017 $13,569,944 $9,782,221 $9,749,137

TRANSPORTATION ASSESSMENT UNITS FUND This fund accounts for non-ad valorem special assessment revenue from the time payment of transportation impact fee program. The revenues can be used to fund the cost of transportation capital improvements in the zone from which they were collected.

FY 06 FY 07 FY 08 FY 09 Revenues by Source Actual Actual Adopted Adopted

Permits & Fees $0 $0 $8,671 $8,671 Miscellaneous Revenues 9,752 9,671 437 331

Gross Revenue 9,752 9,671 9,108 9,002

Less 5% Required By Law 0 (484) (455) (450) Total $9,752 $9,187 $8,653 $8,552

FY 06 FY 07 FY 08 FY 09

Appropriations by Organization Actual Actual Adopted Adopted Non-Departmental Organizations Debt Service Accounts $343 $1,078 $434 $434 Non-Expenditure Accounts Reserves & Refunds 0 8,109 8,219 8,118

Total $343 $9,187 $8,653 $8,552

RECLAIMED WATER SPECIAL ASSESSMENT REVENUE BONDS 2000 This agency fund accounts for the collection of special assessment revenues collected and required for principal and interest payments on Reclaimed Water Special Assessment Revenue Bonds, Series 2000 issued to redeem outstanding Commercial Paper Notes to construct reclaimed water distribution systems and to fund future reclaimed water projects. The 2000 bonds are not part of the County's general obligations and are secured solely by a pledge of the non-ad valorem special assessment revenues from Reclaimed Water Improvement Units.


Permits & Fees $0 $0 $503,850 $503,850 Miscellaneous Revenues 536,133 549,850 15,606 12,041

Gross Revenue 536,133 549,850 519,456 515,891

Intrafund Transfers 0 81,936 0 0 Less 5% Required by Law 0 (27,493) (25,973) (25,795)

Subtotal 0 54,443 (25,973) (25,795) Total $536,133 $604,293 $493,483 $490,096

FY 08 FY 09 FY 10 FY 11

Appropriations by Organization Actual Adopted Recommended Planned Non-Departmental Organizations Debt Service Accounts $433,182 $440,421 $454,334 $450,128 Non-Expenditure Accounts Intrafund Transfers 0 81,936 0 0 Reserves & Refunds 0 81,936 39,149 39,968 0 163,872 39,149 39,968

Total $433,182 $604,293 $493,483 $490,096

IMPACT FEES SPECIAL ASSESSMENT BONDS This agency fund accounts for the collection of special assessment revenues collected and required for principal and interest payments on Capacity Assessment Special Assessment Bonds, Series 2000 issued to fund future water and wastewater system capacity expansion. The 2000 bonds are not part of the County's general obligations and are secured solely by a pledge of non-ad valorem capacity assessment revenue and carry no back-up pledge of Utility System revenues.


Permits & Fees $0 $0 $2,794,783 $2,794,783 Miscellaneous Revenues 2,940,339 2,958,729 70,438 53,747

Gross Revenue 2,940,339 2,958,729 2,865,221 2,848,530

Intrafund Transfers 0 4,149,865 0 0 Less 5% Required by Law 0 (147,937) (143,261) (142,427)

Subtotal 0 4,001,928 (143,261) (142,427) Total $2,940,339 $6,960,657 $2,721,960 $2,706,103

FY 08 FY 09 FY 10 FY 11

Appropriations by Organization Actual Adopted Recommended Planned Non-Departmental Organizations Debt Service Accounts $2,441,508 $2,463,311 $2,524,321 $2,526,612 Non-Expenditure Accounts Intrafund Transfers 0 4,149,865 0 0 Reserves & Refunds 0 347,481 197,639 179,491 0 4,497,346 197,639 179,491

Total $2,441,508 $6,960,657 $2,721,960 $2,706,103

FY 08 FY 09 FY 10 FY 11Fund Subfund Title Actual Adopted Recommended Planned

01 GENERAL FUND001 COUNTYWIDE GENERAL FUND 001 Countywide General Operating Fd $598,335,548 $704,555,844 $615,788,411 $589,726,347002 Capital Project Fund* 2,822,950 0 0 0003 Major Maintenance & Repair Project Fund 878,948 0 0 0

602,037,446 704,555,844 615,788,411 589,726,347003 UNINCORPORATED AREA GENERAL FUND 001 Unincorp Area General Operating Fd 377,568,929 461,754,933 405,466,695 405,206,278002 Unincorp Area General Project Fd* 324,243 0 0 0003 Major Maintenance & Repair Project Fund* 251,897 0 0 0

378,145,069 461,754,933 405,466,695 405,206,278Total General Funds 980,182,515 1,166,310,777 1,021,255,106 994,932,625

10 SPECIAL REVENUE FUNDS002 COUNTYWIDE SPECIAL PURPOSE REVENUE FUND 602 Public Art Prog Countywide Fund Ord89-32* 2,128 155,150 19,000 19,000606 Cw Major Maintenance & Repair Project Fd* 5,549,304 5,398,932 4,742,698 4,234,912636 School Site Impact Fee Fd (10/05-10/06) 2,397,880 0 0 0637 School Site Impact Fee Fd (11/06- ) 1,636,738 14,421,892 5,837,750 5,837,750638 School Impact Fee Interest Fd (11/06- ) 0 598,030 214,651 214,651702 Crim Just Education/Training Fd(Various) 0 4,954,727 4,987,342 5,512,088703 Crim Just Training Trust Fd R95-077 20,000 753,025 808,041 860,941705 County Boat Registration Fee Fd Ord08-32 395,704 704,793 968,691 983,653706 Deten Deputy Recruit/Reten Fd(Clsd)* 15,408 25,848 0 0707 Teen Ct Fd Fs938.17/Ord 97-15(Clsd) 0 26,017 0 0709 Federal USMS/Dept Just Asset Forfeit Fd 0 3,501,466 3,932,621 4,142,621712 Cty Lcl Alcohol/Drug Trust Fd FS 938.13 0 84,275 156,470 202,482713 Drug Abuse Alternate Source Fd R91-0223 20,344 217,263 280,814 243,964714 800Mhz Intrgv Radio Comm Sys Fd FS 318.21 1,002,429 4,631,458 4,559,479 4,638,761715 Fla Contraband Forfeit Fd FS 932.703/704 992,906 2,158,171 1,574,349 1,495,823718 Drug Abuse Tr Fd FS 938.21/Ord 97-16 11,189 373,367 370,497 366,215719 Federal Treasury Asset Forfeiture Fund 0 204,011 290,411 297,411721 Court Facilities Fund Ord87-23(Clsd) 0 602,688 0 0722 Mediation-Arbitration Trust Fd(Clsd) 0 27,488 0 0723 County Civil Mediation Trust Fd(Clsd) 0 6,159 0 0724 Family Mediation Trust Fund 0 108,203 0 0725 Civil Traf Inf Hrng Off Fd Ao92-11(Clsd) 14,456 259 0 0726 General Master (Disso Marriage) Fd(Clsd) 0 25,171 0 0727 Ct Tech Trust Fd Ord93-02(Clsd) 0 162,366 0 0728 Probate Guardship &Trust Trust Fd(Clsd) 0 26,929 0 0729 Spcl Master Animal Ctrl Fee Fd(Clsd) 0 21,283 0 0730 Cir Ct Mediation Admin Fee Fd(Clsd) 0 69,353 0 0731 Spcl Mstr Wtr Use Restrict Fee Fd(Clsd) 0 55,817 0 0735 Cnty Ct Ct-Ord Mediatn S-1999-006(Clsd) 0 50,159 0 0736 Children'S Advocacy Ctr Fd(AO 99-081) 0 26,506 5,464 7,964737 Public Guardn Trust Fd Ord 99-24(Clsd) 0 5,970 0 0

BUDGET BY SUBFUND*


BUDGET BY SUBFUND*

738 Drug Ct Prog Admin Fd FS 796.07(6) 0 118,894 161,718 165,718742 State Court Innov(Ord 04-33;939.185 FS) 1,628,702 1,967,756 1,640,511 609,677002 COUNTYWIDE SPECIAL PURPOSE REVENUE FUND (continued)743 Legal Aid Fd (Ord 04-33;939.185 F.S.) 1,100,000 1,100,000 1,100,000 1,100,000744 Teen Ct/Juv Divrs Fd(Ord04-33;939.185FS) 1,207,147 1,169,337 1,155,015 1,178,579745 Court-Related Tech Fd FS 28.24(12)(E)1 7,468,866 7,537,092 7,267,654 7,264,597746 Traf Surcharge Tr Fd FS 318.18/Ord04-26 2,450,522 8,064,288 9,972,586 10,781,314747 Crime Prev/Safe Neighborhds FS 775.083(2) 0 3,681,906 3,635,226 3,967,634749 Child Supprt Incent Fd-Ss Act Title Iv-D 15,000 99,043 143,302 169,302750 Florida Dept Of Juvenile Justice Fd 7,685,105 8,662,725 8,494,120 8,494,120904 Emer Mgt Facil Plns Rev Fd Fac 9G-20.004 0 34,220 40,253 43,153905 Lcl Air Poll Ctrl Tag Fee Tr Fd FS 320.03 973,602 1,277,946 1,250,151 1,302,425907 Indigent Health Care Svcs FS 212.055 Fund 110,927,291 128,068,533 132,262,408 142,473,203908 Gardinier Settlement Dep/EPC Fund 14,853 146,660 9,162 9,662909 Pollution Recovery Fund Lf84-446 730,489 1,633,255 1,380,768 1,520,765910 Pollution Recovery Project Fund* 499,251 0 0 0911 State Revenue Sharing Fund 5,127,474 25,538,157 16,388,215 16,768,215915 911 Emer Tel Sys-Land Ln Ord86-14/87-25 4,410,525 8,082,804 0 0916 911 Emer Tel Sys-Wireless 365.173FS 1,916,994 9,339,822 0 0917 911 Emer Tel Sys-Combined365.173(2)(C)FS 0 0 20,097,924 21,534,761925 Fl Boating Improv Prog Fd-FS 328.72(15)* 119,447 345,000 282,800 282,800969 Jt County-City Cecile Wagnon Will Fund 0 93,461 98,139 101,139971 Animal Cont Spay/Neuter Inc Pymt Prog 302,477 1,085,204 1,019,609 896,300972 Animal Services Contributions Fund 15,745 46,269 76,811 87,561992 ITS Project Fund* 3,443,410 5,339,929 0 0

162,095,386 252,829,077 235,224,650 247,809,161004 UNINCORPORATED AREA SPECIAL PURPOSE FUND602 Public Art Program MSTU Fd Ord89-32* 0 58,549 4,500 4,500610 Ua Major Maintenance & Repair Project Fd* 2,891,572 2,810,950 2,463,768 2,286,961620 Parks Impact Fee (NW Zone) Fund* 351,853 319,200 104,500 104,500621 Parks Impact Fee (NE Zone) Fund* 7,225 226,100 199,500 199,500622 Parks Impact Fee (Cent Zone) Fund* 18,591 374,300 551,000 551,000623 Parks Impact Fee (S Zone) Fund* 27,272 318,250 263,150 263,150626 School Site Ded Prog NW Imp Assess Tr Fd 6,855 0 0 0628 School Site Ded Prog Cent Imp Asses Trfd 104 0 0 0630 Fire Service Impact Fee (NW Zone) Fund* 1,064 57,488 23,085 23,085631 Fire Service Impact (NE Zone) Fund* 83,264 61,750 47,025 59,315632 Fire Service Impact Fee (Cent Zone) Fund* 81,095 149,361 133,000 133,000633 Fire Service Impact Fee (S Zone) Fund* 377,580 90,725 38,000 33,098641 Impact Fees Administration 356,670 435,172 280,448 230,316892 Environmental Restoration Project Fund* 42,779 300,000 479,630 479,630893 Local Habitat Mitigation Bank Fund* 8,149 30,000 30,000 30,000900 Bld Svc Div(Pgm) Fd:Ord05-12/Fs553.80(7) 13,851,627 17,719,028 14,072,380 14,072,380908 Land Excavatn Opr/Inspect Sec.8.01.03Ldc 126,819 167,044 80,797 85,215913 Water Conserv Trust Fd Ord03-7 As Amnded 324,104 1,335,267 1,535,608 1,906,722922 Tax Dist On Severance Phos Rock FS 211.31 844,702 2,423,140 2,254,453 1,828,307


BUDGET BY SUBFUND*

924 Stormwater Mgmt Proj Fd Ord 89-27* 3,365,507 547,550 605,300 (3,474,040)925 Stormwater Mgmt Operating Fd Ord 89-27 742,238 837,008 930,516 934,439

23,509,070 28,260,882 24,096,660 19,751,078006 COUNTY BLENDED COMPONENT UNITS FUND 001 Civil Service Board Fund 2,686,254 3,353,371 3,443,600 3,443,600002 Law Library Board Fd-Ord 01-16,Sec7 555,132 589,217 531,294 546,183006 City-Cnty Planning Com Fd-Ch97-351L.O.F. 5,897,844 5,781,424 4,800,239 4,076,601903 Law Library Sales/Svcs Ord 01-16,Sec8 24,345 63,326 58,817 54,367

9,163,575 9,787,338 8,833,950 8,120,751008 LOCAL HOUSING ASSISTANCE PROGRAM FUND 200 S.H.I.P. Program* 6,362,439 8,250,000 0 0

009 STATE OF FL HEALTHCARE SURTAX TRUST FUND001 Indigent Health Care & Trauma Center Fd 105,013,698 180,759,313 177,622,679 181,547,984

010 SALES TAX REVENUE FUND 010 Half-Cent Sales Tax/Bonds Revenue Fund 82,427,115 106,493,226 90,881,391 85,393,358020 Prof Sports Franchise Facil Sales Tax Fd 1,994,337 2,203,796 2,210,750 2,169,481030 3% Tourist Dev Tax Trust Fund 12,769,166 19,075,651 18,081,510 18,971,160040 1% Addl (4Th Ct) Tourist Tax Fd Ord90-03 4,343,123 9,825,564 11,180,020 12,202,494050 1% Addl (5Th Ct) Tourist Tax Fd Ord94-13 5,794,477 8,092,223 7,979,100 8,253,256090 Lcl Govt Infrastructure Surtax Fund 98,386,405 93,885,247 82,770,735 87,266,378

205,714,623 239,575,707 213,103,506 214,256,127012 INTERGOVERNMENTAL GRANTS 100 Operating Grants Fund* 96,526,400 83,416,633 86,542,909 84,909,739200 Project Grants Fund* 9,909,050 6,577,202 5,882,110 5,882,110400 Disaster Event Subfund* 41,713 0 0 0

106,477,163 89,993,835 92,425,019 90,791,849013 COUNTY TRANSPORTATION TRUST FUND 001 Operating Fund 58,278,846 67,277,584 69,113,067 62,966,502002 Proj Fund (1St Local Option 6Ct Fuel Tx)* 31,860,593 23,920,050 23,483,408 23,973,598005 Street Lighting Non-Ad Val Assessment Fd 8,414,240 10,295,859 11,463,742 11,275,137200 Project Grants Fund* 8,853,498 0 0 0300 Developer/Privately Fd Transp Proj* 44,144,210 222,000 298,034 10,798940 Ninth-Cent Fuel Tx Project Fd* 5,204,502 4,639,991 4,557,361 4,649,657970 Road Network Impact Fee (Zone 01) Fund* 729,339 1,080,000 358,150 349,362971 Road Network Impact Fee (Zone 02) Fund* 5,669 275,500 213,750 196,862972 Road Network Impact Fee (Zone 03) Fund* 1,251 57,000 37,050 31,587973 Road Network Impact Fee (Zone 04) Fund* 431,116 1,298,296 1,444,000 1,396,500974 Road Network Impact Fee (Zone 05) Fund* 181,795 125,500 116,660 115,662975 Road Network Impact Fee (Zone 06) Fund* 104,987 146,452 33,345 34,034976 Road Network Impact Fee (Zone 07) Fund* 544,184 1,495,000 840,750 750,025977 Road Network Impact Fee (Zone 08) Fund* 4,586,518 675,000 992,750 970,900978 Road Network Impact Fee (Zone 09) Fund* 2,075,091 1,150,000 693,500 663,812979 Road Network Impact Fee (Zone 10) Fund* 2,430,924 720,572 541,500 529,625989 Constitutional Fuel Tax Fund* 10,518,523 11,051,821 10,096,284 10,290,796


BUDGET BY SUBFUND*

990 County Fuel Tax (7Th Cent) Fund 4,402,202 5,087,831 4,308,080 4,421,358991 Local Transp Ninth Cent Fuel Tax Fund 6,714,712 6,612,915 6,351,841 6,484,462013 COUNTY TRANSPORTATION TRUST FUND (continued)992 Ad Valorem Tax Transp Fund* 5,861,427 36,621,000 7,195,110 0993 Transit System Aid Fund 0 200,000 0 0

195,343,627 172,952,371 142,138,382 129,110,677014 LIBRARY TAX DISTRICT FUND 001 Library Tax Dist Operating Fund 50,641,319 81,516,567 75,924,225 72,114,335002 Library Tax District Project Fund* 9,141,780 5,191,000 0 6,270,000003 Major Maintenance & Repair Project Fund* 600,647 468,286 407,692 372,511100 Operating Grants Fund* 30,000 0 0 0200 Project Grants Fund* 766,757 0 0 0602 Public Art Prog Library Dist Fd Ord89-32* 3,000 17,550 5,000 4,000

61,183,503 87,193,403 76,336,917 78,760,846030 INFRASTRUCTURE SURTAX FUND 002 Project Fund (Entitlement One 1997-2003)* 14,583,824 1,000,000 700,000 70,000003 Financed Proj Subfund (Ph II 2003-2008)* 72,037,167 (1,841,081) (27,445,505) 92,000005 Proj Subfd(Ph Iii Feb08-Sept16)* 57,998,192 84,299,946 38,211,167 65,574,677006 CIT Proj Fd-Transportation Task Force* 3,348,631 108,428,000 (37,300,598) 5,000010 Series 2007 CIT Rev Bds Proj Fd* 58,295,545 5,990,000 3,150,000 3,150,000044 Commercial Paper Notes Fd II* 50,000,000 51,350,000 274,000,000 438,000,000

256,263,359 249,226,865 251,315,064 506,891,677Total Special Revenue Funds 1,131,126,443 1,318,828,791 1,221,096,827 1,477,040,150

20 DEBT SERVICE FUNDS011 CAP IMP NONADVAL REV 98 &08 DBT SVC FD 000 Whse/Shrf Nonad Rev Ref 08 Bds Sk Fd 20,797,891 1,816,579 1,802,973 1,801,027

013 FUEL TAX REF REV BDS DBT SVC FD 001 Fuel Tx Ref Rev 98 Sk Fd (Taxable) 2,380,415 1,842,834 1,826,550 1,646,951

021 4TH CENT TOURIST DEV TAX FD 001 4th Ct TDT 06 Ref Rev Bds Sk Fd 5,998,537 2,951,285 2,518,322 1,970,385

022 5TH CENT TOURIST DEV TAX FD 001 5th Ct Tdt 06A Ref Rev Bds Sk Fd 1,168,338 1,756,882 1,751,882 2,381,882002 5th Ct Tdt 06B Ref Rev Bds Sk Fd 11,022,873 2,737,735 2,175,244 5,000

12,191,211 4,494,617 3,927,126 2,386,882024 P&R G.O. BNDS 93/96/02 DBT SVC FD 000 P&R G.O. Ref Bnds 2002 Sk Fd 1,372,035 1,504,560 1,522,729 1,518,930

029 ELAPP LIMITED ADVAL TAX BONDS DBT SVC FD000 ELAPP Ltd Adval Tx Bds 98& 03 Sk Fd 5,307,248 6,167,045 5,901,071 5,359,621001 ELAPP Advl Tx Bd 98&03 Rsv Fd 0 647,372 0 0

5,307,248 6,814,417 5,901,071 5,359,621036 CRIM JUST CIP REF REV 93& 03 DBT SVC FD


BUDGET BY SUBFUND*

000 Jr Lien CIP Ref Rev 03 Bds Sk Fd 10,008,000 11,665,709 11,668,416 0001 Jr Lien CIP Ref Rev 03 Bds Rsv Fd 0 10,001,250 10,001,250 0005 Jr Lien CIP Ref Rev 03 Bds (Escr) 0 0 46,986,015 0

10,008,000 21,666,959 68,655,681 0037 CT FACIL REV BDS 99&05 DEBT SVC FD 002 Ct Facil Ref Rev 05 Bds Sk Fd 2,539,071 4,154,207 4,168,974 4,182,833

038 CAP IMPRV PRG REV BDS 94/96/06 DEBT SVC 004 CIP Ref Rev Bds Series 06 Sk Fd 3,246,425 3,797,393 3,789,263 3,826,022005 CIP Ref Rev Bds 06 Rsv Fd 0 3,248,625 3,248,625 3,248,625

3,246,425 7,046,018 7,037,888 7,074,647039 CAP IMPRV NON-ADV REF REV 96&2006 BD FD 001 MOSI/Cnty Ctr Ref Rev Bds 2006 Sk Fd 5,186,731 6,490,933 6,490,283 2,821,771002 MOSI/Cnty Ctr Ref Rev Bds 06 Rsv Fd 0 5,189,306 5,189,306 5,189,306003 CIP Non-Ad Val Ref Rev Bnds 2006 0 0 38,651,368 0

5,186,731 11,680,239 50,330,957 8,011,077044 CAP IMPR COMMERCIAL PAPER PROG FD 003 M2Gen Project Revenue/Sinking Fund* 1,284,627 1,218,174 651,500 659,000

049 CIT REV BDS 2001 A & B DBT SVC FD 001 Jail/Strmwtr CIT Rev Bds 01 A/B Sk Fd 4,533,012 6,734,751 6,679,820 6,690,154

050 CIT REV BDS 2004 DBT SVC FD 001 CIT Rev Bds 2004 Sk Fd 6,352,944 9,040,858 9,061,875 9,079,130

051 CIT REV BDS 2007 DBT SVC FD 001 CIT Rev Bds 2007 Sk Fd 4,685,744 26,891,323 27,063,592 27,229,489

052 US 301 EXPAN TAXABLE NOTES 001 US 301 Tx Note Series 08A Sk Fd(Suntrust) 0 209,200 340,181 340,180002 US 301 Tx Note Series 08B Sk Fd(Suntrust) 3,204,693 442,168 189,970 189,970

3,204,693 651,368 530,151 530,150055 TSA NON-ADV REF REV BDS 05 DBT SVC FD 001 Arena Non-Ad Ref Rev Bds 05 Sk Fd 1,312,750 2,299,638 2,309,268 2,319,320

Total Debt Service Funds 90,401,334 110,807,827 193,988,477 80,459,596

30 CAPITAL PROJECTS FUNDS002 COUNTYWIDE CAPITAL PROJECTS FUND 604 Countywide Construction Fd* 14,381,510 42,428,654 (3,326,434) 0

004 UNINCORP AREA CAPITAL PROJECTS FUND 608 Unincorp Area Construction Fd* 3,769,051 17,062,892 11,636,911 9,969,571

011 CAP IMP NON-ADVAL TAX REV BDS SER 98 FD 002 Cap Imp Non-Adv Tx Rev Bds 98 Proj Fd* 482,129 0 0 0


BUDGET BY SUBFUND*

016 EPC FACILITY ACQUISITION/REHAB FUND 002 EPC Sabal Park Facility Project Fund* 104,756 0 6,000 6,000

024 GENERAL OBLIG BONDS P & R PROGRAM FUND 003 P&R Unincorporated Area Series 1996 Bds* 17,624 0 0 0

029 ENVIRO SENSITIVE LANDS TAX/BOND FUND 000 Site Acquisition & Administration Acct 1,188,436 1,832,419 0 0001 ELAPP Site Management & Restoration Acct 2,438,380 217,565 0 0002 ELAPP Projects (Non-Bond) Fund* 21,810,141 750,000 700,000 700,000

25,436,957 2,799,984 700,000 700,000034 COURT FACIL NON-BOND CONSTRUCTION FUND 002 Court Facil Imprvmt Non-Bond Proj Fund* 1,016,956 100,000 85,000 85,000003 Central Energy Plant Ph II Const* 1,357 0 2,500 2,500

1,018,313 100,000 87,500 87,500044 CAP IMPR COMMERCIAL PAPER PROGRAM FUND 001 Commercial Paper Note Issuance Fund I* 83,279,865 (89,255,695) (5,817,360) 6,258,750002 Allocated Debt Capacity Fund* 0 77,234,829 (139,528,103) (9,634,987)

83,279,865 (12,020,866) (145,345,463) (3,376,237)048 FALKENBURG JAIL CONSTRUCTION FUND 002 Jail Expansn Cap Proj (CIT Series 2001A)* 3,867,566 0 0 0

Total Capital Projects Funds 132,357,771 50,370,664 (136,241,486) 7,386,834

40 ENTERPRISE FUNDS032 SOLID WASTE SYSTEM ENTERPRISE FUND 001 SW & RR System Operating/Maintenance Fd 69,542,051 97,298,710 94,856,010 91,889,802003 SW & RR System Revenue Fund 93,018,974 104,622,211 105,608,452 110,351,145004 SW & RR System Renewal/Replacement Fund 2,532,010 10,846,000 12,390,000 10,824,046005 SW & RR System Capital Improvement Fund* 1,054,401 0 0 0017 SW/RR Sys (Fin Assur) Nw Closed Lf Fund 73,000 292,000 219,000 146,000019 SW/RR Sys (Fin Assur/Gasb) Lf Closure Fd 0 33,547,096 33,951,783 34,704,004024 SW/RR Sys Closed L/F Maintenance Fund 1,601,290 2,635,316 2,343,373 2,256,982027 SW & RR System Debt Service Fund 9,668,496 12,483,831 9,612,362 7,699,513029 SW & RR System General Purpose Fund 3,853,698 8,805,227 20,151,847 31,665,460041 Taylor Road Landfill Superfund Site Fund 27,018 81,736 65,335 66,301043 Lf Closure Fd-Phase Ii (Cell 7) Gasb 0 1,450,195 1,448,131 1,963,435044 CP Quarterly Note Issuances* 0 6,800,000 19,000,000 0049 SW & RR System Rate Stabilization Fd 0 8,671,525 3,716,887 4,466,887058 Electric Generation Project Fd* 4,331,304 (8,749,340) 1,744,903 7,894,903059 Series 2006A Rev Bds Proj Fd (Amt)* 58,465,404 165,840 0 0060 Series 2006B Rev Bds Proj Fd(Non-Amt)* 3,230,679 1,189,279 0 0062 Debt Capacity 2009 Project Fund* 0 0 0 26,000,000064 Commercial Paper Financed Proj Fd* 0 17,000,000 19,000,000 0100 Operating Grants Fund* 26,880 0 0 0

247,425,205 297,139,626 324,108,083 329,928,478040 WATER & WASTEWATER UTILITY ENTERPRISE FD


BUDGET BY SUBFUND*

001 Utility Sys Operating & Maintenance Acct 141,535,656 169,113,713 147,301,161 152,714,082002 Utility Sys Rev Bds Debt Service Acct 27,631,234 32,482,040 24,575,166 24,562,096003 Utility Sys General Revenue Acct 215,989,270 216,343,991 184,173,887 192,826,395005 Util Sys Impact Fees Gen Oper Acct 8,162,830 12,914,342 8,964,080 9,183,764007 Utility Sys Renewal & Replacement Acct* 21,743,515 12,826,846 12,451,600 13,280,824010 Utility Sys Gen Rev Cap Exp Acct* 94,343,773 36,086,437 24,808,850 24,623,939011 Water Projects Account* 1,081,218 45,000 0 0012 Wastewater Projects Account* 1,852,483 180,000 0 0


BUDGET BY SUBFUND*

040 WATER & WASTEWATER UTILITY ENTERPRISE FD (continued)041 Cone Ranch Special Projects Fund 1,977,761 0 0 0044 CP Quarterly Note Issuances* 0 58,904,000 0 18,192,508045 Long Term Sys Capital Rehab/Replcmnt Fd* 7,341,105 0 0 0046 Revenue Account Rate Stabilization Fund 0 76,654,356 47,101,745 55,456,618050 Reclaimed Water Impvmt Unit Assessmnt Fd 1,369,543 898,889 1,620,867 710,845051 Reclaimed Water Impvmt Unit Project Fd* 506,640 36,400 1,582,721 484,871052 Impact Fees Assessmnt Unit Fd Ord96-07 4,883,266 7,135,722 7,558,274 7,877,751054 Infrastructure Assessment Unit Fd 99-08 62 68,654 76,644 83,428055 Infrastructure Assessmnt Unit Project Fd* 1,009 0 0 0056 2006 Imp Fee Special Assess Bds Proj* 66,767,859 0 0 0057 Utility Sys Financed Project Fd* 0 52,315,092 0 18,192,508200 Project Grants Fund* (2,145,581) 0 0 0

593,041,643 676,005,482 460,214,995 518,189,629044 CAP IMPR COMMERCIAL PAPER PROGRAM FUND 001 Commercial Paper Note Issuance Fund* 2,796,765 0 0 0

Total Enterprise Funds 843,263,613 973,145,108 784,323,078 848,118,107

50 INTERNAL SERVICE FUND066 FLEET SERVICES FUND 001 Operating Fund 18,048,654 21,770,233 19,629,770 20,315,173003 Lease Back Program Fund 9,128,135 44,509,244 46,800,137 49,761,815

27,176,789 66,279,477 66,429,907 70,076,988067 COUNTY SELF INSURANCE FUND 000 Insurance Program Administration Fund 736,609 1,219,782 1,050,309 1,004,248001 Workers Compensation Insurance Fund 8,281,769 57,432,895 68,135,703 38,180,357002 General Liability Insurance Fund 9,674,378 30,681,656 33,094,848 34,100,649003 Catastrophic Disaster Recovery Fund 0 90,442,198 92,294,084 94,394,084004 Employee Group Health Insurance Fund 96,578,987 132,172,354 91,593,388 93,703,830005 OPEB/Retiree Health Insur Fd 0 9,051,769 15,943,073 20,660,681006 Tax Coll OPEB/Retiree Health Ins Fd 0 86,085 177,245 265,430007 Sheriff OPEB/Retiree Health Ins Fd 0 3,985,200 2,007,600 2,027,600

115,271,743 325,071,939 304,296,250 284,336,879Total Internal Service Funds 142,448,532 391,351,416 370,726,157 354,413,867

65 AGENCY FUNDS040 IMP FEE SPECIAL ASSESSMENT BONDS 2006 002 Imp Fee Spcl Assmnt Rev/Sinking 06 Fd* 9,007,017 9,871,743 9,782,221 9,749,137003 Imp Fee Spcl Assmnt 06 Reserve Fd* 0 3,698,201 0 0

9,007,017 13,569,944 9,782,221 9,749,137044 TRANSPORTATION ASSESSMENT UNITS FUND 002 TAU Spcl Assmnt Rev/Sinking Fund* 343 9,187 8,653 8,552


BUDGET BY SUBFUND*

046 RECL WATER SPCL ASSESSMENT REV BDS 2000 002 Rev/Sinking Fd Rw Spcl Assmnt 00 Rev Bds* 433,182 522,357 493,483 490,096003 Reserve Fd Rw Spcl Assmnt 00 Rev Bds* 0 81,936 0 0

433,182 604,293 493,483 490,096047 IMPACT FEES SPECIAL ASSESS BD 002 Rev/Sking Fd Imp Fee Spcl Assmnt 2000* 2,441,508 2,810,792 2,721,960 2,706,103003 Reserve Fd Cau Spcl Assmnt 2000 Bds* 0 4,149,865 0 0

2,441,508 6,960,657 2,721,960 2,706,103Total Agency Funds 11,882,050 21,144,081 13,006,317 12,953,888

Total $3,331,662,258 $4,031,958,664 $3,468,154,476 $3,775,305,067

* Subfunds marked with an asterisk are budgeted as "all years" funds. All years budgeting is the method of budgeting and reporting grantand capital project appropriations and expenditures from grant or project inception through the reporting period, as opposed to budgetingand reporting on a fiscal year basis. As a result, each year's budget only reflects that year's changes in funding, such as additional fundsbeing added to a project budget or unneeded funds being subtracted from the budget.

DEPARTMENT SUMMARIES The Departmental Summaries that follow in this section include mission statements, summary budgets, and funded position comparisons for each individual department and various other organizations funded by the Board of County Commissioners. MATRIX OF COUNTY SERVICES Hillsborough County is a general-purpose government which performs many tasks and a wide range of services for the health, safety, and welfare of its citizens. At a March 10, 1999 workshop to review recommendations made by the Blue Ribbon Committee on County Finances, the Board of County Commissioners requested that a matrix be developed to disclose over three hundred services provided by Hillsborough County. The original list was taken from a report prepared by Florida TaxWatch. The current list reflects organizational changes as well as refinements by the departments that are the direct result of the

'mapping' of specific performance measures to each service or program. Some services contracted by Hillsborough County as well as services provided by other taxing authorities are not included (e.g., Hillsborough County's three cities, the School Board, the Children's Board, the Hillsborough Area Regional Transit Authority, the Port Authority, independent special districts, and the Southwest Florida Water Management District). There may be some embedded programs within the list that could be identified separately. The matrix is intended to be used as additional reference material for reviewing the budget. For questions regarding the statutory authority of specific County services, please contact the County Attorney's Office at 272-5670 or the Management and Budget Department at 272-5890.

DEPARTMENT, OFFICE, AGENCY, BOARD DEPARTMENT, OFFICE, AGENCY, BOARDAffordable Housing Office Civil Service BoardAffordable Housing Services Applicant Recruiting and Screening

Job Classification and CompensationAging Services Employee Record MaintenanceIn-Home Care Job Performance ManagementSenior CentersTransportation Clerk of Circuit CourtNutrition County RecorderRetired Senior Volunteer Services Internal AuditingCase Management Recordkeeping for Circuit and County Courts

Financial ServicesAnimal Services Recordkeeping for BOCCEnforcement/ProtectionSheltering Animals Community LiaisonsRabies Tags and Licensing African-American Affairs LiaisonResponsible Pet Ownership Education Asian-American Affairs LiaisonAnimal Adoption Hispanic Affairs LiaisonPet Overpopulation Americans with Disabilities Act Liaison

Criminal Justice LiaisonBoard of County CommissionersSet Policy & Directives/Implementation of Comp Plan Consumer Protection & Professional Responsibility AgencyPerformance Auditor Investigation of Employee Misconduct

Training & Policy Development-Employee Professional ResponsibilityChildren's Services Investigation of Consumer ComplaintsHead Start Mediation/Prosecution of Consumer ComplaintsEarly Head Start Public EducationResidential Services for Children in Need ServicesClinical Services - Parenting Training Cooperative ExtensionEmergency Shelter Residential Care 4-H and Youth ProgramsSeverely Emotionally Disturbed Children (Residential) Agricultural ProgramsSeverely Emotionally Disturbed Children (Day Treatment) HorticultureChild and Family Counseling Program Family and Consumer SciencesChild Care LicensingRespite Services-Families of Develop Delayed/Disabled Children County AdministratorCommunity Reintegration Strategic Operations Affecting Quality of LifeMedicaid Mental Health Services Administrative SupportFood and Nutrition Develop State Legislative ProgramIndependent Living Program Develop Federal Legislative Program

County Legislative RepresentationCircuit and County Courts County Intergovernmental RepresentationConduct arraignments, hearings, and trials Performance Improvement ProgramDivert cases from the judiciary Targeted Process ImprovementsCoordinate court appearances, conferences, and depositions Citizen Action CenterAssign guardian ad litem to represent minors

MATRIX OF SERVICES

DEPARTMENT, OFFICE, AGENCY, BOARD DEPARTMENT, OFFICE, AGENCY, BOARD

MATRIX OF SERVICES

Communications Fire RescuePublic Information Fire SuppressionCommunity Relations Fire InspectionHillsborough Television Arson InvestigationCitizen Boards Support Paramedic services (advanced life support)Printing Services Fire Prevention

Plans ReviewCounty Attorney Billing and CollectionGeneral Legal Services & Counsel Fire Training (County employees and volunteers)Litigation Fleet MaintenanceEminent Domain Fire/Medical Emergency Dispatch Services

Debt Management Fleet ManagementManage County Debt Obligations Fuel ServicesFinancial Advisory Services Equipment Repair & Maintenance ServicesMunicipal Securities Market Compliance & Disclosure Parts ManagementFinancial & Credit Evaluations of Conduit Bond Issues Motor Pool Services

Equipment AcquisitionEconomic DevelopmentCorporate Business Development Health and Social ServicesSmall Business Information Center Indigent Health CareMBE/SBE Program HIV Services - Ryan WhiteAgriculture Industry Development Homeless Case ManagementTourist Development Summer Food Program for ChildrenEmployment & Training/Workforce Board Veterans ServicesBusiness/Industry Development Transportation for the Transportation Disadvantaged

Client Assistance - Financial Aid for IndigentsEmergency Dispatch Center Baker Act Mental Health ProgramFire/Medical Emergency Dispatch Services Trauma Care

Section 8 Rental and Utility AssistanceEmergency ManagementEmergency Management HIPAA Compliance Office

HIPAA ComplianceEnvironmental Protection CommissionAir Management Housing and Community ImprovementWater/Wastewater Management Code Enforcement/Compliance InspectionsWaste Management Single Family Housing RehabilitationWetlands Management Down Payment and Other Assistance - First Time HomebuyersEnvironmental Resources Management

Human ResourcesEqual Opportunity Administration Employee Benefits Program AdministrationInvestigation of Complaints/Citizen Requests for Assistance Employee Development/Training Program

Exempt Employee RecruitmentEmployee RelationsLabor Negotiations


MATRIX OF SERVICES

Human Resources (continued) Employee Safety and Loss Control ProgramsCitizen Volunteer Program Neighborhood RelationsWorkers Compensation Investigation/Administration Technical Assistance & Neighborhood LiaisonLiability and Insured Property Program Development/Administration Neighborhood Mini-Grant Program

Community-based PlanningInformation and Technology Services Recognition ProgramsCommunications Services Database ManagementDesktop ServicesGeographic Information Systems (GIS) Parks, Recreation and ConservationBusiness Solutions/Services Management of Environmental Lands (ELAPP)Information Distribution and Data Management Services Marine Public SafetyCountywide 9-1-1 Database and Street/Address Management Park Construction (In-house and Contractual)Countywide 9-1-1 Network Administration Neighborhood, district, and regional park maintenance

Neighborhood, district, and regional park programsLaw Library Board Organized Youth Athletic ProgramsProvide Access to Legal Research Materials Organized Adult Athletic Programs

After-school Recreation ProgramsLegislative Delegation Summer Enrichment ProgramConstituent Services Therapeutic ProgramsDistrict Offices Support Services Parks Planning and DesignLegislative Services

Planning and Growth ManagementLibrary Services Building InspectionMember Services Building Permit IssuanceCirculation Services Building Plans ReviewInformation & Reference Services Zoning AdministrationProgramming Development Project Inspection

Land Use CounselingManagement and Budget Phosphate/Land ExcavationMulti-Year Financial Planning/Economic Analysis Comprehensive Plan Implementation/Concurrency ManagementCapital Budget Services Transportation PlanningOperating Budget Services Community-based PlanningBudget Systems and Revenue Analysis Impact Fee Program AdministrationOutside Agency Contract Management Emergency Management PlanningManagement Analysis/Performance Measurement Land Development Review and InspectionOversight of Cable Educational Consortium

Planning CommissionMedical Examiner Countywide Comprehensive PlanningCause of Death Determination Community/Neighborhood PlanningDisposition of Unclaimed Bodies Countywide Long-range Transportation Planning

Hillsborough River PlanningMetropolitan Planning Organization Local Planning Agency (LPA) Administration Long-Range Transportation PlanningDevelop, Monitor and Evaluate Transportation Systems Procurement ServicesTechnical Assistance to Local Governments Centralized Procurement - Informal (between $2,500 and $25,000)Conduct Required Transportation Plans, Programs and Studies Centralized Procurement - Formal (exceeding $25,000)

Management of Automated Purchasing Activities


MATRIX OF SERVICES

Procurement Services (continued) Purchasing Card ProgramSatisfaction Survey Sheriff

Law EnforcementProperty Appraiser Criminal InvestigationsReal and Tangible Property Assessment Major CrimesExemptions Administration Youth and FamilyTRIM Notice Administration Detention

Booking & ReleasingPublic Defender Classification & RecordsLegal Representation to Indigent Clients Falkenburg Road Jail

Morgan Street JailPublic Works Work Release CenterEmergency Management and NIMS/Incident Command Systems TransportationSafety Support ServicesPlanning and Development TrainingEngineering Design CommunicationsProject Management Human ResourcesRight of Way Management Judicial ServicesUtilities Coordination Court ProcessStreet Maintenance Court ServicesStreet Cleaning Support ServicesStormwater Management Fleet MaintenanceVector Control Property ControlTraffic Services Communications MaintenanceAquatic Weed Control Technical SupportWetlands Maintenance and Mitigation Inspectional ServicesInfrastructure Inventory, Condition and Assessment Fiscal

Professional StandardsReal Estate Community RelationsReal Estate Acquisition/Disposal Information Services

Environmental Land Acquisition (ELAPP) Planning and ResearchEminent Domain Special Operations

Property Management CanineLease Negotiations and Management AviationParking Management Warrants

Technical Support TacticalRecords Storage and Retrieval Environmental Enforcement

Survey and Mapping Special InvestigationsRight-of-Way Inventory ViceBuilding Maintenance & Repair Major ViolatorsGIS Services NarcoticsArchitectural Services & Project Management Criminal IntelligenceBuilding Renovation Project Management (R3M) Legal ServicesPublic Art Data Operations


MATRIX OF SERVICES

Security Services Agency Soil Conservation BoardCounty Facilities Security Services Soil & Water Technical and Permitting AssistanceSolid Waste Management Conservation and Environmental EducationSolid Waste Collection Supervisor of Elections

Customer Services Voter RegistrationFranchise Collection Administer ElectionsRecyclingField Services Tax CollectorTransfer Facilities Operation Bill and Collect Property Taxes and AssessmentsCommunity Collection Centers License Issuance (occupational, hunting and fishing licenses)Household Chemical Collection Motor Vehicle Registration/TitleKeep America Beautiful Program Collect Tourist Development Tax

Solid Waste DisposalResource Recovery Operation Water Resource ServicesLandfill Operation Potable Water Treatment & DeliveryClosed Landfill Maintenance Wastewater Treatment & DisposalYard/Wood Waste Processing Reclaimed Water DisposalTire Processing Support Services

Management Services and AccountingState Attorney EngineeringInitiate Criminal Legal Actions on Behalf of the State Business ServicesVictim Assistance Employee Services

Notification of Hearings Service to Victims Planning and OperationsDomestic Crime Assistance Field Maintenance ServicesOn-site Emergency Service (counseling, etc.) to Violent Crime Victims Water ConservationSexual Battery Medical Screening Evaluation of New and Existing Water Supply ProjectsWorthless Check Diversion Program Communications and Public Involvement

Exercising of County's Arbitration RightsMonitoring Wellfield Reductions

BOARD OF COUNTY COMMISSIONERS

MISSION: Provide effective, quality service at a reasonable cost with courtesy, integrity, and accountability in a manner which protects and enhances the quality of life of our diverse population. KEY OBJECTIVES: 1. Adopt a balanced budget for County government for FY 10 and FY 11 that is linked to the County's Strategic Plan and incorporates customer feedback. 2. Respond to citizens’ requests. 3. Maintain bond ratings of at least Aa (Moody’s), AA (Standard and Poor’s), and AA (Fitch Ratings) on general obligation debt. SERVICES/MEASURES:

Key Obj Num

Baseline/ Historical

Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Workload/Demand # of commissioners' referrals and direct contacts 2 6,945 7,730 >7,000 >7,000 # of Boards and Councils served 4 39 39 39 39

Effectiveness adoption of balanced annual budget 1 Adopted Adopted Expected Expected % of survey respondents who rate the County 9 or 10 out of 10 1 19.4% >20% >20% >20% % of survey respondents who rate the County 6 to 10 out of 10 1 80.3% >80% >80% >80% maintain bond rating of at least Aa/AA/AA 3 Aa1/AAA/AA+ Aa1/AAA/AA+ Aa1/AAA/AA+ Aa1/AAA/AA+

BOARD OF COUNTY COMMISSIONERS

FY 08 FY 09 FY 10 FY 11 Appropriations Actual Adopted Recommended Planned

Personal Services $2,132,385 $2,231,184 $2,165,428 $2,203,625 Operating Expenditure/Expense 41,469 62,193 57,790 57,868

Total $2,173,854 $2,293,377 $2,223,218 $2,261,493 FY 08 FY 09 FY 10 FY 11

Budget by Fund Actual Adopted Recommended Planned Countywide General Fund $2,173,854 $2,293,377 $2,223,218 $2,261,493

Total $2,173,854 $2,293,377 $2,223,218 $2,261,493 Funded Positions 21 21 21 21 Funded FTE Positions 21.00 21.00 21.00 21.00

The FY 08 adopted budget was funded below continuation level funding due to a $5,040 reduction in commissioners’ monthly auto allowances and $36,000 in reductions in operating expenses in the areas of travel, telecommunications, postage, printing, office supplies, minor office equipment, and computer upgrades. These reductions better align the budget with historical spending patterns. The FY 09 adopted budget was funded at the continuation level increased pursuant to the salary formula in chapter 145 of the Florida Statutes. FY 10 recommended and FY 11 planned budgets are funded at the continuation level pursuant to the salary formula in chapter 145 of the Florida Statutes. The personal services amounts include five furloughs days in FY 10 and three furlough days in FY 11. An ordinance must be amended to allow the County Commissioners to reduce their salaries by the amount of the furloughs prior to the furloughs impacting the County Commissioners’ salaries.

COUNTY INTERNAL PERFORMANCE AUDITOR

MISSION: Promote accountability while providing to the Board of County Commissioners fair and objective oversight, insight, and foresight into County operations. Assess performance, results, efficiency, and effectiveness of County operations in a professional, quality, and timely manner. KEY OBJECTIVES: 1. Promote accountable government by completing four performance audit reports each fiscal year. 2. Promote efficient government by identifying potential cost savings or cost avoidance in performance audit reports. 3. Promote effective government by producing high-quality performance audit reports where at least 75% of our recommendations are adopted by the

BOCC. 4. Produce high-quality and timely performance audit reports as measured by receiving an average score of 4 or greater (out of 5) on our BOCC Satisfaction

Survey and by completing 90% of audits within established deadlines. 5. Promote fiscal stewardship by reviewing every consent item greater than $125,000 and finding that 95% of items meet review criteria. 6. Provide high-quality budget analysis services to the BOCC as measured by receiving an average score of 4 or greater (out of 5) on the BOCC Satisfaction

Survey. 7. Promote government accountability by providing high-quality advisory services to the BOCC as measured by receiving an average score of 4 or greater

(out of 5) on the BOCC Satisfaction Survey. SERVICES/MEASURES:

Key Obj Num


Actual FY 08

/

Projected FY 09

/

Projected FY 10

Planned FY 11

Performance Auditing 1-4 Workload/Demand

# of audits completed --- --- --- --- Efficiency

cost per audit TBD TBD --- --- # of audits per auditor 4 4 --- ---

Effectiveness cost savings --- --- --- --- % of audit recommendations adopted by BOCC 75.0% 75.0% --- --- BOCC Satisfaction Survey average score >4 >4 --- --- % of performance audits completed on time 90.0% 90.0% --- ---

Budget Analysis Services 5,6 Workload/Demand

# of consent agenda items reviewed over $125,000 80 80 --- --- Efficiency

cost per consent agenda item reviewed TBD TBD --- --- # of agenda items reviewed per reviewer per year 80 80 --- ---

Effectiveness BOCC Satisfaction Survey average score >4 >4 --- ---

Advisory Services 7 Workload/Demand

# of advisory services completed TBD TBD --- --- Efficiency

cost per advisory service TBD TBD --- --- # of advisory services completed per employee TBD TBD --- ---

Effectiveness BOCC Satisfaction Survey average score >4 >4 --- ---

COUNTY INTERNAL PERFORMANCE AUDITOR


Personal Services $441,274 $457,778 $241,391 $204,931 Operating Expenditure/Expense 45,926 34,028 22,831 22,844

Total $487,200 $491,806 $264,222 $227,775

FY 08 FY 09 FY 10 FY 11

Budget by Fund Actual Adopted Recommended Planned Countywide General Fund $487,200 $491,806 $264,222 $227,775

Total $487,200 $491,806 $264,222 $227,775 Funded Positions 4 4 2 2 Funded FTE Positions 4.00 4.00 2.00 2.00 The FY 08 and FY 09 adopted budgets were funded at a continuation level. At the May 6, 2009 regular Board meeting, the Board passed two motions. The first motion reduced staffing in the Internal Performance Auditor’s Office to the Internal Performance Auditor and an Executive Assistant effective October 1, 2009. The second motion approved setting up a budget to contract out for performance audits. The FY 10 recommended and FY 11 planned budgets establish an annual contract budget for performance audits of $150,000 in the non-departmental allotments area of the budget. Non-departmental allotments also include a one-time budget of $10,000 in FY 10 to have a peer review performed of the Internal Performance Auditor’s Office. The FY 10 recommended and FY 11 planned budgets include an efficiency of $13,500 to reduce the department’s operating expenditure budget.

COUNTY ATTORNEY

MISSION: Provide our clients with a network of innovative legal solutions, excellent legal representation, and quality customer service in a cost effective and timely manner by emphasizing the practice of preventative law and alternative dispute resolution techniques. KEY OBJECTIVES: 1. Provide high quality low-cost legal representation to all clients with a positive client service rating of 90% or better. 2. Prosecute and defend legal actions by and against the County, limiting outside counsel fees to under $185 per hour. 3. Initiate and defend eminent domain litigation on behalf of the BOCC, limiting outside counsel. Use to less than 10% of all cases. SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Provide General Counsel Workload/Demand

# of BOCC mtgs., Councils, public hearings, town meetings, Boards, and other public meetings

1,364 1,400 1,400 1,400

# of BOCC agenda items 1,701 1,800 1,800 1,800 # of new legal issues per year 2,779 2,800 2,800 2,800 # of accident claims reviewed 214 215 215 215 # of resolutions and ordinances prepared/reviewed 1,588 1600 1600 1600 # of contracts and agreements prepared/reviewed 3,855 3,900 3,900 3,900 # of BOCC inquiries/legal opinions rendered 469 500 500 500 # of legislative bills reviewed 918 1,000 1,000 1,000 # of administrative cases and hearings 137 140 140 140

Efficiency In-house hourly rate compared to outside rate $103/$216 $105/$216 $105/$216 $105/216 Outside attorney's fees (in dollars) $169,939 $200,000 $200,000 $200,000

Effectiveness # of attorney's with local government bar certification 11 12 12 12 % customer satisfaction (per survey) 100% 100% 100% 100%

Prosecution and Defense of Lawsuits 2 Workload/Demand

# of active litigation cases 617 625 625 625 # of cases resolved by settlements, dismissals, summary judgements and trial victories

341 350 350 350

Efficiency in-house hourly rate compared to outside rate $103/$216 $105/$216 $105/$216 $105/$216

Effectiveness % of cases handled in-house 98.6% 99.0% 99% 99% litigation recoveries $887,258 $1,900,000 $900,0000 $900,000 Litigation Case Savings $15,919,777 $16,000,000 $16,000,000 $16,000,000

Eminent Domain 3 Workload/Demand

# active eminent domain parcels 216 270 270 270 # of eminent domain parcels in litigation 208 260 260 260

Efficiency % of successful Orders of Taking 100% 100% 100% 100%

Effectiveness outside attorney's fees (in dollars) $179,239 $250,000 $250,000 $250,000 # of new cases assigned to outside counsel 7 20 20 20 Litigation Case Savings $6,168,376 $6,200,000 $6,200,000 $6,200,000

COUNTY ATTORNEY


Personal Services $9,258,716 $9,168,478 $7,411,805 $7,406,504 Operating Expenditure/Expense 371,128 356,111 327,118 332,419 Other Uses 12,393 0 0 0

Total $9,642,237 $9,524,589 $7,738,923 $7,738,923 FY 08 FY 09 FY 10 FY 11

Budget by Fund Actual Adopted Recommended Planned Countywide General Fund $9,629,844 $9,673,653 $7,738,923 $7,738,923 Intergovernmental Grants 12,393 0 0 0 County Transportation Trust Fund 0 (149,064) 0 0

Total $9,642,237 $9,524,589 $7,738,923 $7,738,923 Funded Positions 84 82 79 79 Funded FTE Positions 82.88 79.88 76.00 76.00 Position cuts during the FY 08 budget process resulted in the elimination of one Senior Assistant County Attorney, one Office Assistant, and one Legal Secretary position and the reduction of a Paralegal Specialist position from full-time to a .5 FTE. Operating budget cuts resulted in reductions of: $20,000 for books; $32,000 for office supplies; $31,000 for travel; $26,580 for training; and $16,076 for rental of office space. The FY 09 adopted budget eliminated two Legal Secretary positions and reduced two Assistant County Attorney positions to half time. The responsibilities of all of these positions was absorbed by other staff in the office resulting in no service reductions. Auto allowances for office management were eliminated resulting in an annual savings of $31,680. Employees whose auto allowance was eliminated are being reimbursed for local vicinity mileage and this cost has been absorbed in the department's budget. The department's operating budget was reduced by $65,000 through further reductions to legal texts, employee travel and training, and telecommunications. There was $149,064 of remaining unused budget for eminent domain services for Transportation Trust Fund projects. This budget was eliminated in FY 09 and reserves in the Transportation Trust Fund were increased. The FY 10 recommended and the FY 11 planned countywide general fund budgets are being reduced by 20% or $1,934,730. Part of this reduction eliminates five positions including a Senior Assistant County Attorney, an Assistant County Attorney, a Paralegal Specialist, the Manager of Automated Systems, and an Office Assistant. The department’s operating expenditure budget will be reduced by at least $38,000 in the areas of training, memberships, legal publications, and office supplies. At the time of the publication of the FY 10 recommended budget, the specifics of $1,504,277 of the 20% reduction had not been determined, but these reductions may include additional position eliminations, furloughs, and pay cuts. These specifics will be determined by the County Attorney prior to the Board’s final adoption of the budget in September 2009. Position information presented for FY 10 and FY 11 does not reflect potential additional position reductions that may occur before the adoption of the final budget in September 2009.

9-1-1 AGENCY

MISSION: Support public safety agencies to efficiently respond to requests for emergency services initiated through the 911 emergency telephone system in the interest of the public health, safety and general welfare of the citizens and inhabitants of Hillsborough County. KEY OBJECTIVES: 1. Comply with the requirements of Florida Statutes 365.171 - 175 (911 Telephone Legislation) and the Florida Emergency Communications E911 Plan in

the administration of an effective countywide 911 emergency telephone system. 2. Maintain integrity of an address database to ensure 911 calls are delivered to appropriate Public Safety Answering Points (PSAP’s) with 99.97% accuracy. 3. Process 90% of all reviews for new residential and commercial developments received from Planning and Growth Management by requested response

date in accordance with the responsibilities established in HC Ordinance 89-05 (Uniform Building Numbering System) providing for the assignment of addresses in the unincorporated areas of the County to ensure accurate and timely responses by emergency agencies.

4. Enforce at least 80% voluntary compliance to the requirements of HC Ordinance 89-05 for the proper display of address numbers and street names in the unincorporated areas of County to assist emergency agencies in accurate and timely responses.

SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

9-1-1 Network Workload/Demand

# of 9-1-1 calls 1 885,246 879,937 915,134 951,739 Efficiency

# of 9-1-1 calls processed per 9-1-1 workstation 1 12,646 12,571 12,710 13,219 Effectiveness

% of 9-1-1 calls answered within 10 seconds (average busy hour) 1 97.00% 97.50% 97.50% 97.50% Database Maintenance Workload/Demand

# of 9-1-1 Inquiry Forms 2 398 417 439 461 Efficiency

# of database record inquires performed per FTE 2 20,351 11,061 11,614 12,195 Effectiveness

% of address accuracy in 9-1-1 database 2 99.97% 99.97% 99.97% 99.97% Streets & Addresses Workload/Demand

# of new addresses issued 3 7,664 7,434 7,954 8,511 # of street direction requests answered 11,726 10,056 9,060 8,160

Efficiency # of new addresses issued per FTE 3 1,916 1,859 1,989 2,128

Effectiveness % Development Reviews completed on time 3 92.07% 95.00% 95.50% 96.00%

Address Enforcement Workload/Demand

# of field inspections performed 56,017 44,580 48,006 48,966 # of infractions notices issued 4 1,872 1,653 2,001 2,041

Efficiency # of infractions brought into compliance per FTE 4 373 326 407 415

Effectiveness % of infractions brought into voluntary compliance 4 79.70% 78.95% 81.26% 81.33%

9-1-1 AGENCY


Personal Services $0 $0 $1,078,332 $1,094,170 Operating Expenditure/Expense 0 0 3,655,053 3,651,166 Grants & Aids 0 0 1,601,500 1,601,500

Total $0 $0 $6,334,885 $6,346,836 FY 08 FY 09 FY 10 FY 11

Budget by Fund Actual Adopted Recommended Planned Countywide Special Purpose Revenue Fund $0 $0 $6,334,885 $6,346,836

Total $0 $0 $6,334,885 $6,346,836 Funded Positions N/A N/A 16 16 Funded FTE Positions N/A N/A 16.00 16.00 During FY09, the 9-1-1 Emergency Telephone System split from ITS and became the 9-1-1 Agency. The 15.80 FTE’s were also transferred to the new agency. In the FY10 recommended and FY11 planned budgets, .20 of an FTE of a Public Relations Coordinator’s position is being transferred from the Emergency Management Department. This action will enhance the 9-1-1 public education efforts of the 9-1-1 Agency.

AFFORDABLE HOUSING

MISSION: Stimulate neighborhood revitalization efforts by increasing affordable housing opportunities as well as community and economic development initiatives for eligible residents of Hillsborough County in accordance with the rules and regulations of federal, state and local funding sources.. KEY OBJECTIVES: 1. Increase communication to improve service delivery and staff effectiveness in an effort to increase production in housing programs by 5%. 2. Improve administrative and accounting support to all sections of the Affordable Housing Department. 3. Provide Assurance and accountability of all funding. 4. Provide assistance to 40 low income Hillsborough County citizens through multiple County Departments and outside agencies for rental deposits, rental

assistance, and Foreclosure Prevention. 5. Provide safe, decent, affordable housing opportunities for 300 low income families (Strategic Goal #2, Objective F). 6. Increase funding for redevelopment in low income area and communities by 50% through the Neighborhood Stabilization Program and Community

Development Block Grant Program (Board Initiated Strategy #8). SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Grants Administration 2, 3 Workload/Demand

# of cases/projects 300 300 180 180 # of fund contracts 40 40 20 20 # of reimbursements processed 400 400 160 160

Efficiency % of funds expended --- --- length of time to input/record activities .25 hr .25 hr .25 hr .25 hr length of time required to prepare annual grant reports 30 days 30 days 30 days 30 days

Effectiveness % of annual reports accepted on 1st submission --- --- --- --- % of monitoring visits completed on line --- --- --- ---

Housing Redevelopment (HR) (Neighborhood Stabilization Program)

1, 2, 5, 6

Workload/Demand # of houses surveyed n/a 20 100 20 # of homes purchased for redevelopment n/a 20 80 20 # of homes redevelopment/rehab n/a 20 80 20

Efficiency Ratio of public to private funding for HR n/a # of contracts reviewed/processed by FTE 25 80 25

Effectiveness # of homes occupied by low income families through HR n/a 10 75 20

Housing Program (FTHB) 1, 2, 4, 5 Workload/Demand

# of applicants 280 280 200 200 # of FTHB applicants assisted 140 140 150 150

Efficiency Ratio of public to private funding for HR 1:30 1:30 1.30 1.30 # of applications review/processed by FTHB 200 250 150 150

Effectiveness # of applicants assisted w/FTHB

Continued in “Supplemental Information”

AFFORDABLE HOUSING OFFICE


Personal Services $1,296,579 $2,037,643 $1,573,403 $1,593,815 Operating Expenditure/Expense 926,604 1,311,227 816,271 708,684 Grants & Aids 5,418,488 12,424,153 5,973,380 5,645,414

Total $7,641,671 $15,773,023 $8,363,054 $7,947,913

FY 08 FY 09 FY 10 FY 11

Budget by Fund Actual Adopted Recommended Planned Unincorporated Area General Fund $227,105 $376,792 $1,189,585 $1,189,891 Local Housing Assistance Program Fund 3,849,835 8,176,607 0 0 Intergovernmental Grants 3,564,731 7,219,624 7,173,469 6,758,022

Total $7,641,671 $15,773,023 $8,363,054 $7,947,913

Funded Positions 20 27 25 25 Funded FTE Positions 20.00 27.00 25.00 25.00 Included in the FY 08 adopted budget were three additional grant-funded positions to provide planning, counseling, and accounting services for the CDBG, SHIP, and HOME grants. Approximately $1.3 million was eliminated from the expanded funding of affordable housing programs in Non-Departmental Allotments. The FY 09 adopted budget included realignment of funding for 2.5 positions from the Community Development Block Grant to the Unincorporated Area General Fund. The FY 09 adopted budget also included the transfer of the Housing Rehabilitation section, which includes seven positions, to the Affordable Housing Office from the Code Enforcement Department. One time funding of $6 million was set aside in a capital project fund for Affordable Housing initiatives. During FY 09, the U. S. Department of Housing and Urban Development (HUD) approved $19,132,978 funding to create the Neighborhood Stabilization Program (NSP). The NSP funds will be allocated to qualified Housing Partners to acquire foreclosed property, demolish or rehabilitate abandoned properties for housing; and./or offer down-payment and closing cost assistance to low- to moderate-income home-buyers (household incomes not exceeding 120 percent of area median income). The Board approved the establishment of four limited duration positions to administer the NSP activities for FY 09 – FY 13. The FY 10 recommended budget reflects the elimination of $6.4 million in FY 10 State Housing Initiative Partnership (SHIP) grant funding. Because the department continues to have projects funded from prior year SHIP grants, six positions were transferred to the Unincorporated Area General Fund to monitor and provide oversight of these projects, with three positions being eliminated. In addition, three of the four positions approved for the Neighborhood Stabilization Program (NSP) will not be established. Existing staff will be used to administer the program. Of the $6 million set aside in a capital project fund for Affordable Housing initiatives, $1,195,110 is being utilized to fund all of the department’s Unincorporated Area General Fund personnel and operating costs. Affordable Housing will absorb similar contracts funded with Community Development Block Grant funds that were previously handled by Management and Budget Department. The FY 11 planned budget is funded at continuation level.

AGING SERVICES DEPARTMENT

MISSION: The mission of the Department of Aging Services is to provide essential social and health services to older adults and to promote social, physical, economic and emotional well-being to encourage maximum independence and improve the quality of life for older adults and their caregivers. KEY OBJECTIVES: 1. In-Home Care – Continue serving frail, functionally impaired elderly that are at the greatest risk of nursing home placement. Provide services on

balance with population growth and available funding of seniors in Hillsborough County versus clients served by the Aging Services Department. 2. Senior Centers – Increase Senior Center visits/day care hours commensurate with the growth rate in the senior population and available funding.

Maintain 8 senior centers and 20 congregate and satellite dining sites assuring compliance with fire, health and licensing guidelines, and ADA requirements resulting in licensing of 100% of our facilities, while focusing on the clients' health and safety.

3. Nutrition – Provide breakfast and hot noon meals to senior citizens at 8 senior centers and 20 congregate and satellite dining sites to meet at least two-thirds the daily nutritional requirements for clients aged 60 and over resulting in achieving and maintaining improved nutritional status with at least 95% client satisfaction.

4. Case Management – Provide case management services to link clients with community resources meeting their needs. Additionally, successfully link 100% of clients referred from the State of Florida Department of Children and Families Adult Protective Services to services within 72 hours of referral.

5. RSVP – Increase the number of volunteer provided hours by 3% each year. 6. Quality Improvement – Continue transition from a complaint driven, compliance oriented environment to a high performance organization in a

continuous quality improvement environment achieving 95% client satisfaction with services. 7. Annual Citizen Survey – Improve Hillsborough County citizens perceived performance and worth of aging related services by 1% annually from 2008

baseline. 8. Customer Satisfaction – Achieve 95% or greater in client satisfaction with services as measured on the Aging Service County Point of Service

Customer Satisfaction Survey results. 9. Seek to implement more innovative and effective means of providing transportation for the elderly with improved transportation services provided to

Aging Services clients. (Strategic Plan Goal 5, Board Initiated Strategy 6) 10. Provide added value with senior services by running programs more efficiently through automation. (Strategic Plan Goal 5, Board Initiated Strategy 7) 11. Establish baselines and benchmarks for measuring the quality of life for senior citizens, and improve the quality of life by 5% for key physical health,

mental health, social, safety, transportation, and faith-based activity outcomes by FY 11, as measured with Aging Services’ Master Plan Survey Tool. Baseline established in 2007, second measure to be done in 2010, and new results to be available in 2011.

SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Overall Workload/Demand

clients served 6,607 6,955 7,303 7,486 # of seniors (60+) in Hillsborough County 202,964 210,453 217,946 218,600

In-Home Care 1 Workload/Demand

clients served 2,472 2,398 2,326 2256 hours of homemaker, personal care, and respite services 250,700 243,179 235,884 228,807

Efficiency/Effectiveness % of clients satisfied with In-Home Services 97.5% 97.6% 97.7% 97.8% Vendor Missed Visit Complaints as Percent of In-Home Clients 1.6% 1.3% 1.1% 1.0%

Senior Centers 2 Workload/Demand

day care clients served 558 650 660 670 hours of facility-based respite, adult day care 234,335 278,957 299,957 299,957 senior center visits 34,744 35,500 38,500 39,655

Efficiency overall occupancy percent 87.0% 92.0% 93% 94%

Effectiveness % of clients satisfied with Senior Center services 98.3% 98.5% 98.70% 98.9% Continued in "Supplemental Information"

AGING SERVICES DEPARTMENT


Personal Services $10,576,192 $11,709,344 $8,949,394 $7,920,177 Operating Expenditure/Expense 9,678,660 8,173,735 8,526,067 5,519,536 Capital Equipment 2,150 3,450 10,000 10,300 Other Uses 16,687 18,204 18,204 18,204

Total $20,273,689 $19,904,733 $17,503,665 $13,468,217 FY 08 FY 09 FY 10 FY 11

Budget by Fund Actual Adopted Recommended Planned Countywide General Fund $11,265,822 $12,123,443 $9,412,849 $5,636,710 Intergovernmental Grants 9,007,867 7,781,290 8,090,816 7,831,507

Total $20,273,689 $19,904,733 $17,503,665 $13,468,217 Funded Positions 302 302 260 236 Funded FTE Positions 217.71 217.71 176.58 152.58 The FY 08 adopted budget eliminated the manager's position for the Retired Senior Volunteer Program. As part of the implementation of an FY 08 efficiency proposal, the BOCC authorized the elimination of two positions and approved a ServTracker Data Management system which allowed for more accurate, real-time and historic reporting required by outside grant funding agencies. Additionally, the FY 08 and FY09 adopted budgets reduced operating costs by $750,000 for homemaker, respite care, and personal care services. Funding for these services had been increased for the last three fiscal years. The County's new Town and Country Senior Center opened in December, 2008. Fifteen new staff were planned for this facility. However, these staff were not added, and the Aging Services Department developed an alternate staffing plan for the facility. The FY09 adopted budget increased funding by $31,390 to provide meals for 40 additional clients at the J.L. Young Apartment congregate dining site. The FY10 recommended and FY11 planned budgets eliminate 10 positions as a result of efficiency proposals. The FY10 recommended budgets eliminates another 31.13 positions in the areas of in-home services, and case management, as well as $57,900 in operating costs. The reductions in the area of case management will provide a non-grant funded client capacity of up to 420, down from 1,470. The reduction in the area of in-home care will result in a non-grant cut in service from 130 clients to 39. In the FY11 planned budget, 24 additional positions have been identified for elimination in the areas of case management, in-home services and senior centers, as well as a planned reduction of $2.7 million in operating costs.

ANIMAL SERVICES DEPARTMENT

MISSION: Provide for the public's safety through enforcement of County and Florida state laws regulating and protecting small companion animals; quarantine animals that have bitten a human; investigate animal cruelty; rescue and shelter stray, sick and/or injured animals; provide veterinary care to sheltered animals; provide humane euthanasia; issue rabies registration tags; provide an animal adoption and fostering program; administer a spay and neuter voucher program for citizens on public assistance; promote responsible pet ownership and bite-prevention through humane education; maintain preparedness for a full range of potential emergencies to establish a viable capability to perform essential functions during any emergency or other situation that disrupts normal operations; pick up and dispose small dead animals on County rights-of-way. KEY OBJECTIVES: 1. Respond to requests for enforcement of the Animal Ordinance and related Florida state laws. 2. Ensure that the public's safety is adequately protected by maintaining a ratio of one Animal Control Officer per 30,000 residents annually (1:15--18,000

recommended by the Florida Animal Control Association). 3. Ensure that all animals impounded are provided with a humane and appropriate level of care including a clean environment, fresh water, adequate

nutrition and appropriate medical care by maintaining a ratio of one Animal Care Assistant per 1,000 impounded animals annually (as recommended by the Florida Animal Control Association).

4. Increase rabies tag and licensing registration of pet dogs, cats, and ferrets by 2% each year during FY 08 and FY 09. 5. Increase public exposure to responsible animal ownership education programs by 3% each year during FY 08 and FY 09. 6. Promote responsible animal ownership and bite-prevention through multifaceted education programs. 7. Manage an effective adoption program through the pre-adoption sterilization of 95% of all dog and cat adoption animals. 8. Increase amount of sterile pet dogs and cats by .5% per year during FY 08 and FY 09 to reduce pet overpopulation. 9. Provide planning for Emergency Support Function #17: Animal Protection, disaster recovery (per F.S. 252). 10. Successful, positive promotion of the Department, the County, and the profession through media exposure and outreach. SERVICES/MEASURES:

Key Obj Num


Actual FY 06


Actual FY 07

Projected FY 08

Planned FY 09

Enforcement/Protection Workload/Demand

# of enforcement responses completed by officers (total enforcement responses*)

1,2 35,096 33,215 32,000 32,000

# of enforcement responses completed by mail (hand count of completed mail-outs)

3,304 3,102 3,900 4,000

total enforcement responses* 38,400 36,317 35,900 36,000 Efficiency

# of responses answered per enforcement officer (enforcement responses completed by officers/26 officers)

1,350 1,278 1,231 1,231

Effectiveness # of animal bite calls* 1,951 2,212 2,050 2,100 # of reported animal bite calls per thousand human population 1.676 1.861 1.690 1.697 # of citations issued 5,623 6585 6,900 6,900 # of citations issued per thousand human population 4.829 5.542 4.948 4.849 # of sick or injured animal calls* 4,483 5,710 5,180 5,180 # of reported sick or injured animals per thousand human population

3.850 4.805 3.897 4.015

# of vicious animals (imminent danger) and emergency law enforcement response calls

1,898 1,805 1,850 1,850

# of vicious animal reports per thousand human population 1.630 1.513 1.520 1.490 # of cruelty and/or neglect calls* 4,683 4,665 4,700 4,700 # of reported investigations per thousand human population 4.022 3.911 3.86 3.78 (FACA Standards 1:15 - 18,000) *Chameleon Report Continued in "Supplemental Information"

ANIMAL SERVICES DEPARTMENT


Personal Services $6,083,785 $6,194,786 $4,744,155 $3,720,104 Operating Expenditure/Expense 2,030,428 2,332,104 2,177,979 2,084,504 Capital Equipment 4,875 0 0 0

Total $8,119,088 $8,526,890 $6,922,134 $5,804,608 FY 08 FY 09 FY 10 FY 11

Budget by Fund Actual Adopted Recommended Planned Countywide General Fund $7,760,371 $8,149,651 $6,513,825 $5,396,241 Countywide Special Purpose Revenue Fund 318,222 377,239 408,309 408,367

Total $8,078,593 $8,526,890 $6,922,134 $5,804,608 Funded Positions 117 102 76 57 Funded FTE Positions 112.27 101.50 76.00 57.00 The FY 08 and FY 09 adopted budgets eliminated funding for the permitting of animal enterprises including the elimination of the animal abuse investigator position associated with the program. The FY 09 adopted budget eliminated15 positions, eight of which were eliminated as part of an efficiency proposal to outsource the rabies registration licensing program, and five of which were temporary part-time positions. Another position involved in dead animal removal was also eliminated, as well as a position in the area of animal owner surrender services, which resulted in the public having more limited times to relinquish their pets to the department. The FY10 recommended and FY11 planned budgets eliminate 7 positions as a result of efficiency proposals. Also as a result of efficiency proposals, operating costs are being reduced by $32,400. The proposals include the redesign of the rabies license notice mailer, eliminating one leased vehicle, and increasing the effectiveness and efficiency in field operations by allowing animal control officers to use assigned patrol zones to park their vehicles. As a result of budget cuts in the FY 10 recommended budget, 18.5 positions are being eliminated resulting in the days of operation for the shelter being reduced from six to five. Additionally, nuisance dog responses are eliminated, nuisance cats will no longer be trapped, animal shuttle transports are reduced, animal cruelty investigations are eliminated, adoption services are reduced, and $204,000 in operating costs are eliminated. These reductions result in the department not having a full service adoption program, nor having the resources to perform sterilizations, and also reduce the level of customer service. The FY 11 planned budget eliminates 19 additional positions in the area of field operations. At this service level field operations are at a minimum level of service and the majority of the budget supports shelter operations.

CHILDREN'S SERVICES DEPARTMENT

MISSION: We are committed to empowering children and families to be successful, healthy, and self-reliant through education, care, and support in a safe and nurturing environment. KEY OBJECTIVES: 1. Admit an estimated 80 children for Emergency Shelter residential care annually for an estimated average daily population of up to 40 abused,

neglected, and abandoned children on a 24-hour, seven-days per week basis for FY 10. 2. Provide residential treatment services for up to 12 Family Treatment Program (FTP) children on a 24-hour, five-days per week basis for FY 10 with 80%

of the children discharged demonstrating improved behavior and up to 12 children on a seven-days a week, 24-hour basis under a contract with Hillsborough Kids, Inc. (HKI).

3. Provide outpatient intake screening and counseling services for up to 3,000 Children-in-Need-of-Services (CINS) and Families-in-Need-of-Services (FINS) by September 30, 2010.

5. Provide an estimated 3500 days of short-term residential service annually for an estimated average daily population of up to 12 youth on a 24-hour, seven-days per week basis for FY 10.

6. Provide parenting education classes for up to 500 Hillsborough County residents by September 30, 2010. 7. Comply with the Federal Revised Head Start/Early Head Start Performance Standards as measured by the March 2007 Program Review Instrument

Service Monitoring (PRISM) Audit. 8. Complete at least 5,000 inspections annually of childcare facilities. 9. Provide residential independent living services for an average estimated daily population of up to 13 girls. 10. The Food Service Program will serve meals that meet or exceed the RDA established by USDA’s Dietary Guidelines to children, both residential and

day students. 11. Provide mental health services to an average daily population of 40 clients in Children's Services programs. 12. Provide Community Reintegration and After Care to children discharged from Residential programs. 13. The Child Outcomes Section of the Head Start Division will assure at least 3,070 preschool aged children assessments for education will be above the

local, state and national standards as measured by the Galileo Education Instrument and Early Childhood and Infant Toddler screening tools. 14. The Family Outcomes Section of the Head Start Division will assure at least 3,070 preschool aged children and infants complete dental examinations. 15. The Health Services Area of the Head Start Division will assure at least 3,070 preschool aged children and infants receive mental health screening,

follow-ups and plans. 16. The Head Start Division will assure at least 2,200 four-year olds receive developmental screening for speech and language, hearing and vision. 17. The Quality Assurance Section of the Head Start Division will assure compliance and accountability of Child Care Licensing, Office of Head Start

Regulations, National Accreditations, staff and program certifications; success is measured by 100% compliance on reviews and new accreditation and certifications.

18. The Head Start Division will provide parenting education classes to at least 3,000 families by providing multiple workshops on self-reliance, job training, mental wellness and responsible fatherhood. This is evidenced and measured through sign in sheets, evaluations of participants and parent surveys.

19. The Head Start Division will provide Voluntary Pre-Kindergarten services to at least 350 children by providing high quality early literacy instruction three hours per day.

20. The Head Start Division will create Sustainable Gardens that will enhance 200 children’s science and mathematics skills. 21. The Head Start Division will provide healthy relationship classes to at least 250 parents to enhance their communication and problems skills. This

evident in the monthly workshops offered and from the Family Wellness for couples and With In My Reach for single parents’ curriculums. The indictors used to measure the services are conducted through pre and post surveys, sign-in sheets, and evaluations completed by participants.

SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Emergency Shelter Care Program 1 Workload/Demand

avg. daily population 39 35 35 35 Efficiency

avg. cost per client per day-Emergency Shelter Care Program $265.81 $275.33 $275.33 $275.33 Effectiveness

% of clients responding with positive comments 95.0% 95.0% 95.0% 95.0% Continued in “Supplemental Information”

CHILDREN'S SERVICES DEPARTMENT


Personal Services $25,670,062 $27,573,467 $25,144,110 $25,195,492 Operating Expenditure/Expense 16,287,827 16,011,208 17,314,510 16,460,433 Capital Equipment 81,436 0 57,000 57,000 Capital Projects 13,026 0 72,000 72,000 Grants & Aids 44,130 0 0 0 Other Uses 25,406 257,620 257,173 256,509

Total $42,121,887 $43,842,295 $42,844,793 $42,041,434 FY 08 FY 09 FY 10 FY 11

Budget by Fund Actual Adopted Recommended Planned Countywide General Fund $12,162,842 $12,731,545 $10,255,186 $9,416,011 Intergovernmental Grants 29,959,045 31,110,750 32,589,607 32,625,423

Total $42,121,887 $43,842,295 $42,844,793 $42,041,434 Funded Positions 468 465 447 443 Funded FTE Positions 443.54 440.69 420.69 416.69 During FY 08, four positions (3.55 FTE's) were added: two Senior Treatment Counselors, one Senior Social Worker, and one Project Manager III (0.55 FTE). The FY 09 adopted budget reflected reductions totaling $775,994 including $96,094 in efficiencies. The efficiencies included a $43,000 reduction for equipment and supplies for the Head Start program; a $31,000 reduction for Suncoast Community Health dental contracts; and a $22,094 reduction for eliminating one Personnel Clerk (0.40 FTE) in Children Services. Additional budget reductions included eliminating: two Treatment Counselors, one Business Analyst II, one Community Services Program Coordinator I, one Child Care Specialist, and one Supervisor of Buildings and Grounds for a $424,062 budget reduction in personal services (6 positions and 6 FTE’s); reducing contractual services by $100,000 for Head Start's Infant, Toddlers, and Children Program; and reducing respite services by $203,810. The FY 10 recommended and FY 11 planned budgets reflect efficiencies with a projected cost savings of $1,359,668. The efficiencies include: revenue from the new Medicaid Program; the elimination of a Community Services Program Coordinator in the Child and Family Counseling Program; the purchase of a live scan fingerprint system; the surplus of two minibuses; the reduction of Head Start leases; the elimination of one Senior Case Manager in the Family Treatment Program whose workload will be absorbed by community based organizations; and the elimination of the Child and Family Counseling Manager position June 1, 2010. Other efficiencies include the elimination of one Senior Secretary in the Child and Family Counseling Program and the reclassification of a Senior Secretary to an Executive Secretary to absorb the duties of the eliminated Senior Secretary position as well as provide support to Community Support Services, the Food Program, and assisting and managing all residential programs in assuring outpatient and inpatient services are well coordinated and measured; the elimination of four Senior Treatment Counselors and the creation of two new General Manager II positions to provide supervisory responsibility over Clinical and Behavioral Programs in Residential Services; and the elimination of an unclassified Manager of Support Services in the Head Start Division to support the downgrade of two Senior Minibus Drivers to Head Custodians, the down grade of two Minibus Drivers to Custodians, the reclassification of a Senior Supervisor to a General Manger I, and the reclassification of one Minibus Driver to a Facilities Technician. The FY 10 recommended and FY 11 planned budgets reflect budget reductions with a projected cost savings totaling $1,328,879 in FY 10 and $2,294,064 in FY 11. The budget reductions include the elimination of one Senior Secretary and one unclassified Manager in the Family Treatment Program; the elimination of the Child Care Licensing Program for Child Care Centers which include seven Child Care Licensing Inspectors, one Senior Child Care Licensing Inspector, two Senior Secretaries, and one Receptionist; the elimination of an Accounting Manager in Administration, the elimination of a Senior Secretary in the Emergency Shelter Program; the elimination of an unclassified Dining Facility Manager in the Food Service Program; the elimination of one Senior Secretary in the Child and Family Counseling Program; the reduction of County support ($600,000) for Head Start in FY 11 only; and the elimination of the Child Care Licensing Program for Homes which include one General Manager II, one Executive Secretary, one Senior Child Care Licensing Inspector, and one Child Care Licensing Inspector in FY 11 only.

CODE ENFORCEMENT

MISSION: Preserve the quality and value of public and private property and maintain a high standard of living by eliminating conditions that threaten the life, health, safety, and general welfare of the public. KEY OBJECTIVES: 1. Code Enforcement: Respond to code enforcement complaints within 5 working days from receipt 98% of the time by September 30, 2010. 2. Code Enforcement: Increase the percentage of code violations resolved within a 6-month period to attain a 90% resolution rate by September 30, 2010

(Strategic Plan Goal 5, Objective O). 3. Burglar Alarm Enforcement: Obtain collection on 90% of fines assessed by 9/30/2010. 4. Sign Removal: Remove at least 35,000 snipe signs from the rights-of-way of unincorporated Hillsborough County roads and streets during FY 10. SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Code Enforcement Inspections 1,2 Workload/Demand

# on cases initiated 16,712 14,000 14,000 13,000 # of inspections conducted 53,101 40,000 40,000 40,000 # of cases referred to Code Enforcement Board (regardless of start date)

934 550 600 600

Efficiency # of daily inspections per FTE 7.5 7.5 7.5 7.5

Effectiveness % complaints responded to within 5 working days 1 97.16% 95.0% 98% 98% % of FY cases resolved without Code Board Action 93.16% 90% 90% 90% % cases resolved within six months 2 90.95% 85% 90% 90% avg. response time to complaints 2.73 days 5 days 5 days 5 days

Burglar Alarm Enforcement 3 Workload/Demand

# of false alarms reported 28,654 25,000 25,000 25,000 Efficiency

# of false alarm correspondences processed per FTE 27,829 25,000 25,000 25,000 Effectiveness

% of Same FY false alarm fines collected 3 93% 88% 85% 85% Sign Enforcement 4 Workload/Demand

# of signs removed from the public right of way 39,576 35,000 35,000 35,000 # of temporary sign permits issued in the field 24 25 25 25

Efficiency # of signs removed per FTE 1041.5 1,000 1,000 1,000

Effectiveness # of sign complaints received 432 400 390 380

Customer Service Workload/Demand

# of customers (estimate based on Code & False alarm Cases) 43,400 49,274 45,000 45,000 Effectiveness

% of surveys with overall rating of 3 or better 81% 80.0% 80% 80% Continued in “Supplemental Information”

CODE ENFORCEMENT


Personal Services $4,671,028 $4,035,797 $3,030,158 $3,075,598 Operating Expenditure/Expense 1,611,617 2,559,933 1,250,349 1,289,499 Capital Equipment 1,500 8,063 0 0 Grants & Aids 941,943 130,014 0 0

Total $7,226,088 $6,733,807 $4,280,507 $4,365,097

FY 08 FY 09 FY 10 FY 11

Budget by Fund Actual Adopted Recommended Planned Unincorporated Area General Fund $5,320,637 $6,015,553 $3,986,851 $4,067,359 Local Housing Assistance Program Fund 636,978 0 0 0 Intergovernmental Grants 1,268,473 718,254 293,656 297,738

Total $7,226,088 $6,733,807 $4,280,507 $4,365,097

Funded Positions 77 61 46 43 Funded FTE Positions 77.00 61.00 46.00 43.00 The FY 08 adopted budget included the elimination of ten positions. A Community Code Investigator I position was included in the $75,000 elimination of Operation Clean Sweep program from Code Enforcement's FY 08 budget. The approximately $300,000 elimination of the Rental Housing Inspection program included the deletion of six positions, operating expenses, and projected revenue. In addition, the Code Enforcement Department's personnel and operating budget was cut by approximately $238,000 (5%), which included the elimination of three Community Code Investigator I positions. The FY 09 adopted budget included the elimination of nine positions and related operating expenses: seven Community Codes Investigator I positions, one Community Code Investigator III, and one Contract Manager. The funding for Section 8 inspections was also eliminated from the Code Enforcement Department's Unincorporated Area General Fund budget. Funding for these inspections were included in the Health and Social Services Department's Section 8 grant. The FY 09 adopted budget also represented the transfer of the Housing Rehabilitation section, which includes seven positions from the Code Enforcement Department to the Affordable Housing Office. The FY 10 recommended budget includes the elimination of fifteen positions with $140,658 in related operating costs. The elimination of these positions results in approximately 11,000 fewer removal of illegal signs (a 31% reduction over existing operations) and 34,200 property inspections( a 12% reduction over FY 09) resulting in a 78% compliance of cases within 6 months. A 20% reduction in cases referred to the Code Enforcement Board is anticipated. However, it is anticipated that the department will be able to initiate approximately 2,400 proactive cases. Approved efficiencies totaling $41,465 included the termination of cell phones, recycle case file folders, paperless inspection notifications, labeling of file folders, and the use of Community Service Workers from the Sheriff’s office to clean up certain properties and right of ways. In addition, one unclassified position, Manager of Code Enforcement, is being eliminated. The FY 11 planned budget includes the elimination of three additional positions with $38,770 in related operating expenses.

COMMUNICATIONS DEPARTMENT

MISSION: Enhance public knowledge of County government through a central public information program that reports on County services and improvements, assists citizens in obtaining services and resolving problems, handles media relations, operates the 24-hour Hillsborough TV station, and provides printing services, language services, citizen boards support, and Internet and Intranet information data and content. KEY OBJECTIVES: 1. Public Information: Provide timely, accurate and complete information of public interest to both employees and citizens, while ensuring 100% compliance

with the Florida Sunshine Law. 2. Hillsborough Television: Maintain the County's cable TV station by producing and televising government meetings and other programs about County

government and its services. Provide audio/visual services for the BOCC, administration, and county offices and produce 500 productions per year. 3. Internet and Intranet services: Provide a functional Internet and Intranet site with ease of use in locating online services; information, databases and

documents; making inquiries concerning service delivery; and working to provide a 24/7 electronic County Center. 4. Citizen Boards Support: Support Code Enforcement Board, Code Enforcement Special Magistrates, Land Use Appeals Board, and Nuisance Abatement

Board as mandated by County ordinance processing all new cases within 30 days of submittal. 5. Printing Services: Provide consistent and cost-effective printing services through a countywide copier management system and copying services while

maintaining a per impression cost at or below industry standards. SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Public Information 1 Workload/Demand

# of informative materials (news releases, booklets, pamphlets, newsletters, advertising) per year

2,550 2,650 2,750 2,850

# of proclamations & events coordinated for the BOCC/Admin 190 200 210 # of informative materials translated into Spanish per year 290 300 310 320 # of documents/words translated into Spanish per year 208 / 134,927 156 / 114,850 170 / 118,250 175 / 119,000

Efficiency cost per copy of directory services $0.00 $0.48 $0.00 $0.51

Effectiveness % of news releases completed on time 99.5% 99.5% 99.5% 99.5%

Hillsborough Television 2 Workload/Demand

# of new BOCC meetings produced per year 90 72 79 85 # of new Non-BOCC meetings produced per year 146 159 165 171 # of meetings closed-captioned per year 216 172 171 173 # of public information programs/productions produced annually 232 256 260 265

Efficiency average # of projects per PIO team producer each year 87 75 77 79 average # of departments receiving 'new' HTV coverage monthly 39 43 43 43

Effectiveness % programs nationally recognized by peers for quality and effectiveness (% based on number of programs submitted)

66% 70% 70% 70%

internal customer service survey performance rating (scale of 1-10)

8.5 --- --- ---

Continued in "Supplemental Information"

COMMUNICATIONS DEPARTMENT


Personal Services $3,127,236 $2,549,306 $1,776,197 $1,843,473 Operating Expenditure/Expense 639,005 705,855 405,935 410,065 Capital Equipment 459,242 239,682 136,086 89,733 Capital Projects 26,911 0 0 0

Total $4,252,394 $3,494,843 $2,318,218 $2,343,271 FY 08 FY 09 FY 10 FY 11

Budget by Fund Actual Adopted Recommended Planned Countywide General Fund $3,379,814 $2,880,833 $1,967,139 $1,995,810 Unincorporated Area Special Purpose Fund 586,193 464,010 351,079 347,461 Countywide Special Purpose Revenue Fund 0 150,000 0 0 Intergovernmental Grants 286,387 0 0 0

Total $4,252,394 $3,494,843 $2,318,218 $2,343,271 Funded Positions 45 35 25 25 Funded FTE Positions 44.50 34.50 24.50 24.50 The FY 08 adopted budget was funded below continuation level. It removed funding for two positions, a Housing Assistance Specialist in quasi-judicial Board support and a Real Time Captioner. It also included an efficiency totaling $14,400 that converts the printed version of the County's employee newsletter to an electronic format. Further reductions included operational budget cuts in quasi-judicial Board support totaling $35,795. The FY 09 adopted budget removed eight positions and other operating costs totaling $714,400. These budget cuts eliminated five town hall meetings, provided for 50% fewer on-location video shoots, decreased production planning by 70%, eliminated value spots promoting County services, and reduced public information programming by 50%. During FY 08, six positions in the community relations section were transferred to the Public Works Department. Additionally, two Webmaster positions were transferred to the Communications Department from the Information and Technology Services Department to provide website update support. Two limited duration positions and operating funds were added at a one-time cost of $150,000 in the Courts Technology Fund. The FY 10 recommended budget removes eight positions totaling $658,532 through efficiencies and budget cuts. These positions include a Print Services Manager, one Station Manager, three TV Producers, one Broadcast Engineer, one Videographer, and a Production Assistant. The Communications Department budget eliminates all Hillsborough Television’s coverage of non-BOCC meetings. These include the Citizen Action Center, Metropolitan Planning Organization, Planning Commission, Public Transportation Commission, Transportation Disadvantage, Public Safety coordinating Council, Port Authority, Hartline, Zoning, Juvenile Justice Council, Tourist Development Council, and the Charter Review Board (when in session). This budget cut also discontinues all new public information service announcements, and short segments which include FAQs, County Connection, News Break, and Government 101. There was a total of $190,492 of efficiencies. This includes the Print Services Manager position listed above. The two limited duration positions added in FY 09 have expired and are not part of the FY10/11 budget. The FY 11 planned budget will be funded at continuation level.

COMMUNITY LIAISON SECTION

MISSION: Serve as liaisons between the County Administrator and the African-American, Hispanic, Asian-American, and disabled communities; serve as advocate for these communities and coordinate efforts to identify, address, and resolve problems. The Asian-American Liaison assists in practical matters concerning visits from foreign officials and dignitaries. The Americans with Disabilities Act Liaison coordinates issues affecting County residents with disabilities. Criminal Justice's mission is to create and maintain public/private partnerships and encourage collaboration to advance common interests of the adult and juvenile criminal justice systems while achieving the County's crime reduction goals. KEY OBJECTIVES: 1. Community Liaisons increase advocacy and outreach activities between the African-American, Hispanic, Asian-American, and Criminal Justice

communities by 3% each year and respond to queries within 24 hours. Asian-American Liaison assists in matters concerning visits from foreign officials and dignitaries, coordinates and networks with County agencies, inter-counties, state and international groups.

2. Americans with Disabilities Act Liaison represents County on disability issues and increases awareness about the 1990 ADA and other applicable disability rights law; ensures County Title II compliance with ADA, including development, review, and update of ADA Transition Plan including architectural, communication, and procedural barriers and modifications; increasing advocacy and outreach by 3% each year, and respond to queries within 24 hours.

3. Criminal Justice Liaison represents the County for public safety, adult and juvenile criminal justice, mental health, and substance abuse issues to ensure County interests are represented and communicated clearly; builds and maintains strong collaborations with stakeholders and various segments of the community to create, coordinate, support, enhance or sustain crime reduction projects; secures 75% of the grants applied for; manages and monitors those grants; manages trust and general funds; is active with Public Safety Coordinating Council, Anti-Drug Alliance, Baker Act and other related groups to reduce violent crime and property crime; advocates for criminal justice programs that include best-practice or evidence based models; and pursues cost effective measures such as decriminalization of the mentally ill. The crime ranking for Hillsborough County will be the lowest of any large urban county in Florida by FY 15 (Strategic Plan Goal 5, BOCC Objectives D, E, & F).

SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

African-American Affairs Liaison 1 Workload/Demand

# of community meetings/programs as County advocate 503 503 --- --- # of Heritage events 1 1 --- --- # of workshops/seminars/presentations planned and conducted 8 9 --- --- # of media outreach/contacts 9 9 --- --- # of HTV shows planned and conducted 4 4 --- --- # of public information pamphlets/media items 1,112 1,165 --- --- # of interdepartmental coordination efforts 30 30 --- --- # of queries received and handled 937 965 --- ---

Efficiency cost per Heritage event --- --- --- --- ratio of sponsorship $ to value to County $ --- --- --- ---

Effectiveness % of queries responded to within 24 hours --- --- --- --- % of efforts with satisfactory arbitration/resolution 96.0% 97.0% --- ---

Americans with Disabilities Act Liaison 2 Workload/Demand

# of community meetings/programs as County advocate 265 250 --- --- # of workshops/seminars/presentations planned and conducted 12 12 --- --- # of public information pamphlets, newsletters, fact sheets 9,606** 3,500 --- --- # of media outreach/contacts 5* 5 --- --- # of HTV shows planned and conducted 3 0 --- --- # of site visits 20* 20 --- --- # of disability awareness activities 4 2 --- --- # interdepartmental coordination, technical assistance requests 42 40 --- --- # of queries received and handled 2 595 700 --- --- *Estimates. Continued in "Supplemental Information"

COMMUNITY LIAISON SECTION


Personal Services $984,534 $932,346 $753,917 $754,907 Operating Expenditure/Expense 53,478 56,313 30,511 40,900 Grants & Aids 1,561,527 460,654 1,190,455 506,648 Other Uses 100,000 0 100,000 0

Total $2,699,539 $1,449,313 $2,074,883 $1,302,455 FY 08 FY 09 FY 10 FY 11

Budget by Fund Actual Adopted Recommended Planned Countywide General Fund $722,378 $784,528 $625,310 $641,909 Countywide Special Purpose Revenue Fund 31,533 168,449 273,995 321,618 Intergovernmental Grants 1,945,628 496,336 1,232,048 541,410

Total $2,699,539 $1,449,313 $2,131,353 $1,504,937 Funded Positions 12 12 12 9 Funded FTE Positions 12.00 12.00 10.50 7.50 The FY 08 adopted budget shifted funding for the Hispanic Affairs Liaison's Public Relations Information Representative from the Unincorporated Area General Fund to the Countywide General Fund. Budget cuts resulted in the elimination of the Senior Personnel Assistant position, which provided office support for the Special Liaisons and a General Manager III position in the Criminal Justice section. The FY 08 adopted budget was increased to include one year funding of $500,000 for the TCE Diversion program grant. The FY 09 adopted budget was funded at continuation level. The FY 10 recommended budget eliminates a Public Relations Information Representative position that provided support for the Hispanic Liaison. In addition, the African-American, Asian-American and Hispanic Liaisons are reduced from full-time to part-time. Funding of $5,000 to the Alliance for Citizens with Disabilities for public awareness activities is also eliminated. Efficiencies of $10,360 represent a reduction in travel, public awareness program, office supplies, memberships, and training. The Consumer Protection function is being eliminated in FY 10, with a Chief Investigator being transferred to the Criminal Justice Liaison to assist in public safety issues. During FY 10, two limited durations positions (a Social Services Specialist and a Community Services Coordinator I) funded through the Florida Department of Law Enforcement Project Safe Neighborhood Anti-gang grant will end. A Business Analyst I limited duration position funded from the Substance Abuse and Mental Health Services Jail Diversion Program grant will also end during FY 10. The FY 11 planned budget is funded at continuation level.

CONSUMER PROTECTION AND PROFESSIONAL RESPONSIBILITY AGENCY

MISSION: Enforce consumer protection laws through investigations and mediation; conduct consumer education programs; and present cases to the Consumer Protection Board and the State Attorney for review and/or prosecution. Investigate allegations of employee conduct that is unethical, criminal or discriminatory in nature, including alleged violations of Hillsborough County's Statement of Ethics, Hillsborough County's policies prohibiting discrimination and harassment, Section 112.3187 of the Florida Statutes, and maintain and respond to calls received by the employee "hotline." KEY OBJECTIVES: 1. Receive, investigate, mediate and/or refer 900 written consumer complaints. 2. Conduct 80 consumer outreach/education events at schools, community events, civic and neighborhood meetings. 3. Complete 12 consumer related criminal investigations for prosecution. 4. Receive, respond and assist citizen inquiries on consumer protection matters. 5. Complete Professional Responsibility investigations within 55 days. 6. Complete 28 PRS training sessions for employees. 7. Respond to employee or citizen "Hotline" inquiries or complaints within 6 hours. SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Investigation and Prosecution of Consumer Complaints 1,3,4 Workload/Demand

# of complaints received, investigated and opened by CPA 873 900 900 900 # of investigations referred to another agency 99 87 90 90 # of criminal investigations forwarded to State Attorney for prosecution

11 12 13 13

Efficiency # of cases investigated per Investigator (annual avg.) 87 100 100 100 # of cases in “open” status per Investigator (avg.) 20 21 21 21

Effectiveness % of criminal investigations accepted for prosecution State Attorney or Statewide Prosecutor

100% 90% 100% 100%

Cash recovery, savings and services returned to citizens due to CPA investigation

$701,638 $800,000 $800,000 $800,000

Value loss to victims in criminal cases filed $226,095 $300,000 $300,000 $300,000 % of investigations resolved successfully 88.3% 85.0% 85% 85%

Respond to Consumer Complaint Inquiries 1,2,3,4 Workload/Demand

# of citizen service requests, contacts and consumer questions and inquiries

120,532 125,000 126,000 126,000

Efficiency # of citizen service requests contacts, consumer questions and inquiries per investigator (annually)

13,392 13,888 14,000 14,000

Effectiveness avg. # of citizen service requests, contacts, consumer questions and inquiries per work day, per investigator

51.5 53.4 54 54


CONSUMER PROTECTION AND PROFESSIONAL RESPONSIBILITY AGENCY


Personal Services $1,323,340 $1,351,611 $0 $0 Operating Expenditure/Expense 137,601 153,965 0 0

Total $1,460,941 $1,505,576 $0 $0 FY 08 FY 09 FY 10 FY 11

Budget by Fund Actual Adopted Recommended Planned Countywide General Fund $1,460,941 $1,505,576 $0 $0

Total $1,460,941 $1,505,576 $0 $0 Funded Positions 18 17 0 0 Funded FTE Positions 18.00 17.00 0.00 0.00 The FY 08 adopted budget included an operational efficiency which reduced 10% of the operating expense budget in the Professional Responsibility Section in the amount of $4,690. In addition, the department's Consumer Protection program budget was cut by 10% which included the deletion of two full-time Consumer Protection Investigator II positions and a reduction of operating expense of $10,272. The FY 09 adopted budget removed one Senior Equal Opportunity Specialist position reducing the budget by $79,867. The Consumer Protection function will be eliminated in FY 10. Three positions will be transferred to other functions: The Equal Employment Opportunity (EEO) Manager will transfer to the office of the Equal Opportunity Administrator and assume responsibility for all EEO investigations – both internal and external. A Chief Investigator will transfer to Human Resources to consolidate within that department the handling of investigations involving County employees. A Chief Investigator will transfer to the Criminal Justice Liaison to assist in public safety issues.

COUNTY ADMINISTRATOR

MISSION: Ensure County citizens' satisfaction with services provided by Hillsborough County and to be the best county in the nation by doing so. KEY OBJECTIVES: 1. Develop and recommend an annual balanced budget by the first Board meeting in June, to maximize public exposure of the budget. 2. Maintain bond ratings of at least Aa (Moody’s), AA (Standard and Poor’s), and AA (Fitch Ratings) on general obligation debt. 3. Ensure that BOCC policies and administrative directives are current, providing updates by expiration date on Administrative Directives, and present

BOCC agendas at least 3 days in advance of meetings. 4. Implement Service Guarantees through at least 17 County departments. 5. Respond to the community’s needs, as measured by the annual citizen survey, with at least 80% of respondents rating a 6-10 out of 10 and 20% of

respondents rating a 9 or 10 out of 10. SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Workload/Demand # of administrative referrals/administrative assignments 3 3,359/225 3,500/250 3,500/250 3,500/250 # of regular meetings/items/workshops/public hearings 3 21/1,983/6/16 22/2,000/12/16 22/2,000/12/16 22/2,000/12/16 # of budget review meetings 1 13 16 13 13

Effectiveness Deliver balanced annual budget by first BOCC meeting in June 1 Yes Yes Yes Yes % of administrative directives and BOCC policies updated on schedule

3 >90.0% >90.0% >90.0%

% of BOCC agendas presented at least 3 days in advance of meetings

3 100% 100% 100% 100%

% of survey respondents who rate the County 9 or 10 out of 10 5 19.4% >20% >20% >20% )% of survey respondents who rate the County 6 to 10 out of 10 5 80.3% >80% >80% >80% # of county departments offering service guarantees 4 17 17 17 17 % of BOCC agendas presented at least 3 days in advance of meeting

3 100% 100% 100% 100%

Maintain bond rating of at least Aa/AA/AA 2 Aa1/AAA/AA+ Aa1/AAA/AA+ Aa1/AAA/AA+ Aa1/AAA/AA+

COUNTY ADMINISTRATOR



Total $3,484,772 $4,291,893 $2,279,265 $2,311,778 FY 08 FY 09 FY 10 FY 11

Budget by Fund Actual Adopted Recommended Planned Countywide General Fund $3,484,772 $4,191,893 $2,179,265 $2,211,778 Unincorporated Area Special Purpose Fund 0 100,000 100,000 100,000

Total $3,484,772 $4,291,893 $2,279,265 $2,311,778 Funded Positions 38 39 17 17 Funded FTE Positions 38.00 39.00 17.00 17.00 The FY 09 adopted budget included the merger of the Neighborhood Relations Department with the Citizen Action Center under the County Administrator's Department. This action increased the position count under the County Administrator's Department by four full-time positions: one Administrative Specialist and three Community Services Program Coordinator II positions. Consequently, the County Administrator’s budget increased by approximately $625,000 due to the costs associated with the Neighborhood Relations Program which is comprised of $100,000 for the Tree Mini-Grant Program, approximately $200,000 for operating expenses, and approximately $325,000 for personal services. FY 09 budget reductions included the elimination of three positions: Deputy County Administrator ($247,690), Assistant County Administrator for Development and Infrastructure ($194,859), and Senior Administrative Specialist ($84,092). As a result of the merger with Neighborhood Relations and the elimination of three positions, the County Administrator’s overall budget increased by one position and 1.00 FTE. The County Administrator’s Department was restructured to provide more oversight, improve the quality of service, and to better serve the community. The reorganization reflected the reclassification of the Strategic Management Initiatives Officer to the Planning and Infrastructure Services Administrator; the reclassification of the Public Information Officer to the Public Affairs Administrator; the reclassification of the Management and Budget Director to the Management Services Administrator and Budget; the reclassification of the Debt Management Director to the Utilities and Commerce Administrator and Debt Director, the position title change of the Assistant County Administrator for Management Services to the Public Safety Administrator; and the position title change of the Assistant County Administrator for Human Services to the Human Services Administrator. The Management Services Administrator position count and FTE will remain in the Management and Budget Department’s budget and the Utilities and Commerce Administrator position count and FTE will remain in the Debt Management Department’s budget. The FY 10 recommended and FY 11 planned budgets are below the continuation level funding due to the elimination of sixteen positions with a projected cost savings of $1,028,626 in FY 10. These reductions consist of the elimination of nine positions in the Citizen Action Center for a cost savings of $576,476 which include: one unclassified Citizens Action Center Manager, two Managers, one Community Services Program Coordinator, four Public Relations Information Specialist II positions, one Senior Public Relations Information Specialist, and shift differential; the elimination of three positions in Administrative Services for a cost savings of $159,077 which include: one Senior Administrative Specialist, one Executive Secretary, and one Senior Secretary; the elimination of two positions in Neighborhood Relations for a cost savings of $138,915 which include: one Community Services Program Coordinator II and one Administrative Specialist; and the elimination of one position in Strategic Initiatives for a cost savings of $49,262 which include one Office Assistant III and the elimination of one position in Public Affairs for a cost savings of $104,896 which include one unclassified Intergovernmental Relations Manager. The FY 10 recommended and FY 11 planned budgets also reflect the transfer of six positions from Citizen Action Center to the Library District which include four Public Relations Information Specialist II’s and two Senior Public Relations Information Specialists. Additional reductions for both FY 10 and FY 11 budgets include the elimination of the Mini-Grant Program in Neighborhood Relations for a reduction of $96,000 in and a reduction of $244,989 in operating expenses.

DEBT MANAGEMENT DEPARTMENT

MISSION: Manage the County's issuance of debt and its debt obligations in a manner that serves the public interest, complies with the policies and meets the goals of the County Commission; complies with all federal tax and securities laws; ensures that appropriate financial controls are exercised; and enhances the long-term fiscal health of the County. KEY OBJECTIVES: 1. Debt Administration, Issuance and Refinancing -- (A) Identify, analyze and develop new financings to fund infrastructure and capital requirements

approved by the BOCC at the lowest cost and highest possible credit ratings; (B) maximize interest cost savings by refinancing outstanding debt as indicated by financial and/or legal changes; and (C) administer outstanding debt to maintain general credit ratings of at least Aa2/AA/AA; and (D) ensure that Hillsborough County is financially strong enough to influence its destiny by applying efficient and/or effective policies and practices. [Note: Achievement of effectiveness targets for this objective is subject to economic and market conditions over which the Department has no control.]

2. Financial Advisory Services -- Ensure the consistent application of sound financial business principles and compliance with outstanding debt covenants 100% of the time: (A) provide general financial advice to departments and agencies including development of capital financing and business plans; (B) evaluate the creditworthiness and financial condition of bidders/respondents to RFP's; and (C) advise in the preparation and updating of strategic business plans for the Enterprise Systems.

3. Municipal Securities Market Compliance and Disclosure -- Research, compile, and submit financial information to ensure 100% compliance with municipal securities market disclosure requirements.

4. Financial & Credit Evaluations of Conduit Bond Issues -- Evaluate the credit, financial condition, and proposed transaction structures of Community Development District and conduit bond applicants and recommend to the BOCC only those transactions in which there is a reasonable expectation of borrower compliance with scheduled debt repayment.

SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Manage County Debt Obligations 1 Workload/Demand

# of evaluations of funding needs with respect to financing recommendations

45 50 46 52

# of new financings and refundings completed 40 45 40 41 rating agency semiannual updates 1 1 3 3

Efficiency cost of Debt Management per Debt Obligation (Char. 10, 30, & 60 excluding non-debt staff position)

$28,776 $26,141 $17,144 $20,256

Effectiveness % of debt financings/refinancings that maximize interest cost savings

100% 100% 100% 100%

% of debt refinancing opportunities completed 100% 100% 100% 100% bond issuance costs as a % of par amount of bonds issued (Goal: <2%)

1.5% 1.5% 1.5% 1.5%

# of credit ratings reduced for technical reasons (Goal: 0) 0 0 0 0 % of bonds issued that are in compliance with Structuring Guidelines of Debt Policies

100% 100% 100% 100%

true interest cost of debt outstanding as a % of Bond Buyer Index (Goal: < or = to 105%)

80.0% to 95.0% 80.0% to 95.0% 80.0% to 95.0% 80.0 % to 95.0%

County general bond rating at end of fiscal year Aa1/AAA/AA+ Aaa/AAA/AAA Aa1/AAA/AA+ Aa1/AAA/AA+ Customer Service Rated Above Average or Excellent 100% 100% 100% 100% Continued in "Supplemental Information"

DEBT MANAGEMENT DEPARTMENT


Personal Services $877,013 $753,727 $673,562 $617,536 Operating Expenditure/Expense 25,280 36,379 32,229 32,252 Capital Equipment 0 1,000 0 0

Total $902,293 $791,106 $705,791 $649,788 FY 08 FY 09 FY 10 FY 11


Total $902,293 $791,106 $705,791 $649,788 Funded Positions 6 5 5 5 Funded FTE Positions 6.00 5.00 5.00 5.00 The FY 08 adopted budget reflected a reduction of $1,000 per year to the operating budget in telecommunications. The FY 09 adopted budget reflected a reduction of one Debt Manager position. The FY 10 recommended and FY 11 planned budgets include the Manager of Business Services position being split funded to reflect the current assignment of duties. This realignment transfers .5 FTE totaling $76,486 from the General Fund to the Solid Waste Enterprise Fund. Operating costs are decreased by $4,638 in both FY 10 and FY 11 reflecting a ten percent reduction. A Housing and Finance Advisor position is eliminated and operating costs are reduced $4,638 as efficiencies. This position was transferred to Debt Management during FY 09 and was not reflected in the Department’s FY 09 adopted budget. In FY 11, a Debt Finance Manager position will be funded through January 2011 and will then be eliminated resulting in cost savings of $75,000.

ECONOMIC DEVELOPMENT DEPARTMENT

MISSION: Improve employment opportunities of County residents by encouraging creation and retention of quality jobs throughout the entire range of economic activities in the County. KEY OBJECTIVES: 1. Work with public and private organizations to promote job growth through corporate/business relocation, retention, and expansion; increase the number

of corporate prospects making a commitment to at least 25%. 2. Provide information, technical assistance, business disaster information, workshops/counseling, and access for financing to existing and startup small

businesses, responding within three days to requests. 3. Provide assistance to disadvantaged minority/disadvantaged women and small business enterprises (DM/DWBE & SBE) to increase their participation in

the County's procurement programs, reaching 466 bid reviews in FY 11. 4. Encourage growth and retention of the County's agri-business industry, resolving at least 65% of agriculture projects/issues. 5. Promote the growth of tourism/convention activity and spending within the County by administering with the Tourist Development Council tourist

development tax receipts and providing technical assistance to recipient agencies, increasing assistance to tourism entities by 5% annually. 6. Encourage private investment in the University Area by administering the Enterprise Zone Program, targeting a 2% annual increase in new businesses

and jobs for area residents. 7. Support economic development initiatives that promote the creation and retention of quality jobs that result in a local average wage exceeding the State

average by at least 5% and equal to at least 95% of the national average by FY 09 (Strategic Plan Goal 2, Objective A). 8. Reduce the percentage of County residents living in poverty to the lowest quartile of counties in the State of Florida based on the 2010 Census (Strategic

Plan Goal 2, Objective B). 9. Support economic development initiatives that maintain an annual unemployment rate at least 1 percentage point below the State and national averages

(Strategic Plan Goal 2, Objective C). 10. Support economic development initiatives that maintain annual employment growth rates equal to or greater than the State and national averages by FY

09 (Strategic Plan Goal 2, Objective D). 11. Diversify economic base by targeting appropriate new industries in order to improve the average wages and reduce unemployment as measured by the

objectives above (Strategic Plan Goal 2, Objective G). SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Corporate Business Development 1, 7-11 Workload/Demand

# of corporate projects/contacts 39 40 40 40 Efficiency

avg. number of new jobs per project 105 100 100 100 Effectiveness

# of corporate prospects making a commitment 12 15 15 15 % of total job growth that can be attributed to corporate development activity

*12.0% 20.0% 20.0% 20.0%

% of corporate prospects making a commitment 30.1% 30.0% 30.0% 30.0% Small Business Development 2,6-11 Workload/Demand

# of small business clientele points of assistance 27,236 28,000 28,000 25,000 # of workshops conducted for start-up businesses 197 165 165 170 # of workshops conducted for existing businesses 25 45 45 46 % of workshops conducted in Spanish 26 25 26 26 # of on-site business surveys 180 175 175 180 # of Enterprise Zone technical assistance/requests for info 517 79 80 82 # of Enterprise Zone tax credit applications submitted/assisted 17 10 11 12 # of Enterprise Zone Board meetings & workshops 9 5 11 12

Efficiency avg. # of workshop attendees per month 294 170 173 176 avg. # of phone calls, walk-ins, e-mails, & outreach per month 1863 1,500 1530 1560 avg. # of technical assistance/research/request for info per month 18 7 7 7 Continued in "Supplemental Information"

ECONOMIC DEVELOPMENT DEPARTMENT


Personal Services $1,722,199 $1,756,893 $1,441,711 $1,220,287 Operating Expenditure/Expense 519,982 519,398 488,458 487,343 Grants & Aids 4,449,056 0 0 0

Total $6,691,237 $2,276,291 $1,930,169 $1,707,630 FY 08 FY 09 FY 10 FY 11

Budget by Fund Actual Adopted Recommended Planned Countywide General Fund $1,719,851 $1,710,068 $1,427,260 $1,201,734 Sales Tax Revenue Fund 214,678 240,567 243,733 246,720 Intergovernmental Grants 307,652 325,656 259,176 259,176 Cap Impr Commercial Paper Program Fund 4,449,056 0 0 0

Total $6,691,237 $2,276,291 $1,930,169 $1,707,630 Funded Positions 24 24 18 18 Funded FTE Positions 20.18 20.18 14.18 14.18 The FY 08 adopted budget was below continuation level funding due to the elimination of the Business Retention Program ($82,772) which include eliminating an Executive Secretary and transferring the split funding of the Manager of Business Retention and Tourism Development from the Countywide General Fund to full funding in the 3% Tourist Development Tax Fund. The Business Retention Program collaborated with public and private organizations to promote job growth through business relocation, retention, and expansion. The FY 08 adopted budget included an increase from .50 FTE to 1.00 FTE for the Community Services Program Coordinator. The FY 09 adopted budget reflects budget reductions totaling $79,955 with $12,000 derived from a workshop calendar efficiency. The efficiency is the cost savings of the reduced number of workshop calendars for printing, binding, and postage due to the launch of the Small Business Information Center On-Line Services Application which allows clients to view the calendar of workshops and register for workshops online in lieu of printing and mailing. Additional budget reductions include: reducing operating cost for the Hillsborough Grown Promotion Program by $7,000 which will eliminate the promotional materials provided to Hillsborough County retail outlets that increases the awareness of the agriculture industry and its importance to the community; reducing Small Business Information Center Business Disaster by $26,250 which will eliminate the $22,250 for renting space for the Business Disaster Assistance Center which also serves a dual purpose as the MBE/SBE Construction Plans room and training room, as well as $4,000 that was used for operating expenses to purchase and fill the Business Emergency Recovery Toolkit bags with materials for clients not in one of the CDBG areas; reducing Project Impacts and Cost Analysis by $10,000 will eliminate the ability to hire a professional to provide an in-depth statistical regression analysis of economic and fiscal impact of direct job creation as well as indirect and induced job creation; and reducing the Economic Policy and Land Use Policy Inputs by $10,000 which eliminates the ability to hire a professional to provide insight into which industries have strong propensities for foreign trade by preparing statistical analysis of international trade data and policy related issues. The Business Analyst position is split funded between the Countywide General Fund at 50% and the Intergovernmental Grants Fund at 50%. This position will remain a full time position as long as grant funding is available. The FY 10 recommended and FY 11 planned budgets are below continuation level funding as a result of budget reductions in the projected amounts of $531,298 in FY 10 and $535,021 in FY 11 and efficiencies in the projected amounts of $76,580 in FY 10 and $78,580 in FY 11. The budget reductions include eliminating an unclassified Minority Business Enterprise Manager, an unclassified Manager of Planning and Administration, a Contracts Manager, an Office Assistant III, a Business Analyst, and an Office Assistant as well as reducing operating expenses. The efficiencies include the elimination of the Bond Readiness Training for $50,000, and a reduction in operating expenses in Administration, Agriculture Industry Development, Corporate Business Development, Small Business Information Center, and Disadvantaged Minority/Disadvantaged Women and Small Business Enterprise Program.

EMERGENCY DISPATCH CENTER

MISSION: Coordinate all efforts in the preservation of life and property with expediency, accuracy and compassion. KEY OBJECTIVES: 1. Answer, triage, and allocate appropriate emergency resources for over 200,000 requests for service within 90 seconds, providing pre-arrival medical

instructions for all 9-1-1 callers and the dispatch of Advanced Life Support (ALS), Basic Life Support (BLS), and fire apparatus. 2. Notification to the State of Florida Warning Point (SWP) of any existing or potential hazards that may threaten the population, property or natural resources

countywide. 3. Process 24x7 requests from Law Enforcement Agencies concerning rape victims and notification of the on duty personnel for the Nurse Examiner

Program (NEP) operated by the Crisis Center. 4. Provide 24x7 call processing and dispatching for mental health transports countywide for the Crisis Center. 5. Maintain databases that are necessary to assure accurate location and response scenarios. 6. Maintain the administrative integrity of BOCC appointed Emergency Medical Planning Council (EMPC). 7. Provide all necessary administrative actions for 33 personnel. 8. Provide alpha-numeric pager notifications for significant events to appropriate agencies. SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Fire/Medical Emergency Dispatch Workload/Demand

# of fire, medical, mental health & miscellaneous calls received 1 222,436 227,997 233,697 229,289 # of outbound calls to coordinate resources and notifications 1 98,402 100,862 103,384 105,969 # of NEP calls & notifications 3 404 414 424 434 # of incidents reported to SWP 2 140 151 163 176 # of average monthly radio transmissions to fire/medical personnel

1 181,377 188,632 196,177 204,024

# of mental health calls processed & dispatched 4 5,146 5,274 5,405 5,540 # of EMPC meetings held annually 6 7 10 7 10 # of HRIS entries payroll, training, and personnel actions 7 1,980 2,039 2,101 2,164 # of entries into Computer Aided Dispatch System (CAD) databases

5 771,367 809,935 830,183 850,937

# of CAD call entries for dissemination 1 110,715 113,482 116,319 119,226 # of notifications made to agencies 8 2,219 2,274 2,330 2,388

Efficiency # of calls per FTE (annual average) 1 7,414 7,599 7,788 7,982 average 9-1-1 answer time (in seconds) 1 4.0 3.5 3.5 3.0 # of CAD calls entered per FTE 1 3,690 3,782 3,876 3,972 # of outbound calls made per FTE 1 3,280 3,362 3,446 3,532

Effectiveness average compliance % for Emergency Medical Dispatch (EMD) 1 98.8% 99% 99.2% 99.2% average annual hours of training per FTE 1-4 48 48 48 48 average annual hours of EMPC meeting preparation, attendance, and minute transcription

6 280 400 280 400

average annual hours of CAD data entry 5 930 976 1,001 1,026 customer satisfaction 1-7 97.5 98 98.2 98.4

EMERGENCY DISPATCH CENTER



Total $2,340,534 $2,738,441 $2,272,073 $2,284,995

FY 08 FY 09 FY 10 FY 11

Budget by Fund Actual Adopted Recommended Planned Countywide General Fund $169,071 $252,169 $173,141 $176,654 Unincorporated Area General Fund 1,853,312 2,052,416 1,733,361 1,764,782 Countywide Special Purpose Revenue Fund 316,651 433,856 365,571 343,559 Intergovernmental Grants 1,500 0 0 0

Total $2,340,534 $2,738,441 $2,272,073 $2,284,995

Funded Positions 33 33 30 30 Funded FTE Positions 33.00 33.00 30.00 30.00 The FY 08 adopted budget removed two part-time administrative positions as efficiency and it added two Emergency Dispatcher positions to address the increased call volume resulting from the County's population growth. These positions have been funded with non-ad valorem sources. An additional $54,095 of operational funding increased the budget to contract a higher level of repair service for the department's mission critical, sensitive database, and dispatching systems. This operational budget also included a $32,000 increase for both FY 08 and FY 09 to support an Emergency Operations Center upgrade and build out scheduled for second quarter FY 08 through mid-FY 09. The FY 09 adopted budget was funded at the continuation level. The FY 10 recommended budget removed three positions totaling $196,466. These positions are two Communication Supervisors and a Digital Communication Dispatcher. This reduction will diminish capacity and increase call answering time from four seconds to five seconds. FY 11 planned budget is funded at continuation level.

EMERGENCY MANAGEMENT DEPARTMENT

MISSION: Serve as the focal point for emergency management in Hillsborough County. Provide support to citizens, businesses, and government agencies in all matters relating to emergency management. Develop, implement, and maintain a comprehensive, all hazards approach to disaster preparedness, response, recovery, and mitigation that incorporates the National Incident Management System (NIMS) guidelines as well as State and local directives and guidelines. KEY OBJECTIVES: 1. Maintain a comprehensive public education program to inform the public about hurricane preparedness and emergency management. 2. Maintain a comprehensive, all-hazards exercise program that conforms to the National Incident Management System (NIMS), Homeland Security Exercise

& Evaluation System (HSEEP), and other applicable standards and protocols. 3. Coordinate the evacuation and sheltering of county residents during an impending or existing emergency situation. 4. Meet or exceed state and regional standards for emergency shelter capacity. 5. Assist county departments/agencies, healthcare facilities, and local businesses in maintaining a high level of emergency preparedness. 6. Maintain a state-approved countywide Comprehensive Emergency Management Plan (CEMP). 7. Maintain a highly skilled and professional Emergency Management workforce through continued professional development of staff. SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Emergency Management Workload/Demand

# of presentations/lectures/media interviews requested 1 157 110 110 110 # of exercises 2 7 6 6 6 # of evacuation orders issued 4 1* TBD TBD TBD

Efficiency % of requests for presentations/lectures met 1 99% 100% 100% 100% % shelter capacity compliance 4 100% 100% 100% 100% % of County Administrator employees with approved disaster plan

5 95% 95% 95% 95%

% of healthcare facility CEMP reviews completed within 60 days 5 98% 100% 100% 100% Effectiveness

% of customers reporting 4 or 5 on overall satisfaction with presentations/lectures

1 100% 98% 98% 98%

% of exercise participants reporting 4 or 5 on improved readiness 2 75% 75% 75% 75% maintenance of state approval of CEMP 6 yes yes Yes Yes % of EM professional staff with FEMA Professional Development Series (PDS) Certificate

7 37.5% 37.5% 37.50% 37.50%

% of EM professional staff with FEMA Advanced Professional Development Series (APS) Certificate

7 37.5% 37.50 37.50% 37.50%

% of EM professional staff with Florida Professional Emergency Manager (FPEM) Certification

7 62.50% 62.50% 62.50% 62.50%

% of citizens reporting 4 or 5 on overall satisfaction 1-8 100% 95% 95% 95% *Evacuation order for Tropical Storm Fay rescinded. **As required by Florida Governor’s Shelter Deficient Reduction Report and Tampa Bay Regional Planning Council’s Hurricane Evacuation Study

EMERGENCY MANAGEMENT DEPARTMENT


Personal Services $984,868 $903,256 $844,779 $848,213 Operating Expenditure/Expense 432,196 360,024 272,450 273,136 Capital Equipment 16,933 0 10,000 10,000 Grants & Aids 0 15,000 0 0

Total $1,433,997 $1,278,280 $1,127,229 $1,131,349

FY 08 FY 09 FY 10 FY 11

Budget By Fund Actual Adopted Recommended Planned Countywide General Fund $1,008,136 $971,284 $792,755 $796,495 Intergovernmental Grants 425,861 306,996 334,474 334,854

Total $1,433,997 $1,278,280 $1,127,229 $1,131,349

Funded Positions 13 11 9 9 Funded FTE Positions 13.00 10.60 9.00 9.00 The FY 08 adopted budget added $10,000 of capital funding to cover the cost of a satellite repeater system enhancing the capabilities of County satellite phones when line-of-site communications are not available during a disaster event. The FY 09 adopted budget cut $36,000 of operational funding for the EOC Mass Casualty Medical Director contract. Three efficiencies submitted reduced the hours of a Senior Planner position, eliminate an Administrative Specialist, and a Community Services Program Coordinator I position totaling $121,141 in budget reductions. The FY 10 recommended budget cuts two positions (a Senior Planner and a Chief of Operations) and operating funds. The removal of these two positions will impact compliance with the State mandate for a Comprehensive Emergency Management Plan, leadership of the Hillsborough County Emergency Management Disaster Recovery Committee, the review and approval of the Comprehensive Emergency Management Plan for the County Nursing Homes, disaster preparation briefings to the public and overall operations of the Emergency Operations Center. FY 11 planned budget is funded at continuation level.

EQUAL OPPORTUNITY ADMINISTRATOR

MISSION: Enforce the Human Rights Ordinance 00-37 and all related laws to ensure equal opportunity for all residents in unincorporated Hillsborough County. KEY OBJECTIVES: 1. Complete investigations of employment, housing, and public accommodations filed under the Human Rights Ordinance within 180 days. 2. Respond to citizen's requests for assistance and service within 24 hours. SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Investigation of Complaints 1 Workload/Demand

# of complaints received 37 53 66 79 # of employment discrimination complaints filed 14 20 27 30 # of other discrimination complaints filed 0 1 1 1 # of housing complaints filed 23 32 38 48 # of complaints resolved 32 43 56 68

Efficiency % of complaints resolved vs. complaints received 62.0% 81.0% 84.0% 86.0%

Effectiveness average time for complaint resolution (in days) 200 180 180 180

Citizens Requests for Assistance 2 Workload/Demand

# of telephone inquiries/written requests for assistance 1,677 2,369 2,779 3,673 # of referrals to another agency 299 373 428 569

Efficiency # of calls per staff person 473 669 859 1200

Effectiveness % of requests addressed within 24 hours 97.7% 98.0% 98.0% 98.0% % of customer satisfaction 90.0% 90.0%

EQUAL OPPORTUNITY ADMINISTRATOR


Personal Services $297,147 $310,572 $235,488 $235,100 Operating Expenditure/Expense 18,732 2,555 ($116,502) ($113,997)

Total $315,879 $313,127 $118,986 $121,103 FY 08 FY 09 FY 10 FY 11

Budget by Fund Actual Adopted Recommended Planned Countywide General Fund $193,629 $138,218 $55,552 $56,858 Intergovernmental Grants 122,250 174,909 63,434 64,245

Total $315,879 $313,127 $118,986 $121,103 Funded Positions 4 4 3 3 Funded FTE Positions 4.00 4.00 3.00 3.00 The FY 08 adopted budget was funded at continuation level. The FY 09 adopted budget realigned 50% of the Equal Opportunity Administrator's salary from the Countywide Area General Fund to the Fair Housing Assistance grant. The FY 10 recommended and FY 11 planned budgets reflect budget reductions in the Countywide Area General Fund in the amount of $76,455. The recommended and planned budgets include the elimination of two positions: one Equal Opportunity Administrator and one Equal Opportunity Specialist; the transfer of one Senior Equal Opportunity Specialist and operating expenses from the Countywide General Fund to the Fair Housing Assistance Program grant (50%) and the HOME Investment Partnerships Program (HOME) grant (50%), maximizing the HOME award amount of $35,000. The recommended and planned budgets also reflect the transfer of one Equal Employment Opportunity Manager position from the Consumer Protection and professional Responsibility Department. The reduction of one position may negatively impact the department’s ability to receive, investigate, and resolve housing complaints filed.

EXTENSION

MISSION: Extend research based information from the University of Florida, Institute of Food and Agricultural Sciences (IFAS) and USDA in Agriculture, Family and Consumer Sciences, Urban Horticulture, and Youth Development to Hillsborough County agricultural producers, families, and businesses to help recipients make decisions that contribute to improving their lives. KEY OBJECTIVES: 1. Provide youth development and leadership educational programs through 4-H to Hillsborough County residents (ages 9-19) delivered by staff and trained

volunteers, increasing contacts by 2% annually. 2. Provide research based information/education to agricultural producers and information concerning agriculture as an industry to the Hillsborough County

public, assisting agricultural Farm-Gate value growth by 3% annually. 3. The Urban Horticulture program provides homeowners and professional horticulture service workers information/education on Best Management Practices

for composting, water conservation and environmental landscape management, with 70% of attendees reporting adopted conservation techniques. 4. Family and Consumer Sciences programs in nutrition, home environment, parent education and financial management will help County residents make

decisions that improve their lives. Clients will report improved knowledge by 2% annually. 5. Information delivered via technology will increase by 2% annually. SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

4-H and Youth Programs 1 Workload/Demand

# of 4-H trained volunteers 1,849 1,482 1,558 1,590 Efficiency

average # of contacts/topic area 18,055 13,652 14,883 15,181 Effectiveness

# of educational programs 1,183 1,129 1,990 2,029 Agriculture Programs 2 Workload/Demand

# of publications distributed 5,951 18,361 18,728 19,103 Efficiency


Hillsborough County Farm-Gate Ag product $ value $760 million $790 million $805.8 million $821.92 million Urban Horticulture Programs 3 Workload/Demand

# Master Gardener/Compost/Horticulture volunteers coordinated 130 145 145 155 Efficiency


% of responses to client requests within one day 92% 93% 94% 94% % of Waterwise Workshop attendees reporting adopted conservation techniques

99% 99% 99% 99%

Family & Consumer Sciences (F&CS) Programs 4 Workload/Demand

# of educational publications prepared and distributed 99,555 103,077 105,138 107,241 Efficiency


# of nutrition clients reporting improved nutritional changes 913 765 780 796 Cooperative Extension Department 5

Use of website-# of visits (Hillsborough.extension.ufl.edu) 246,965 336,095 342,816 349,673 % program participants reporting prompt attention to needs 99% 99% 99% 99%

EXTENSION


Personal Services $1,261,284 $1,454,307 $1,034,751 $858,886 Operating Expenditure/Expense 287,674 333,256 316,513 292,888 Capital Outlay 20,208 0 0 0

Total $1,569,166 $1,787,563 $1,351,264 $1,151,774

FY 08 FY 09 FY 10 FY 11

Budget by Fund Actual Adopted Recommended Planned Countywide General Fund $1,459,832 $1,627,117 $1,192,198 $988,550 Unincorporated Area Special Purpose Fund 33,719 57,996 51,066 55,224 Intergovernmental Grants 102,959 102,450 108,000 108,000

Total $1,596,510 $1,787,563 $1,351,264 $1,151,774 Funded Positions 32 31 25 21 Funded FTE Positions 27.86 26.86 21.90 17.90 The FY 08 adopted budget included a reduction of one Senior Secretary position at the Ruskin Aquaculture and the elimination of a Natural Resources Extension Agent. The FY 09 adopted budget included the reduction of one Extension Agent-Small Farms position. The use of polycon conferencing equipment resulted in efficiency savings of $1,170 in travel costs. Travel expenses for the 4H Expanded Food Nutrition Education Program Agent was transferred to the University of Florida resulting in efficiency savings of $1,000. The FY 10 recommended includes efficiency savings and budget reductions in the amount of $410,988, transferring funding for the Florida Yards and Neighborhood Urban Horticulture Program Coordinator position to the Florida Yard and Neighborhood Program Tampa Bay Water grant, and reducing the operating expenditure budget for contractual non-payroll personnel, office supplies, computer software, electricity, and general operating supplies and minor equipment. Budget reductions include the elimination of eight positions: one Accountant I position, one Senior Secretary position, one Senior TV Producer/Director position, one Family Relations Extension Agent position, and two part-time Program Assistant positions (Horticulture and 4-H). The elimination of these positions may create negative service impacts in the following areas: day-to-day accounting activity, financial reporting and management of the budget; production of educational videos that began in 1987 and currently cablecast on Hillsborough County TV, script writing, video shoots and video edits, graphic creation, and equipment installation and troubleshooting; educational workshops and seminars related to child growth and development, parenting skills, stress management, balancing work and family seminars; horticulture and pest control maintenance of the Bette S. Walker Discovery Garden; coordination and implementation of education workshops, day camps, Ag-Venture program, and 4-H educations programs; and Aquaculture Lab administrative support. The FY 11 planned budget includes additional budget reductions in the amount of $219,985, eliminating four positions. The elimination of these positions will impact the following areas: planning and implementation of programs to help low income families, especially those with young children, to acquire knowledge necessary for nutritionally sound diets; basic clerical tasks, participant workshop and conference registration, website information updates, and program survey data input; answering and directing telephone calls, office opening and closing, television and security monitor activation, COOP server tape exchange, compiling monthly statistic reports; setting up for workshops and conferences, and routine cleaning and maintenance of the facility.

FIRE RESCUE DEPARTMENT

MISSION: Protect life and property through fire prevention, investigation, and education, advanced life support, fire suppression, hazardous materials response/mitigation and other emergency services during both natural and man-made emergencies in the unincorporated areas of Hillsborough County in the most effective, professional, and efficient manner possible. KEY OBJECTIVES: 1. By FY 15, ensure Advanced Life Support personnel continue to arrive within 7 minutes, 67 % of the time throughout unincorporated Hillsborough County.

(Goal 5, Objective G) 2. By FY 15, ensure Advanced Life Support transport vehicles continue to arrive within 9 minutes, 71% of the time throughout unincorporated Hillsborough

County year. (Goal 5, Objective H) 3. By FY 15, ensure the response time in the designated urban area continues to be within 6 minutes, 62% of the time (Goal 5 Objective I) 4. By FY15 ensure the response time in the designated suburban area continues to be within 7 minutes, 67% of the time. (Goal 5 Objective J) 5. By FY 15, ensure the response time in the designated rural area continues to be within 10 minutes, 70% of the time .(Goal 5 Objective K) 6. Provide professional certified training to all career response personnel (paramedics, firefighters, and cross trained) and 180 volunteer firefighters at an

average of 50 hours per career person and 45 hours per volunteer firefighter, per year. 7. Provide fire prevention and life safety activities through fee supported fire prevention inspections to 85% of all commercial occupancies every two years

year and minimize property loss from fire through inspections, which evaluate each site's code compliance. Close 50% of open investigations of fires and other related emergency incidents; complete construction plans review with an average turn around time of 45 working days. In public education we will provide fire and life safety education through educational programs, static displays, news articles and media releases.

SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Fire Rescue Emergency Response Times 3,5 Workload/Demand

# of unique calls1 81,704 83,338 85,004 86,704 Efficiency

average response time in new urban area2 5.7 min 5.7 min 5.7 min 5.7 min average response time in new suburban area2 6.3 min 6.3 min 6.3 min 6.3 min average response time in rural area --- --- average response time in new rural area2 8.7 min 8.7 min 8.7 min. 8.7 min.

Effectiveness % of urban fire rescue response time within 5 minutes --- --- --- --- % of new urban fire rescue response time within 6 minutes2 62.2% 62.2% 62.2 62.2 % of new suburban fire rescue response time within 7 minutes2 67.3% 67.3% 67.3 67.3 % of rural fire rescue response time within 10 minutes --- --- --- --- % of new rural fire rescue response time within 10 minutes2 69.3% 70.% 70.% 70% % value of citizen's perceived worth of fire services 89.0% 90.0% 90.0% 90.0% 1Calls for assistance responded to by Fire Rescue whether arrived at or not.

2All types of structures that require ongoing inspection, including commercial/industrial, public structures, apartment complexes, nursing homes/hospitals, and day care facilities.


FIRE RESCUE DEPARTMENT


Personal Services $85,897,137 $91,593,825 $89,943,051 $91,483,904 Operating Expenditure/Expense 20,449,284 24,207,869 24,437,975 25,053,727 Capital Equipment 1,713,784 225,566 150,853 150,853 Capital Projects 70,540 0 0 0 Grants & Aids 716,755 198,099 184,375 184,375

Total $108,847,500 $116,225,359 $114,716,254 $116,872,859 FY 08 FY 09 FY 10 FY 11

Budget by Fund Actual Adopted Recommended Planned Unincorporated Area General Fund $106,458,776 $115,894,332 $114,381,026 $116,537,631 Unincorporated Area Special Purpose Fund 374,920 0 0 0 Intergovernmental Grants 1,873,804 331,027 335,228 335,228 Unincorp Area Capital Projects Fund 140,000 0 0 0

Total $108,847,500 $116,225,359 $114,716,254 $116,872,859 Funded Positions 880 864 859 859 Funded FTE Positions 880.00 864.00 859.00 859.00 The FY 08 adopted budget removed nine Fire Medic I positions, one Deputy Fire Marshall, one Fire Inspector, and two Training Technicians. It also reduced indirect cost allocations by approximately $880,000. This budget increased funding by approximately $1.7 million to cover the rising cost of staff medical examinations, infectious disease medicines, fleet maintenance, fuel costs, and electricity. Further increases to the capital budget of approximately $2.3 million were made to include the replacement of aging firefighter personal protection equipment used in the daily operations of the department. The Board approved the use of approximately $6 million in FY 08 and FY 09 to support the operating activities of the Fire Rescue Department. During FY 08, the responsibility for maintaining fire rescue apparatus was transferred to the Fleet Management Department. Six positions moved to Fleet as a result of this realignment responsibility. An evaluation of fire rescue apparatus by Fleet revealed that certain apparatus and equipment was in need of refurbishment and that some one-time deferred maintenance was required. The FY 09 non-departmental allotments budget includes a one-time allocation of $1,350,000 to cover the cost of fire apparatus refurbishment. The FY 09 Fire Rescue budget includes budget for apparatus and equipment maintenance that will be used to compensate the Fleet internal service fund. This organizational restructuring will provide greater oversight of the maintenance service to the apparatus of 112 units and 95 units of miscellaneous equipment resulting in improved accountability and quality control. The FY 09 adopted budget includes an additional $822,639 in Communication Services Tax funding to cover the cost of uniforms and safety apparel. This budget also eliminates the Diversity Enhancement Program which includes eliminating 10 Fire Medic Recruit positions for a cost savings of $451,672. The FY 10 recommended and FY 11 planned budgets are below continuation funding level due to budget reductions in the projected amounts of $929,673 in FY10 and $715,496 in FY11 and efficiencies in the projected amounts of $66,650 in FY 10 and $78,931 in FY 11. The budget reductions include the elimination of a Community Relations Coordinator, a Volunteer Services Chief, an unclassified Manager of Facilities and Supplies, a Secretary, and an Administrative Specialist. Other reductions include $100,000 in medical and dental services, $126,000 in other professional services, $30,000 in travel reimbursement, and $220,000 for the capital facilities master plan in FY 10 only. The efficiencies include converting the Research, Planning, and Specifications Chief to a non-uniform Manager, outsourcing the Infection Control Program, and discontinuing some professional memberships.

FLEET MANAGEMENT DEPARTMENT

MISSION: Provide County departments with the most effective vehicle and/or other piece of fleet equipment that is safe, efficient and reliable to meet their respective missions. The functions involved in providing this service are fleet acquisition and disposal, preventative maintenance, repairs, fuel service, and motor pool rentals. KEY OBJECTIVES: 1. Maintain mechanic productivity at 1,664 labor hours per year per mechanic providing for 80% of labor hours billed. 2. Maintain a vehicle equivalency unit (VEU) to mechanic ratio of in excess of 300:1. Industry average ranges between 220:1 to 275:1 3. Maintain average downtime (out of service) of 5 days per repair. 4. Attain average vehicle availability (in service) of 92% or better 5. Maintain an average of less than 1% for vehicles and equipment returned for repeat work. 6. Maintain 95% or better satisfactory response to customer service as indicated through comment cards and COIN surveys. 7. Maintain Automotive Service Excellence (ASE) Blue Seal Certified Shop Accreditation for 4 Fleet Shops. 8. Achieve 100% of Fire Apparatus annual pump and aerial testing requirements in accordance with National Fire Protection Assn (NFPA) 1911 standard. 9. Provide over 2 million gallons of fuel to more than 100 sites throughout the County with fuel to be available at all sites 100% of the time. 10. Provide more than $2.5 million in parts achieving an on-demand availability rate of 82% and operating expenses to less than 14% of total parts costs. 11. Manage 55 fleet related contracts ensuring 99.0% of purchases are covered under contract and maintaining an internal processing time of 30 days. 12. Purchase $13M fleet related capital equipment maintaining a total order to receipt timeframe of 6 months. 13. Attain overall customer satisfaction for the motor pool of 4.75 as measured by on-line customer surveys and average annual days vehicles are rented of

180. SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Equipment Repair & Maintenance Services 1-7 Workload/Demand

annual labor hours per mechanic 1,482 1,560 1,664 1664 Efficiency

% of labor billed 71.2% 75.0% 80% 80% Vehicle equivalent unit to mechanic ratio n/a 310:1 320:1 330:1 Average turnaround time (in days): Automotive/Light truck/Small engine n/a 4.3 4.2 4.00 Heavy Truck/Equipment n/a 5.1 5.0 5.0 Fire Rescue/Apparatus n/a 6.2 6.1 6.0

Effectiveness % of Fleet available for use : Automotive/Light truck/Small engine n/a 92% 93% 95% Heavy Truck/Equipment n/a 91% 92% 94% Fire Rescue/Apparatus n/a 90% 91% 92% % of repeat work .8% .8% .8% .8% Heavy Truck/Equipment n/a 91% 92% 94% Fire Rescue/Apparatus n/a 90% 91% 92% % of repeat work .8% .8% .8% .8% % customer rating service good to excellent (4 to 5) 97% 98% 98% 98% ASE Blue Seal Certified Shops 2 4 4 5 Continued in "Supplemental Information"

FLEET MANAGEMENT DEPARTMENT


Personal Services $4,188,341 $5,079,941 $4,682,861 $4,626,510 Operating Expenditure/Expense 13,588,263 13,822,819 13,750,860 14,272,228 Capital Equipment 9,255,344 12,048,699 12,818,428 13,834,322

Total $27,031,948 $30,951,459 $31,252,149 $32,733,060 FY 08 FY 09 FY 10 FY 11

Budget by Fund Actual Adopted Recommended Planned Fleet Services Fund $27,031,948 $30,951,459 $31,252,149 $32,733,060

Total $27,031,948 $30,951,459 $31,252,149 $32,733,060 Funded Positions 64 70 66 65 Funded FTE Positions 64.00 70.00 66.00 65.00 The FY 08 budget included additional funding to replace Sunshine Line vehicles within the Fleet Management Department's replacement program. The vehicles were used to provide door-to-door transportation for low-income, elderly and disabled persons and at-risk children to medical appointments. The budget for fuel was decreased by approximately $579,000 to match historical spending patterns. The FY 09 adopted budget included an increase for fuel cost of approximately $260,000 in anticipation of these costs continuing to rise and additional funding for vehicle parts of approximately $120,000. The County Administrator reorganized and transferred the responsibility for fire apparatus maintenance from Fire Rescue to Fleet Management to ensure greater oversight of the apparatus maintenance program resulting in improved accountability, quality control and productivity enhancements. As a result of the transfer, Fleet’s budget increased by $1.5 million including six positions. The FY 10 recommended and FY 11 planned budgets include several efficiencies in the amount of approximately $950,000 and a reduction of four positions. The first efficiency is the fleet vehicle reduction in response to utilization concerns. A fleet right sizing study was conducted that recommended the reduction and pooling of 179 vehicles and pieces of equipment.. This reduction results in reduced maintenance replacement and operating charges to County departments that reimburse Fleet Management for these costs on a charge back basis. This reduction along with streamlining work processes and responsibilities allows for the closing of one satellite facility – Fleet Unit 4 (Plant City) in addition to reductions in labor, parts, and contracted services. Fleet Management will be implementing new service intervals for preventive maintenance (PM’s) to coincide with manufacturers’ recommended standards. This can occur since the motor oils produced for today’s engines have a much longer use and engines are more efficient. Another factor is the implementation of an on-board oil filtration system that uses a technologically advanced process to clean engine oil while vehicles are in operation. This results in the vehicle running on clean oil and reduces and/ or eliminates the need to change engine oil on a routine bases. Finally, the Tire Recap Program has improved the vulcanization process which applies the new tread to an existing tire casing. The tire program recap will target heavy truck and equipment users such as Solid Waste, Public Works, and Water Resource Services. The FY 11 planned budget includes an additional efficiency to eliminate a Project Manager I position.

HEALTH AND SOCIAL SERVICES DEPARTMENT

MISSION: Provide holistic, case-managed medical, social, and other services to eligible County residents to assist them in reaching their maximum potential of self-sufficiency; to improve their health by providing quality health services at reasonable cost and in a manner which contributes to the overall health of the community; and to provide effective, efficient and quality services using grant and/or operating funds for Ryan White, Community Service Block Grants, Veterans Assistance, Homeless, Energy and Housing Assistance, Trauma Care oversight, and Disadvantaged Transportation programs. KEY OBJECTIVES: 1. Implement restructuring recommendations for the HealthCare Program approved at the November 9, 2005 BOCC Workshop. 2. Maintain a General Assistance (GA) program that assures over 15,900 households receive assistance within the dollars available in the approved

budget, and manage existing social service related grant programs to assure all grant funds are spent in accordance with the terms of the grant. Transitional Objectives: a) Help 750 families move out of poverty through intensive case management in FY 10; b) provide case management services to 1,300 families which result in an increase of at least one level on a Results Oriented Management and Accountability (ROMA) self-sufficiency scale.

3. Maintain an effective employment opportunity program that moves 550 clients into employment and helps them reach maximum self sufficiency. 4. Meet or exceed the standard 90% on time delivery performance for Sunshine Line transportation service. 5. Increase the number of door-to-door trips provided to transportation disadvantaged persons by at least 3% annually. 6. Actively seek grant and other funding sources to offset the need for more Health Care Trust Fund and ad valorem funding for Department programs. In

accordance with Strategic Plan goal, obtain minimum of one successful new grant application each year. 7. Provide services to at least 1,450 homeless applicants (a family or single individual) annually. 8. Coordinate the provision of at least 748,000 Summer Food services (lunches and snacks) to eligible children. 9. Provide stewardship over the Ryan White Program in order to 1) ensure high quality of services at a reasonable cost to at least 6,070 individuals

annually affected by HIV, and 2) ensure that the federal, state, and County guidelines are followed. 10. Assist at least 34,000 veterans/dependents/survivors annually in obtaining Veteran's benefits in the amount of at least $24 million with emphasis on

serving homeless veterans. 11. Provide housing assistance through Section 8 and general assistance funded rent programs to over 7,100 households. Provide Section 8 rental

assistance for 2,010 unduplicated low-income families. 12. Award final contracts for replacement of the client assistance management information system by end of the 2nd quarter FY 2010 ). The information

system was deployed in 1993 and currently nearing the end of its developmental life cycle. The system hardware will no longer be supported after December 31, 2010.

13. Reduce morbidity and mortality from trauma by planning, coordinating, and evaluating the trauma care system across a continuum of services. Reduce/maintain over triage of injured citizens and visitors to 15% or less.

14. Participate in the Prosperity Campaign of Hillsborough and Pinellas Counties and facilitate the return of approximately $8.6 million in tax returns to residents of Hillsborough County, thus helping Hillsborough County achieve its goal of reducing the percentage of County residents living in poverty to the lowest quartile of counties in the State of Florida on the 2010 census.

15. Survey and measure customer satisfaction for Department services with the objective of making continuous improvements in customer service. SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Indigent Health Care 1,6,12,15 Workload/Demand

total unduplicated members served by Health Care Trust Fund 32,021 33,105 34,210 34,700 average monthly members in Health Care Plan 15,334 15,469 16,492 17,643

Efficiency per member per month medical overlay and pharmacy costs $447 $469 $492 $517 % annual increase in PMPM 17.9% 5.0% 5.0% 5.0%

Effectiveness % of administrative expenditures to Health Care budget1 9.5% 9.5% 9.4% 9.3% % of citizen survey respondents ranking Hillsborough County's Health Care Services for the Poor above average

n/a 75.0% 75.0% 75.0%


HEALTH AND SOCIAL SERVICES DEPARTMENT


Personal Services $19,907,267 $20,811,501 $19,090,619 $19,349,529 Operating Expenditure/Expense 8,382,068 12,141,439 12,881,129 13,145,491 Capital Equipment 791,378 507,077 246,129 143,800 Capital Outlay 15,147 0 490,200 69,400 Grants & Aids 129,770,960 142,832,420 144,616,928 154,375,013 Other Uses 427,084 427,274 427,274 427,274

Total $159,293,904 $176,719,711 $177,752,279 $187,510,507 FY 08 FY 09 FY 10 FY 11

Budget by Fund Actual Adopted Recommended Planned Countywide General Fund $16,632,542 $18,300,294 $15,284,765 $14,607,104 Unincorporated Area General Fund 804,751 0 0 0 Countywide Special Purpose Revenue Fund 107,427,291 124,568,533 128,762,408 138,973,203 Local Housing Assistance Program Fund 17,633 73,393 0 0 Intergovernmental Grants 34,411,687 33,777,491 33,705,106 33,930,200

Total $159,293,904 $176,719,711 $177,752,279 $187,510,507 Funded Positions 339 338 337 337 Funded FTE Positions 309.41 308.41 302.41 302.41 The FY 10 recommended budget reflects efficiency savings and budget reductions in the amount of $2,844,816, eliminating 13 positions, including two unclassified positions. The recommended budget includes the following efficiencies: eliminating one Community Services Program Coordinator (CSPC) I position, a Sunshine Line savings by reducing door-to-door services through the issuance of 31-day unlimited ride and one-day unlimited ride bus passes, reclassifying a Manager to Senior Supervisor, reclassifying a Special Needs Transportation Coordinator to an Office Assistant, eliminating a Receptionist position and related operating budget within the Veterans Affairs Office, eliminating two Paratransit Minibus Operator positions, two Sunshine Line vehicles, and using a portion of the savings to fund taxi trips for employment and job training, and reclassifying an Executive Secretary position to a Secretary position to be shared with Aging Services. The recommended budget includes the following continuation level reductions: eliminating one Regional Service Center Manager position, eliminating two Paratransit Minibus Operator positions and related operating expense budget resulting in an annual reduction of 14,025 trips for senior citizens and disabled residents, eliminating one Veterans Service Officer position, reducing General Energy Assistance by 6% or 571 households, reducing the operating expense budget for Sunshine Line operator positions previously funded with Sunshine Line Trip and Equipment Grant funds, eliminating the Veterans Affairs Combat Grant Program for Homeowners and Renters, eliminating funding to the Crisis Center, eliminating one Trauma Coordinator and funding to the Trauma Agency, eliminating funding match to the Agency for Community Treatment Services (ACTS), reducing funding of 4 nonprofits administering Substance Abuse Services, transferring two Contracts Manager positions from Management and Budget in order to consolidate social services contracts funded by the General Fund, eliminating one Senior Case Manager position due to not receiving CDBG funds, eliminating three Paratransit Minibus Operator positions, eliminating one Housing Counselor from Section 8 Self-Sufficiency Program and transferring one Senior Housing Counselor from the Section 8 Choice Vouchers Grant to Section 8 Self-Sufficiency Program, transferring funds from grant reserves in order to fund indirect administrative costs within the Section 8 Choice Vouchers Grant, and allocating excess revenue to fund indirect administrative costs within the Ryan White HIV Grants. The FY 11 planned budget reflects additional budget reductions in the amount of $813,942 and reducing funding for Counseling Support Services within the Homeless Care Program. Six Job Access Reverse Commute (JARC) grant funded FTE positions (one Job Development Team Leader and five Paratransit Minibus Operators) approved by the BOCC in FY 08 are included in the FY 10 position and FTE counts. Six Low Income Home Energy Assistance Program (LIHEAP) grant funded FTE positions (one Accounting Clerk III and five Senior Social Services Specialists) approved by the BOCC in FY 09 are included in the FY 10 position and FTE counts.

HIPAA COMPLIANCE OFFICE

MISSION: Provide leadership, education, awareness, training, and guidance to those impacted by the federal Health Insurance Portability and Accountability Act (HIPAA), assure compliance with Privacy, Security, and Transactions and Code Set Standards, uphold individual rights and safeguard Protected Health Information (PHI) for each citizen or workforce member served by the County, maintain appropriate documentation and agreements consistent with compliance oversight, identify and mitigate risks to the County from federal civil and criminal penalties associated with non-compliance, and that necessary measures exist to provide ongoing access to paper and electronic information for the continued delivery and payment for services as mandated by the HIPAA Law. Promote HIPAA compliance through routine compliance reviews, electronic monitoring and on-site inspections coupled with reasonable and appropriate recommendations for improvements. KEY OBJECTIVES: 1. Provide annual training of the workforce to ensure proper safeguarding of PHI. 2. Maintain HIPAA privacy and security compliance by: monitoring HIPAA impacted departments through electronic tracking systems, access control

reports, and targeted recommendations for improvements; monitoring the legislation enacted by the American Recovery and Reinvestment Act (ARRA) of 2009 for changes in the HIPAA privacy and security standards for Business Associates (BA), Minimum Necessary, Psychotherapy Notes and for Non-HIPAA Covered Entities as the new requirements and definitions are developed; reviewing departments or programs that are not “Covered Entities” but may be “Business Associates” to determine if they need to comply with HIPAA ; leading the HIPAA Committee for the ongoing HIPAA Security Program; monitoring the guidance and education offered under the new Regional Office Privacy Advisors and National Education Initiative defined in ARRA for updates to policy, procedure and training; and recommending policy, procedure and training updates based on new ARRA HIPAA requirements for: Breach Notification, Criminal Penalties and Improved Enforcement of Penalties.

3. Promote participation of electronic transactions and code sets through increased outreach and collaboration with Business Associates and Trading Partners. This effort includes review and assessment of compliance of existing and planned electronic systems that process Protected Health Information.

SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Workload/Demand # of workforce (new in FY) trained 1 850 >90% >90% >90% # of HIPAA Compliance Committee Meetings 2 new new 6 6 # of Updates and New Policies and Procedures reviewed to continue meeting standards based on ARRA HIPAA changes

2 new new TBD TBD

# of departments or programs reviewed for ARRA HIPAA Business Associate Status

2 new new TBD TBD

# of training updates or notices developed from new education and guidance

2 new new TBD TBD

Efficiency Program cost per affected employee (includes non-BOCC employees covered by the HC Group Health Plan)

new $49.58 $49.20 TBD TBD

Effectiveness % of new workforce trained 1 >90.0% >90.0% >90.0% >90.0% % of BA agreements in compliance 2,3 >90.0% >90.0% >90.0% >90.0% # of updates or new Policies & Procedures implemented based on ARRA HIPAA changes

2 new new TBD TBD

% of departments or programs meeting standards based on for ARRA HIPAA Business Associate Status

2 new new TBD TBD

# of training updates or notices from new education and guidance implemented

2,3 new new 3 3

# of HIPAA violation from Office of Civil Rights 2 new new <2 <2 FY10-11 Notes: FY10-11 projections marked as TBD are pending rules implementation and guidelines to be developed for ARRA and in the case of the efficiency the number of affected employees is unknown at this time.

HIPAA COMPLIANCE OFFICE



Total $240,566 $277,883 $223,246 $224,044

FY 08 FY 09 FY 10 FY 11


Total $240,566 $277,883 $223,246 $224,044

Funded Positions 1 1 1 1 Funded FTE Positions 1.00 1.00 1.00 1.00 The FY 08 and the FY 09 adopted budgets included a budget cut of one HIPAA Compliance Officer position. The FY 09 adopted budget also included an efficiency reducing the consultant contract for a cost savings of $51,360. The FY 10 recommended and FY 11 planned budgets include an operational efficiency reducing the operating expenditure budget by $50,688 as a result of the utilization of technology for the electronic dissemination of information and training.

HOUSING AND COMMUNITY CODE ENFORCEMENT

MISSION: Provide residents with safe, decent, and sanitary housing stock in an acceptable and aesthetically pleasing community by enforcing the County's Land Development Code, Minimum Housing Standards, False Alarm Ordinance, demolishing unsafe structures, and making housing affordable. KEY OBJECTIVES: 1. Code Enforcement: Respond to code enforcement complaints within 10 working days from receipt 95% of the time by September 30, 2006. 2. Code Enforcement: Increase the percentage of code violations resolved within a 12-month period to attain a 90% resolution rate by September 30,

2010. (Strategic Plan Goal 5, Objective O) 3. First Time Home Buyer Program: Provide 375 very low, low, and moderate income first-time home buyers with the down payment assistance needed to

purchase an affordable home that meets the County's Minimum Housing Standards by September 30, 2006. 4. First Time Home Buyer Program: Reduce by 5%, the number of homeowners who spend more than 50% of household income on housing costs and

have an income of less than 90% of area medium income by September 30, 2012. (Strategic Plan Goal 2, Objective E) 5. Housing Rehabilitation: Rehab 200 single family owner-occupied housing units to meet the County's Minimum Housing Standards by September 30,

2006. 6. Single Family Affordable Housing: Provide financial assistance for the construction of 250 single-family affordable housing units for clients below 80% of

median income by September 30, 2006. 7. Multi Family Affordable Housing: Provide financial assistance for the construction of 250 multi-family affordable housing units for clients below 50% of

median income by September 30, 2006. 8. Rental Inspection Program: Inspect 70% of the rental housing units (single, multiple, and mobile home) by September 30, 2006. 9. Burglar Alarm Enforcement: Notice 75% of false alarm events within 3 days of receipt of alarm by September 30, 2006. 10. Contract Management: Perform one contract monitoring per contract by September 30, 2006. 11. Maintain a rating at, or above, the median housing affordability index for the 7-county Tampa Bay Regional Partnership area as reported by the Florida

Data Clearinghouse, Shimberg Center for Affordable Housing, University of Florida. (Strategic Plan Goal 2, Objective F) 12. Need to promote redevelopment strategies, including cities. (Board Initiated Strategies 8) SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Code Enforcement Inspections 1,2 Workload/Demand

# of cases initiated n/a n/a n/a n/a # of inspections conducted for cases initiated n/a n/a n/a n/a # of cases referred to Code Enforcement Board n/a n/a n/a n/a

Efficiency # of daily inspections per FTE n/a n/a n/a n/a

Effectiveness % of complaints responded to within 10 working days n/a n/a n/a n/a % of cases heard by the Code Enforcement Board n/a n/a n/a n/a % of cases resolved within the same fiscal year n/a n/a n/a n/a average response time to complaints n/a n/a n/a n/a

First Time Home Buyer Program 3,4 Workload/Demand

# of applicants n/a n/a n/a n/a # of first time home buyer applicants assisted n/a n/a n/a n/a # of applicants spending greater than 50% of area median income on housing

n/a n/a n/a n/a

Efficiency ratio of public/private funding for first time home buyers n/a n/a n/a n/a # of applications reviewed per FTE n/a n/a n/a n/a

Effectiveness % applicants assisted by the First Time Home Buyers Program n/a n/a n/a n/a Continued in "Supplemental Information"

HOUSING AND COMMUNITY CODE ENFORCEMENT


Personal Services ($6,917) $0 $0 $0 Operating Expenditure/Expense 130,622 0 0 0 Grants & Aids 7,863,002 0 0 0 Other Uses 544 0 0 0

Total $7,987,251 $0 $0 $0

FY 08 FY 09 FY 10 FY 11

Budget by Fund Actual Adopted Recommended Planned Local Housing Assistance Program Fund $1,857,993 $0 $0 $0 Intergovernmental Grants 6,129,258 0 0 0

Total $7,987,251 $0 $0 $0

Funded Positions N/A N/A N/A N/A Funded FTE Positions N/A N/A N/A N/A The FY 06 adopted budget added seventeen Community Code Investigator positions. Eleven Community Code Investigators, two Senior Secretary and two Clerk II positions were funded through the Unincorporated Area General Fund. Two Housing Counselor positions were funded through the SHIP grant. The increase in Community Code Investigators resulted from a revision in the standard ratio for Community Code Investigators from 1 per 28,000 population to 1 per 18,000 population. One Environmental Specialist II position funded by the Community Development Block Grant was also added. One-time funding of $368,000 was added for vehicle-mounted computers for use by Community Code Investigators, eleven vehicles for the new Community Code Investigators and computer equipment for implementation of the burglar alarm ordinance. Funding was also added for the use of outside consultants during the application process of single-family/multi-family reviews, market studies and appraisals. The FY 07 adopted budget is funded at continuation level except for the addition of twelve Community Code Investigator and two Senior Secretary positions. In addition, one Housing Counselor funded by the State Housing Initiative Partnership grant and one Contracts Manager funded by the Community Development Block Grant is included. Two positions were transferred to Health and Social Services. During FY 07, the County Administrator established the Code Enforcement Department to handle the code enforcement function. Eighty-seven positions, operating expenses, and capital equipment were transferred to the Code Enforcement Department from Housing and Community Code Enforcement to handle the administration and implementation of the code enforcement function. The FY 08 adopted budget reflects activity for prior year awards for the State Housing Initiative Partnership Grant (SHIP) and Community Development Block Grant (CDBG). Affordable Housing administers and monitors these grants.

HUMAN RESOURCES DEPARTMENT

MISSION: Improve the quality of life of Hillsborough County employees by providing an enriching employment experience. KEY OBJECTIVES: 1. Conduct new hire benefits orientation for all new employees with an evaluation of 90% at a rating of 4 or higher, and to identify and resolve 95% of

employee benefit issues within two weeks of first notice. 2. Limit the employee group health plan medical trend to within 10% of the current insurer’s standard underwriting trend for the State of Florida, and to

resolve 95% of employee issues related to the group health plan, in accordance with the provisions of the employee group health plan, within two weeks of first notice.

3. Provide relevant learning opportunities and organizational development solutions in order to build employees’ competencies and achieve a 95% customer satisfaction rating.

4. Provide records management services by responding to all public record requests and subpoenas in compliance to the law. Audit all documents imaged for the electronic drawers of benefits, medical, personnel, retirement, and workers’ compensation in order to be in compliance to the law. Records Management endeavors to process 90% of public records requests and/or subpoenas by due date.

5. Improve the performance, productivity, and professionalism of the County’s workforce, ensure organizational compliance with employment-related laws and regulations, and develop and implement effective strategies to meet current and future workforce needs

6. Conduct wellness programs which will draw at least 12% of the County employees into participating in the wellness benefits as well as provide individual counseling on health and wellness issues that achieve 90% customer satisfaction.

7. Negotiate, implement and administer collective bargaining agreements, workforce contingency staffing and other services contracts utilized county-wide to provide maximum workforce stability in day-to-day operations, immediate availability of contingents, and efficient employee screening and testing.

8. Provide safety training to 80% of the regular employees in order to reduce accidents, losses and claims, and provide support through incentives and active involvement to departments and Safety Action Teams, while minimizing the cost of claims settlements through timely claims management.

9. Provide Human Resources Automation Management services for Lawson Portal, HRIS Self Service, Payroll Self Serve, and the Document Imaging System (ImageNow & WebNow) by administration of the applications, providing design changes, system enhancements, mass updates, troubleshooting, functional administration of all upgrades, and HRIS reports, as well as, training opportunities to management, employees, department coordinators, supervisors and HR staff. The HRIS section responds to 90% of requests for services related to Lawson Portal, HRIS Self Service, Payroll Self Serve, ImageNow, and WebNow within 5 days.

10. Maintain diversity in the County Administrator workforce in al EEO-4 categories within a 10% variation when compared to the workforce census of Hillsborough County. (Strategic Plan Goal 4, Objective A).

11. By FY 08, improve employee relations through effective reduction of the number of employee disputes, complaints and lawsuits per 100 employees by 20% as compared to the number of disputes, complaints and lawsuits by FY 06 determined by Human Resources and County Attorney records (Strategic Plan Goal 4, Objective B).

SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Employee Benefits Program 1 Workload/Demand

# of employee/retiree benefit/retirement call/encounters (e-mails, phone calls, walk-ins)

126,150 141,000 150,000 150,000

# of employee/retiree forms processed 92,648 98,000 100,000 100,000 # of active employee benefit/retirement briefings 240 450 450 500 # of employees/retirees attending benefit/retirement briefings 2,019 4,800 5,000 5,000

Efficiency # of employee/retiree encounter per FTE (6) 21,025 23,422 24,926 27,418 # of employee/retiree forms processed per FTE (6) 15,441 16,376 17,195 19,915 avg. attendance in group benefits / retirement sessions 9 11 12 12

Effectiveness % of employees/retirees informed on benefits 100% 100% 100% 100% % of benefit forms processed error free 99.0% 99.0% 99.0% 99.0% % of employee satisfaction with benefit briefings 100% 100% 100% 100% Continued in "Supplemental Information"

HUMAN RESOURCES DEPARTMENT


Personal Services $3,705,077 $3,837,432 $3,381,089 $3,434,167 Operating Expenditure/Expense 576,502 1,015,752 733,480 733,623

Total $4,281,579 $4,853,184 $4,114,569 $4,167,790 FY 08 FY 09 FY 10 FY 11

Budget by Fund Actual Adopted Recommended Planned Countywide General Fund $2,923,493 $2,957,376 $2,389,820 $2,420,379 County Self Insurance Fund 1,358,086 1,895,808 1,724,749 1,747,411

Total $4,281,579 $4,853,184 $4,114,569 $4,167,790 Funded Positions 51 47 42 42 Funded FTE Positions 51.00 47.00 42.00 42.00 The FY 08 adopted budget included a budget cut in the Training and Organizational Development Program in the amount of $100,000 in the training expense category. The FY 09 adopted budget eliminated four positions, two of which were eliminated as a result of management restructuring and the remaining two as a result of efficiency proposals. Additionally, the personnel costs of one position were realigned from the Countywide General Fund to the Self-Insurance Administration Fund because the duties of this position are exclusively in the administration of that fund. Also, operating costs were reduced by $61,000 in the employee awards program and by $135,000 in the area of computer and organizational development training. As a result of an efficiency proposal, funds in the amount of $200,000 that were budgeted for safety action team awards were eliminated and incentives other than monetary will be awarded to employees. In the FY10 recommended and FY 11 planned budgets, seven positions are being eliminated as a result of budget cuts. The positions are a Senior Personnel Analyst, an Administrative Specialist, a Personnel Analyst, two Training Specialists and a Senior Personnel Assistant. The duties associated with these positions will be reallocated to other employees within the department. Also being eliminated is the position of Division Director, Employee Relations. A General Manager lll from the Management and Budget Department and a Chief Investigator from the Consumer Protection and Professional Responsibility Agency are being transferred to Human Resources to strengthen the Department’s handling of disciplinary issues and investigations involving County employees. As a result of efficiency proposals, operating costs will be reduced by $164,500 in the General Fund and by $100,000 in the Employee Group Health Insurance Fund in both the FY10 recommended and FY11 planned budgets.

INFORMATION AND TECHNOLOGY SERVICES DEPARTMENT

MISSION: Provide efficient, reliable, and cost effective information management services through the application of computing technology and related information resources. Provide planning and technical support for Countywide telephone/voice and data processing systems, non-emergency radio services and centralized Geographic Information Systems management. KEY OBJECTIVES: 1. Resolve 70% of Telecom cases associated with movements, additions, & deletions of data and telephone services within five days. (This does not include

phone repair) 2. Provide a central point for reporting automation problems and ensure a resolution rate of 90% within 3 days. 3. Implement technology based measures to allow maintaining a client to Network Administrator ratio of 454 to 1, with a goal of reaching FY 09 ratios. 4. Maintain a customer service satisfaction rating of 90% or higher on all services render by ITS. 5. Reduce the Customer requested Unplanned projects involvement to 30% or less by increasing awareness among customer base. 6. Ensure that critical automated systems (Human Resources, Health Care, Permitting, Water Services Billing, Geographic Information Systems, Etc.) are

available to our clients a minimum of 99.95% of the time during business hours. SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Communications Services 1 Workload/Demand

total # of telecom cases n/a 1,083 750 750 Efficiency

ratio of telecom cases per FTE n/a 8 9 9 Effectiveness

% of cases resolved by telecom staff within 5 days n/a 70.00% 70.00% 70.00% % of customer satisfaction w/TEL responsiveness n/a 80.00% 80.00% 80.00%

Desktop 2-4 Workload/Demand

# of County web visitors 2,621,093 5,234,342 4,000,000 5,000,000 # of Help Desk contacts received (e-mails, phone, COIN) 36,459 39,900 35,660 36,372

Efficiency ratio of users to Help Desk FTE 761 1,018 1,218 1,218 ratio of users to network staff 418 508 454 454

Effectiveness % of cases resolved by network staff within 3 days 75.98% 71.00% 68.00% 68.00% % of cases resolved by Help Desk staff within 3 days 99.48% 94.50% 90.00% 90.00% % of customer satisfaction w/DPM responsiveness n/a 95.00% 90.00 % 90.00%

Geographic Information Systems (GIS) 5 Workload/Demand

# of County users 682 999 684 703 # of service requests 278 295 310 325

Efficiency cost per GIS/mini computer account $255 $200 $245 $255

Effectiveness % of customer satisfaction w/responsiveness 100.00% 95.00% 95.00% 95.00% Continued in "Supplemental Information"

INFORMATION AND TECHNOLOGY SERVICES DEPARTMENT


Personal Services $10,142,287 $10,269,717 $8,209,652 $8,185,604 Operating Expenditure/Expense 12,419,996 13,983,209 4,754,412 4,911,635 Capital Equipment 2,438,973 2,395,626 365,717 425,982 Capital Projects 177,374 895,600 262,870 95,413 Grants & Aids 1,836,512 1,473,872 0 0

Total $27,015,142 $29,018,024 $13,592,651 $13,618,634 FY 08 FY 09 FY 08 FY 09

Budget by Fund Actual Adopted Recommended Planned Countywide General Fund $17,580,845 $17,707,147 $13,592,651 $13,618,634 Countywide Special Purpose Revenue Fund 9,434,297 11,310,877 0 0

Total $27,015,142 $29,018,024 $13,592,651 $13,618,634 Funded Positions 113 106 84 84 Funded FTE Positions 113.00 106.00 84.00 84.00 Due to budget cuts, seven positions in the Productivity Improvement through Automation program and two positions in the Strategic Planning and Technology Research and Development program are eliminated in the FY 08 budget. In addition, there was a reduction of approximately $1.5 million in operating costs for the expansion of county service delivery on the internet, the information technology security program, and the Productivity Improvement through Automation program. There was an increase of approximately $2.9 million and $1.2 million respectively in the operating and capital costs in the FY 08 adopted budget. These costs included the increase of software licensing for additional users, the maintenance, repair, and upgrade functions for communications services, network infrastructure, storage area network to support the increase of client on-line data storage demands, and the communications link to the South County Regional Service Center. The FY 09 adopted budget eliminated 5 positions: two in the technical support program, one in hardware procurement and two in the technology improvement program. As a result of several measures taken related to software deployment, negotiation of extended warranty coverage at current pricing, proper maintenance support and evaluation of future trends in software acquisition for network environment, the department was able to offer an efficiency in the technology improvement program resulting in a reduction of $443,087 in operating costs. In addition, two Webmaster positions were reassigned to the Communications Department to more efficiently and effectively coordinate areas of public information. During FY09, the 9-1-1 Emergency Telephone System split from ITS and became the 9-1-1 Agency. The 15.80 FTE’s were also transferred to the new agency. In the FY10 recommended and FY 11 planned budgets, six positions are eliminated in wireless support, technical support, outsourced systems development and support, cellular, pager and 800 MHz radio support, GIS data management and GIS geodata directory. In the FY11 planned budget, as a result of an efficiency proposal, the Distributed Processing Manager’s position will be eliminated and the duties of this position will be reassigned to other managers within the department.. Also as a result of efficiency proposals, the department will reduce operating costs in the area of desktop support services, the non-renewal of leases at Netpark, technology improvement programs, and asset management inventory program. The reductions in the operating costs are due to the migration of the existing email program to Microsoft, the elimination or replacement of several software products, the migration to Symantec, the reduction of software licenses, maintenance support, the virtualization of servers and software applications and not renewing the outsourcing of computer issues.. The reductions in the operating costs total $2,852,000 in the FY10 recommended budget and $2,844,300 in the FY11 planned budget.

LIBRARY SERVICES DEPARTMENT

MISSION: Promote lifelong learning, an informed citizenry, individual intellectual freedom, an enhanced quality of life, and broadened horizons for all residents of Hillsborough County through a network of free libraries with open access, a community focus, welcoming environments, a broad range of relevant materials in a variety of formats, and highly trained, qualified customer-focused employees. KEY OBJECTIVES: 1. Maintain circulation of 8,000,000 items or greater in FY10 and FY11 through selection of new materials, marketing, and opening new or expanded

libraries. 2. Maintain or exceed the Florida Library Association enhanced quality level standard of 50% of population registered for a library card. 3. Maintain the percentage of customers whose questions were answered clearly. 4. Offer public access computers to meet or exceed the Florida Library Association standard for enhanced service of 1 workstation per 2,000 population. 5. Increase total program participants by 1% in FY10 and FY11. 6. Maintain a 90% or higher customer satisfaction level with library youth programming using point of service surveys in support of Hillsborough County

Strategic Plan Goal 5, Objective K. SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Member Services Workload/Demand

# of registered borrowers * 2 864,935 764,577 772,223 779,945 # of library visits 1,5 3,267,212 3,330,522 3,363,827 3,397,466 # of annual service hours 1 76,654 74,366 75,626 75.626 # of holdings 1 2,494,403 2,533,849 2,684,049 2,690,000

Efficiency # of hours per week libraries are open 1 64.5 64.5 64.5 64.5 # of annual service hours per 1,000 population 1,2 63.8 61.1 61.2 59.8 # of square feet per capita 1,2,4 .44 .47 .47 .45 # of library visits per capita 1,3 2.7 2.7 2.7 2.7 # of holdings per capita 1 2.1 2.1 2.2 2.1

Effectiveness % of population registered * 2 72.0% 62.8% 62.5% 61.6% % of customer satisfaction 1,3 97.9% 96.0% 95% 95%

Circulation Workload/Demand

# of items circulated 1,2 8,742,734 8,056,053 8,356,053 8,400,000 # of circulating items purchased 1,2 221,227 213,546 173,546 173,546 # of items circulated via self-check (new) 1,2 n/a 973,188 1,520,506 1,652,562

Efficiency circulation per borrower 1,2 10.1 10.5 10.8 10.8 material turnover rate 1 3.0 3.2 3.1 3.1 circulation per capita 1,2 7.2 6.6 6.8 6.6 circulation per self-check unit (new) 1,2 n/a 48,659 58,481 82,628

Effectiveness % of customers who found what they were looking for 1,2 90.5% 85.0% 85% 85% % of new purchases circulated 1,2 85.0% 85.0% 85% 85% % circulation via self-check at self-check locations (new) 1,2 29% 38% 50% 85% Continued in "Supplemental Information"

LIBRARY SERVICES DEPARTMENT


Personal Services $18,995,851 $21,208,876 $19,491,986 $20,142,427 Operating Expenditure/Expense 12,513,511 13,280,817 14,244,057 14,942,960 Capital Equipment 228,023 467,919 85,500 87,600 Capital Outlay 6,200 50,814 19,995 19,995 Library Books & Publications 4,010,276 4,558,762 3,905,782 3,918,282 Grants & Aids 712,934 530,134 425,067 425,067 Other Uses 15,000 0 0 0

Total $36,481,795 $40,097,322 $38,172,387 $39,536,331 FY 08 FY 09 FY 10 FY 11

Budget by Fund Actual Adopted Recommended Planned Library Tax District Fund $36,481,795 $40,097,322 $38,172,387 $39,536,331

Total $36,481,795 $40,097,322 $38,172,387 $39,536,331 Funded Positions 397 395 375 375 Funded FTE Positions 356.42 354.52 348.30 348.30 The FY 08 adopted budget included $164,706 and $507,594 respectively for seven new positions and operating costs of $94,739 in FY 08 and $228,955 in FY 09 for the Town 'N Country (West Gate) Library expansion scheduled to open in November 2008. The positions included a Principal Library Assistant, four Library Assistants, and two Library Technical Assistants. Two position reclassifications and associated operational costs were included for the Imagination Library Early Literacy Program totaling $18,842. One Senior Librarian position was reclassified to a Principal Librarian and a Senior Library Assistant is reclassified to a Principal Library Assistant. Efficiencies included replacement of 92 part-time Library Pages with eight part-time Library Assistants and seven full-time Library Aides saving $442,883. Materials vendor consolidation resulted in savings of $100,916 in FY 08 and $106,832 in FY 09. Alternatives to frame relay technology provided savings of $11,000 in FY 08 and will provide $13,000 in FY 09. There will be a software transition to Content Cafe to provide the interface to the online card catalog saving $11,629 each year. Telecommunication savings of $37,497 in each year was realized due to a rate plan analysis of telephone lines and cell phone usage. The use of off-duty Sheriff's Deputies saved $465,888 per year. Electricity funding was increased by $153,260, commercial insurance premiums increased by $327,800, facilities maintenance was increased by $641,000, and printing costs were increased by $158,885. The FY 09 adopted budget included four efficiencies resulting in savings of $390,460 and the elimination of six positions. The FY 09 budget also reduced financial support to the Plant City and Temple Terrace Library Systems by $182,000 representing a 2001 level of funding. The Seffner-Mango replacement library opened in December 2008. This project added one Library Assistant and one part-time (.47 FTE) Library Assistant plus operating costs. The North Tampa library expansion was scheduled to open in September 2009 and this will add one Senior Library Assistant and one part-time Library Assistant (.47 FTE) plus operating costs. Finally, the new West Gate (Town & Country) library opened in December 2008. The FY 10 recommended budget removes 30 positions totaling $889,096, accepts ten efficiencies totaling $440,518, opens the Sulphur Springs Library, and is part of the reorganization of the Citizens Action Center. The positions cut are: 13 part-time Library Assistants, 13 part-time Librarians, one Principle Librarian, one Office Assistant, one Public Relations Information Representative, and a part-time Library Assistant. Additional reductions include a cut in funding for the book budget by $750,000, a decrease in the operating grants to municipal libraries of $93,296, and an extension of the public access computers replacement cycle from three years to five years saving $100,000. The Library Services efficiencies are as follows: regionalization of the Library Services removing supervisory function duplication, transitioning from print to electronic notification for overdue materials, moving from print to an online electronic format of the Library publication “Page-by-Page”, switching from satellite to air card technology on the Book mobile and Cyber mobile, removal of public-access color copiers, converting from ISDN Lines to analog technology in the John F. Germany library, switching seven print reference titles to electronic books (e-books), refurbishing damaged Compact Disks and DVD media rather than replacing with a new copy, collaborating with Infants and Young Children, Inc. with the Adaptive Toy loan program for disabled and special needs children, and reducing the operating costs of the Sulphur Springs library. The Sulphur Springs Library is scheduled to be completed Summer 2010 and adds four positions (Senior Librarian, Library Technical Assistant, Senior Library Assistant, Part-time Library Assistant) including operating in FY 10 $236,102 and in FY 11 $257,102 which includes $12,500 for new material for circulation. Reorganization of the Citizens Action Center adds six positions four Public Relations/Info Specialists II and two Senior Public Relations Specialists to Library Services. FY 11 planned budget is funded at continuation level.

MANAGEMENT AND BUDGET DEPARTMENT

MISSION: Develop and use sound financial and management practices in budgeting to efficiently and effectively allocate available resources to address the Board of County Commissioners' priorities today, while providing responsible planning to meet future priorities. KEY OBJECTIVES: 1. Comply with requirements of Florida Statutes, Chapters 129 and 200, as evaluated by the Florida Department of Revenue in its annual review of Truth in

Millage (TRIM) materials and through Clerk of Court acceptance of a balanced budget by Statutory deadlines of July 15 (recommended budget) and October 1 (adopted budget).

2. Develop a “Proficient” biennial budget in accordance with budget criteria established by the Government Finance Officers Association Distinguished Budget Presentation Award Program meeting the requirements of a budget as a policy document, financial plan, operations guide, and communications device. (Biennial budget submitted in even numbered fiscal years. Award valid for two years.)

3. Maintain departmental expenditures as a percent of total government expenditures at or below the GFOA benchmark average of 0.10% for budget offices in 9 major governments with budgets in excess of $1 billion (for which the range was 0.07% to 0.19%).

4. Reduce over-reliance on property taxes as a general revenue by relying more on the non-property tax portion of total General Fund budgeted revenue from 16% to 18%, and by establishing a Countywide target of under 7 mills by FY 09. (Strategic Plan Goal 1, Objectives A and B.) At the same time,

5. Set priority for transportation funding from the Community Investment Tax (CIT) and ad valorem taxes (Strategic Plan Goal 7, BOCC strategy – not quantified, no measurements) and resist unfunded mandates (Strategic Plan Goal 1, BOCC strategy – not quantified, no measurements).

6. Assist County departments, agencies, and other offices in developing, managing and monitoring operating budgets developed under the County’s biennial budget process with a unit cost per operating budget transaction of less than the average for FY 05 through FY 07 of $56.83 per transaction (based on full cost, cost allocation plans).

7. Assist County departments, agencies, and other offices in developing, managing and monitoring capital budgets and the Capital Improvement Program with a unit cost per capital budget transaction of less than the average for FY 05 through FY 07 of $97.81 per transaction (based on full cost, cost allocation plans).

SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Department-wide Efficiency

Budget office expenditures as a % of total County expenditures 3 .08% <.10% <.10% <.10% Unit cost per operating budget transaction (full cost) 6 <$56.83 <$56.83 <$56.83 <$56.83 Unit cost per capital budget transaction (full cost) 7 <$87.81 <$87.81 <$87.81 <$87.81

Effectiveness % of non-property tax combined General Fund revenue 4 16.8% 18.3% >18.0% >18.0% Countywide operating millage rate (in mills) 4 5.7446 5.7439 < or = 5.7439 < or = 5.7439 Approval of TRIM materials and Clerk acceptance of budget 1 Approved Approval Approval Approval Receipt of GFOA Distinguished Budget Presentation Award for biennial budget (submitted in even numbered fiscal years)

2 Proficient Proficient Proficient Proficient

Policy Document Proficient Proficient Proficient Proficient Financial Plan Proficient Proficient Proficient Proficient

Operation Guide Proficient Proficient Proficient Proficient Communications Device Proficient Proficient Proficient Proficient

MANAGEMENT AND BUDGET DEPARTMENT



Total $2,651,354 $2,770,262 $2,004,986 $2,067,399 FY 08 FY 09 FY 10 FY 11


Total $2,651,354 $2,770,262 $2,004,986 $2,067,399 Funded Positions 28 26 19 19 Funded FTE Positions 28.00 26.00 19.00 19.00 The department reduced the FY 08 operating expenditure budget in the areas of training and education, computer equipment maintenance, minor equipment, printing and binding, memberships and dues, and telecommunications. The budget reflected an efficiency savings of $78,143 in FY 08 and $82,295 in FY 09 through the reassignment of project scheduling assignments between Management and Budget and the Parks, Recreation and Conservation Department, resulting in the elimination of one position in Capital Program Administration. Separately, two full-time and one part-time analyst positions related to budget services and management services were cut, resulting in added savings of $133,546 in FY 08 and $140,891 in FY 09. These cuts reduce research capabilities and increase the number of departments assigned to analysts. The FY 09 adopted budget reflected an efficiency savings of $117,765, eliminating an Administrative Specialist and a Budget Analyst I position related to budget services and management services support. Department management determined that technology has allowed non-administrative staff to work more independent of the need for administrative support. Management has reassigned responsibilities among remaining administrative support and budget analyst positions to facilitate a permanent reduction of the vacant positions. The FY 10 recommended and FY 11 planned budgets reflect efficiency savings and budget reductions in the amount of $791,000, eliminating four positions, the Capital Program Administrator, a Senior Administrative Specialist, an Administrative Specialist, and the Manager-Contracts Management. During FY 09 three departments with contracts management functions involving non profit contracts worked to consolidate existing activities into two areas. Two positions will be transferred to Health and Social Services along with social services contracts funded by the County. Affordable Housing will similarly absorb contracts funded with Community Development Block Grant funds. In addition, a General Manager III will be transferred to Human Resources to strengthen that Department’s handling of disciplinary issues involving County Employees.

MEDICAL EXAMINER DEPARTMENT

MISSION: Identify criminal, accidental, suicidal, suspicious, unexpected, unattended and work-related deaths; determine causes of death for same and for all bodies to be cremated, donated to science, or removed from the State as per Section 406.11, Florida Statutes and County Ordinance 93-18. Arrange disposition or dead bodies as mandated by F.S. 406.50 while minimizing the financial impact on the County. Foster improved medical care by disseminating autopsy results to physicians and by functioning as a teaching affiliate of the University of South Florida College of Medicine. Optimize number of organ donors without compromising prosecution of criminal defendants. KEY OBJECTIVES: 1. Maintain average time to signing of autopsy report to less than 50 days. 2. Maintain toxicology turnaround time (specimen receipt to results ready, excludes preparation of report) for screens and alcohols at less than 30 days. 3. Investigate, by inquiry, all deaths for which the body is to be cremated or removed from the State. 4. Minimize disposition costs for unclaimed and indigent bodies by maximizing disposal by cremation. 5. Maintain a minimum customer satisfaction rating of 90% on the delivery of services in a courteous and responsive manner. SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Cause of Death Determination 1-4 Workload/Demand

# of autopsies 1,380 1,200 1,225 1,250 # of investigations of bodies to be cremated 4,238 4,300 4,350 4,400 # of investigations of bodies to be removed from the State 662 675 685 700

Efficiency # of autopsies per Medical Examiner 364 200 204 208 # autopsies/ME (Nat’l. Assoc. of Med. Examiners Accreditation Standards)

387 264 269 274

avg. cost/autopsy (total non-indigent expend./# of autopsies) $3,005 $3,870 $3,983 $3,839 # of inquiries, per Medical Examiner/# of bodies to be cremated 1115 717 725 733 # of inquiries/Investigator of bodies to be removed from the State 83 84 76 78

Effectiveness avg. # of days from autopsy to signed report 51.4 45.0 45.0 45.0 avg. # of days to complete toxicology testing 19.7 30.0 20.0 20.0

Disposition of Unclaimed Bodies 5 Workload/Demand

# of cremations provided 554 600 625 650 # of burials provided (unidentified bodies only) 1 1 1 1

Efficiency avg. cost per cremation $351 $351 $366 $366 avg. cost per burial $1,658 $1,658 $1850 $1850 avg. cost/per body disposed $742 $705 $740 $712

Effectiveness % of unclaimed bodies cremated 99.8% 99.8% 99.8% 99.8%

Customer Satisfaction 6 % of citizen responses rated satisfactory or higher 100% 90% 90% 90% % of agency responses rated satisfactory or higher 100% 90% 90% 90%

MEDICAL EXAMINER DEPARTMENT


Personal Services $3,325,301 $3,631,374 $2,578,686 $2,626,880 Operating Expenditure/Expense 1,234,107 1,442,077 1,389,651 1,304,882 Capital Equipment 124,999 0 10,000 0

Total $4,684,407 $5,073,451 $3,978,337 $3,931,762 FY 08 FY 09 FY 10 FY 11

Budget by Fund Actual Adopted Recommended Planned Countywide General Fund $4,579,407 $5,073,451 $3,978,337 $3,931,762 Intergovernmental Grants 105,000 0 0 0

Total $4,684,407 $5,073,451 $3,978,337 $3,931,762 Funded Positions 38 36 28 28 Funded FTE Positions 35.48 33.48 25.48 25.48 The FY 08 adopted budget included a total operating expense reduction of $50,000 in the cost categories of general operating supplies, maintenance of equipment and other contractual services, with no impact on the department's operations. The FY 09 adopted budget reflected a reduction of two investigators which provided staffing for night scene investigations. An additional $45,000 was included in operating expenditures to cover an increased estimate of the annual operating costs of the new Medical Examiner facility. The FY 10 recommended and FY 11 planned budgets reflect efficiency savings and budget reductions in the amount of $1,231,880, which includes microfiche backup cost savings with the utilization of an on-site digital imaging equipment*, outsourcing and immunoassay reagent cost savings with the utilization of a gas chromatograph/mass spectrometer equipment*, and the merging of the Unclaimed Bodies Unit and the Forensic Investigation Unit by eliminating a vacant Senior Secretary position, and reclassifying a General Manager I position and a Social Services Investigator position to 2 Forensic Investigator I positions. Budget reductions include the elimination of seven positions, including two unclassified positions, and related operating expenditure budget: one Deputy Chief Medical Examiner position, one Associated Medical Examiner position, three Forensic Toxicologist I positions, two Forensic Investigator I positions, Autopsy Technician positions, and the USF Fellow, contractual non-payroll personnel. The elimination of these positions will create negative service impacts by reverting the department from functioning as an investigative and academic agency to an evidence processing agency. Accreditation standards of the National Association of Medical Examiner (NAME) will not be met, total autopsies performed will be reduced by 200 per year, the number of autopsies performed by the remaining pathologists will be increased exceeding NAME Level Two standard of 325 autopsies per doctor and medicolegal death scene investigations for those deaths that appear to be natural will be passed on to law enforcement. *Equipment purchase is contingent upon award of Florida Department of Law Enforcement grant funds.

NEIGHBORHOOD RELATIONS

MISSION: Improve the County's relationships with its neighborhoods and communities by working internally with departments to improve County services, and externally with neighborhood and community groups, municipalities, law enforcement, and other state and local agencies affecting neighborhoods. KEY OBJECTIVES: 1. Assist 800 neighborhood associations to receive information and technical assistance within one working day 90% of the time. 2. Award 100% of available mini-grant funds to neighborhood associations with 90% of projects completed during the fiscal year. 3. Conduct outreach services for two new Community Based Plans in the unincorporated County, recruiting a minimum of 30 people per community to serve

on the working committee. 4. Maintain database of neighborhood associations for contact, updating within two working days of change notices. 5. Provide an annual local conference for up to 305 participants. 6. Award neighborhood recognition awards for exemplary projects and good neighbor awards for exemplary citizens. SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Technical Assistance & Liaison 1 Workload/Demand

# of TA/service responses by staff 700 n/a n/a n/a Efficiency

# of requests handled per FTE 175 n/a n/a n/a Effectiveness

% responded to within 1 working day 90.0% n/a n/a n/a % customer service survey responses excellent & good 95.0% n/a n/a n/a

Mini-Grants 2 Workload/Demand

# of applications funded 71 n/a n/a n/a Efficiency

% of funds awarded 100% n/a n/a n/a Effectiveness

% of funds expended and projects completed 95.00% n/a n/a n/a % customer service survey responses excellent & good --- n/a n/a n/a # of residents participating in projects 1,200 n/a n/a n/a # of citizens affected by projects 50,000 n/a n/a n/a

Specialty Grants 2 Workload/Demand

# of applications funded 30 n/a n/a n/a Efficiency

% increase in funds awarded (Baseline $8,819) 5.00% n/a n/a n/a Effectiveness

% customer service survey responses excellent & good 87.00% n/a n/a n/a Database Maintenance 4 Workload/Demand

# of associations registered 1,000 n/a n/a n/a Efficiency

# of associations per coordinator 333 n/a n/a n/a Effectiveness

% of updates entered within 2 working days 90.00% n/a n/a n/a Continued in "Supplemental Information"

NEIGHBORHOOD RELATIONS


Personal Services $348,027 $0 $0 $0 Operating Expenditure/Expense 199,874 0 0 0

Total $547,901 $0 $0 $0 FY 08 FY 09 FY 10 FY 11

Budget by Fund Actual Adopted Recommended Planned Countywide General Fund $505,122 $0 $0 $0 Unincorporated Area Special Purpose Fund 42,779 0 0 0

Total $547,901 $0 $0 $0 Funded Positions 5 0 0 0 Funded FTE Positions 5.00 0.00 0.00 0.00 The FY 08 adopted budget continued funding for the Tree Grant program. This program provides landscaping for county and intergovernmental projects and public-private partnerships for public benefit. As part of an efficiency proposal, the Government Leadership University classes will now be held only once a year and this will result in savings of $5,115. The department director retired in March 2008 and the position was eliminated at that time. The FY 09 adopted budget reflects the merger of the Neighborhood Relations Department into the Citizen Action Center.

PARKS, RECREATION AND CONSERVATION DEPARTMENT

MISSION: To provide for the public a standard of excellence in leisure service, facilities, programs and preservation of resources while working in concert with residents and the County's leadership. KEY OBJECTIVES: 1. Building and Grounds Maintenance: Provide over 67,224 square feet of building maintenance per day at a cost of less than $2.04 per square foot with a

94% satisfaction rating. Provide maintenance of 176 parks of 3,895 acres, mowing 292 acres daily. Manage 45,000 acres of ELAPP land. 2. Recreational Programming: Provide morning, afternoon, and evening leisure programming at 43 recreational areas at 50% or greater of capacity and with

80% customer satisfaction as determined by customer survey. 3. Athletic Programming: Provide administration, facilities, officiating and all associated duties to over 45,000 youth and adult sports participants at 214

athletic fields. Provide Therapeutic Recreational Programs to an average of 350 clients per event achieving 97% or better customer satisfaction. 4. Regional Park Programming and Maintenance: Provide and maintain ten Regional Parks and the Upper Tampa Bay Trail offering activities such as

picnicking, hiking, fishing, nature study, trails, swimming and camping at a cost between $2.00 and $2.50 per visit (or less) and within a 95% satisfaction rating.

5. Management of Environmental Lands: Provide administration for the Environmental Lands Acquisition and Protection Program (ELAPP) which identifies, evaluates, and protects lands meeting program criteria. Responsible for providing management activities such as site security, habitat enhancement, prescribed burn program, invasive and exotic plant removal, etc., for over 45,000 acres at 57 sites with an average of 50 prescribed burns per year.

6. For athletic and recreation programs, as measured by the department's customer survey, maintain 82% or more customer satisfaction rating with recreational programs and improve athletic programs to attain 95% customer satisfaction rating by FY 11. (Strategic Plan Goal 5). Reduce the number of youth sports facilities over capacity at least 5% by FY 11.

7. Increase the percentage of underprivileged and hardship participants of programs within Community Development Block Grant areas by 5% by FY 11. Outreach to disadvantaged children; give discounts for minority and underprivileged to afford programs offered; offer dance/music programs for disadvantaged children; improve transportation for underprivileged children to get to the facilities. (Strategic Plan Goal 5)

SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Building and Grounds Maintenance 1 Workload/Demand

# of building sq. ft. maintained (excludes picnic shelters) 734,551 737,649 740,723 744,201 # of acres mowed per day 297 282 292 307

Efficiency square feet maintained per day 66,779 66,984 67,224 67,274

Effectiveness % of building maintained satisfactorily 93.0% 93.0% 94.0% 94.0%

Recreation Services 2 Workload/Demand

# of programmed recreation areas 43 43 43 43 # of participants in CDBG areas 7 2,515 2,465 2,514 2,640

Efficiency % of customers satisfied and will return 98.86% 80.0% 80.0% 82.0%

Effectiveness % of recreation programs at capacity 94.0% 95.0% 50.0% 60.0% # on waiting list for recreation programs 2,756 750 1,000 1,000 # of recreation program attendees 4,174,806 4,000,000 4,000,000 4,200,000 Continued in "Supplemental Information"

PARKS, RECREATION AND CONSERVATION DEPARTMENT


Personal Services $30,941,324 $32,324,496 $20,910,870 $18,151,333 Operating Expenditure/Expense 16,433,606 20,795,825 18,095,243 17,431,297 Capital Equipment 243,778 75,000 64,121 45,456 Capital Projects 170,662 151,200 162,400 162,400 Grants & Aids 618,524 613,441 2,319,578 2,523,813 Other Uses 0 0 50,000 50,000

Total $48,407,894 $53,959,962 $41,602,212 $38,364,299 FY 08 FY 09 FY 10 FY 11

Budget by Fund Actual Adopted Recommended Planned Countywide General Fund $15,169,891 $19,994,205 $13,142,325 $9,639,559 Unincorporated Area General Fund 30,192,660 33,425,884 27,426,640 27,687,042 Countywide Special Purpose Revenue Fund 57,731 85,708 79,021 80,231 Unincorporated Area Special Purpose Fund 263,498 297,307 804,443 807,684 Intergovernmental Grants 285,734 156,858 149,783 149,783 Enviro Sensitive Lands Tax/Bond Fund 2,438,380 0 0 0

Total $48,407,894 $53,959,962 $41,602,212 $38,364,299 Funded Positions 872 1,003 573 501 Funded FTE Positions 639.35 683.11 393.90 333.88 The FY 10 recommended and FY 11 planned budgets are funded below continuation level funding and the budget reductions total $12,503,922 in FY 10 and $16,492,786 in FY 11 and efficiencies projected amounts total $657,394 in FY 10 and $665,144 in FY 11. The budget reductions include the elimination of the Youth Sports Coach Certification and Background Check Program which includes eliminating one Recreation Specialist position, $200,000 reduction in the Adult Athletic Program in FY 11 only which include eliminating one Senior Recreation Specialist, one Recreation Leader II (2 FTE’s), and $86,261 reduction in operating expenses; restructuring the Recreation Services After School Program which includes 185 positions (138.94 FTE’s), operating expenses, and adding $2,000,000 in grants and aids for the Hillsborough County School Board; eliminate one permanent part time Recreation Leader (0.48 FTE’s) and $4,601 in operating expenses for support to Dog Parks – Carolyn Meeker, Logan Gate, West Park, and Mango; eliminate Enhanced After School Program which includes 150 positions (72 FTE’s); eliminate funding required for Regional Parks seven days per week, which includes eliminating 54 positions; further reduce Regional Parks Operations to less than 5 days per week, cutting an added $2,500,000 by eliminating 35 positions (32.82 FTE’s) and reducing operating expenses in FY 11; reduce Conservation Services Resource Management by $500,000 by eliminating 7positions (5.95 FTE’s) and reducing operating expenses in FY 11; reduce All People’s Life Center by 14 permanent part time Recreation Therapist Aides and one permanent part time Senior Recreation Specialist for a total of 15 positions (6.75 FTE’s) in FY 11; reduce Blaze Sports Program by eliminating two Recreation Therapist (2 FTE’s) in FY 11; restructuring operations of the Bakas Equestrian Center and add back $200,000 in grants and aids for a non-profit organization to operate the program in FY 11; eliminate Satellite Out of School Time Programs – Year Round Sites which include eliminating 17 positions (8.58 FTE’s); eliminate Satellite Out of School Time Programs – Summer Only which include eliminating 12 positions (5.41 FTE’s); eliminate Division Manger Planning, Parks and Conservation Services which include eliminating two positions; eliminating personal services for Special Events Team which include eliminating five positions; reduce University Area Community Center CDC by eliminating two positions; eliminate Squiggy Classic Special Event Support; eliminate Arts and Crafts Show Special Event Support; eliminate Holiday in the Park Special Event Support; eliminate Seafood Festival Special Event Support; eliminate Tomato Festival Special Event Support; eliminate Friendship Bridge Trail; and transfer Maintenance Unit North (22 positions) and Stand By Pay for Maintenance Unit North from the Countywide General Fund to the Unincorporated Area General Fund. The FY 10 recommended and FY 11 planned budgets reflect $653,400 in FY 10 and $661,150 in FY 11 for Capital Improvement Program (CIP) reimbursements and $3,994 in FY 10 and FY 11 for replacement of existing modems with air cards.

PLANNING AND GROWTH MANAGEMENT DEPARTMENT

MISSION: To efficiently and effectively manage Hillsborough County’s planning and growth management system consisting of the following core services: Code Development, Zoning Administration, Grants Administration, Special Purpose Studies, Land Use and Development Counseling, Development Plan Review, Development Inspection, Transportation Planning, Impact Fee Administration, Phosphate and Land Excavation Review, Contractor Licensing and Enforcement, Building Plans Review and Permit Processing, Building Inspection, Hazard Mitigation and Disaster Recovery. KEY OBJECTIVES: Subject to budgetary, human resource, and technology constraints, the objectives of the Planning and Growth Management Department are as follows: 1. Code Development: Review, revise and amend the Land Development Code in a manner consistent with the Comprehensive Plan and in accordance

with contemporary professional standards. 2. Zoning Administration: Process applications for rezonings, variances, conditional uses, special uses, and land use appeals. 3. Grants Administration: Process applications for historic preservation, brownfields and post disaster recovery grants. 4. Special Purpose Studies: Perform special purpose plans and studies as required from time to time by the administration and Board of County

Commissioners. 5. Transportation Planning: Review, revise and amend the County Long Range Transportation Plan, the Transportation Improvement Plan, the Capital

Improvements Element and the Capital Improvements Plan consistent with BOCC policy. 6. Impact Fee Administration: Assure that the off-site impacts of development are mitigated through the assessment, collection and expenditure of impact

fees. 7. Development Plan Review: Assure that plans for the on- and off-site impacts of new development are consistent with County Codes and are

satisfactorily mitigated concurrent with the completion of the development. 8. Development Inspection: Provide inspection and approval of on- and off-site infrastructure especially those facilities which are to be dedicated and

conveyed to Hillsborough County. 9. Land Use and Development Counseling: To counsel property owners, developers and consultants on the proper application of County Codes to their

projects prior to the initiation of development activities. 10 Building Plans Review and Permitting: Assure the health, safety and welfare of the general public by reviewing the specifications of, and issuing a

permit for, all new and remodeled building plans for code compliance. 11. Building Inspection: Assure the health, safety and welfare of the general public by inspecting all new and remodeled buildings for conformance with

approved plans and permits; and to stop work on any project that lacks a permit. 12. Hazard Mitigation and Disaster Recovery Planning: Minimize the adverse impacts of flooding and other public disasters upon people and property. 13. Phosphate/Land Excavation Review: To review, approve and inspect all phosphate and land excavation activities for compliance with County codes. 14. Contractor Licensing and Enforcement: To protect the consumer by assuring that contract work is properly permitted and performed by properly

licensed contractors.

SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Code Development 1 Workload/Demand

# of Code Amendments per year 29 30 30 30 Efficiency

# of Code Amendments per year per FTE 10 10 10 10 Cost per Amendment new new new new

Effectiveness The effectiveness of Code Amendments can only be described in qualitative terms. It is presumed that code amendments are beneficial albeit some do have unintended consequences. These will be explained more fully in the Department’s Annual Report. The cost per amendment is being done through time sheets and this process has only just begun.


PLANNING AND GROWTH MANAGEMENT DEPARTMENT


Personal Services $19,850,299 $19,340,908 $14,403,512 $14,091,247 Operating Expenditure/Expense 7,951,773 9,519,540 6,658,244 6,493,497 Capital Equipment 30,990 31,850 0 0 Capital Outlay 6,970 0 0 0 Grants & Aids 3,831 0 0 0 Other Uses 13,197 0 0 0

Total $27,857,060 $28,892,298 $21,061,756 $20,584,744 FY 08 FY 09 FY 10 FY 11

Budget by Fund Actual Adopted Recommended Planned Unincorporated Area General Fund $11,490,393 $12,566,662 $10,024,911 $9,407,750 Unincorporated Area Special Purpose Fund 14,627,424 15,037,519 10,083,420 10,192,895 Intergovernmental Grants 207,296 0 0 0 County Transportation Trust Fund 1,018,819 883,950 715,332 742,935 Water & Wastewater Utility Enterprise Fd 513,128 404,167 238,093 241,164

Total $27,857,060 $28,892,298 $21,061,756 $20,584,744 Funded Positions 288 243 183 176 Funded FTE Positions 279.96 234.96 174.96 167.96 The FY 09 adopted budget for the Unincorporated Area General Fund was reduced by $1,251,406 and 18 positions. This included a reduction of $301,280 in the Zoning Administration and Customer Service program where five positions totaling $298,060 were eliminated and operating costs were reduced by $2,600. Zoning and BOCC Special Projects were reduced by $616,753 that included eight positions at a cost of $606,328 and operating costs of $10,425. The Zoning and Land Development Review program was reduced by $142,060. Two long-term vacancies were eliminated for a cost savings of $191,313. Two limited-duration positions expired in January 2008. In April 2008, the Backflow Prevention Program was transferred to Water Resource Services. This included three positions and operating costs totaling $231,671. Additionally, one Inspector III was transferred from the Building Services Fund at a cost of $93,965. The Building Services Fund required a Reduction in Force (RIF) in April 2008. Twenty positions were eliminated and three positions were transferred to Water Resource Services. The FY 10 recommended and FY 11 planned budgets include 20.5 FTE reductions in the Unincorporated Area General Fund (UAGF). The FY 11 planned budget includes an additional six position reductions. The following positions are eliminated in FY 10: Community Codes Investigator II, Engineering Specialist II, Executive Planner, two Executive Secretaries(1.5 FTE’s), two Forestry Examiners, Manager, Community Planning, three Office Assistants, Office Assistant II, Personal Computer Specialist, Principal Planner, Receptionist, Senior GIS Analyst, two Senior Planners, Senior Planning and Zoning Technician, Senior Professional Engineer, and Senior Secretary. The personal services reductions total $1,499,173 in FY 10 and $2,094,582 in FY 11. Operating costs are reduced by $350,337 and $359,940 and indirect costs are reduced by $514,366 and $718,031 in FY 10 and FY 11 respectively. The service impacts of these reductions include minimal GIS mapping and graphics support for planning and design review, minimal zoning counseling services, increased turnaround time to review and process amendments to the Land Development Code and rezoning and special use applications. Contractual funding is eliminated for a Land Use Hearing Officer. Planning and Zoning will be unable to provide special studies and strategic planning efforts including management of the Community-based Planning Program. The Transportation and Land Development Review Division will have an increased turnaround time on stormwater reviews, a decreased number of customer conferences and project meetings for development reviews. The Natural Resources Section will have a decrease in permit compliance inspections and complaint investigations completed per month. Administrative and reception resources are decreased for engineering reviews, filing and retrieval of records, site intake and general public assistance. Correspondingly, projected revenues are decreased by 19% in FY 10 and 25% in FY 11. Site Development Inspections are transferred to the UAGF from the Building Services Fund. This includes five positions and associated revenue for a net increase of $237,288 and $242,956 in FY 10 and FY 11. Twenty-five percent of the Impact Fee Manager position will be charged to this fund to reflect the time spent on non-impact fee projects. The Building Services Fund required a Reduction In Force (RIF) in March 2009 due to the continued economic downturn in the housing industry. Thirty-four positions and operating costs were eliminated at $1,839,912 and reserves were reduced by $2,405,173. The Land Excavation Fund has an Office Assistant III and operating reduction totaling $51,924 in FY 10 and $52,870 in FY 11. The Transportation Trust Fund is reduced by one Senior Planner position and an operating reduction totaling $129,676 and $127,260 in FY 10 and FY 11. The Impact Fee Fund is reduced by an Accountant I, an Executive Secretary (.5 FTE), Impact Fee Manager (.25 FTE) and operating costs for a total reduction in FY 10 of $149,064. Because revenues are down, an additional position reduction will occur in FY 11 for a total reduction of $223,438. The Utility System Operating and Maintenance Account is reduced by an Engineering Specialist III, an Office Assistant III and operating reductions totaling $164,437 and $165,424 in FY 10 and FY 11. This will impact the time frame for utility plan reviews and tracking of reviews and approvals.

PROCUREMENT SERVICES

MISSION: The Department of Procurement Services is committed to maintaining public trust by achieving the highest level of professionalism, ethics, integrity and customer service, and procuring the highest quality commodities / services at the lowest cost in a manner that is fair, efficient and provides equal opportunities to our diverse vendor community in accordance with established regulations. KEY OBJECTIVES: 1. Manage central procurement for informal bids and requests for proposals (between $10,000 and $25,000) with an average turnaround time of 7 days. 2. Manage central procurement for formal bids (exceeding $25,000) with an average turnaround time of: commodities (80 days), term contracts (80 days),

services (80 days), and construction (110 average days), for formal requests for proposals (exceeding $25,000) with an average turnaround time of 180 days.

3. Manage automated purchasing activity and issue an average of 2,300 regular and blanket purchase orders per year. 4. Manage and train on the Purchasing Card Program offering a monthly training class for all departments and semi-annual user group meetings. 5. To achieve an average annual Point-of-Services rating of 90% and an Internal Survey result of 10. SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Planned FY 09

Projected FY 10

Planned FY 11

Central Procurement-Informal (Between $10,000 and $25,000) 1 Workload/Demand

# of informal procurements 321 321 311 300 Efficiency

cost per informal procurement $847 $992 $1,055 $1.093 Effectiveness

average turnaround time for informal procurement 14 14 14 14 Central Procurement Formal (Exceeding $25,000) 2 Workload/Demand

# of awards 283 283 305 305 # of renewals 202 100 100 100 total dollars awarded (in millions) $358 $300 $325 $350 Efficiency

cost per formal procurement $3,545 $3,490 $3,292 $3,366 cost savings $ to formal awards (in millions) $18.5 $12.0 $10.0 $8.0

Effectiveness % of procurements without protest 95% 95% 95% 96% % of procurements without successful protest 99% 99% 99% 99%

Automated Procurement Services Activities 3 Workload/Demand

# of department purchase orders (DPO) issued annually 4,095 3,400 3,200 3,200 # of purchase orders (PO and BPO) issued annually 931 875 875 875

Efficiency avg. Department Purchase Order (in dollars) $2,452 $2,500 $2,500 $2,500 avg. cost of purchase order (PO and BPO) issued annually (based on Procurement Services staff only)

$444 $503 $509 $520

Effectiveness DPO total dollars (in millions) $10.0 $9.5 $9.0 $8.5 avg. time for a PO (in days) 4 4 4 4 Continued in "Supplemental Information"

PROCUREMENT SERVICES



Total $2,601,105 $2,719,205 $2,090,148 $2,122,319 FY 08 FY 09 FY 10 FY 11


Total $2,601,105 $2,719,205 $2,090,148 $2,122,319 Funded Positions 33 32 25 23 Funded FTE Positions 33.00 32.00 25.00 23.00 The FY 08 adopted budget was cut by $129,650 eliminating a Buyer and a Senior Secretary position. The cancellation of the WebProcure Online Vendor Registration module project resulted in the elimination of a $25,200 annual maintenance agreement. The FY 09 adopted budget included the elimination of a Senior Procurement Analyst and related expenses. The FY 10 recommended budget includes efficiencies resulting from an 11% ($9,572) reduction in operating expenditures and the elimination of two vacant positions (a Procurement Analyst and a Business Analyst). In addition, an Executive Secretary, a Receptionist, a Procurement Analyst, an Office Assistant II and a Senior Procurement Analyst are eliminated. The elimination of these positions will result in the outsourcing of all vendor registration and bid notifications, and a reduction in the number of formal procurement awards (exceeding $25,000) that can be managed. Two Executive Secretaries will retire during FY 10. An efficiency includes these positions being eliminated upon their retirement (12/09 and 6/10). The FY 11 planned budget is funded at continuation level.

PUBLIC SAFETY DEPARTMENT

MISSION: Support public safety agencies by administering the 9-1-1 emergency telephone system; provide dispatch services for medical, fire, and mental health responses; provide general support to citizens and government agencies in matters relating to emergency preparedness and public safety; provide crime prevention and personnel safety for County operations; and administer the marine safety program. KEY OBJECTIVES: 1. Answer, triage, and allocate appropriate emergency resources for 200,000 requests for service within 90 seconds, and provide pre-arrival medical

instructions. 2. Plan, coordinate, and execute drills and exercises to include various volunteers, private non-profit organizations, city, county, state, and federal agencies

in various areas such as natural disasters, industrial accidents, and terrorism with at least two exercises per year. 3. Enforce Florida Statute 365.171, 2, 3, 4 (9-1-1 Telephone Legislation) and HC Ordinance 89-05 (Uniform Building Numbering System) and maintain

integrity of the address database to ensure 9-1-1 calls are delivered to appropriate Public Safety Answering Points (PSAP's) with 97% accuracy. 4. Perform 24 hour, 7-day a week security functions, including courthouse screening, to safeguard County personnel and property, confiscating 99.9% of

prohibited items. 5. Maintain the County uniform waterway marker system. Manage the County derelict vessel removal grant program to ensure removal of vessels within

three months of grant approval. 6. After the occurrence of a declared emergency, measure citizen satisfaction with Hillsborough County's preparedness and response by means of a survey;

based on the survey results, adopt milestones for continuous improvement. (Strategic Plan Goal 5, Objective B.) SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Planned FY 09

Projected FY 10

Planned FY 11

Fire/Medical Emergency Dispatch Services 1 Workload/Demand

# of fire, medical, & miscellaneous calls received n/a --- --- --- % of calls requiring pre-arrival medical instructions n/a --- --- ---

Efficiency # of calls per FTE n/a --- --- ---

Effectiveness average 9-1-1 answer time (in seconds) n/a --- --- ---

Emergency Management Readiness 2 Workload/Demand

# of exercises n/a --- --- --- # of emergency events n/a --- --- ---

Efficiency # of people per event n/a --- --- --- # of people surveyed n/a --- --- ---

Effectiveness # of individuals participating in all events n/a --- --- --- customer satisfaction n/a --- --- ---

9-1-1 Network 3 Workload/Demand

# of 9-1-1 calls n/a --- --- --- # of new addresses issued n/a --- --- ---

Efficiency # of new addresses issued per FTE n/a --- --- ---

Effectiveness % of address accuracy in 9-1-1 database (goal 95%) n/a --- --- --- % of calls answered in busiest hour (goal 95%) n/a --- --- --- Continued in "Supplemental Information"

PUBLIC SAFETY DEPARTMENT


Personal Services $5,566 $0 $0 $0 Operating Expenditure/Expense 53,800 0 0 0 Capital Equipment 3,130 0 0 0 Capital Outlay 1,557 0 0 0

Total $64,053 $0 $0 $0 FY 08 FY 09 FY 10 FY 11

Budget by Fund Actual Adopted Recommended Planned Intergovernmental Grants $64,053 $0 $0 $0

Total $64,053 $0 $0 $0 Funded Positions 0 N/A N/A N/A Funded FTE Positions 0.00 N/A N/A N/A As a result of an organizational restructuring during FY 06 (Administrative Order #06-02), the Public Safety Department was eliminated and the Emergency Dispatch Center, Emergency Management, and Security Services Agency were created. The Marine Safety program was transferred to the Parks, Recreation and Conservation Department and 9-1-1 Administration was transferred to the Information and Technology Services Department and subsequently became a separate department.

PUBLIC WORKS DEPARTMENT

MISSION: Provide and manage safe, efficient, and environmentally sensitive transportation and stormwater systems to satisfy diverse mobility needs and to provide flood protection of public lands. KEY OBJECTIVES: 1. Implement the transportation and stormwater CIP in a timely manner to optimize quality standards using partnering and maintaining construction costs

within 5% of award for projects greater than $1 million. 2. Provide traffic engineering services; maintain and install traffic control devices with a service guarantee response time of within 24 hours of report to

malfunctioning traffic devices and maintain street lighting to enhance public safety. 3. Implement stormwater improvement projects and public education programs to enhance water quality, alleviate flooding, and comply with regulatory

requirements. 4. Maintain and construct a safe roadway and drainage network; including a service guarantee response time of 72 hours of report for pothole patching. 5. Locate mosquito breeding sites; conduct source reduction to decrease larvae and adult population numbers to improve the quality of life within

Hillsborough County maintaining 75% of activities on time per schedule. 6. Maintain wetlands mitigation sites within compliance standards of government agency permits by achieving less than 10% nuisance/exotic vegetation. 7. Decrease the vehicle crash rate per million entering vehicles (MEV) by 5% by FY 10 (Strategic Plan Goal 6, Objective A). 8. Reduce the preventable pedestrian accident rate per 100,000 population. (An in-depth analysis will be conducted to determine the causes of pedestrian

accidents and feasible solutions. Upon completion, objectives will be clarified based upon what the analysis reveals.) (Strategic Plan Goal 6, Objective E).

SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

CIP Project Management 1,3 Workload/Demand

# of CIP projects managed 353 390 411 403 Efficiency

contain construction contract costs within 5% of award for all projects > $1 million

5.0% 5.0% 5.0% 5.0%

Effectiveness meet substantial completion within 60 days 94.0% 80.0% 80.0% 80.0% avoid litigation in 98% of construction contracts 100% 98.0% 98.0% 98.0%

Street Maintenance 4 Workload/Demand

# of miles of trees trimmed to standard 484 484 500 500 # of road surface potholes patched 24,427 20,525 20,936 20,936 # of miles of roadside ditches cleaned/reshaped 71 71 63 63 # of miles of canal systems cleaned and maintained 41 38 38 38 # of sidewalk hazards eliminated (includes grinds & replace locations)

13,367 17,579 17, 579 15,821

# of miles of stormwater pipes cleaned 34 32 30 30 # of acres of roadside mowing performed 26,228 19,500 19,500 19,500 # of miles of new bike lanes 4.33 1.6 1.6 1.6

Efficiency cost per mile of trees trimmed to standard $3,478 $3,756 $4,057 $4,057 cost per road surface pothole patched $22.46 $24.26 $26.20 $26.20 cost per mile of roadside ditches cleaned/reshaped $17,091 $18,458 $19,935 $19,935 cost per mile of canal systems cleaned and maintained $8,503 $9,183 $9,918 $9,918 cost per instance to mitigate sidewalk safety hazard (includes grinds & replacing 10 foot sections of sidewalk)

$183 $198 $213 $213

cost per mile to clean stormwater pipes $11,401 $12,313 $13,298 $13,298 cost per acre of roadside mowing performed $41 $44 $48 $48 Continued in "Supplemental Information"

PUBLIC WORKS DEPARTMENT

FY 08 FY 09 FY 10 FY 11 Appropriations Actual Adopted Recommended Adopted

Personal Services $41,881,297 $44,350,587 $40,796,873 $40,286,314 Operating Expenditure/Expense 39,461,542 39,254,023 40,374,764 39,807,669 Capital Equipment 249,477 40,000 0 0 Capital Outlay 48,547 200,000 200,000 200,000

Total $81,640,863 $83,844,610 $81,371,637 $80,293,983 FY 08 FY 09 FY 10 FY 11

Budget by Fund Actual Adopted Recommended Adopted Countywide General Fund $2,588,000 $2,956,202 $2,327,249 $2,319,664 Unincorporated Area General Fund 15,578,739 14,383,985 11,794,793 10,185,537 Countywide Special Purpose Revenue Fund 0 0 0 5,734 Unincorporated Area Special Purpose Fund 742,238 837,008 930,516 934,439 Intergovernmental Grants 334,911 460,329 653,521 641,123 County Transportation Trust Fund 62,396,975 65,207,086 65,665,558 66,207,486

Total $81,640,863 $83,844,610 $81,371,637 $80,293,983 Funded Positions 740 714 677 658 Funded FTE Positions 675.10 652.75 620.03 601.03 The FY 08 adopted budget eliminated 18 positions (3 Engineering Technicians, 1 General Manager I, 1 Executive Secretary, 1 Senior Professional Engineer, 3 Office Assistants, 2 Environmental Technician I's, 3 Transportation Workers, 2 Plant Maintenance Mechanics, 1 Construction Equipment Operator, and 1 Stormwater Management Manager) and reduced the operating budget within Stormwater Investigations, Stormwater Administration, Customer Service, Street Sweeping, Transportation Maintenance, and Sediment Remediation as a result of budget cuts. The FY 08 budget reflected $32,174 in efficiency savings. This savings results from a device constructed to service collapsed metal drainage culverts which restores their shape and functionality, thereby extending their useful life at a minimal cost. The budget included additional funding to support a Residential Streetlighting Management Automation System in the amount of $65,000. This project automated many of the processes that were required to balance the district street lighting billing with the tax rolls by utilizing a GIS based approach. The Stormwater Management Operating Fund reduced funding of this program as a result of increased contributions from United States Geological Services. In FY 09, funding for processing of approximately 55,000 cubic yards of accumulated ditch material at the four Transportation Maintenance Unit yards was transferred to Capital Projects. The FY 09 adopted budget eliminates funding for the oral rabies vaccine bait distribution program and includes an additional $160,000 to cover the cost of a helicopter lease while the current Mosquito Control helicopter is grounded for maintenance. Six community relations positions were transferred from the Communications Department to Public Works. Several areas within Public Works reflect a reduction of service, such as senior safety zones, residential traffic calming, maintenance of roads, mowing, channelization program review, pedestrian and bicycle safety, contracted street sweeping, stormwater maintenance, and plans review. The budget includes the elimination of 25 positions associated with the various programs that were reduced. Seven long-term vacant transportation worker positions were also reduced. As an efficiency savings, three positions were transferred from the Unincorporated Area General Fund to the Stormwater Operating Fund. The FY 10 recommended and FY 11 planned budget reflects a reduction of 37 positions as a result of several proposed efficiencies and budget reductions. Efficiencies were proposed throughout several programs with in the Public Works Department. As a result of the efficiency savings a Receptionist position was eliminated. Public Works has taken an existing Administrative position to function as both the department’s front desk receptionist and the administrative support person for the Quality Assurance/Customer Service Section. The department negotiated an efficiency savings of approximately 50,000 for the Hansen Asset Management system service and maintenance agreement which is the core of the system’s sustainment due to the County’s economic situation. Also, Hillsborough County and Johnson Controls Inc.(JCI) entered into a Performance Contracting agreement in an effort to reduce energy cost and improve transportation safety. The energy upgrades were completed in July 2008 and the Measurement and Verification report documented post installation energy savings in the amount of approximately $386,000. In addition Public Works has identified $3 million in revenues in FY 11 to be charged to the Transportation and Stormwater capital Improvement programs. This efficiency charges the in-house costs for design and construction management to the capital project through an inter-organizational charge (IOC). Included in the departmental reductions were the following programs/services: Mosquito and Aquatic Weed technical and temporary support, Mosquito Control contracted support and maintenance of effort, and seasonal chemical inventory, helicopter lease, Underground investigation and lift station Maintenance, Stormwater in-house construction, Customer Service, Administrative Support, Right of Way Permit inspections, Watershed Management Right of Way Management Office and ESF3 Space Lease & Expenses (Netpark), Administrative and Technical Support for stormwater Maintenance, labor supporting deferred maintenance, Contracted Stormwater Asset Maintenance, Contracted Inlet Cleaning and Residential Traffic Calming. In FY 11 an additional 19 positions are eliminated within the Stormwater Conveyance Improvements and In house Construction Inspection functions.

REAL ESTATE DEPARTMENT

MISSION: Provide comprehensive real estate management and services in a professional and cost effective manner for the benefit of the citizens of Hillsborough County while instilling a sense of employee pride and dedication. KEY OBJECTIVES: 1. Effectively maintain over 311 County facilities with over 4.48 million square feet; maintain utility cost for County Center below average cost of commercial

buildings in the downtown area. 2. Manage the CIP construction for the Courts, public safety, jails, libraries, fire stations, and other government facilities on time and within 5% of award.

Manage small construction projects via R3M Program in order to provide safe, efficient and accessible facilities for citizens and county staff. R3M program to complete all planned projects within 12 months of start.

3. Provide real estate services to support CIP (Capital Improvement Program)/CIT (Community Investment Tax)/ELAPP (Environmental Land Acquisition Protection Program) and on-going non-capital programs (i.e., Dirt Road Program, Developer Road Projects and Developer Projects, Tampa Bay Water). Close 50% of Right-of-Way parcels prior to eminent domain litigation.

4. Pursue the acquisition of environmentally sensitive and significant resources by leveraging ELAPP funding with 40% non-county funding on an average gross annual basis. (Strategic Plan Goal 7, Objective F.)

5. Provide quality, professional surveying and mapping services for CIP/CIT programs; enhance Geographical Information System (GIS) services and Right-of-Way Information Request; and meet mandatory plan review deadlines (5 or 10 day) 100% of the time.

6. Provide professional property management as landlord and as tenant, keeping average cost per square foot of office space as tenant below $14.50. SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Real Estate Acquisition 3,4 Workload/Demand

# of CIP projects/parcels completed 20/80 40/80 40/100 40/100 # of acres acquired for ELAPP (contracted) 1,171 700 700 700 % of purchase price secured in non-county funding for ELAPP 40.0% 40.0% 40.0% 40.0%

Efficiency ELAPP purchase as a % of highest appraised value

Effectiveness 92.5% 95.0% 95.0% 95.0% % of parcels closed prior to litigation 61.0% 50.0% 50.0% 50.0%

Property Management 6 Workload/Demand

# of leased/licensed properties managed 194 194 187 187 Efficiency

average cost per sq. ft. of office space as tenant $14.27 $14.27 $14.16 $14.16 Effectiveness

revenue generated from leased/licensed property (includes parking revenue

$1.55 million $1.25 million $1.45 million $1.38 million

Technical Support 3 Workload/Demand

# of technical reviews for capital projects 251 350 350 350 Efficiency

# of public information 1,400 1400 1,400 1,400 Effectiveness

% of BOCC approval of staff recommendations on vacating petitions

98.0% 98.0% 98.0% 98.0%

% customer satisfaction (based on departmental surveys) 100% 100% 100.0% 100.0% Continued in "Supplemental Information"

REAL ESTATE DEPARTMENT


Personal Services $16,011,503 $17,748,037 $13,358,145 $13,299,450 Operating Expenditure/Expense 14,708,128 14,730,253 11,611,383 11,536,548 Capital Equipment 8,190 0 0 0 Capital Projects 0 0 0 0

Total $30,727,821 $32,478,290 $24,969,528 $24,835,998

FY 08 FY 09 FY 10 FY 11 Budget By Fund Actual Adopted Recommended Planned

Countywide General Fund $22,973,381 $23,797,483 $18,409,599 $18,937,826 Unincorporated Area General Fund 4,171,098 5,051,148 3,425,818 2,726,762 Countywide Special Purpose Revenue Fund 345 0 0 0 Intergovernmental Grants 1,680 0 0 0 County Transportation Trust Fund 2,819,628 3,168,686 2,955,953 2,991,261 Enviro Sensitive Lands Tax/Bond Fund 334,568 0 0 0 Water & Wastewater Utility Enterprise Fd 427,121 460,973 178,158 180,149

Total $30,727,821 $32,478,290 $24,969,528 $24,835,998 Funded Positions 256 247 188 183 Funded FTE Positions 250.33 246.50 187.50 182.50 The FY 08 adopted budget included a reduction-in-force totaling six positions. These positions were Temporary Engineering Technician I's, one Supervisor, one Senior Engineering Specialist, one Manager of Property Management, one Engineering Technician, and a temporary Office Assistant position which was cut as a department efficiency. Further reductions to the Department's budget included $35,000 from the County Surveyor program. Another $109,000 was cut from the Plat Reviews program. The budget added $325,000 for a Countywide Aerial Photography program. This budget's operational funding increased approximately $2 million to cover the rising costs of electricity and commercial insurance for this department. The FY 08 budget cut funding to the Public Art program as an efficiency totaling $12,304. Operational funding increased approximately $900,000 to cover the rising costs of electricity and commercial insurance. The FY 09 adopted budget reflected a reduction of 17 positions, one of which was a long-term vacant Architect position. They included elimination of a survey crew, parking administration and temporaries. Additional positions were eliminated due to productivity being maintained through the purchase of new equipment such as the GPS and Robotic station. The transferring of the Planning and Design Section of the Parks, Recreation and Conservation Department to the respective sections within the Real Estate Department includes seven positions. Commercial insurance, which covers facilities that are not used exclusively by one county agency such as the County Center and Courts, had previously been included as a part of the Facilities Management Division of the Real Estate Department was transferred to allotments. The FY 10 recommended and FY 11 planned budget reflects a reduction of 59 positions as a result of several budget reductions and proposed efficiencies. Efficiency savings were proposed throughout several programs. The utilization of existing staff assuming the responsibilities of 11 eliminated positions resulted in departmental efficiencies in the following sections: Fiscal , Property Management, Building Maintenance and Repair, Architectural Services, Surveying and Mapping. In addition, two positions(a Refrigeration/AC Mechanic III and a Multi Trades Worker II) funded with in the Water and Wastewater Utility Enterprise Fund were eliminated and a Project Manager II was transferred to Water Resources Services. A portion of the operating expenses were transferred to Water Resources to fund contracts for services. Also there were several budget reductions in addition to the efficiency savings proposed by the department. A reduction of funding for the expansion of the preventative maintenance program will increase the emergency and routine request response time due to performing preventative maintenance work while handling repair requirements. There were additional reductions in janitorial services, records management services, and mapping support services. The FY 11 planned budget includes an additional reduction of five positions for the Geographic Information Systems (GIS) support Services and personnel for the Maintenance Surplus Warehouse.

SECURITY SERVICES AGENCY

MISSION: Provide general support to citizens and government agencies in matters relating to security; prevent unauthorized items from entering Courthouse facilities; provide crime prevention and personnel safety for County operations. KEY OBJECTIVES: 1. Perform 24 hour, 7-day a week security functions, including courthouse screening, to safeguard County personnel and property, confiscating 99.9% of

prohibited items. 2. Provide daily escorts for Children Justice Center for the safety of the children, families, staff and transporters. 3. Maintain a one day turnaround on Incident/Event Reports. Provide Incident/Event Reports to various departments and agencies. SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Security Functions Workload/Demand

# of people screened entering courthouse 1 2,720,696 2,900,000 3,100,000 3,300,000 # of escorts/visits for Children Justice Center 2 2,032 2,100 2,300 2,500 # of incident reports written 3 63 80 100 110 # of incidents reported to Risk Management 3 8 10 12 14

Efficiency # of people screened per FTE 1 34,880 36,000 38,000 40,000 # of visits per FTE 2 26 26 28 31

Effectiveness # of prohibited items prevented from entering courthouse 1 28,869 30,000 31,000 32,000 % of visitor satisfaction 2 99% 100% 100% 100% % of reports completed in 24 hours 3 100% 100% 100% 100%

SECURITY SERVICES AGENCY


Personal Services $4,118,628 $4,576,407 $3,735,131 $3,843,057 Operating Expenditure/Expense 202,848 224,706 94,900 95,210 Capital Equipment 36,648 87,000 38,500 38,500

Total $4,358,124 $4,888,113 $3,868,531 $3,976,767

FY 08 FY 09 FY 10 FY 11


Total $4,358,124 $4,888,113 $3,868,531 $3,976,767

Funded Positions 80 83 67 67 Funded FTE Positions 80.00 83.00 67.00 67.00 The FY 08 adopted budget was funded below continuation level and reduced the Department's operating funding by $5,000. The FY 09 adopted budget increased funding to support the provision of point of entry protection to the County Center Boardroom and provided a security presence at other BOCC public meetings in County Center. This represented a total increase of $205,050. This increase included three Public Safety Officer positions, a walk-through metal detector, a hand-held scan wand and standard issue officer equipment. The FY 10 recommended budget removes 16 positions and operating costs totaling $1,199,787. The reductions include a ceasing of weekday security coverage of the Floriland Mall Court Facility (four positions) and the reduction of coverage of the downtown complex between the hours of 11:00 P.M. to 7:00 A.M. (11 positions). The operating budget was reduced to discontinue contracted armed security coverage in the satellite offices of the Clerk of the Circuit Court’s locations of Brandon, Floriland and in South County Service Center. Additionally, through an efficiency, Security Services performed an internal reorganization eliminating supervisory redundancy and streamlining the command structure.

SOLID WASTE MANAGEMENT DEPARTMENT

MISSION: Provide for the safe, efficient, and environmentally sensitive collection, transportation, and disposition of solid waste generated or brought into the Hillsborough County service area. KEY OBJECTIVES: 1. Waste Collection: Provide collection services, garbage (2), yard/wood waste (1), and recyclables (1) for residential customers, transport solid waste from

transfer stations to landfill or resource recovery facility. 2. Waste Disposal: To receive and landfill all solid waste which cannot be processed by other methods including ash residue, construction and demolition

debris, shredded tires, non-combustibles and by-pass solid waste; to receive and incinerate solid waste and convert the energy into electricity which is sold to Tampa Electric Company; receive solid waste at two transfer stations, five community collection centers, and three yard and wood waste processing facilities and transport the solid waste to the Resource Recovery Facility or the Southeast County Landfill or the City of Tampa Resource Recovery Facility; and to receive and process yard/wood waste at the yard and wood waste processing facility.

SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Waste Collection 1 Workload/Demand

total tons collected (residential) 351,966 325,426 318,953 320,547 # of residential customers receiving collection service 233,563 255,826 257,234 263,237 tons of solid waste transferred 319,114 323,901 328,759 333,691 tons of recycled solid waste collected (residential) 28,291 28,820 28,243 28,385

Efficiency cost per ton of solid waste collected (residential $70.43 $90.14 $98.49 $107.58

Effectiveness % of services successfully completed (residential) 99.99952% 99.99952% 99.99952 99.99952 tons of yard/wood waste collected per residential unit 0.85 0.61 0.59 0.57 tons of recyclables collected per residential unit 0.12 0.11 0.11 0.11

Waste Disposal 2 Workload/Demand

tons of solid waste landfilled 517,024 434,749 253,836 302,290 tons of solid waste incinerated 347,356 373,300 538,221 539,732 tons of yard/wood waste processed 172,397 155,877 151,066 150,,418

Efficiency costs per ton of solid waste landfilled $20.97 $24.85 $33.28 $29.57 costs per ton of solid waste incinerated $68.29 $62.21 $50.67 $51.42 costs per ton of yard/wood waste processed $18.80 $23.62 $23.63 $24.42

Effectiveness Resource Recovery Boiler Availability Factor 90.4% 91.5% 91.5% 91.5% Notes: Cost per ton of solid waste landfilled components: Tech Support Landfills, Southeast Landfill Operations, Tire Shredding, Leachate Management, Site Access Southeast Landfill, and Closure & Long Term Care (GASB) Costs divided by landfill tonnage.

Cost per ton of Solid waste incinerated components: Resource Recovery Plant Operations and Site Access Resource Recovery costs divided by incinerated tonnage

Cost per ton of yard/wood waste processed components: Yard/Wood Waste Processing costs divided by yard/wood waste processed tonnage.

SOLID WASTE MANAGEMENT DEPARTMENT


Personal Services $9,165,043 $10,085,833 $9,917,010 $10,054,730 Operating Expenditure/Expense 61,964,379 76,975,047 78,973,383 83,800,548 Capital Equipment 2,580,591 851,000 2,413,000 824,046 Capital Projects 16,701 0 0 0 Other Uses 4,585 0 0 0

Total $73,731,299 $87,911,880 $91,303,393 $94,679,324


Intergovernmental Grants $2,050 $0 $0 $0 Solid Waste System Enterprise Fund 73,729,249 87,911,880 91,303,393 94,679,324

Total $73,731,299 $87,911,880 $91,303,393 $94,679,324 Funded Positions 154 154 161 161 Funded FTE Positions 154.00 154.00 161.00 161.00 The FY 08 adopted budget included $215,000 in funding for the Southeast Landfill site environmental resource permit to provide overall site stormwater management. New equipment for the Southeast County Waste Tire Processing Facility was funded from efficiencies realized from the restructuring of Keep Hillsborough County Beautiful. Funding for the South County and Northwest County Transfer Stations expansions was absorbed within the continuation budget. The FY 08 budget included elimination of the Operation Clean Sweep Program ($250,000). The FY 09 adopted budget was funded at continuation level. The FY 10 budget includes operating expenses of $120,000 and seven new positions (two Equipment Operator III, two Construction Equipment Operator II, two Equipment Operator I and an Accounting Clerk II) to operate the new transfer facility projected to open in September 2009. With the active landfill gas collection system at the Southeast County Landfill becoming operational in FY 10, $8,000 was added for standby pay to be used only in emergency situations. Roll off containers at the Northwest, South County, Alderman Ford, Wimauma and Hillsborough Heights community collection centers with a total of 11 collections per week are added at a cost of $424,424. This program is proactive in keeping mercury, lead and other heavy metals out of the county’s landfill. The FY 11 planned budget is funded at continuation level.

WATER RESOURCE SERVICES

MISSION: Provide for the treatment and delivery of potable water, collection and treatment of wastewater, and the distribution of reclaimed water within the approved utility service area. Provide these services under established programs to address present and future customer needs in conformance with local, state, and federal regulations in an environmentally sensitive and cost conscious manner, utilizing continuous improvement processes. KEY OBJECTIVES: 1. Maintain the average per capita potable water use at 107 gallons per day in a wet weather year, 120 gallons in an average year, and 130 gallons in a dry

year. (Strategic Goal 7, Objective A). 2. Treat and dispose all wastewater received from customers within the service area efficiently and effectively, while complying with regulatory requirements. 3. Sustain the reuse of 55% of reclaimed water supply to offset increased demands of potable water through FY 2010. (Strategic Goal 7, Objective H). 4. Define the customer satisfaction rating with the quality of Departmental services being provided. (Strategic Goal 3, Objective C). 5. Maintain 5% or less bad debt write-off as a percentage of year-end accounts receivable balance. 6. Reduce downtime caused by electrical power outages at County water and sewer treatment, and pumping facilities by increasing the percentage of

mitigation from 14% experienced in FY 2004 to 20% by FY 2010 (Strategic Goal 5, Objective C). SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Water Program (excluding bulk water purchased) 1 Workload/Demand

average annual customer accounts (ERC's) 193,199 193,199 193,199 193,950 Efficiency

average annual costs per customer account $208 $216 $227 $227 Effectiveness

average per capita potable water usage per day 94 120 120 120 % of compliance w/reg requirements for water quality standards 100.0% 98.0% 98.0% 98.0%

Wastewater Program 2 Workload/Demand

average annual customer accounts (ERC's) 204,815 204,815 204,815 205,626 Efficiency

average annual costs per customer accounts $365 $393 $400 $412 Effectiveness

% of compliance w/reg requirements for w/water qual. standards 98.0% 98.0% 98.0% 98.0% Reclaimed Water Program 3 Workload/Demand

average annual customer accounts 14,763 15,231 15,398 15,343 Efficiency

average annual costs per customer accounts $173 $188 $176 $181 Effectiveness

percentage delivered of available effluent 59.0% 55.0% 55.0% 55.0% Continued in "Supplemental Information"

WATER RESOURCE SERVICES


Personal Services $44,735,838 $50,161,630 $46,029,186 $46,882,695 Operating Expenditure/Expense 102,518,921 104,911,449 100,926,926 106,137,439 Capital Equipment 4,866,910 2,181,399 2,205,589 1,518,326 Capital Projects 112,496 0 0 0

Total $152,234,165 $157,254,478 $149,161,701 $154,538,460


Unincorporated Area General Fund $78,616 $145,300 $140,000 $140,000 Unincorporated Area Special Purpose Fund 290,155 252,803 456,395 451,895 Water & Wastewater Utility Enterprise Fd 151,865,394 156,856,375 148,565,306 153,946,565

Total $152,234,165 $157,254,478 $149,161,701 $154,538,460 Funded Positions 719 731 704 704 Funded FTE Positions 719.00 731.00 704.00 704.00 The FY 08 adopted budget added sixty-five positions. Twenty-six of the positions added related to wastewater plant expansion projects such as the Falkenburg expansion ($3 million), northwest regional recovery pelletizer plant ($2.7 million), reclaimed water expansion ($2.3 million), Valrico advanced wastewater treatment facility ($2.3 million, and the sewer inflow and infiltration program ($.3 million). The central Hillsborough water treatment facility, which was scheduled to open in October 2008, adds 12 positions, operating expenditures, and capital outlay totaling $1.3 million. Six positions and related costs for pump station preventative and corrective maintenance were added totaling $1.4 million. Two positions were added for operational support of the Tampa Bay Water Regional connection, three positions for the sewer inflow and infiltration program, and three for electrical support. Telephone upgrade of the VOIP and recording system adds $450,000 to the FY 08 adopted budget. The FY 08 adopted budget was reduced by $1.4 million for efficiencies relating to maintenance of residential water meter change outs, preventative maintenance for sewer TV cleaning, and overtime pay. Ten positions were added to accomplish these tasks in house and reduce the amount of overtime pay. The FY 09 adopted budget added ten additional positions to the operations of the northwest regional recovery pelletizer plant, Valrico advanced wastewater treatment facility, and maintenance of pump stations. Also included was the elimination of five positions vacant for more than 365 days: Secretary, Senior Procurement Analyst, Engineering Technician II, and two Utility Maintenance Workers. The Backflow Prevention Program, which included four positions and operating expenses, was transferred to Water Resource Services from the Planning and Growth Management Department. In addition, three positions were transferred from Planning and Growth Management Department to Water Resource Services to assist with the inspections of capital improvement projects. The FY 10 recommended budget includes an efficiency to eliminate 22 support, managerial and senior level positions in order to contain costs. The elimination of four positions that provide facility/real estate maintenance and inspection activities will be contracted out on an as-needed basis. An efficiency eliminating two Office Assistant positions focuses on downsizing telecommunications program and contracting resources for mail distribution and courier service within the department’s service area. The elimination of the existing standby pay in the wastewater section of the Plant Operations group and the addition of a second shift in Field Maintenance Services will result in reductions in both standby and overtime pay. The construction of new underground power conduits, wiring, switches, meters and transformers to allow the Solid Waste Resource Recovery Facility to provide electric power to various Falkenburg and Woodbury facilities in lieu of using electric power from Tampa Electric Company will result in efficiency savings. A change in odor control chemicals, reduction in the number of public hearings and, contracting out hydrant painting and groundskeeping maintenance are a few of the other efficiencies included in the FY 10 recommended budget. The budget also includes a reduction from 3% to 1% on interest paid on customer deposits. Two positions within the Real Estate Department that are funded by Water Resource Services(WRS) for building maintenance and CIP support are eliminated, with one position (Project Manager II) being moved to WRS. In addition, two positions in Planning, Growth Management Department that are funded by WRS for utility plan review and land development permitting and inspecting will be eliminated. The FY 11 planned budget includes funding from the Water Conservation Trust Fund for an energy efficiency advisor to identify opportunities to modify existing equipment, replace inefficient equipment and to implement electrical energy alternative to reduce reliance on energy purchased from Tampa Electric Company and implement additional water conservation strategies.

WATER RESOURCES TEAM

MISSION: Protect the interests of Hillsborough County, the quality of life for its citizens, and the environment from the potential adverse effects of new and existing water supply facilities operated by Tampa Bay Water. KEY OBJECTIVES: 1. Evaluate Tampa Bay Water's application for Primary Environmental Permits for their new and existing water supply projects and provide recommendations

to the BOCC within the mandated period of 30 days. 2. Exercise the County's rights to binding arbitration under the Amended and Restated Interlocal Agreement to ensure that Tampa Bay Water addresses the

concerns of the County as they relate to applications for Primary Environmental Permits, striving to settle at least 50% of these with issues resolved. 3. Monitor the implementation of the Northern Tampa Bay New Water Supply and Ground Water Withdrawal Reduction Agreement to ensure that 100% of

the required wellfield reductions are met according to the SWFWMD mandated timelines, and recovery of the natural systems achieved. 4. Provide communication to the BOCC and the public in order to allow for the public involvement and awareness of water supply projects, increasing

outreach to all interested parties through a variety of informational methods. 5. Monitor and participate as warranted in the water resource related efforts of Tampa Bay Water, regulatory agencies (local, state, and federal), legislatures,

and watershed, estuary and bay management programs. SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Workload/Demand

Efficiency

Effectiveness

WATER RESOURCES TEAM


Operating Expenditure/Expense $3,781 $0 $0 $0 Total $3,781 $0 $0 $0

FY 08 FY 09 FY 10 FY 11

Budget by Fund Actual Adopted Recommended Planned Intergovernmental Grants $3,781 $0 $0 $0

Total $3,781 $0 $0 $0

Funded Positions N/A N/A N/A N/A Funded FTE Positions N/A N/A N/A N/A The FY 06 Water Resource Team's budget was included in the Water Resource Services Department budget to reflect the County Administrator's reorganization plan.

CLERK OF THE CIRCUIT COURT

MISSION: BOCC Records: Keep and protect the public records, provide required services, and serve the people of Hillsborough County in a professional, accurate, and efficient manner. BOCC Accounting: Independently monitor operational departments and agencies with regard to the receipt and disbursement of County funds under the jurisdiction of the Board of County Commissioners (BOCC) and specified independent agencies. Record transactions to the County's financial system and monitor that transactions are in accordance with Generally Accepted Accounting Principles (GAAP), Federal, State, and County laws and regulations, County policies and contractual obligations. Payroll: Provide payroll services for the Clerk of the Circuit Court as well as BOCC employees. System Support: Administer and oversee the BOCC integrated payroll and financial systems, to include technical and functional support, training, application security, and reporting. Finance Department: Perform financial functions for the BOCC and Hillsborough County entity, as Clerk of the Circuit Court's role as Accountant to the BOCC and Chief Financial Officer of Hillsborough County. Financial functions include preparation of countywide financial reports, coordination of the annual County audit by the County's independent Certified Public Accountants, maintenance of capital asset records, monitoring compliance with debt covenants, investment of County funds, monitoring the financial aspects of County budget and grants, maintenance of the general ledger and charts of accounts for the BOCC accounting system, and performing the audit of the BOCC budget and budget amendments in an effective and efficient manner. Clerk to the Board Administration: Provide professional administrative support to the Board of County Commissioners in a cost effective manner. County Audit: Provide audit services, add value, improve operations, and serve the people of Hillsborough County in a professional, accurate, and efficient manner. Mail Services: Provide proficient, expedient, and reliable mail services to 250 departments of the BOCC and other Hillsborough County agencies. KEY OBJECTIVES: 1. Maintain minutes and records of the BOCC and other committees and councils appointed by the BOCC, process and distribute agenda items within ten

days of receipt and produce meeting minutes within 21 days of meeting date. 2. Attend and record zoning meetings; have zoning files available for view by the public; accept oral argument requests; notify parties of record of the

BOCC Land Use Meeting dates. 3. Report to the BOCC and public, through the Clerk’s internet, yearly lobbyist registrations and expenditures. 4. Timely review and process all accounting transactions (revenue and expenditures). 5. Reconcile ledger balances within 30 days of month end to maintain integrity of accounting entries, systems and financial reports. 6. Maintain records of financial transactions processed in accordance with state and federal guidelines. 7. Manage relationship with financial depository institutions. 8. Produce accurate and timely payroll payments each two weeks for employees of agencies covered under the payroll system. 9. Audit the appropriateness of payments to these employees. 10. Distribute moneys deducted from employees to all appropriate vendors within two days of the pay day. 11. Manage back up payroll documentation for historical records. 12. Provide technical and functional support for BOCC financial and payroll systems. 13. Provide hands on training, establish and maintain security for the users of BOCC financial and payroll systems. 14. Coordinate, develop, and maintain system programs, processes, and enhancements for the FAMIS Financial and Genesys software systems. 15. Provide financial and payroll reports to BOCC departments, Clerk to the Board Finance, BOCC Accounting, Payroll, other constitutional officers and

independent agencies of Hillsborough County and the public at large. 16 Provide efficiency in validating vendor W-9 forms and applications security forms electronically through an Online Imaging System. 17 Issue County’s Comprehensive Annual Financial Report (CAFR), Single Audit, Water and Wastewater, and Solid Waste financial reports, Annual Local

Government Financial Report to State of Florida, Annual Report Summary (PAFR), and other reports by statutory or program due dates. 18. Obtain Certificate of Achievement for Excellence in Financial Reporting (for PAFR and CAFR) from the Government Finance Officers Association. 19. Ensure that Hillsborough County financial statements are prepared using generally accepted auditing principles and are audited annually in accordance

with Florida Statutes. 20. Record capital asset additions, disposals, contributions and transfers in a timely and accurate manner. Inventory all fixed assets on a 12-month cycle. 21. Monitor debt service requirements and compliance with bond covenants and initiate all principal and interest payments in a timely manner. 22. Audit BOCC budget and budget amendments for compliance with Florida Statutes, ordinances, bond covenants, grant contracts, interlocal agreements,

and other requirements on a timely basis. 23. Invest County funds while fulfilling fiduciary responsibilities for safety of principal, liquidity to meet cash needs, and optimization of earnings. 24. Monitor financial aspects of grants. 25. Provide quality professional administrative and clerical support to the Board of County Commissioners and their Aides. Continued in "Supplemental Information"

CLERK OF THE CIRCUIT COURT

FY 06 FY 07 FY 08 FY 09 Appropriations Actual Actual Adopted Adopted

Other Uses $20,760,007 $19,868,557 $17,971,963 $18,192,918 Total $20,760,007 $19,868,557 $17,971,963 $18,192,918

FY 06 FY 07 FY 08 FY 09

Budget by Fund Actual Actual Adopted Adopted Countywide General Fund $20,745,007 $19,868,557 $17,971,963 $18,192,918 Countywide Special Purpose Revenue Fund 15,000 0 0 0

Total $20,760,007 $19,868,557 $17,971,963 $18,192,918 Funded Positions 116 112 106 106 Funded FTE Positions 116.00 112.00 106.00 106.00 Functions under the Clerk of the Circuit Court's budget include:

1. Recordkeeping for the Board of County Commissioners--Maintains minutes and records of the Board. 2. Financial Services--Collects, reports, disburses, and invests County funds. 3. Internal Auditing--Audits the adequacy and effectiveness of internal controls and procedures in BOCC departments, agencies, and programs. 4. Recordkeeping for Circuit and County Courts--Maintains records and files for all Courts in the 13th Judicial Circuit. 5. County Recorder--Records all authorized documents into the official record.

The FY 08 budget of the Clerk of the Circuit Court included the elimination of three positions and the addition of one position for a net reduction of two positions. The three eliminated positions were accommodated with no reduction in service levels due to efficiencies gained through new technology and operational changes proposed by BOCC Finance, System Support, and Mail Services. An Administrative Specialist position was added in BOCC Records for the recording and transcribing of minutes for meetings mandated by the BOCC. The number of meetings has increased by more than 25% since FY 04, and the additional position was needed to maintain the level of service. While most of the technology projects funded with the FY 07 allocation of $7.1 million were completed prior to the end of FY 07, five of the projects were not, resulting in $2.0 million being returned to the BOCC at year end. The FY 08 budget included the return of this $2.0 million to the Clerk of the Circuit Court, so the projects can be completed. In response to actions taken by the Legislature, the FY 08 budget included no increase in compensation for employees. The FY 09 adopted budget eliminated four county-funded positions. The positions included a Facilities Director, a position in fixed assets, a position in mail services, and a position in payroll. The FY 09 adopted budget included a 3.5% pay increase for Clerk's employees after no pay increase was given in FY 08. The operating budget was reduced due to a change in banking partners which resulted in a 38% reduction in banking service fees. The Clerk had expenditures budgeted in FY 08 for an accounts payable workflow system, an information technology service management system, a traffic interactive voice response credit or debit payment solution, security cameras and panic buttons, and certain other equipment replacements. Procurement processes had not been fully completed for these items by the end of FY 08, and the Clerk was granted a request to increase the FY 09 adopted budget by $790,986 to complete these acquisitions. The FY 10 recommended budget eliminates two positions in BOCC Accounting and one position in Systems Support. The Clerk will attempt to realign duties to maintain current service levels, however, there may be some delays in the processing unclaimed funds, the frequency of collection site visits, the frequency of escrow account reconciliations, the timing of database changes, and the response time for detailed public records requests. The budget shifts two positions in BOCC Records and one Clerk to the Board Administration position to the Value Adjustment Board to assist with an increase in petitions, and the length of hearings caused by statutory changes to the process. Technology changes are reflected in the budget which increase the hardware replacement cycle from three to four years and reduce maintenance and support contracts. The Clerk’s technology staff will be tasked with dealing with more hardware and software repair issues internally. Administrative support department budgets were reduced by 10.5% and this savings is reflected in the reduced FY 10 recommended budget. The remaining reduction in the Clerk’s FY 10 budget consists of a 1.25% reduction in the employer contribution to the deferred compensation plan and the implementation of three unpaid furlough days. During the development of the FY 10 and FY 11 budgets, the Clerk made certain employee compensation and benefit assumptions based on early guidance from County Administration in an attempt to mirror changes proposed by the County Administrator. The Clerk may request a revision to her FY 10 and FY 11 budgets based on final compensation and benefit changes included in the County Administrator’s recommended budget. Due to new legislation affecting funding in the Clerk’s court operations budgets, no budget is included in FY 10 or FY 11 to support the Clerk’s share of the Other Post Employment Benefits (OPEB) liability payment.

PROPERTY APPRAISER

MISSION: Secure a just valuation for ad valorem tax purposes of all real and tangible personal property; provide for uniform assessment of these properties; and administer exemptions pursuant to Florida law. KEY OBJECTIVES: 1. Assess all real and tangible property in Hillsborough County including agricultural, commercial, residential, and vacant parcels. 2. Assess all tangible property (business assets) located in the county including furniture, fixtures, tools, machinery, equipment, signs, leasehold

improvements, supplies, leased equipment, and whatever is used to conduct business. 3. Administer Homestead Exemptions applications, verifying qualifications and approving or disapproving exemptions up to $50,000 based on State statute

requirements. 4. Administer disability, widow/widower, religious, seniors, and non-profit exemptions, verifying qualifications and approving or disapproving exemptions

based on State statute requirements. 5. Send TRIM (Truth in Millage) notices to all property owners and implement review/appeal process. 6. Conduct individual assessment reviews for Value Adjustment Board appeals and defend assessment values. 7. Implement Amendment 10, Constitutional Amendment, limiting annual assessment of homestead property, not to exceed 3% assessment increases, or

the percentage change in the Consumer Price Index (CPI) or just market value, whichever is the lowest. SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Workload/Demand TRIM notices mailed 5 497,776 510,000 512,000 515,000 Homestead Exemptions processed 3 270,176 271,000 271,000 271,000 other exemptions processed 4 35,365 36,000 36,000 36,000

Effectiveness receive State Certification of tax rolls 1,2 Yes TBD TBD TBD

PROPERTY APPRAISER


Other Uses $11,872,481 $12,048,544 $12,038,718 $12,038,718 Total $11,872,481 $12,048,544 $12,038,718 $12,038,718

FY 08 FY 09 FY 10 FY 11

Budget by Fund Actual Adopted Recommended Planned Countywide General Fund $9,668,358 $9,844,859 $9,844,859 $9,844,859 Unincorporated Area General Fund 1,772,543 1,735,431 1,735,431 1,735,431 Library Tax District Fund 382,891 402,014 402,014 402,014 P&R G.O. Bnds 93/96/02 Dbt Svc Fd 10,127 13,326 13,500 13,500 ELAPP Limited Adval Tax Bonds Dbt Svc Fd 38,562 52,914 42,914 42,914

Total $11,872,481 $12,048,544 $12,038,718 $12,038,718 Funded Positions 153 147 142 142 Funded FTE Positions 153.00 147.00 142.00 142.00 The FY 08 adopted budget eliminated two positions and reduced operating expenditures by approximately 2.4%. The FY 09 adopted budget eliminates six positions. The FY 10 recommended and FY 11 planned budgets eliminate 5 positions.

PUBLIC DEFENDER

MISSION: We are committed to efficiently providing our clients with effective legal representation, and treating our clients, our employees, and our community with dignity and respect. KEY OBJECTIVES: 1. Represent appointed clients arrested for or charged with a felony, a violation of probation or community control, a criminal misdemeanor or criminal traffic

offense, criminal contempt, violation of municipal or County ordinance, juveniles alleged to be delinquent clients, those detained under the "Baker Act" proceedings and individuals charged under the civil Commitment for Habitual Sexual Predators Act. Provide representation in other proceedings as appointed by the court (Chapter 27, F.S. mandate); reduce attorney turnover rate by 2%; achieve Strategic Goal 3 (C) by maintaining a record of no substantiated bar grievances.

SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Legal Representation to Indigent Clients 1 Workload/Demand

# of total appointed cases 73,406 75,608 78,723 83,190 # of major crime appointed cases 81 83 85 87 # of felony appointed cases 34,837 35,882 36,958 38,067 # of juvenile appointed cases 8,390 8,642 8,901 9,168 # of misdemeanor appointed cases 28,072 28,914 29,781 30,674

# of civil appointed cases Efficiency

2,026 2,087 2,150 2,215

# of cases per major crime attorney 16 17 17 18 # of cases per felony attorney 606 624 643 662 # of cases per juvenile attorney 579 596 614 632 # of cases per misdemeanor attorney 1,517 1,563 1,610 1,658

# of cases per civil attorney Effectiveness

405 417 430 443

% of clients in custody contacted within 72 hours of appointment 100% 100% 100% 100% % of cases without substantiated Bar grievances 100% 100% 100% 100% % of cases closed within constitutional speedy trial timeliness 100% 100% 100% 100% % of attorney turnover rate 19.76% 19.76% 18.7% 17.7%

cost per case $191 $197 $203 $209 customer satisfaction survey rating of "excellent" or "above satisfactory"

86.0% 87.0% 88.0% 90.0%

PUBLIC DEFENDER


Operating Expenditure/Expense $582,297 $628,597 $628,071 $628,304 Capital Equipment 61,408 61,410 61,410 61,410 Grants & Aids 409,580 424,888 424,888 424,888

Total $1,053,285 $1,114,895 $1,114,369 $1,114,602 FY 08 FY 09 FY 10 FY 11

Budget by Fund Actual Adopted Recommended Planned Countywide General Fund $116,344 $124,995 $124,469 $124,702 Countywide Special Purpose Revenue Fund 936,941 989,900 989,900 989,900

Total $1,053,285 $1,114,895 $1,114,369 $1,114,602 Funded Positions N/A N/A N/A N/A Funded FTE Positions N/A N/A N/A N/A Subsequent to June 30, 2004, S. 14, Article V of the State Constitution required counties to fund the cost of communication services, existing radio systems, existing multi-agency criminal justice information systems, and the cost of construction or lease, maintenance, utilities, and security of facilities for the circuit and county courts, public defenders' offices, state attorneys' offices, guardian ad litem offices, and the offices of the clerks of the circuit and county courts performing court-related functions. The FY 08 adopted budget included an additional $5,418 for Article V subpoena services. The technology portion of the Public Defender's budget covers the cost of equipment and software maintenance, computer replacements, software upgrades, security systems, four technology positions, etc. This budget increased $167,303 from FY 07 to FY 08. The increase was primarily due to an adjustment for the cost of the technology positions ($74,315) and the full implementation of the imaging project ($62,054). During FY 08, the Board approved funding to support two additional technology positions for the Public Defender. The FY 09 adopted budget continues to fund these positions. The FY 10 recommended and FY 11 planned budgets are funded at continuation level.

SHERIFF

MISSION: The mission of the Hillsborough County Sheriff's Office is to serve, protect, and defend the community while preserving the rights and dignity of all. KEY OBJECTIVES: 1. Provide emergency law enforcement response times within ten (10) minutes and provide proactive enforcement of traffic laws to unincorporated

Hillsborough County. 2. Perform timely and objective criminal investigations of all assigned criminal incidents resulting in clearance of more than 19% of reported indexed crimes. 3. Perform the inmate booking process for 25 local, state, and federal agencies and safely house and supervise pretrial and sentenced inmates within

constitutional and regulatory standards maintaining an average daily inmate census within the detention system operating capacity. 4. Provide timely court process services by attempting service for enforceable processes within ten (10) days and for non-enforceable processes within 30

days from entry date. 5. Provide security for judges, court attendees, and persons detained for trial by providing secure movement of inmates and maintaining order in the courts

through assignment of at least one bailiff per criminal court session. SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Law Enforcement/Investigations Workload/Demand

# of calls for service 1 532,530 546,374 549,758 563,799 # of vehicle stops conducted 1 157,617 163,977 160,823 161,568 # of reported Part I Crimes 2 34,500 35,455 34,957 35,189

Efficiency ratio of law enforcement deputies per thousand residents (unincorporated)

1.6 1.69 1.68 1.66

Effectiveness average emergency response time in minutes 8.91 9.0 9.0 9.0 Part I Crime Index Clearance Rate 26.1* 28.3 27.4 28.6

Detention Services Workload/Demand

# of inmates booked 3 68,387 69,755 71,150 72,573 average daily inmate census 3 3,930 4,009 4,089 4,171 detention operating capacity 3 4,190 4,190 4,190 4,190

Efficiency avg. daily cost per inmate $82.35 $78.23 $82.14 $86.25

Effectiveness daily census as a % of operating capacity 93.8% 95.7% 97.6% 99.5%

Court Services Workload/Demand

# of court process services 4 235,344 244,693 249,923 256,040 # of inmates transported for local courts 4 50,963 52,491 54,066 55,700 # of circuit/county courts secured by bailiffs 5 60 62 62 62

Efficiency average number of attempts for service per deputy per day 19.9 19 18 18

Effectiveness % of enforceable processes actually served within 10-day period 92.3% 91.9% 91.6% 91.3% *Fiscal Year data are projections.

SHERIFF


Personal Services $273,086,915 $293,091,013 $293,091,013 $300,418,288 Operating Expenditure/Expense 69,799,519 71,001,318 68,089,819 70,640,289 Capital Equipment 18,881,217 13,549,834 9,064,303 7,686,334

Total $361,767,651 $377,642,165 $370,245,135 $378,744,911 FY 08 FY 09 FY 10 FY 11

Budget by Fund Actual Adopted Recommended Planned Countywide General Fund $252,230,481 $264,593,353 $260,358,765 $266,731,536 Unincorporated Area General Fund 107,648,916 111,606,872 108,788,315 110,891,828 Countywide Special Purpose Revenue Fund 1,888,254 1,441,940 1,098,055 1,121,547

Total $361,767,651 $377,642,165 $370,245,135 $378,744,911 Funded Positions 3,774 3,800 3,793 3,793 Funded FTE Positions 3,583.50 3,609.50 3,602.50 3,602.50 The FY 08 adopted budget included the addition of 63 new Patrol Deputies, one Medical Director, one Assistant Legal Counsel, and one additional School Resource Deputy to staff a new school. The addition of the new patrol deputies was consistent with the five-year plan proposed by the Sheriff during the FY 07 budget process, and the cost of these new positions was $4.77 million. Other significant cost increases included $3.9 million in active and retired employee health insurance costs (including the new GASB 45 implementation costs), $1.5 million in inmate health care costs, $2.27 million for technology software and maintenance, and $571,000 in fuel costs. The FY 08 and FY 09 budgets also deferred expansion of the Falkenburg Jail which was scheduled for FY 08. The FY 09 adopted budget added 22 new Patrol Deputies and an additional three School Resource Deputies. During FY 09, the Sheriff’s office also added a support specialist position. Significant cost increases are in the areas of employee health insurance costs, inmate health care costs, fuel and utility costs, and a mandatory upgrade of the Sheriff's radio communication system. The FY 10 recommended budget is 1.96% less than the FY 09 adopted budget. It does not add any civilian, court bailiff, detention or deputy positions. In FY 10 and FY 11, the cost of replacing 120 vehicles will be funded through the use of the Community Investment Tax.

STATE ATTORNEY PART I

MISSION: Appear in the Circuit and County Courts within the Judicial Circuit and prosecute and defend, on behalf of the State, all suits, applications or motions, civil or criminal, in which the State is a party, except as provided in Chapters 39 and 959 of the Florida Statutes (F.S. 27.22). KEY OBJECTIVES: 1. Initiate a caseload of approximately 123,463 criminal legal actions on behalf of the State in FY 09. 2. Maintain a 90% or greater conviction rate. 3. Continue implementation and expansion of automated informational processing throughout the Criminal Justice System. 4. Represent the citizens of Hillsborough County with quality legal services. SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Initiate Criminal Legal Caseload on Behalf of the State 1-4 Workload/Demand

# of cases managed as mandated by F.S. 27.02 122,241 123,463 124,698 125,945 Efficiency

automation of the criminal justice system will continue to enhance services provided to Hillsborough County citizens

continuing continuing Continuing Continuing

# of cases per FTE (number of FTE=119) 1,027 1,038 1,048 1,058 cost per case $14.67 $10.59 $13.52 $12.87

Effectiveness dollars reimbursed to County through the cost of prosecutions $0 $0 $0 $0 % of convictions 92.8% 92.8% 92.8% 92.8%

STATE ATTORNEY PART I


Operating Expenditure/Expense $1,307,425 $947,474 $1,024,514 $1,000,666 Capital Equipment 486,469 360,000 360,000 360,000

Total $1,793,894 $1,307,474 $1,384,514 $1,360,666 FY 08 FY 09 FY 10 FY 11

Budget by Fund Actual Adopted Recommended Planned Countywide General Fund $421,533 $477,620 $479,660 $480,262 Countywide Special Purpose Revenue Fund 1,372,361 829,854 904,854 880,404

Total $1,793,894 $1,307,474 $1,384,514 $1,360,666 Funded Positions N/A N/A N/A N/A Funded FTE Positions N/A N/A N/A N/A Subsequent to June 30, 2004, S. 14, Article V of the State Constitution required counties to fund the cost of communication services, existing radio systems, existing multi-agency criminal justice information systems, and the cost of construction or lease, maintenance, utilities, and security of facilities for the circuit and county courts, public defenders' offices, state attorneys' offices, guardian ad litem offices, and the offices of the clerks of the circuit and county courts performing court-related functions. The State Attorney is mandated to provide Hillsborough County citizens such services as: criminal prosecution of all felony and misdemeanor cases, hearings related to Florida's Baker Act statutes, prosecution of all delinquency cases within the juvenile criminal justice system, civil commitment hearings, certain criminal appeals of felony and misdemeanor cases, oversight of diversion programs. The FY 08 adopted budget included Countywide General Fund budget of $360,223 in support of a continuation level of services to cover the cost of the current telephone service and maintenance. The Countywide General Fund also covered the cost of the State Attorney's office converting from its current ISDN telephone system with Verizon to a voice-over IP (VOIP) telephone system. Costs of this conversion were budgeted at $165,275, of which $50,000 related to a one-time purchase of telephone numbers from Verizon. The technology fund in the Countywide Special Purpose Revenue Fund covers the cost of the State Attorney's technology infrastructure including maintenance of computer software, software upgrades, and the purchase of replacement computers. Funding in this source increased significantly from FY 07 to FY 08. The increase funded the one-time implementation of a document imaging system ($354,435), the increased cost of computer and copier maintenance ($56,040), the purchase of new computer software ($376,585), new server hardware/software upgrades (73,828), end-of-life replacement of computers and printers ($139,000), one-time VOIP implementation ($13,000), and network upgrades ($30,000). The FY 09 adopted budget includes funding consistent with the FY 08 level excluding one-time technology funding including the document imaging project. The FY 10 recommended and FY 11 planned budgets are funded at continuation level.

STATE ATTORNEY PART II (VICTIM ASSISTANCE)

MISSION: Enhance law enforcement by providing comprehensive services to victims of crime through all phases of the criminal justice/judicial process and to act as liaison between victims and each agency involved in law enforcement to ensure cooperation and understanding and close any service gaps among the victim population. KEY OBJECTIVES: 1. Provide quality victim services to all victims of violent crime within Hillsborough County by: attempting initial contact with victims within 5 days of criminal

offense; assisting law enforcement agencies within the county to provide 24-hour, on-site emergency services to all victims of crimes; increase awareness of services by providing crime scene call outs, roll calls and public presentations; notifying domestic violence victims in writing within 5-7 days of the crime, apprising them of available services; provide initial intake interviews for all sexual battery victims; and, when possible, notifying all crime victims of the crucial stages of their case within five days after court date is scheduled.

2. Divert designated worthless check cases from the criminal justice system, obtain restitution for victims in a timely manner and generate revenue from check writers' required fees.

3. In accordance with the Hillsborough County Administrator's Strategic Plan, we will strive to provide outstanding customer service to the victims of Hillsborough County and will measure our success by randomly surveying 500 victims coming into the office.

SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Victim Assistance Services 1 Workload/Demand

# of violent crime victims seen in the office 2,404 2,476 2,550 2,627 # of crime scene call-outs 31 35 35 35 # of domestic violence victims seen in office 3,336 3,436 3,539 3,645 # of awareness meetings/roll calls attended 158 160 162 164 # of initial interviews conducted for sexual and child abuse offenses

698 705 712 719

# of escorts provided to court hearings, depositions 1,581 1,597 1,613 1,629 # of petitioners of domestic violence injunctions contacted 5,260 5,313 5,366 5,419

Efficiency # of crime victims seen in the office per counselor FTE 387 399 411 423

Effectiveness # of violent crime victims' initial notifications within 5 days of crime (felony, misdemeanor, & Preliminary Presentation Court)

10,532 10,637 10,744 10,851

# of victims notified of crucial court dates within 72 hours after scheduled (by automated notification system--VINE)

70,572 71,277 71,990 72,710

# of assisting petitioners of domestic violence injunctions 384 388 392 396 % of satisfied victims from those surveyed 3 95.0% 90.0% 90.0% 90.0%

Worthless Check Diversion Program 2 Workload/Demand

# of worthless checks processed 3,909 3,948 3,988 4,027 Efficiency

% success rate of Diversion Program 85.0% 85.0% 85.0% 85.0% Effectiveness

$ amount of restitution returned to victims of worthless checks $597,357 $600,000 $600,000 $600,000 $ amount of revenue generated to BOCC by check writer fees $67,856 $70,000 $70,000 $70,000

STATE ATTORNEY PART II (VICTIM ASSISTANCE)


Personal Services $2,446,500 $2,506,573 $0 $0 Operating Expenditure/Expense 68,155 69,173 0 0

Total $2,514,655 $2,575,746 $0 $0 FY 08 FY 09 FY 10 FY 11

Budget by Fund Actual Adopted Recommended Planned Countywide General Fund $2,514,655 $2,575,746 $0 $0

Total $2,514,655 $2,575,746 $0 $0 Funded Positions 35 35 0 0 Funded FTE Positions 34.00 34.00 0.00 0.00 The FY 08 adopted budget was cut by $137,225 which resulted in the reduction of a full-time Court Clerk position to part time. The agency's Victim Notification System was also eliminated. The FY 09 adopted budget is funded at a continuation level. This function is no longer funded in the FY 10 recommended and FY 11 planned budgets.

SUPERVISOR OF ELECTIONS

MISSION: Conduct open, secure, reliable elections for the citizens of Hillsborough County. KEY OBJECTIVES: 1. Plan, organize, and efficiently execute one countywide (primary and general), and up to four additional elections to serve in excess of 720,000 registered

voters for the General Election, 16,000 registered voters for Plant City Elections, and 200,000 voters for Tampa Elections (2011). 2. Locate, retain and provide the support necessary for suitable and accessible polling places for 383 precincts for countywide elections, as well as polling

places needed for other elections. 3. Recruit, train and supervise all election workers for elections. Develop a cadre of highly trained and skill election workers who will be deployed upon for

various elections and whose expertise will ensure efficiency and compliance. 4. Increase public awareness of various ways voters can participate in the electoral process by promoting and familiarizing the public with the availability of

early voting and vote by mail (absentee ballots). 5. Implement appropriate list maintenance activities that accomplish complete database comparisons each year in compliance with United States Postal

Service regulations, produce routine final address confirmations within a month of the Postal Address Change Notification, and delete voters from the registration rolls within one month from the date of notification. Complete the legislatively mandated odd-year list maintenance process in 2011.

6. Continue to encourage public confidence in the election process through education and improvement of voter services. SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Workload/Demand # of elections 1 5 3 3 5 # of precincts required/supported 1,2 382 383 383 383/121/121/7 # of precinct election officers required/trained (varies--this is a total of all elections)

1,2,3 8,031 3,725 3,471 4,571

# of precinct elections executed (varies--this is a total of all elections)

1,2,3 754 383 397 639

# of total active voters 1 636,000 708,606 730,000 735,000 # of ballots cast (total of all elections) 1,4,6 429,530 517,000 183,000 544,000 # of early voting ballots cast (total of all elections) 1,4 107,881 146,332 38,400 122,000 # of absentee ballots cast (total of all elections) 1,4 56,043 120,439 42,100 108,000 County populations (FY 08 and FY 09 internal estimate, FY 10 UF estimate, FY 11 planning commission)

1 1,223,778 1,243,086 1,234,930 1,235,000

Efficiency avg. # of precinct election officers per precinct election executed 1 10.65 9.41 8.9 7.2 % of early votes per ballots cast 1,4,6 25.12% 28.30% 21.0% 22.4% % of votes by mail (absentee ballots) per ballots cast 1,4,6 13.05% 23.29% 23.0% 19.8% avg. # of ballots cast per precinct 1,4,6 569.67 1,349.86 460.95 109.7 % registered voters per county populations 1,5,6 51.97% 51.60% 59.1% 59.5%

Effectiveness % change in early votes cast per total ballots cast 1,4 38.96% 12.66% 5.0% 6.5% % change in vote by mail (absentee) ballots cast per total ballots cast

1,4 -27.27% 52.77% 15.0% 10.5%

change in registered voters per county population 1,5,6 -7.92% .61% 1.3% .7% Note: FY 11 numbers are estimated.

SUPERVISOR OF ELECTIONS


Operating Expenditure/Expense $40,000 $0 $0 $0 Grants & Aids 72,506 0 0 0 Other Uses 12,791,517 6,699,071 8,848,293 9,506,543

Total $12,904,023 $6,699,071 $8,848,293 $9,506,543 FY 08 FY 09 FY 10 FY 11

Budget by Fund Actual Adopted Recommended Planned Countywide General Fund $12,791,517 $6,699,071 $8,848,293 $9,506,543 Intergovernmental Grants 112,506 0 0 0

Total $12,904,023 $6,699,071 $8,848,293 $9,506,543 Funded Positions 33 33 38 38 Funded FTE Positions 33.00 33.00 38.00 38.00 The Supervisor of Elections' FY 08 adopted budget included $7,895,151 to fund the acquisition, maintenance, and storage of new voting machines mandated by the State of Florida and a Ballot on Demand System. Of this amount, $2,522,519 was funded by grants from the State of Florida. The FY 09 adopted budget was funded at a continuation level. However, it did include $300,000 in one-time funding for the construction of a new computer room. The FY 10 recommended budget adds five new funded positions and reflects the priorities of the newly elected Supervisor of Elections.

TAX COLLECTOR

MISSION: We are committed to serving our public, business, and government customers by collecting and distributing taxes, license fees, and information promptly and accurately in the most courteous, professional, innovative, and cost effective manner. We are committed to meeting all legal requirements and supporting a positive work environment for our employees. KEY OBJECTIVES: 1. Property Tax and Other Taxes and Licenses -- Bill and collect property taxes and assessments; mail out taxpayer property tax notices within 20 days of

roll certification with information on unpaid taxes and discounts allowed; distribute taxes collected to each taxing authority at least four times during the first two months after the tax roll comes into our possession and at least one time in all other months with at least 95% customer satisfaction. Issue occupational licenses, hunting, and fishing licenses with at least 95% customer satisfaction. Collect appropriate funds, disbursing such per local and State ordinances. Collect Tourist Development Tax disbursing in accordance with local ordinances.

2. Motor Vehicle -- Issue motor vehicle titles, registrations, and driver licenses in accordance with the rules of the Department of Highway Safety and Motor Vehicles (DHSMV) with 75% of counter wait =<15 minutes and an overall customer satisfaction rating of 98%. Distribute collections to the DHSMV weekly as required by Florida Statutes; distribute sales tax to Department of Revenue.

SERVICES/MEASURES:

Key Obj Num


Actual FY 08


Actual FY 09

/

Projected FY 10

Planned FY 11

Property Tax/Other Taxes and Licenses 1 Workload/Demand

# of property parcels for tax roll --- --- --- --- # of ad valorem transactions --- --- --- --- property taxes collected (in millions) --- --- --- --- other collections (in millions) --- --- --- --- # of other transactions --- --- --- ---

Efficiency

Effectiveness

Motor Vehicle 2 Workload/Demand

# of motor vehicle title/registration/driver license transactions --- --- --- --- motor vehicle collections (in millions) --- --- --- ---

Efficiency

Effectiveness % of accurate tax bills mailed to property owners 100% 100% --- --- % of taxpayer property notices mailed within 20 days 100% 100% --- --- % customer satisfaction (per survey cards) 96.0% 96.0% --- --- % voids to motor vehicle registrations and titles issued 2.0% 2.0% --- --- % of time customer waits for service =<15 minutes 70.0% 70.0% --- ---

Department Totals (Overall) total collections for agency (in millions) $2,168.466 $2,233.520 --- --- # of audit exceptions on annual independent audit 0 0 --- --- excess fees returned to agencies (in millions) $19.312 $19.891 --- --- total transactions processed 2,871,087 2,957,220 --- --- FTE positions 320 320 --- ---

Efficiency transactions per FTE 8,972 9,241 --- ---

TAX COLLECTOR


Operating Expenditure/Expense $27,257,181 $30,096,177 $25,372,220 $23,181,709 Total $27,257,181 $30,096,177 $25,372,220 $23,181,709

FY 08 FY 09 FY 10 FY 11

Budget by Fund Actual Adopted Recommended Planned Countywide General Fund $21,364,858 $23,875,362 $19,989,249 $18,255,351 Unincorporated Area General Fund 4,383,439 4,600,056 3,963,872 3,579,747 Unincorporated Area Special Purpose Fund 107,671 106,500 106,500 106,500 Sales Tax Revenue Fund 159,711 154,250 152,275 154,525 County Transportation Trust Fund 147,316 166,398 166,398 166,398 Library Tax District Fund 948,987 1,015,298 818,286 749,533 P&R G.O. Bnds 93/96/02 Dbt Svc Fd 36,888 42,244 45,000 45,000 ELAPP Limited Adval Tax Bonds Dbt Svc Fd 108,311 136,069 130,640 124,655

Total $27,257,181 $30,096,177 $25,372,220 $23,181,709 *Funded Positions 310 310 310 310 *Funded FTE Positions 310.00 310.00 310.00 310.00 The budget reflected above is not the budget of the Tax Collector but represents the dollar amounts that the County Commission has paid or is estimated to pay to the Tax Collector as the statutory fee for collection of taxes on behalf of the County Commission and School Board as a taxing authority. Other taxing authorities paying commissions to the Tax Collector for the collection of ad valorem taxes include the Tampa Port Authority, the Children's Board, HARTline, the Southwest Florida Water Management District and Tampa Palms. Florida Statutes require that the Tax Collector's operating budget be submitted on or before August 1st of each year and be approved by the Department of Revenue and that commissions be paid to the Tax Collector by the County and other taxing authorities for the collection of ad valorem taxes. The Tax Collector returns excess fees (surplus funds) remaining at the end of the fiscal year. The number of funded positions and funded FTE's represent the total for the entire Tax Collector's organization. Budget amounts reflect statutory fees for the collection of taxes on behalf of the BOCC and the School Board. Fees for the collection of School Board property taxes were approximately $13.6 million in FY 08, $14.0 million in FY 09, and are estimated to be $11.4 million in FY 10 and $10.4 million in FY 11. *Fee Funded.

VALUE ADJUSTMENT BOARD

MISSION: Receive and hold hearings for petitions filed by taxpayers concerning property value assessments, classification, homestead exemptions, and other disputes of exemptions from ad valorem taxes. KEY OBJECTIVES: 1. Accept petitions and filing fees from taxpayers who wish to appeal property assessments and exception denials by the 25th day from the mailing of

TRIM notices. 2. Schedule and begin hearings no later than 60 days following the mailing of TRIM notices; mail notice of hearings at least 30 days prior to hearings;

reschedule on demand if requested at least 5 days prior to hearing. 3. Assist special magistrates in the hearings; accept evidence and scan into VAB program; record hearings and convert to mp3 and attach to online

VAB program. Some evidence issues require rescheduling. 4. Track every property that is remanded to Property Appraiser; specific time limits apply; copies must be sent to petitioners; reschedule each to new

hearing date for conclusion. 5. Track all portability petitions; mail cross-county petitions to counties from which a petitioner moved; must wait until other county's hearing decision is

received before scheduling a hearing in Hillsborough. 6. Track all "no show" hearings; petitioners must be notified their petition will be withdrawn unless there is good cause for not appearing. Time limits

apply. When god cause is found, reschedule – if not, mail petitioner a withdrawal notice. 7. Audit all special magistrate recommended findings of fact and conclusions of law for each property considered in hearings and mail to petitioner and

Property Appraiser timely (before final VAB meeting). 7. Balance each VAB tax year and compile values and statistics for Department of Revenue. 9. Let petitioners know when the final VAB hearing will be held. 10. Report to the Value Adjustment Board at least three times each year to hire special magistrates, review DOR rules, approve internal operating

procedures, extend tax roles, approve magistrate hearing recommendations, and certify tax roles. 11. Advertise and report loss in taxes due to VAB action to the Florida Department of Revenue as mandated by statute. 12. Within 20 days of the final VAB meeting, mail final hearing decisions to all petitioners who had a hearing before a special magistrate. 13. Hold orientation meetings after special magistrates are hired and before hearings begin. 14. Advertise and assist the VAB in hiring special magistrates each year. 15. Advertise and assist in hiring of VAB attorney each year. 16. Assist in yearly VAB member appointment process.

SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Value Adjustment Workload/Demand

# of petitions filed 1 5,689 6,258 6,884 7,572 # of properties reflected on petitions 1 15,100 16,610 18,271 18,398 # of petitions scheduled for hearings 2 6,754 8,142 8,956 9,042 # of hearings rescheduled 2 3,248 3,273 3,600 3,960 # of hearings held 3,4,5,6 8,400 9,240 10,164 11,180

Efficiency # of petitions filed per FTE 1 1,138 1,252 1,377 1,514 # of properties reflected on petitions per FTE 1 3,020 3,322 3,654 3,680 # of petitions scheduled per FTE 2 1,351 1,628 1,791 1,808 # of hearings rescheduled per FTE 2 649 654 720 792 # of hearings held per FTE 3 1,680 1,848 2,033 2,236 # of hearing rooms scheduled per week 2,3,5,6 10 10 6 6


VALUE ADJUSTMENT BOARD


Operating Expenditure/Expense ($35) $0 $0 $0 Other Uses 402,483 461,377 752,751 759,459

Total $402,448 $461,377 $752,751 $759,459 FY 08 FY 09 FY 10 FY 11


Total $402,448 $461,377 $752,751 $759,459 Funded Positions 3 3 6 6 Funded FTE Positions 3.00 3.00 6.00 6.00 Functions under the Value Adjustment Board budget include: assisting the public in filing petitions to contest property value assessments, property classification and homestead exemption, and providing petitioners an independent appeal hearing. The Value Adjustment Board is considered part of the Clerk of the Circuit Court organization. The six positions funded in this budget are included in the total of Clerk-funded positions in the position detail listing. The FY 08 budget was funded at a continuation level. In response to actions taken by the legislature, the FY 08 budget included no increase in compensation for employees. The FY 09 adopted budget provided for a 3.5% salary increase. It also adds $50,000 for outside legal counsel representation on the Value Adjustment Board as required by a new state mandate. The FY 10 budget shifts two positions in BOCC Records and one Clerk to the Board Administration position to the Value Adjustment Board to assist with an increase of 67% in petitions, and the length of hearings caused by statutory changes to the process. The recent changes have caused the workload of hearing masters to double, and the FY 10 and FY 11 budgets reflect a doubling in the cost of hearing masters to $250,000 annually.

JUDICIAL BRANCH (ADMINISTRATIVE OFFICE OF COURTS)

MISSION: Consider all legal actions within the Circuit, including civil, family law, criminal, juvenile, probate, guardianship and mental health, and conduct all business in a way that will instill public confidence and support the judiciary in the performance of its constitutional duties by providing programmatic, technical, and administrative assistance. KEY OBJECTIVES: 1. Children's Justice Center: Provide a neutral, child friendly atmosphere to children who are exposed to an adult court system striving for less than 7% no

shows for interviews. 2. Mediation and Diversion: Provide high quality professional mediation services at reasonable cost in a cordial and comfortable environment and resolve

disputes in a timely and efficient manner. 3. Court Administration: Provide technical and administrative assistance to the judiciary to assure they have the necessary resources to fulfill their

constitutional duties, processing 70% of the invoices within 7 days. SERVICES/MEASURES:

Key Obj Num


Actual FY 08

/

Projected FY 09

/

Projected FY 10

Planned FY 11

Children's Justice Center 1 Workload/Demand

# of visitations scheduled --- --- --- --- # of interviews set --- --- --- --- # of completed visitations --- --- --- --- # of completed interviews --- --- --- ---

Efficiency cost per completed visitation --- --- --- --- cost per completed interview --- --- --- ---

Effectiveness % of interviews that are no shows --- --- --- --- % of visitations that are cancelled --- --- --- ---

Mediation and Diversion 2 Workload/Demand

# of referrals for mediation made --- --- --- --- # of hearings held --- --- --- ---

Efficiency # of referrals per FTE --- --- --- ---

Effectiveness % of cases resolved --- --- --- --- % of parties/attorneys satisfied w/mediation process --- --- --- --- % of parties/attorneys satisfied with mediation agreement --- --- --- ---

Court Administration 3 Workload/Demand

# of help desk calls --- --- --- --- # of court reporter/attorney bills processed --- --- --- ---

Efficiency # of payments processed per FTE --- --- --- ---

Effectiveness % of invoices processed within 7 days --- --- --- ---

JUDICIAL BRANCH (ADMINISTRATIVE OFFICE OF COURTS)


Personal Services $3,239,726 $3,529,448 $3,295,942 $2,775,216 Operating Expenditure/Expense 6,653,354 6,832,506 6,440,342 5,956,299 Capital Equipment 639,573 663,000 462,500 462,500 Capital Projects 20,927 0 0 0 Grants & Aids 150,665 250,000 0 0

Total $10,704,245 $11,274,954 $10,198,784 $9,194,015 FY 08 FY 09 FY 10 FY 11

Budget by Fund Actual Adopted Recommended Planned Countywide General Fund $2,573,083 $2,759,669 $2,512,953 $2,531,914 Countywide Special Purpose Revenue Fund 7,282,521 7,977,260 7,464,897 6,440,759 Intergovernmental Grants 848,641 538,025 220,934 221,342

Total $10,704,245 $11,274,954 $10,198,784 $9,194,015 Funded Positions 55 59 57 57 Funded FTE Positions 54.50 58.50 56.50 56.50 The FY 08 adopted budget for operating and capital expenditures increased by approximately $1.1 million. The primary reasons for the increases included: a 5% increase in phone charges and a 15% increase in data connectivity and wide area network circuits; an additional 75 to 100 devices being added to the network in addition to eight new courtrooms and judicial staff; significant refreshes of equipment and additions of terminals to the video courtroom for first appearances, shelter hearings, instanter hearings, closed circuit television, and remote appearances for expert witnesses, victims, and depositions; increases in contracts for imaging services as the number of images processed increased from 9 to 11 million; upgrades to approximately 100 desktop computers; the purchase of additional network infrastructure necessitated by the eight new courtrooms; and a phase I migration to the new Vista operating system. A Senior Court Program Manager position was eliminated in the FY 08 budget due to the non-renewal of an Elder Justice Center grant. The Judicial Branch identified $345,000 in efficiencies in the FY 08 budget which included a $30,000 decrease in contract services in the Drug Court program, a $100,000 reduction in court administration costs, a $190,000 reduction the Domestic Violence Treatment program, and a $25,000 reduction in Article V costs. The FY 09 adopted budget included an efficiency totaling $65,000. The Administrative Office of the Courts determined that its Help Desk function could be run more efficiently with in-house staff rather than being contracted out. Three new positions were created by this change. The FY 10 recommended and FY 11 planned budgets eliminate two positions (Director of Fiscal Affairs and a Public Information Specialist) and approximately $600,000 is reduced for operating and capital outlay expenditures. The FY 11 planned budget includes an additional reduction of $1,052,523 to eliminate support for the court innovations fund.

GUARDIAN AD LITEM

MISSION: Represent the best interests of all abused, abandoned, and neglected children in Hillsborough County's Dependency Courts, through both its volunteers and staff guardians, advocating for their safety, their security, and for any services required for their well being. KEY OBJECTIVES: 1. Maintain the number of children whose cases are currently active served by the program by in FY 10 and in FY 11. 2. Increase the number of volunteers by 23% in FY 10 and 18% in FY 11, to replace diminished state FTE resources. SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Guardian Ad Litem Services 1 Workload/Demand

# of children receiving services of GAL volunteer or staff advocate as of last day of fiscal year

2,582 2,560 2,497 2,620

# of abused, neglected children currently on waiting list for GAL services as of last day of fiscal year*

388 410 473 350

Efficiency # of children served per FTE, as of last day of fiscal year (54.5 FTE as of 12/31/08. 53.5 as of 6/1/09 and thereafter)

47 47 46 49

Effectiveness % of total entitled children receiving GAL services 86.9% 86.1% 84.1% 88.2% % of new court ordered appointments accepted by GAL assignment, for full fiscal year (rolling 12 months result)**

53.4% 65.0% 65.0% 68.0%

Volunteer Program 2 Workload/Demand

# of volunteers as of last day of fiscal year*** 410 530 650 770 # of newly certified volunteers for full fiscal year 211 180 180 184

Efficiency % of trainees certified per training class 85.0% 87.0% 87.0% 88.0% # of children served by volunteers as of last day of fiscal year 867 954 1,170 1,386

Effectiveness # of volunteers supervised by Case Managers 30 35 35 38 # of prospective trainees enrolled in training classes (full fiscal year)

248 206 206 210

* Presumes 2,970 total kids in care as reported by the Hillsborough Kids, Inc., as of 12/31/08

** Hillsborough Kids has dramatically reduced the numbers of children in care and new cases being assigned by the courts. HKI assumes children in care will stabilize at around Year End 2008 number.

*** Volunteer growth presumes a 33% volunteer turnover annually

GUARDIAN AD LITEM



Total $544,842 $602,284 $228,642 $231,746 FY 08 FY 09 FY 10 FY 11


Total $544,842 $602,284 $228,642 $231,746 Funded Positions 5 4 4 4 Funded FTE Positions 5.00 4.00 4.00 4.00 The Board of County Commissioners provides funding for the Guardian ad Litem program to provide an unbiased voice in advocating what is in the child's best interest in court proceedings for abused and neglected children. The FY 08 adopted budget reflected an efficiency reduction of $18,000 in the areas of professional services and printing and binding. The FY 09 adopted budget reflects the reduction of a Secretary Specialist position (1.00 FTE) for a savings of $48,765 and a $6,000 efficiency reduction in court reporter services which was shifted to private funding. Funding was also reduced in the areas of general operating supplies, volunteer parking, memberships and dues, and books and subscriptions ($6,000). The FY 10 recommended and FY 11 planned budgets are funded at the continuation and reflect efficiencies in telecommunications costs ($17,092 in both years) and in rental expense due to an upcoming move into County-owned office space ($243,299 in FY 10; $249,855 in FY 11).

CHARTER REVIEW BOARD

MISSION: Review any and all phases of County government and, upon approval of 2/3 of the members of the Charter Review Board, propose County charter amendments to be voted upon at a general election. KEY OBJECTIVES: 1. Receive testimony and collect data on recommended changes to the County charter. 2. Evaluate benefits of recommended charter changes. 3. Propose County charter amendments to be placed on the ballot at a general election. SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Workload/Demand

Efficiency

Effectiveness

CHARTER REVIEW BOARD


Operating Expenditure/Expense $0 $0 $9,500 $0 Total $0 $0 $9,500 $0

FY 08 FY 09 FY 10 FY 11

Budget by Fund Actual Adopted Recommended Planned Countywide General Fund $0 $0 $9,500 $0

Total $0 $0 $9,500 $0 Funded Positions N/A N/A N/A N/A Funded FTE Positions N/A N/A N/A N/A The Charter Review Board convenes every five years to conduct a comprehensive study of any or all phases of county government. The next Board will convene in FY 2010.

CIVIL SERVICE BOARD

MISSION: Provide effective human resource services and leadership to Hillsborough County citizens, agencies, and employees. KEY OBJECTIVES: 1. Applicant Recruiting and Screening: Respond to agency requests for qualified job candidates (minimize cost per certified candidate). Aggressively recruit

job candidates to provide hiring authorities with an average of 25 qualified candidates per recruitment. Professionally assist the public and current employees with the job application process.

2. Job Classification and Compensation: Respond to client requests for job classification changes (maximize number of actions per staff analyst). Review and update 160 formal job descriptions. Conduct a wage and benefit analysis of the relevant labor market and provide an analysis summary and pay plan adjustment recommendation to the BOCC not later than the end of February.

3. Employee Record Maintenance: Maintain employment history files for all classified employees and full-time temporaries in 21 County agencies. Process classified employee change requests (maximize actions per staff analyst). Carefully review, approve, and forward 98% of employee change actions to CCC Payroll that are received by the published cut-off dates and that comply with rules and policies.

4. Civil Service Board Hearings of Discipline Appeals and Grievances: Respond to employee requests for Civil Service Board hearings of discipline appeals and grievances (maximize number resolved without a full hearing). Resolve 70% of hearing requests within 90 days of receipt.

5. Job Performance Management Administration: Provide prompt and professional job performance management training to all new supervisors of classified employees in 22 County agencies.

SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Applicant Recruiting & Screening 1 Workload/Demand

# of applicants assisted 76,992 79,000 82,000 84,000 Efficiency

cost per applicant assisted $11.33 $12.00 $11.60 $11.30 cost per certified applicant $22.43 $21.00 $21.00 $21.00

Effectiveness # of qualified job applicants per recruitment (average) 31 41 45 50 % of customers who rated service quality above satisfactory 97% 95% 95% 95%

Job Classification & Compensation 2 Workload/Demand

# of job descriptions updated 88 100 100 100 Efficiency

# of position actions completed per staff analyst 277 300 300 300 Effectiveness

# of days before last meeting in Feb. recommended to BOCC 27 0 0 0 Employee Record Maintenance 3 Workload/Demand

# of employee files maintained 10,702 10,643 10,400 10,200 Efficiency

# of employee actions processed per staff analyst 10,073 9,978 9,000 9,000 Effectiveness

% of on-time actions processed 100.0% 100.0% 100.0% 100.0% Hearings of Discipline Appeals & Grievances 4 Workload/Demand

# of hearing requests processed 35 40 40 40 Efficiency

% of requests resolved within 90 days 70.0% 70.0% 70% 70% Effectiveness

% of requests resolved prior to full hearing 75.0% 75.0% 75% 75% Continued in "Supplemental Information"

CIVIL SERVICE BOARD



Total $2,686,254 $3,353,371 $3,443,600 $3,443,600 FY 08 FY 09 FY 10 FY 11

Budget by Fund Actual Adopted Recommended Planned County Blended Component Units Fund $2,686,254 $3,353,371 $3,443,600 $3,443,600

Total $2,686,254 $3,353,371 $3,443,600 $3,443,600 Funded Positions 34 34 34 34 Funded FTE Positions 34.00 34.00 34.00 34.00 Chapter 2000-445 of the General Laws of Florida requires that the Civil Service Board receive a minimum funding level that is equal to .65 percent of the payroll of the classified employees for each county appointing authority. These appointing authorities for Hillsborough County are the Board of County Commissioners, the Aviation Authority, the Tampa Sports Authority, the Tampa Port Authority, the Tampa-Hillsborough County Expressway Authority, the Clerk of the Circuit Court, the Sheriff, the Children's Board, the Property Appraiser, the Arts Council, and the Tax Collector. The FY 08 adopted budget was funded at the statutorily required minimum funding level. The FY 09 adopted budget was funded at the statutorily required minimum funding level. The Civil Service Board voted to implement various efficiencies which resulted in $507,430 of their budget remaining unspent at the end of FY 09. This 15 percent savings was returned to the General Fund. The FY 10 recommended and FY 11 planned budgets are funded at the statutorily required minimum funding level.

ENVIRONMENTAL PROTECTION COMMISSION

MISSION: Establish and maintain standards to ensure the improved quality of water, soil, air, and sound consistent with public health and enjoyment and the propagation and protection of wildlife in Hillsborough County as required by Chapter 84-446, Laws of Florida as amended by Chapter 87-495. KEY OBJECTIVES: 1. Air Management -- Inspect sources, issue permits, monitor air quality, respond to citizen complaints, regulate noise, oversee asbestos removal, enforce

rules, conduct air quality planning and provide public information; average 240 inspections per year per inspector. 2. Water Management -- Issue domestic and industrial wastewater permits, conduct source compliance and sampling inspections, investigate citizen

complaints, enforce facility compliance, conduct other surface water and ground water protection activities and operate an environmental laboratory that supports the agency; average 298 inspections per year per inspector.

3. Waste Management -- Protect soil, groundwater and surface water quality by maintaining programs for permitting and monitoring waste management facilities, investigating citizens complaints, inspecting and educating small quantity generators (SQG) of hazardous waste, inspecting pollutant storage tank facilities, oversee clean up at petroleum tank facilities and petroleum contaminated sites, and perform corrective enforcement when required; average 320 SQG inspections per inspector per year.

4. Wetlands Management -- Identify, protect, and maintain wetlands; perform wetland delineations; review development plans; review mitigation plans and monitor for compliance; conduct as-built and compliance inspections; respond to citizen inquiries and complaints; review water management plans, phosphate mining and stormwater plans and projects; averaging 340 mitigation inspections per inspector per year.

5. Environmental Resources Management -- Monitor water and sediment quality and benthic organisms in the County's public waterways. Prepare reports summarizing monitoring results, documenting environmental conditions and trends and providing natural resource and watershed management recommendations for the EPC Board. Coordinate and provide technical support for the agency-wide GIS program. Manage the Pollution Recovery Fund (PRF), Gardinier Settlement Trust Fund (GSTF) and Artificial Reefs programs. Monitor and review proposed water management plans and rules, and evaluate cumulative environmental impacts of water supply development projects. Respond to citizen complaints and enquiries involving surface water quality issues. Monitor 100% of water quality and benthic monitoring stations per year.

SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Air Management 1 Workload/Demand

# of permits issued 189 181 179 188 # of compliance inspections conducted per year 1,660 1,749 1,717 1,709

Efficiency # of inspections per inspector per year 195 218 214 214

Effectiveness % of facilities initially found to be in compliance 98% 98% 98% 98% % of facilities found to be in compliance within one year of initial inspection

99% 99% 99% 99%

Water Management 2 Workload/Demand

# of permits issued 574 575 615 615 # of compliance inspections conducted per year 1,565 1,575 1,575 1,575

Efficiency # of inspections per inspector per year 298 300 300 300

Effectiveness % average facilities compliance rate 97% 96% 96% 96% % facilities compliance rate goal 99% 99% 99$ 99% Continued in "Supplemental Information"

ENVIRONMENTAL PROTECTION COMMISSION

FY 08 FY 09 FY 10 FY 11 Appropriations Actual Actual Adopted Adopted

Personal Services $14,209,412 $13,892,772 $11,831,906 $10,519,881 Operating Expenditure/Expense 1,484,248 1,212,425 1,292,470 1,279,665 Capital Equipment 238,882 245,643 211,051 128,423 Grants & Aids 301,638 0 0 0 Other Uses 21,507 0 0 0

Total $16,255,687 $15,350,840 $13,335,427 $11,927,969 FY 08 FY 09 FY 10 FY 11

Budget by Fund Actual Actual Adopted Adopted Countywide General Fund $10,024,066 $9,702,825 $7,762,260 $6,306,836 Countywide Special Purpose Revenue Fund 1,686,585 1,277,319 1,186,501 1,196,341 Unincorporated Area Special Purpose Fund 145,415 154,096 150,159 151,286 Intergovernmental Grants 4,399,621 4,216,600 4,236,507 4,273,506

Total $16,255,687 $15,350,840 $13,335,427 $11,927,969 Funded Positions 164 152 151 151 Funded FTE Positions 164.00 152.00 151.00 151.00 The FY 08 adopted budget included a reduction of 10% for each year from the continuation budget. Six Tampa Bay Water Team positions that were reimbursed by the Water & Wastewater Utility Enterprise Fund were eliminated resulting in savings of $417,226. The Wetlands Division was reduced with the adoption of the Wetlands Hybrid Model that eliminated a General Manager III position, three Environmental Scientist I positions, and an Engineering Technician II and associated operating costs for a total reduction of $367,859. The Environmental Resource Management Director position was eliminated resulting in savings of $161,864. The equipment replacement cycle was changed from four years to six years for a savings of $19,595. The vehicle fleet is reduced by 12 vehicles saving $32,705. One Environmental Scientist II position plus operating costs was funded at $80,000 in FY 08 through an interlocal agreement with the Tampa Port Authority for the Environmental Protection Commission to have permitting authority over minor work permits. In the Pollution Recovery Fund, $10,000 was allocated in both FY 08 and FY 09 for participation in an artificial reef study to be undertaken by seven coastal counties. The FY 09 adopted budget included a total General Fund reduction of $821,999. This was comprised of $621,402 in personnel costs and a reduction of six positions: an Environmental Specialist I, Senior Secretary, Office Assistant, Software Specialist II, a Professional Engineer, and a Project Manager I. An Environmental Research Coordinator was reassigned to the Pollution Recovery Fund and an Environmental Specialist II to the Tag Fee Program. Two of these positions were in Compliance Enforcement Services and impacted facility monitoring and three were in Support Services resulting in a decline of financial analysis and monitoring as professional staff absorbed office assistant duties. Reassignment of other operational resources were required to provide lobby receptionist services to direct visitors and telephone calls at Sabal Park. The Executive Director, Directors, and General Counsel chose to forego market equity increases resulting in savings of $32,330. Auto allowance was reduced by one-third with savings of $7,584. Non-personal costs were reduced by $200,597. An Environmental Scientist II position plus operating costs was included at $85,870 to continue the interlocal agreement with the Tampa Port Authority for minor work permits. Other funding sources included the reduction of an Environmental Research Coordinator and the reassignment of an Environmental Specialist II to the Tag Fee Program, the deletion of a Professional Engineer and Environmental Scientist II in the Waste Petrosite Cleanup Contract, an Environmental Scientist II in the Waste Compliance Contract, an Electronics Technician I in the Air Section 105 Grant and an Engineering Specialist I in the Air Pollution Control Title V Grant. An Environmental Specialist I was reassigned from Ambient Air Monitoring to the Air Section 105 Grant. Also included in these funding sources were a portion of the reductions in market equity and auto allowance resulting in savings of $7,976 and $1,876 respectively. Operating costs were also reduced in other funding sources including $2,300 in the Petro Site Cleanup Grant, $88,907 in the Pollutant Storage System Compliance Grant, $10,722 in the Ambient Air Quality Monitoring Grant and $777 in the Department of Homeland Security Monitoring Program Grant. The recommended FY 10 budget includes a twenty percent reduction from the FY 09 adopted agency budget from the General Fund. The FY 11 planned budget includes a thirty-five percent reduction from the FY 09 adopted agency budget from the General Fund. The agency will provide an implementation plan before the adoption of the FY 10 budget. One General Manager IV position expired in January 2009.

LAW LIBRARY BOARD

MISSION: Collect, maintain, and make available legal research materials in print and electronic format not generally obtainable elsewhere in the County for use by the bench, Bar, students, and the general public. KEY OBJECTIVES: 1. Provide access to legal research materials via print and electronic format. SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Provide Access to Legal Research Materials 1 Workload/Demand

# of volumes 45,000 25,500 27,000 28,000 # of daily patrons 115 130 140 149 computers to provide access to electronic research 4 4 6 6 self-generated revenues (in dollars) $55,329 $50,000 $55,000 $58,000

Efficiency ratio of # of patrons per day to staff (per day) 38.3 43.3 46.7 49.7

Effectiveness patron satisfaction of materials and staff helpfulness 99.0% 99.1% 99.3% 99.5%

LAW LIBRARY BOARD


Personal Services $297,365 $313,383 $294,386 $298,864 Operating Expenditure/Expense 49,001 51,850 50,164 53,825 Capital Equipment 128,891 117,000 123,000 125,000

Total $475,257 $482,233 $467,550 $477,689


County Blended Component Units Fund $475,257 $482,233 $467,550 $477,689 Total $475,257 $482,233 $467,550 $477,689

Funded Positions 4 4 4 4 Funded FTE Positions 4.00 4.00 4.00 4.00 The Law Library receives funding from the County Blended Component Units Fund. The FY 08 adopted budget cut $9,400 through an efficiency reflecting a renegotiated service contract with Westlaw and the Law Library Board's photocopier contract. The budget also added $22,000 which included a replacement phone system, WiFi service for its patrons, and upgraded in information technology. The capital budget included a reduction of $27,000 due to electronic subscriptions reduced the need for physical reference materials. The FY 09 adopted budget is funded at the continuation level. The FY 10 recommended budget is funded at the continuation level. The FY 11 planned budget is funded at the continuation level.

LEGISLATIVE DELEGATION

MISSION: Serve the 16-member Legislative Delegation, its staff, and the constituency (private and public sectors) by providing district office, constituent, legislative services and economic development services along with management of the central office. [Mandated: M1 (Ch. 73-484, Laws of Florida)] KEY OBJECTIVES: 1. District Office Services: Services provided to each Senator (with three staff members) and each Representative (with two staff members). Includes staff

development and training, the development of training tools, provision of legislative and constituent services and community outreach. 2. Constituent Services: Direct contact with persons within the private and public sectors in resolving largely state-related issues but frequently including

local and federal issues; 3. Legislative Services: Bill research and drafting, bill analyses, current and historical legislative research (including appropriations), management of the

local bill and public hearing/workshop processes, identification and tracking of legislation, staffing and management of ad hoc committees, reporting of findings, consultation on development of local bills and communities budget requests and any related matters. Management of Hillsborough Day in Tallahassee, including attracting and retaining co-hosts and site hosts, fundraising, and staging of the event.

SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

District Office Services 1 Workload/Demand

problem resolution 4,241 4,368 4,499 4,634 training manual updates 5/185 5/185 5/185 5/185 distributed e-mail reports to members and/or staff 254/11,817 261/12,171 269/12,715 277/12537

Efficiency problem resolution (internal) per FTE 2,097 2,185 4,499 4,634 # of e-mailed reports sent to members and staff per FTE 111 131 269 277

Effectiveness % of information released within 100% 100% 85% 85%

Constituent Services 2 Workload/Demand

problem resolution 2,742 2,824 2,909 2,996 distributed e-mail reports (miscellaneous items to constituents) 43/37,745 44/38,877 45,40,043 47/41,244

Efficiency problem resolution (external) per FTE 1,371 1,412 2,909 2,996 # of e-mailed reports sent to constituents per FTE 21 21 45 47

Effectiveness % of information released within timeframe established 100% 100% 85% 85%

Legislative Services 3 Workload/Demand

# of Flavors of Hillsborough events 1 1 1 1 monetary support contributors/community support/estimated attendance of Flavors of Hillsborough

15/37/15,000 Cancelled Dependent upon economic

recovery

Dependent upon economic

recovery distributed e-mail reports: appropriation reports to constituents 8/7,168 8/8,168 8/8168 8/8168 distributed e-mail reports: local bill status reports to constituents 6 /4,480 6/4,480 6/4,480 6/480

Efficiency cost per contact $2.79 $3.29

Effectiveness respond timely, within 100% 100% 85% 85%

LEGISLATIVE DELEGATION



Total $190,492 $237,034 $179,452 $86,977


Countywide General Fund $190,492 $237,034 $179,452 $86,977 Total $190,492 $237,034 $179,452 $86,977

Funded Positions 2 2 2 1 Funded FTE Positions 2.00 2.00 2.00 1.00 The FY 08 adopted budget was funded less than continuation level due to efficiency savings of $5,820. Efficiencies were realized in telecommunications, printing, and postage costs. The FY 09 adopted budget was funded at the continuation level. The FY 10 recommended and FY 11 planned budgets are funded below the continuation level due to several efficiencies. Both positions are funded through December 31, 2009. Beginning in January 2010, the Legislative Delegation Director position will be eliminated and the Senior Administrative Specialist position will be replaced with a Delegation Coordinator position. A one-time sick leave payout will be made and the resulting savings will be $45,401 in FY 10 and $142,618 in FY 11. Further savings are realized in operating cost efficiencies of $13,750 for both FY 10 and FY 11.

METROPOLITAN PLANNING ORGANIZATION

MISSION: Develop and maintain a continuing, cooperative, comprehensive, and balanced transportation plan that preserves and enhances the quality of life for present and future residents of Hillsborough County. KEY OBJECTIVES: 1. Conduct required long-range transportation planning activities to keep the urbanized area eligible for federal and state funding in conformance with

Chapter 339, F.S. and Chapter 23 USG 134. Develop and amend as needed the Long-Range Transportation Plan (LRTP) for Hillsborough County. The plan shall have a 20+ year planning horizon and be updated every five years. Identify present and future needs for improvement in the transportation network. Estimate the costs of and funding availability for meeting such needs. Prioritize the needed projects, identifying those reasonably affordable in the long range. Support more than 100 meetings of the MPO Board and its Technical, Citizens, Policy, Livable Roadways, Intelligent Transportation System, and Bicycle/Pedestrian Advisory Committees to set priorities for long range transportation plans and review of other transportation studies. Conduct state and federally mandated regional coordination, participating in regional teams and developing regional plans and studies. Support the West Central Florida MPO Chairs' Coordinating Committee (CCC) and Joint Citizens Advisory Committee to set priorities for regional long range transportation plans. Annually update the Unified Planning Work Program (UPWP) documenting federally-funded transportation planning in Hillsborough County.

2. Monitor transportation systems to maintain current data for transportation planning and annually update the program of committed projects. Evaluate the performance and impacts of the transportation system, comprising major roads, sidewalks, bicycle facilities, freight systems, and public transit services including paratransit and trip reduction. Annually evaluate candidate improvement projects for federal funding and update the required Transportation Improvement Program (TIP). Forecast population and other socioeconomic data for each of more than 700 traffic analysis zones, and periodically validate the accuracy of the Tampa Bay Regional Travel Demand Forecasting Computer Model to estimate future congestion levels on each road segment. Maintain the MPO's technical capacity and federal and state certifications.

3. Provide technical assistance, inter-agency coordination, and participation opportunities in metropolitan planning to local jurisdictions. Prepare a variety of technical studies and community-supported plans to meet federal and state requirements as well as local requests. Examples include plans and studies for congestion management, goods movement, intelligent transportation systems, public transportation, non-motorized transportation, transportation disadvantaged services, and corridor-specific needs. Respond to informational inquiries, provide technical assistance to the local jurisdictions and transportation authorities, and advise on local plans and studies as needed or requested. Provide opportunities for public engagement including workshops, presentations, displays, and informational materials for community stakeholders and local citizens throughout the planning process. Record comments, analyze and respond to input, and provide citizen feedback to the MPO Board in full compliance with federal and state public participation requirements, including: §450.316, §450.322, §450.324, and §450.326 in Chapter 23 of the Code of Federal Regulations; Title VI of the Civil Rights Act of 1964; the Limited English Proficiency Executive Order 13166; Florida Statute 339.175; and The Sunshine Law.

4. Conduct required planning for the transportation disadvantaged in conformance with Chapter 427 F.S. Monitor and evaluate the quality and quantity of trips provided by the Community Transportation Coordinator to county residents who do not have means to transport themselves to life-sustaining activities. Forecast local needs for such services and annually update the Transportation Disadvantaged Service Plan. Provide a public process for addressing customer grievances. Support meetings of the Transportation Disadvantaged Coordinating Board and its advisory committees.

SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Conduct Long-Range Transportation Planning Activities Required to Maintain Funding Eligibility

1

Workload/Demand # of plans prepared as required to authorize federal transportation spending (LRTP, TIP, UPWP)

2 2 3 2

# of regional plans and studies completed under CCC auspices 2 2 2 2 # of public meetings of MPO & Committees 110 111 110 110

Effectiveness plans prepared as required to authorize federal transportation spending complete by required date and state/federally accepted

yes yes yes yes

Efficiency FTE positions to prepare for and conduct MPO & Committee public meetings1

2.16 2.25 2.20 2.20

avg. staff time per public meeting (in hours) 35 36 35 35 FTE positions per completed update of UPWP1 .80 .80 .80 .80


METROPOLITAN PLANNING ORGANIZATION


Personal Services $222,557 $0 $0 $0 Operating Expenditure/Expense 1,849,676 1,620,698 2,181,906 1,616,326 Capital Equipment 10,611 14,500 9,900 13,800

Total $2,082,844 $1,635,198 $2,191,806 $1,630,126 FY 08 FY 09 FY 10 FY 11

Budget by Fund Actual Adopted Recommended Planned Intergovernmental Grants $2,082,844 $1,635,198 $2,191,806 $1,630,126

Total $2,082,844 $1,635,198 $2,191,806 $1,630,126 Funded Positions N/A N/A N/A N/A Funded FTE Positions N/A N/A N/A N/A The FY 08 adopted budget was funded at the continuation level. The FY 09 adopted budget was funded at the continuation level. The FY 10 recommended and FY 11 planned budgets are funded at the continuation level.

PLANNING COMMISSION

MISSION: As the countywide, single local planning agency, conduct comprehensive planning, plan consistency reviews, community/neighborhood planning, MPO transportation planning, Hillsborough River planning, and other planning studies in partnership with Hillsborough County, Plant City, Tampa, and Temple Terrace, and provide objective analysis of and creative solutions to planning issues in order to enhance the quality of life for present and future residents. KEY OBJECTIVES: 1. Conduct the Planning Commission-approved comprehensive planning Work Program consistent with Chapter 163, F.S. and Chapter 97-351 Laws of

Florida and professional planning standards which includes: the multi-year planning to update the comprehensive plans for unincorporated Hillsborough County, and the Cities of Tampa, Temple Terrace, and Plant City (background research, data collection, analyses, evaluation and appraisal report, policy development, and public participation); plan amendments (amendments not part of the plan update-background research, data collection, analyses, report preparation, public hearing, and state compliance); plan consistency reviews (rezonings, special uses, subdivisions*, right-of-way vacations*, annexations*, historic landmark designations*, capital improvement programs, school siting, Port Authority permits*, developments of regional impact, special authority master plans) for Hillsborough County and the Cities of Tampa, Temple Terrace, and Plant City; and providing plan information and assistance to the public. *These review types are not applicable to all local governments.

2. Develop community/neighborhood plans in partnership with local governments. 3. Conduct the approved Work Program of the Hillsborough County Metropolitan Planning Organization keeping the urbanized area eligible for federal and

state transportation funding, and support the Planning Commission Comprehensive Planning Program by updating Transportation Elements as required and reviewing proposed amendments for transportation impacts.

4. Provide administrative support to all meetings of the Hillsborough River Board and Hillsborough River Technical Advisory Council (TAC), providing minutes of meetings held by the subsequent meeting, and conduct the approved river/environmental Work Program.

5. Function as the single LPA for Hillsborough County, Plant City, Tampa, and Temple Terrace providing timely recommendations to elected/appointed bodies with land development powers, providing public access to planning, meeting at least once per month per Chapter 97-351 Laws of Florida, and conducting meetings, workshops, and public hearings in accordance with adopted bylaws and policies.

SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Countywide Comprehensive Planning & Related Activities 1 Workload/Demand

# of plan amendments processed 62 56 48 60 # of plan consistency reviews processed 541 864 925 1,030 # of plan information inquiries addressed 10,419 16,200 18,200 18,500

Efficiency average # of staff hours per plan amendment processed 99.00 75.00 120.00 120.00 % of state required comprehensive plan amendments completed with update

100% n/a n/a n/a

# of plan consistency reviews per planner 33.81 48.00 52 54 # of plan information inquiries per planner 651 810 1,011 1,027

Effectiveness % of plan where both the Planning Commission and local government concurred w/staff recommendation

99.0% 99.0% 99.0% 99.0%

% of comprehensive plan update amendments approved by both the Planning Commission and local government

90.0% 90.0% 90.0% 90.0%

% of plan consistency findings disputed by local government 3.0% 3.0% 3.0% 3.0% % of citizens rating service excellent 99.1% 100% 100% 100% Continued in "Supplemental Information"

PLANNING COMMISSION



Total $5,897,844 $5,781,424 $4,800,239 $4,076,601 FY 08 FY 09 FY 10 FY 11

Budget by Fund Actual Adopted Recommended Planned County Blended Component Units Fund $5,897,844 $5,781,424 $4,800,239 $4,076,601

Total $5,897,844 $5,781,424 $4,800,239 $4,076,601 Funded Positions 56 53 53 53 Funded FTE Positions 52.00 49.20 49.20 49.20 The FY 08 adopted budget included a reduction of 10% from the continuation budget. The reduction included a decrease of funded positions from 60 to 56, eliminating two Senior Planners, one Principal Planner, and one Executive Secretary. The operating budget was reduced by $17,757. The remaining reduction was met through reduced working hours. The FY 09 adopted budget included a total reduction of $398,313. This was comprised of $211,331 in permanent personnel cost reductions and $180,254 in a one-time reduction for FY 09. Three positions were eliminated including one Fiscal Analyst, one Senior Planner and one Planning and Zoning Tech II. Two positions were reduced from Planning Assignments by Resolution, Motion or Comprehensive Plans. Work performed in response to requests from the BOCC, County Administration, the Cities of Tampa, Temple Terrace, and Plant City and work that is required for policies in the adopted comprehensive plans have been impacted. The Assistant Executive Director position was retained, but unfunded for FY 09. Operating costs were reduced by $6,728 in professional services costs. The recommended FY 10 budget includes a twenty percent reduction from the FY 09 General Fund transfer to the agency. The FY 11 planned budget includes a thirty-five percent reduction from the FY 09 General Fund transfer to the agency. The agency will provide an implementation plan before the adoption of the FY 10 budget.

SOIL AND WATER CONSERVATION BOARD

MISSION: Our passion is manifested through the benefits derived from stewardship of private lands-benefits we all enjoy, such as cleaner water and air, improved soils and abundant wildlife habitat. Provide voluntary conservation technical assistance and conservation planning to land-users, communities, units of state and local government and other Federal agencies in planning and implementing conservation systems. Educate and serve residents of Hillsborough County gain a better understanding of local environmental concerns and what can be done to protect and conserve the County's limited natural resources. KEY OBJECTIVES: 1. Reach out to all segments of the agricultural community, including undeserved and socially disadvantage farmers and ranchers, to ensure that all our

programs and services are accessible to everyone. Provide technical assistance on soil and water conservation to urban residents and agricultural producers for permitting procedures and issues related to agriculture surface water management, irrigation water management, wetland delineation, water quality relating to nutrient and pest management, wildlife consideration, and cultural resources. Increase the percentage of informed producers using tensiometers to 15%.

2. Promote/provide at least 3 5 educational programs such as Land Judging Contest, Florida State Fair, Farm City Day, Hillsborough County Neighborhood Conference and a Poster Contest to educate Hillsborough County students and citizens in the importance of conserving the natural resources. Provide and receive input at statewide meetings and conferences to stay current on on-site soils issues, water conservation issues, and water quality issues.

3. Provide expertise in Hillsborough County and Pinellas County historical aerials (1938, 1948, 1957, 1976, 1991), wetland flood plain and topographical maps for viewing to the public. Leadership for Soil Surveys of Hillsborough and Pinellas Counties and for the National Resources Inventory which assesses natural resource conditions and trends in the United States.

SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Soil and Water Technical and Permitting Services 1 Workload/Demand

# of agriculture assistance 131 131 133 136 # of urban technical assistance 96 106 108 110 # of environmental permitting services 11 20 20 20 # of engineering plans prepared 11 20 21 23 # of tensiometers installed and maintained 21 25 26 28 # of tensiometer site visits 42 46 47 45

Efficiency average reduction in irrigation water use 27% 27% 25% 25% average urban technical consumers surveyed --- --- 100% 100%

Effectiveness % of informed producers using tensiometers --- --- % of informed producers using technical and permitting services 50.0% 50.0% 50% 50.0% % of satisfied consumers --- --- 100% 100%

Conservation and Environmental Education 2 Workload/Demand

# of participants reached 1,448 1,520 1,550 1,581 # of educational programs offered 5 5 5 5

Efficiency average annual attendance on educational programs 120 127 130 132

Effectiveness % of Hillsborough County students reached --- --- 2.0% 2.0%

Historical Maps and Books 3 Workload/Demand

# of soil surveys books issued 38 57 50 50 # of customers reviewed aerials 26 20 20 42

Efficiency average of soil surveys issued per month 3 4 4 4 average of customers reviewing historical aerials per month 3 4 1 3.5

Effectiveness % of satisfied consumers 100% 100% 100% 100%

SOIL AND WATER CONSERVATION BOARD



Total $237,716 $251,785 $231,992 $235,330 FY 08 FY 09 FY 10 FY 11


Total $237,716 $251,785 $231,992 $235,330 Funded Positions 3 3 3 3 Funded FTE Positions 3.00 3.00 3.00 3.00 The FY 08 adopted budget was funded at the continuation level. The FY 09 adopted budget is funded at the continuation level. The FY 10 recommended and FY 11 planned budgets are funded at continuation level.

CAPITAL IMPROVEMENT PROGRAM PROJECTS

MISSION: Implement the Capital Improvement Program in the most cost efficient, timely manner to provide quality infrastructure to user departments and the residents of Hillsborough County. KEY OBJECTIVES: SERVICES/MEASURES:

Key Obj Num


Actual FY 06


Actual FY 07


Actual FY 08

Projected FY 09

Workload/Demand

Efficiency

Effectiveness

CAPITAL IMPROVEMENT PROGRAM PROJECTS


Operating Expenditure/Expense $6,896,642 $19,892,875 ($1,025,375) ($150,000) Capital Equipment 3,614,451 13,931,105 8,946,143 4,248,000 Capital Projects 439,515,714 290,372,107 21,064,039 112,241,888 Grants & Aids 60,900,599 20,324,459 ( 6,195,110) 0 Other Uses 0 889,652 2,700,000 2,700,000

Total $510,927,406 $345,410,198 $25,489,697 $119,039,888 FY 08 FY 09 FY 10 FY 11

Budget by Fund Actual Adopted Recommended Planned Countywide General Fund $11,290 $0 ($13,566) $0 Unincorporated Area General Fund 27,455 0 0 0 Countywide Special Purpose Revenue Fund 93,985 (28,876) 0 0 Unincorporated Area Special Purpose Fund 2,805,766 (285,000) 3,933,063 115,660 Intergovernmental Grants 1,932,634 0 0 0 County Transportation Trust Fund 76,461,540 26,933,872 19,645,429 6,292,000 Library Tax District Fund 9,418,822 5,183,263 ( 760,000) 6,320,000 Infrastructure Surtax Fund 113,400,635 160,203,755 (65,609,135) 30,437,228 Countywide Capital Projects Fund 14,159,544 41,468,873 3,986,927 (800,000) Unincorp Area Capital Projects Fund 3,362,226 16,987,908 635,611 1,400,000 Cap Imp Non-Adval Tax Rev Bds Ser 98 Fd 476,389 0 0 0 EPC Facility Acquisition/Rehab Fund 104,756 0 0 0 General Oblig Bonds P & R Program Fund ( 500) 0 0 0 Enviro Sensitive Lands Tax/Bond Fund 21,768,184 572,369 ( 10,000,000) 0 Court Facil Non-Bond Construction Fund 1,018,313 34,000 0 0 Cap Impr Commercial Paper Program Fund 14,000,000 0 0 0 Falkenburg Jail Construction Fund 3,867,566 0 0 0 Solid Waste System Enterprise Fund 66,664,403 8,667,034 24,226,626 32,650,000 Water & Wastewater Utility Enterprise Fd 181,354,398 85,673,000 49,444,742 42,625,000

Total $510,927,406 $345,410,198 $25,489,697 $119,039,888

DEBT SERVICE ACCOUNTS


Operating Expenditure/Expense $2,118,838 $529,130 $772,832 $685,332 Debt Service 192,589,973 120,688,663 392,948,763 502,491,216

Total $194,708,811 $121,217,793 $393,721,595 $503,176,548 FY 08 FY 09 FY 10 FY 11

Budget by Fund Actual Adopted Recommended Planned County Transportation Trust Fund $60,192 $4,000 $0 $0 Infrastructure Surtax Fund 1,489,545 51,355,000 204,005,000 408,005,000 Cap Imp Nonadval Rev 98 &08 Dbt Svc Fd 20,797,891 1,456,863 1,443,863 1,441,438 Fuel Tax Ref Rev Bds Dbt Svc Fd 2,380,415 1,402,000 1,383,250 1,389,450 4th Cent Tourist Dev Tax Fd 1,171,840 1,161,890 1,155,390 1,158,190 5th Cent Tourist Dev Tax Fd 3,218,067 3,229,623 3,344,832 1,174,588 P&R G.O. Bnds 93/96/02 Dbt Svc Fd 1,324,203 1,331,553 1,333,113 1,329,313 ELAPP Limited Adval Tax Bonds Dbt Svc Fd 5,157,150 5,165,690 5,162,088 5,170,638 Crim Just CIP Ref Rev 93& 03 Dbt Svc Fd 10,008,000 9,999,500 56,988,265 0 Ct Facil Rev Bds 99&05 Debt Svc Fd 2,539,071 2,545,953 2,543,396 2,536,996 Cap Imprv Prg Rev Bds 94/96/06 Debt Svc 3,246,425 3,256,922 3,247,825 3,284,625 Cap Imprv Non-Adv Ref Rev 96&2006 Bd Fd 5,186,731 5,193,606 43,845,674 1,525,744 Cap Impr Commercial Paper Prog Fd 1,284,627 1,333,000 651,500 659,000 CIT Rev Bds 2001 A & B Dbt Svc Fd 4,533,012 4,550,062 4,541,462 4,542,462 CIT Rev Bds 2004 Dbt Svc Fd 6,352,944 6,369,756 6,387,544 6,399,544 CIT Rev Bds 2007 Dbt Svc Fd 4,685,744 16,286,338 16,275,588 16,261,588 US 301 Expan Taxable Notes 3,204,693 651,368 353,110 353,110 TSA Non-Adv Ref Rev Bds 05 Dbt Svc Fd 1,312,750 1,316,550 1,316,178 1,316,205 Cap Impr Commercial Paper Program Fund 64,806,035 (46,805,695) (2,632,356) 6,258,750 Solid Waste System Enterprise Fund 9,668,496 11,531,651 9,033,150 7,041,550 Water & Wastewater Utility Enterprise Fd 27,631,234 27,881,505 21,046,106 21,033,280 Cap Impr Commercial Paper Program Fund 2,767,359 0 0 0 Imp Fee Special Assessment Bonds 2006 9,007,354 9,095,848 9,317,528 9,317,903 Transportation Assessment Units Fund 343 1,078 434 434 Recl Water Spcl Assessment Rev Bds 2000 433,182 440,421 454,334 450,128 Impact Fees Special Assess Bd 2,441,508 2,463,311 2,524,321 2,526,612

Total $194,708,811 $121,217,793 $393,721,595 $503,176,548 Debt Service Accounts is a collection of data associated with the County's debt service accounts including principal and interest on capital leases.

GOVERNMENTAL AGENCIES


Operating Expenditure/Expense $122,391 $173,799 $177,614 $200,335 Grants & Aids 101,417,672 85,716,413 79,429,305 75,972,610

Total $101,540,063 $85,890,212 $79,606,919 $76,172,945 FY 08 FY 09 FY 10 FY 11

Budget by Fund Actual Adopted Recommended Planned Countywide General Fund $18,506,704 $20,241,039 $17,661,949 $16,753,966 Countywide Special Purpose Revenue Fund 11,815,960 8,848,000 8,732,267 8,732,267 Unincorporated Area Special Purpose Fund 6,855 0 0 0 Sales Tax Revenue Fund 53,698,503 51,566,048 46,602,044 48,597,665 County Transportation Trust Fund 3,712,200 2,234,125 2,048,722 2,089,047 4th Cent Tourist Dev Tax Fd 4,826,697 1,000,000 561,937 0 5th Cent Tourist Dev Tax Fd 8,973,144 1,000 0 0 Cap Impr Commercial Paper Program Fund 0 2,000,000 4,000,000 0

Total $101,540,063 $85,890,212 $79,606,919 $76,172,945 This department is set up to provide a mechanism for the recording of payments to other governmental agencies that are not attributed to a specific department. Representative costs include redevelopment tax increment funding, community investment tax distribution to the Sports Authority, School Board and municipalities, and distribution of the ninth-cent fuel tax to the cities. The FY 09 adopted budget continued to reflect the impact of legislative action limiting ad valorem tax revenues approved in 2007, and the new impacts of lower ad valorem tax revenues due to passage of Amendment One in January 2008 and continued lower sales tax, state revenue sharing, and fuel tax revenues. The budgets for tax increment financing payments were increased $1,769,132 from FY 08 levels to reflect higher City of Tampa and Temple Terrace tax bases. The budget for payment to the Tampa Sports Authority for estimated operating and property tax deficits decreased by $135,377, reflecting lower anticipated ad valorem taxes and a reduction in operating costs. Funding for the Florida Department of Juvenile Justice for pre-trial incarceration of minors was increased by $100,000 based on State estimates, and starting in FY 09, is shown under the Special Revenue Funds section of the schedule. The Board approved a slight increase of $18,000 for Marine Law Enforcement. Reflecting lower anticipated sales tax revenues, Community Investment Tax budgeted payments to the municipalities and School Board were reduced by $6,587,859, while anticipated lower impact fee revenues resulted in the budgeted payment of impact fees to HARTline being reduced by $100,347. Lower anticipated Ninth Cent Fuel Tax revenues resulted in a $192,172 reduction in budgeted payments to the three municipalities. $1 million in unspent 4th Cent Tourist Development Tax backed debt proceeds is being re-budgeted for Legends Field improvements previously approved by the BOCC, and $2 million in unspent 5th Cent Tourist Development Tax backed debt proceeds for St. Petersburg Times Forum (Arena) improvements is re-budgeted for FY 09. Other changes include the budget for payment to the Division of Forestry being increased by $21,509 to reflect a state revision in the calculation of County acreage subject to wildfire assessment and an increase in the per acre assessment from $.03/acre to $.07/acre, a budget increase of $60,383 for the Health Department, and a $3,000 reduction in budgeted Van Pool subsidies. The FY 10 recommended budget illustrates the ongoing impact of legislative action limiting ad valorem tax revenues approved in 2007, and the ongoing impact of lower ad valorem tax revenues due to passage of Amendment One and continued lower sales tax, state revenue sharing, and fuel tax revenues. The FY 10 budgets for tax increment financing payments were decreased $2,184,992 from FY 09 levels, and an additional $1,658,224 in FY 11 to reflect projected lower Plant City, City of Tampa and Temple Terrace tax bases. The budget for payment to the Tampa Sports Authority (TSA) for estimated operating and property tax deficits decreased by $205,216 for FY 10, reflecting lower anticipated ad valorem taxes and a reduction in TSA’s planned operating costs. Higher operating costs of $352,882 are budgeted in FY 11 due to the scheduling of two additional home games at Raymond James Stadium. Funding for the Florida Department of Juvenile Justice for pre-trial incarceration of minors declined by $168,733 based on State estimates. The County Administrator recommends an increase of $34,000 for Marine Law Enforcement from Boat Registration Fee revenues. Reflecting lower forecast sales tax revenues, Community Investment Tax budgeted payments to the municipalities and the School Board are reduced by $5,013,021 in FY 10, rebounding by $2,036,486 for FY 11. Anticipated lower impact fee revenues results in the budgeted payment of impact fees to HARTline being reduced by $109,982 for both FY 10 and FY 11. Lower anticipated Ninth Cent Fuel Tax revenues required a $75,421 reduction in FY 10 distributions; forecast higher FY 11 revenues allows an increase of $40,325 for budgeted payments to the three municipalities. $561,937 in unspent 4th Cent Tourist Development Tax backed debt proceeds is being re-budgeted in FY 10 for Legends Field improvements previously approved by the BOCC, and $2 million in unspent 5th Cent Tourist Development Tax backed debt proceeds plus another $2 million in additional funding for St. Petersburg Times Forum (Arena) improvements is re-budgeted for FY 10. The last significant change for both years is the recommended elimination of $176,000 in Hartline bus pass and van pool subsidies. A detailed list of appropriations is shown on the following pages.


FY 08 FY 09 FY 10 FY 11Description Actual Adopted Recommended Planned

GENERAL FUNDSCountywide General FundPlanning & Growth ManagementHartsaver Bus Passes $172,288 $174,000 $0 $0Van Pool Discounts for County Employees 0 2,000 0 0Management & BudgetPlant City Tax Increment Financing 855,374 840,717 731,334 666,977Temple Terrace Tax Increment Financing 189,968 234,853 204,297 186,319Tampa Tax Increment Financing 13,945,172 15,718,358 13,673,305 12,470,054Florida Division of Forestry 0 28,609 28,609 28,609Health Department 396,742 395,699 380,514 403,235National Estuary Program 83,974 83,974 83,974 83,974School Board Racing Commission 446,500 446,500 446,500 446,500Tampa Bay Regional Planning Council 364,095 359,858 362,162 364,162Tampa Sports Authority (Property Taxes & Oper Deficit) 2,052,591 1,956,470 1,751,254 2,104,136TOTAL GENERAL FUNDS 18,506,704 20,241,038 17,661,949 16,753,966

SPECIAL REVENUE FUNDSCountywide Special Purpose Revenue FundMarine Law EnforcementCity of Tampa 148,000 148,000 182,000 182,000City of Temple Terrace 60,000 60,000 60,000 60,000Management & BudgetFlorida Department of Juvenile Justice 7,622,380 8,600,000 8,431,267 8,431,267School Site Impact Fee Commissions 53,024 40,000 59,000 59,000

7,883,404 8,848,000 8,732,267 8,732,267Unincorporated Area Special Purpose FundManagement & BudgetSchool Site Impact Fee Distributions 3,939,411 0 0 0

3,939,411 0 0 0Sales Tax Revenue FundSports Authority Debt ServiceSports Authority Sports Facility Sales Tax Bonds 1,994,337 1,994,340 2,042,476 2,001,611CIT Distributions/Tampa Sports Authority 8,933,460 8,936,119 8,937,000 8,937,000Management & BudgetCommunity Investment Tax - TSA Stadium Renovations 750,000 750,000 750,000 750,000Community Investment Tax Distributions/City of Tampa 14,904,725 14,021,880 12,127,619 12,908,116Community Investment Tax Distrib/City of Temple Terrace 1,038,523 1,001,997 853,910 908,865Community Investment Tax Distributions/City of Plant City 1,480,857 1,390,650 1,199,665 1,276,872Community Investment Tax Distributions/School Board 24,596,601 23,471,062 20,691,374 21,815,201

53,698,503 51,566,048 46,602,044 48,597,665

County Transportation Trust FundHartline (Planning & Growth Management)Road Network Impact Fee Program 636,523 203,924 93,942 93,942Planning & Growth ManagementFDOT I-75/Gibsonton Ramp 1,000,000 0 0 0Alternative Transportation Program 23,500 23,500 23,500 23,500Management & BudgetGas Tax Distribution - Tampa 1,755,655 1,714,729 1,651,960 1,686,453



Gas Tax Distribution - Temple Terrace 122,315 122,263 116,286 118,714Gas Tax Distribution - Plant City 174,207 169,709 163,034 166,438

4th Cent Tourist Development Tax FundSports Authority2006 Refunding Revenue Bonds - Legends Field 4,826,697 1,000,000 561,937 0

5th Cent Tourist Development Tax FundSports Authority2006B Refunding Revenue Bonds - St. Pete Times Forum 8,973,144 1,000 0 0

17,512,041 3,235,125 2,610,659 2,089,047TOTAL SPECIAL REVENUE FUNDS 83,033,359 63,649,173 57,944,970 59,418,979

CAPITAL FUNDSCommercial Paper Note Issuance FundSports AuthorityArena Improvements 0 2,000,000 4,000,000 0TOTAL CAPITAL FUNDS 0 2,000,000 4,000,000 0

TOTAL GOVERNMENTAL AGENCIES $101,540,063 $85,890,211 $79,606,919 $76,172,945

MAJOR MAINTENANCE AND REPAIR


Operating Expenditure/Expense $6,645,806 $8,678,168 $7,596,419 $6,894,384 Total $6,645,806 $8,678,168 $7,596,419 $6,894,384

FY 08 FY 09 FY 10 FY 11

Budget by Fund Actual Adopted Recommended Planned Countywide General Fund ($24,261) $0 ($17,739) $0 Unincorporated Area General Fund 0 0 0 0 Countywide Special Purpose Revenue Fund 4,006,072 5,398,932 4,742,698 4,234,912 Unincorporated Area Special Purpose Fund 2,063,348 2,810,950 2,463,768 2,286,961 Library Tax District Fund 600,647 468,286 407,692 372,511

Total $6,645,806 $8,678,168 $7,596,419 $6,894,384 This non-departmental organization is established to account for the management of the Small Construction Projects Program. This program is used for the repair, renovation, replacement and maintenance (R3M) of Hillsborough County facilities. Projects administered through the R3M Program are designed to ensure health and safety, prevent further damage to facilities, increase efficiency, or support changes in program requirements. These projects will generally be completed within 12 months and will generally cost under $150,000.

NON-DEPARTMENTAL ALLOTMENTS


Personal Services $1,631,532 $2,750,000 $2,080,000 $2,130,000 Operating Expenditure/Expense 115,971,690 125,511,213 99,474,393 95,229,980 Capital Equipment 461,673 5,350,000 2,000,000 2,000,000 Capital Project 596,774 0 0 0 Grants & Aids 6,923,858 5,505,000 5,000,000 5,000,000

Total $125,585,527 $139,116,213 $108,554,393 $104,359,980 FY 08 FY 09 FY 10 FY 11

Budget by Fund Actual Adopted Recommended Planned Countywide General Fund $5,236,133 $8,261,128 $7,061,363 ($174,257) Unincorporated Area General Fund 3,066,601 5,452,135 2,507,529 2,032,935 Countywide Special Purpose Revenue Fund 3,582,706 (1,787,275) 3,562,853 3,562,853 Unincorporated Area Special Purpose Fund 150,000 150,000 150,000 150,000 County Transportation Trust Fund 447,798 1,800 1,800 1,800 County Self Insurance Fund 113,102,289 127,038,425 95,270,848 98,786,649

Total $125,585,527 $139,116,213 $108,554,393 $104,359,980 This department is set up to provide a mechanism for the recording and payment of those items which are general government costs and are not distributed to specific departments. Representative costs include claim payment accounts in the county self insurance fund, outside legal services, the year-end audit, and funds for economic development programs. The FY 08 budget included broad reductions to reflect the impact of legislative action which has restricted growth in ad valorem revenues. The FY 09 adopted budget continued to reflect the impact of 2007 legislative action limiting ad valorem tax revenues, and the new impacts of lower ad valorem tax revenues due to the passage of Amendment One and continued lower sales tax, state revenue sharing, and fuel tax revenues resulting from a weakened economy. Reductions in FY 09 included: the employee suggestion program ($75,000); employee tuition reimbursement ($10,000), the Tampa Bay Partnership ($10,000), the USF Office for Technology Entrepreneurship ($10,000), the Commission on the Status of Women ($5,000), Federal Intergovernmental Representation ($40,000), Tampa Bay Water Issues ($100,000), the Innovations Group membership ($7,500), and the Historic Landmark Resource Program ($50,000). Other immaterial budget items were also either eliminated or reduced based on historical spending patterns. Funding of $10 million in the countywide general fund and $1,458,000 in the Unincorporated Area General Fund was eliminated for reappropriations since this annual process was discontinued. Funding for economic development activities totaling $6,972,775 and affordable housing programs totaling $2,100,000 was removed from allotments in FY 09. Going forward, the Capital Projects Fund is being used to fund these activities. The FY 09 capital project budget included $18,506,832 for economic development activities and $6 million for affordable housing projects. The initial funding for these activities was established with one-time funding sources identified through the budget process. First year funding of $99,783 was budgeted for the new state requirement for the County to fund the Office of Criminal Conflict and Civil Regional Counsel. An additional $1,350,000 in one-time funding was also included for the refurbishment of aging fire truck apparatus. Commercial insurance of $2,142,589 was realigned in the FY 09 budget from the Real Estate Department to allotments since this coverage relates to facilities occupied by multiple county departments. The FY 10 recommended and FY 11 planned budgets reflect a further weakening in the economy including a substantial reduction in the taxable value of real estate. Reductions in FY 10 and FY 11 include: the elimination of the remaining portion of the employee suggestion program ($25,000), the elimination of the agricultural preservation program ($205,000), a reduction in funding for the emergency acquisition of equipment ($2,000,000 continuing and $1,350,000 one-time), a reduction in funding for affordable housing programs ($300,000), and a reduction in funding for impact fee waivers ($500,000 in FY 10 and an additional $250,000 in FY 11). During FY 09, the courts determined that the County was not responsible for funding of the Office of Criminal Conflict and Civil Regional Counsel. This funding was removed from the FY 10 and FY 11 budgets. Certain other smaller dollar value budgets were reduced to reflect historical spending patterns and anticipated need in the next two years. During the Board meeting on May 6, 2009, the Board voted to include funding for performance audits in future budgets. An allotment of $150,000 was added in FY 10 and FY 11 for these audits. A $10,000 one-time amount was budgeted in FY 10 to provide for a peer review of the Internal Performance Auditor’s Office. Funding for the Innovations Group in the amount of $7,500 was also restored. A detailed list of appropriations is found in the following pages. The listing does not include funding that these organizations may receive through departmental contracts embedded within departmental budgets.



GENERAL FUNDSCountywide General FundDebt ManagementDebt Issuance Costs $0 $50,000 $0 $0Bond Counsel 28,013 40,000 40,000 40,000Financial Advisor 21,836 35,000 15,000 15,000Human ResourcesEmployee Suggestion Program 17,737 25,000 0 0Employee Tuition Reimbursement 34,950 75,000 75,000 75,000Flexible Spending Account Admin Fees 35,278 45,000 63,000 63,000Health Ins. Subsidy-Disabled (ILOD) Retirees 0 4,000 2,000 2,000Health Insurance Subsidy-Retired Employees 146,465 210,000 210,000 215,000Economic DevelopmentAgricultural Preservation 204,666 205,000 0 0Brandon Chamber of Commerce 15,074 30,000 30,000 30,000Committee of 100/Bio Technology Project 112,338 89,000 89,000 89,000Economic Development Initiatives 147,406 0 0 0General Fund Industry Promotion (QTI) 369,362 0 0 0International Protocol Officer Partnership 40,536 40,000 40,000 40,000Tampa Bay Partnership 50,000 40,000 40,000 40,000Tampa Chamber of Commerce 361,000 361,000 361,000 361,000USF High Tech Incubator 200,000 200,000 200,000 200,000USF Office for Technology Entrepreneurship 49,957 40,000 40,000 40,000Affordable HousingAffordable Housing Subsidy - Single Family Homes 47,902 0 0 0Children's ServicesPublic Awareness Campaigns 32,400 0 0 0Community LiaisonsJBI Commission for US Dept of Justice Reimb 7,635 0 0 0County AttorneyLegal Advertising 58,318 90,000 80,000 80,000Outside Legal/Attorneys 432,215 400,000 400,000 400,000County AdministratorCommission on Status of Women 2,794 0 0 0Federal Intergovernmental Representation 123,500 120,000 120,000 120,000State Intergovernmental Representation 76,701 85,750 85,750 85,750Water DepartmentTampa Bay Water Issues 195,484 200,000 200,000 200,000Real EstateImpound Lot Rental 5,865 0 0 0Law Library Building Lease 265,947 940 0 0Non-Ad Valorem Assessments 34,743 35,000 35,000 35,000Lease terminations and relocations 0 0 500,000 0Commercial Insurance 0 2,142,589 1,885,264 2,075,288



Management & BudgetConstitutional Officers Salary Increases 0 25,000 10,000 10,000Cost Allocation Plan 46,667 35,000 35,000 35,000Emergency Acquisition of Equipment 584,162 2,000,000 1,000,000 1,000,000Financial Audit Services 218,678 400,000 400,000 400,000Performance Audits 0 0 150,000 150,000Peer Review 0 0 10,000 10,000Impound Lot - Veterinary Svcs & Advertising 320 1,200 1,200 1,200Jury Parking 175,342 175,000 175,000 175,000Management Consultant 6,100 150,000 150,000 150,000Membership - Florida Assoc. of Counties 107,130 107,130 107,130 107,130Membership - National Assoc. of Counties 19,369 23,019 23,019 23,019Membership - National Forum Black Public Admin. 0 2,500 2,500 2,500Membership - Innovations Group 7,500 0 7,500 7,500Other Countywide Costs 59 0 0 0Recording Fees 8,927 24,000 24,000 24,000State Attorney Telephone System 593,600 0 0 0Tax Deed Sale Expenses 6,038 40,000 40,000 40,000Tax Deed Title Searches 0 40,000 40,000 40,000Tax Notice Mailing Costs 68,771 75,000 75,000 75,000TRIM Mailing Costs 234,389 240,000 240,000 240,000Unanticipated Cost Adjustments 23,662 300,000 0 0Unemployment Benefits 17,297 60,000 60,000 60,000Organizational streamlining and restructuring 0 0 0 (6,930,644)

5,236,133 8,261,128 7,061,363 (174,257)Unincorporated Area General FundAffordable HousingAffordable Housing Program Costs 432,253 800,000 500,000 500,000Planning & Growth ManagementImpact Fee Waiver - No Fee Zones 350,145 1,000,000 500,000 250,000Historic Landmark Resource Program 23,043 50,000 50,000 50,000Economic DevelopmentUnincorporated Area Industry Promotion (QTI) 961,211 0 0 0Economic Development Initiatives 161,503 0 0 0Court AdministratorHearing Masters - Parking Violations 1,260 3,000 3,000 3,000County AdministratorAffordable Housing Task Force Programs 17,421 0 0 0County AttorneyLocal Ordinance Enforcement - Public Defender 52,000 92,000 77,000 77,000Local Ordinance Enforcement - State Attorney 24,000 24,000 24,000 24,000Parks, Recreation and ConservationCampo YMCA Swimming Pool 992,000 0 0 0Real EstateLease terminations and relocations 0 0 225,000 0Viacom Billboard Lease 12,752 13,135 13,529 13,935



Management & BudgetConstitutional Officers Salary Increases 0 15,000 10,000 10,000Local Ordinance Enforcement - Filing Fees 4,798 5,000 5,000 5,000Management Consultant 34,215 100,000 100,000 100,000Emergency Acquisition of Equipment 0 3,350,000 1,000,000 1,000,000

3,066,601 5,452,135 2,507,529 2,032,935TOTAL GENERAL FUNDS 8,302,734 13,713,263 9,568,892 1,858,678

SPECIAL REVENUE FUNDSCountywide Special Purpose Revenue FundManagement & BudgetTampa General Hospital 3,500,000 3,500,000 3,500,000 3,500,000Adjustment to Technology Sys Upgrade & Replacement 19,981 (5,350,000) 0 0

3,519,981 (1,850,000) 3,500,000 3,500,000

Florida Department of Juvenile Justice FundCommunity LiaisonsJBI Commission for US Dept of Justice Reimb 62,725 62,725 62,853 62,853

Phosphate Severance Tax FundManagement & BudgetPhysical Oceanographic Real-Time Sys (PORTS) 150,000 150,000 150,000 150,000

County Transportation Trust FundManagement & BudgetCIP Indirect Administrative Costs 446,149 0 0 0SBA Administration Fees 1,649 1,800 1,800 1,800

447,798 1,800 1,800 1,800

TOTAL SPECIAL REVENUE FUNDS 4,180,504 (1,635,475) 3,714,653 3,714,653

COUNTY SELF INSURANCE FUNDHuman ResourcesWorkers Compensation Insurance Administrative Costs 836,020 1,160,825 860,000 885,000Claim Payments - W/C Medical 4,909,214 7,009,250 6,000,000 6,300,000Insurance Purchases 463,009 826,875 625,000 660,000Wage Loss Benefits 1,596,498 2,625,000 2,000,000 2,050,000



General Liability InsuranceClaim Payments 1,727,410 2,014,718 2,035,848 2,186,637Insurance Purchases 7,183,210 7,351,248 7,509,000 8,364,012Administrative Costs 446,056 450,000 450,000 450,000Employee Group Health InsuranceClaim Payments 90,307,729 98,537,000 74,000,000 77,600,000Insurance Purchases 0 1,080,000 0 0Administrative Costs 5,633,143 5,983,509 1,791,000 291,000TOTAL SELF INSURANCE FUND 113,102,289 127,038,425 95,270,848 98,786,649

TOTAL NON-DEPARTMENTAL ALLOTMENTS $125,585,527 $139,116,213 $108,554,393 $104,359,980

NONPROFIT ORGANIZATIONS


Operating Expenditure/Expense $322,870 $0 $0 $0 Grants & Aids 24,189,420 24,063,581 18,750,529 16,814,082

Total $24,512,290 $24,063,581 $18,750,529 $16,814,082 FY 08 FY 09 FY 10 FY 11

Budget by Fund Actual Adopted Recommended Planned Countywide General Fund $8,505,903 $7,846,539 $6,138,867 $3,912,420 Unincorporated Area General Fund 322,870 0 0 0 Countywide Special Purpose Revenue Fund 1,100,000 1,100,000 1,100,000 1,100,000 Sales Tax Revenue Fund 13,958,661 14,475,000 10,859,000 11,149,000 Intergovernmental Grants 624,856 642,042 652,662 652,662

Total $24,512,290 $24,063,581 $18,750,529 $16,814,082 Included in this budget is funding for social services competitive organizations, social services non-competitive organizations, cultural services competitive organizations, and cultural services non-competitive organizations. This funding is awarded to non-profit groups on a biennial basis for community functions not covered by departments of county government. The FY 08 adopted budget reflected broad funding reductions due to the impact of legislative action which restricted growth in ad valorem tax revenues. Countywide funding was eliminated for the City of Tampa Hillsborough Community Relations and Hillsborough County Youth Council programs, the Tampa-Hillsborough Urban League, Children's Home Society, MacDonald Training Center, St. John Presbyterian Learning Center, and the Corporation to Develop Communities YO program. Unincorporated area funding was eliminated for the Tampa Bay Cable Network and limited to a one-time allotment of $250,000 in FY 08 for the Tampa Educational Consortium. Agencies previously granted one-time funding that are not receiving funding in FY 08 or FY 09 include the American Victory Ship, Tampa's Historic Streetcar, Inc., Florida Institute of Community Studies, and Nova Southeastern University. While specific agency budgets may reflect varying percentage changes from FY 07, overall general revenue funded agencies received budget reductions from FY 07 levels averaging 21%. Combined countywide and tourist development tax funding for the Tampa Bay Sports Commission was increased $450,000 for FY 08 and FY 09. Strong growth in Tourist Development Tax revenues accounts for the Convention Visitors Bureau funding increase of $1.6 million in FY 08 and $520,000 for FY 09. One-time countywide funding of $100,000 was approved for the Florida Aquarium and new Community Development Block Grant (CDBG) funding of $28,969 was approved for the Corporation to Develop Communities. Eight CDBG-funded agencies had their allotments reduced to provide this new funding. The FY 09 adopted budget reflected further budget reductions. Individual agencies were provided varying levels of reductions based on whether the services they provided were related to basic human needs, self-sufficiency, or quality of life. All agencies receiving CDBG funding were reduced 3.3%. New funding was added for America United, Inc. – YES Program ($10,000), the Family Justice Center ($100,000), the Girl Scouts of the Suncoast ($26,649), the NAACP Empowerment Center ($15,000), and the CDC YO Program ($50,000). The FY 10 recommended budget continues to reflect prioritization of funding based on basic human needs, self-sufficiency, and quality of life service designations. Generally, organizations providing self-sufficiency and quality of life services were reduced 20% and 25%, respectively, in FY 10 and were fully eliminated in FY 11. Most organizations providing basic human needs are reduced 15% in FY 10 with maintenance of their FY 10 level in FY 11. The Museum of Science and Industry and the Tampa History Center are both considered to provide quality of life services. Each is reduced 25% in FY 10, but are funded at the FY 10 level in FY 11 since both are County owned facilities and the County is committed to maintaining its existing assets. Funding changes for economic development organizations in the countywide general fund are based on recommendations made by the Economic Development Department and the County Administrator. Funding changes for the Agency for Community Treatment Services, DACCO, Goodwill Industries, and Tampa Crossroads is based on a new funding plan proposed by the Health and Social Services Department which has been discussed with these organizations. In FY 10, funding for the Tampa Bay Academy of Hope is shifted from the countywide general fund to Community Development Block Grant funding. Funding recommendations for the 3% tourist development tax were made by the Tourist Development Council. Details by agency are shown in the following pages.



GENERAL FUNDCountywide General FundManagement & BudgetNon-CompetitiveArts Council $1,400,717 $1,078,969 $809,227 $0Catholic Charities - Choose Life Distribution 47,042 50,799 50,799 50,799Community Tampa Bay (Formerly NCCJ) 8,250 7,425 5,569 0Crisis Center/Transportation/Nurse Examiner 1,662,771 1,662,771 1,413,355 1,413,355Historical Advisory Council of Hillsborough 0 3,375 2,531 0Lowry Park Zoo 450,000 405,000 283,500 0Museum of Science and Industry 687,500 573,750 430,312 430,312Sickle Cell Association 38,733 31,210 24,968 0Tampa Bay History Center 289,423 236,250 177,187 177,187Tampa Bay Sports Commission 430,000 400,000 300,000 0CompetitiveA Brighter Community 9,925 7,380 5,904 0Aging Solutions (Public Guardian) 52,550 0 0 0Alpha, Inc. 59,194 54,075 45,964 45,964YES! of America United, Inc. 0 10,000 7,500 0Bolesta 18,368 13,304 11,308 11,308Boys and Girls Clubs 124,324 89,303 71,442 0Centre for Women 60,638 54,574 43,659 0Child Abuse Council, Inc. 56,605 60,000 51,000 51,000Children's Home, Inc. 141,585 131,400 111,690 111,690COACH Foundation 27,425 20,000 0 0Computer Mentors Group 16,031 14,428 10,821 0Cornerstone Ministries (Formerly Tampa United Methodist) 28,915 23,625 18,900 0Corp to Develop Communities 47,250 42,525 34,020 0Crisis Center - Eldernet 22,027 18,232 14,586 0Epilepsy Services of West Central Florida 18,919 19,800 15,840 0Family Justice Center 0 100,000 75,000 0Francis House 17,655 12,000 9,600 0Girl Scouts of Suncoast 0 26,649 19,987 0Greater Palm River Point 21,483 13,500 10,125 0Gulf Ridge Boy Scouts 42,253 26,649 19,987 0Hispanic Services Council 53,976 43,437 34,750 0Life Enrichment Center 20,672 15,000 11,250 0Mary & Martha House 24,804 26,250 22,313 22,313Mental Health Care, Inc. 117,251 81,000 64,800 0Quantum Leap Farm 21,620 17,296 12,972 0Redland Christian Migrant 98,753 75,722 60,578 0Self Reliance 20,475 18,428 14,742 0Seniors in Service 7,950 7,500 6,000 0St. John Presbyterian Learning Center 764 0 0 0Tampa Bay Academy of Hope 25,000 20,000 0 0Tampa Lighthouse for the Blind 41,020 33,737 26,990 0Tampa Metro Area YMCA 28,389 18,506 14,805 0The Spring of Tampa Bay 106,050 106,050 90,143 90,143United Cerebral Palsy 15,813 14,232 11,386 0Community Liaisons



Agency for Community Treatment Services 559,056 533,372 426,698 384,028DACCO 807,934 807,934 646,347 581,712Goodwill Industries 398,596 398,631 358,768 287,014Tampa Crossroads 110,126 110,126 99,113 79,291Health & Social ServicesTrinity Café 0 85,000 72,250 72,250Veteran's Council of Hillsborough County 5,950 5,950 4,463 0Economic DevelopmentBoys and Girls Clubs Summer Program 52,496 56,250 28,125 28,125CDC of Tampa - YO Program 0 50,000 0 0Economic Development External Organizations 5,000 15,000 5,000 5,000Nonprofit Funding - unassigned 0 0 0 18,336Florida Aquarium 100,000 0 0 0Hispanic Business Initiative Fund 36,375 36,375 27,281 27,281NAACP Empowerment Center 0 15,000 11,250 11,250Tampa Bay Black Heritage Festival 18,750 18,750 14,062 14,062US-Africa Free Enterprise Education 49,500 50,000 0 0

8,505,903 7,846,539 6,138,867 3,912,420Unincorporated Area General FundManagement & BudgetNon-CompetitiveTampa Bay Cable Network 29,620 0 0 0Tampa Educational Cable Consortium 293,250 0 0 0

322,870 0 0 0TOTAL GENERAL FUND 8,828,773 7,846,539 6,138,867 3,912,420

SPECIAL REVENUE FUNDSCountywide Special Purpose Revenue FundManagement & BudgetNon-CompetitiveBay Area Legal Services 1,100,000 1,100,000 1,100,000 1,100,000

1,100,000 1,100,000 1,100,000 1,100,000Sales Tax Revenue FundEconomic Development3% Tourist Development Tax Apollo Beach Chamber of Commerce 18,404 20,000 10,000 10,000 Arts Council of Hillsborough County 27,606 30,000 14,000 14,000 Big East 46,010 50,000 0 0 County Arts & Cultural Co-op 127,908 150,000 125,000 165,000 Downtown Attractions 17,076 20,000 15,000 15,000 Florida Aquarium 119,625 140,000 100,000 100,000 Lowry Park Zoo 119,625 140,000 100,000 100,000 Museum of Science and Industry 119,625 140,000 100,000 100,000 Outback Pro-Am 92,022 105,000 75,000 0 Plant City Chamber of Commerce 92,022 100,000 65,000 65,000 Plant City Stadium 384,866 400,000 400,000 400,000 Ruskin Chamber of Commerce 14,570 20,000 5,000 5,000 Tampa Bay Black Heritage Festival 18,404 20,000 15,000 15,000 Tampa Bay CVB 8,090,442 9,300,000 7,970,000 8,125,000 Tampa Bay CVB - Overage Payment 0 175,000 0 0



Tampa Bay Performing Arts Center 506,109 550,000 450,000 500,000 Tampa Bay Sports Commission 460,101 500,000 400,000 450,000 Tampa Convention Center 2,098,422 2,500,000 900,000 1,000,000 Tampa History Center 13,802 15,000 20,000 10,000 Tampa Museum of Art 0 0 20,000 0 Ybor City Chamber of Commerce 92,022 100,000 75,000 75,000

12,458,661 14,475,000 10,859,000 11,149,0001% Additional (4th Cent) Tourist Development TaxTampa Bay CVB - Super Bowl 1,500,000 0 0 0

1,500,000 0 0 0Intergovernmental Grants FundManagement & BudgetCDBG Human Services Programs Bay Area Legal Services 33,116 31,546 31,546 31,546 Big Brothers Big Sisters 32,353 29,010 29,010 29,010 Boys and Girls Club 23,302 22,533 22,533 22,533 Catholic Charities - Reach 75,496 70,672 68,623 68,623 Children's Home Society 84,361 127,064 123,380 123,380 Computer Mentors Group 34,500 25,988 25,988 25,988 Corporation to Develop Communities 28,969 28,013 28,013 28,013 Gulf Coast Jewish Families 23,882 22,592 22,592 22,592 HARC - Alzheimer Care Staff 81,646 73,729 71,591 71,591 Hispanic Services Council 23,956 23,165 23,165 23,165 Mary & Martha House 22,333 30,026 30,026 30,026 Redland Christian Migrants 59,000 52,044 50,535 50,535 Seniors in Service 23,830 23,044 23,044 23,044 Tampa Bay Academy of Hope 0 0 20,000 20,000 Tampa Metro Area YMCA 11,524 21,685 21,685 21,685 The Spring of Tampa Bay - Intervention 37,284 36,054 36,054 36,054 United Cerebral Palsy 29,304 24,877 24,877 24,877

624,856 642,042 652,662 652,662TOTAL SPECIAL REVENUE FUNDS 14,183,517 16,217,042 12,611,662 12,901,662

TOTAL NONPROFIT ORGANIZATIONS $24,512,290 $24,063,581 $18,750,529 $16,814,082

NONPROFIT ORGANIZATIONS - MULTI FUNDED AGENCIES

FY 08 FY 09 FY 10 FY 11Organization Funding Source Actual Adopted Recommended Planned

Arts Council General Fund 1,400,717 $1,078,969 809,227 $0Arts Council Tourist Tax Fund 27,606 30,000 14,000 14,000

Total 1,428,323 1,108,969 823,227 14,000

Bay Area Legal Services Court Fees 1,100,000 1,100,000 1,100,000 1,100,000Bay Area Legal Services CDBG Grant 33,116 31,546 31,546 31,546

Total 1,133,116 1,131,546 1,131,546 1,131,546

Boys and Girls Clubs General Fund 124,324 89,303 71,442 0Boys and Girls Clubs Summer Program General Fund 52,496 56,250 28,125 28,125Boys and Girls Club CDBG Grant 23,302 22,533 22,533 22,533

Total 200,122 168,086 122,100 50,658

Catholic Charities - Reach CDBG Grant 75,496 70,672 68,623 68,623Catholic Charities - Choose Life Dist. General Fund 47,042 50,799 50,799 50,799

Total 122,538 121,471 119,422 119,422

CDC of Tampa General Fund 47,250 42,525 34,020 0CDC of Tampa - YO Program General Fund 0 50,000 0 0

Total 47,250 92,525 34,020 0

Children's Home Society General Fund 141,585 131,400 111,690 111,690Children's Home Society CDBG Grant 84,361 127,064 123,380 123,380

Total 225,946 258,464 235,070 235,070

Computer Mentors Group General Fund 16,031 14,428 10,821 0Computer Mentors Group CDBG Grant 34,500 25,988 25,988 25,988

Total 50,531 40,416 36,809 25,988

Crisis Center - Eldernet General Fund 22,027 18,232 14,586 0Crisis Center General Fund 1,662,771 1,662,771 1,413,355 1,413,355

Total 1,684,798 1,681,003 1,427,941 1,413,355

Florida Aquarium General Fund 100,000 0 0 0Florida Aquarium Tourist Tax Fund 119,625 140,000 100,000 100,000

Total 219,625 140,000 100,000 100,000

Hispanic Services Council General Fund 53,976 43,437 34,750 0Hispanic Services Council CDBG Grant 23,956 23,165 23,165 23,165

Total 77,932 66,602 57,915 23,165

Lowry Park Zoo General Fund 450,000 405,000 283,500 0Lowry Park Zoo Tourist Tax Fund 119,625 140,000 100,000 100,000

Total 569,625 545,000 383,500 100,000

Mary & Martha House General Fund 24,804 26,250 22,313 22,313

NONPROFIT ORGANIZATIONS - MULTI FUNDED AGENCIES

FY 08 FY 09 FY 10 FY 11Organization Funding Source Actual Adopted Recommended Planned

Mary & Martha House CDBG Grant 22,333 30,026 30,026 30,026Total 47,137 56,276 52,339 52,339

Museum of Science and Industry General Fund 687,500 573,750 430,312 430,312Museum of Science and Industry Tourist Tax Fund 119,625 140,000 100,000 100,000

Total 807,125 713,750 530,312 530,312

Redland Christian Migrants General Fund 98,753 75,722 60,578 0Redland Christian Migrants CDBG Grant 59,000 52,044 50,535 50,535

Total 157,753 127,766 111,113 50,535

Seniors in Service General Fund 7,950 7,500 6,000 0Seniors in Service CDBG Grant 23,830 23,044 23,044 23,044

Total 31,780 30,544 29,044 23,044

Tampa Bay Black Heritage Festival General Fund 18,750 18,750 14,062 14,062Tampa Bay Black Heritage Festival Tourist Tax Fund 18,404 20,000 15,000 15,000

Total 37,154 38,750 29,062 29,062

Tampa Bay CVB Tourist Tax Fund 8,090,442 93,000,000 7,970,000 8,125,000Tampa Bay CVB - Overage Payment Tourist Tax Fund 0 175,000 0 0

Total 8,090,442 93,175,000 7,970,000 8,125,000

Tampa Bay History Center General Fund 289,423 236,250 177,187 177,187Tampa Bay History Center Tourist Tax Fund 13,802 15,000 20,000 10,000

Total 303,225 251,250 197,187 187,187

Tampa Bay Sports Commission General Fund 430,000 400,000 300,000 0Tampa Bay Sports Commission Tourist Tax Fund 460,101 500,000 400,000 450,000

Total 890,101 900,000 700,000 450,000

Tampa Metro Area YMCA General Fund 28,389 18,506 14,805 0Tampa Metro Area YMCA CDBG Grant 11,524 21,685 21,685 21,685

Total 39,913 40,191 36,490 21,685

The Spring of Tampa Bay General Fund 106,050 106,050 90,143 90,143The Spring of Tampa Bay - Intervention CDBG Grant 37,284 36,054 36,054 36,054

Total 143,334 142,104 126,197 126,197

United Cerebral Palsy General Fund 15,813 14,232 11,386 0United Cerebral Palsy CDBG Grant 29,304 24,877 24,877 24,877

Total 45,117 39,109 36,263 24,877

RESERVES AND REFUNDS

The following table presents a four-year comparison of reserves and refunds. Unlike most four-year schedules in the various documents that comprise the Annual Budget, this table presents adopted, recommended and planned budgets for each year. No actuals are presented. Under governmental accounting, reserves are not expended. Instead, when funds are needed, the budget is amended to reduce the budget for a particular reserve and appropriate more funds in the expenditure category where they are needed. That means there are never actual expenditures of reserves. Reserves are lump sum dollars set aside in a budget for unanticipated needs. These moneys are not distributed or allocated to operating budgets because specific requirements are not known at the time of budget adoption, or because bond documents require their establishment. Florida Statutes Chapter 129.01(2)(c) and (d) provides for the following reserves: 1. A reserve for contingencies may be provided in a sum not to

exceed ten percent of the total of the budget. 2. A reserve for cash balance to be carried forward may be

provided for the purpose of paying expenses from October 1 of the ensuing fiscal year until the time when the revenues for that year are expected to be available.

3. An appropriation for “outstanding indebtedness” shall be

made to provide for the payment of vouchers which have been incurred in and charged against the budget for the current year, but which are expected to be unpaid at the beginning of the ensuing year for which the budget is being prepared.

General contingency reserves may be allocated to fund any lawful need as long as funding source guidelines are met. Specific use reserves are restricted to an individual purpose or program within the funding source. Once it has been determined that the specific need has been satisfied or is no longer necessary, the balance in these types of reserves may be reprogrammed into a general contingency account with the approval of the Board of County Commissioners through the budget amendment process. The reserve for cash balance carry-forward, however, may not be reprogrammed during the year. Refunds are also included in this component of the budget, and may be expended. However, refunds constitute a small proportion of the budget. They usually include the refund of revenues collected in a prior fiscal year for which accounting records have been closed. The organization of these reserves and refunds is by fund, so that it is generally clear what the funding source is for each reserve. Many of these reserves are funded from restricted revenues, such as the State Indigent Health Care Sales Tax or proceeds from bond issues or other special financings. All capital project and grant subfunds are budgeted on an “all-years” basis. As such, each year’s budget only reflects the annual change in funding and does not include any carryover appropriation from prior years. All-years budgeting of reserves, as shown on this schedule, will only reflect the annual increase or decrease in the specific reserve, not the reserve balance. For more information on any of these reserves or refunds, please contact the Management and Budget Department at (813) 272-5890.


FY 08 FY 09 FY 10 FY 11Description Adopted Adopted Adopted Adopted

GENERAL FUNDCountywide General FundRefund Prior Year Revenue $450,000 $450,000 $450,000 $450,000Reserve for Contingency (Policy 03.02.05.00) 36,043,202 36,324,438 39,893,348 38,497,035Reserve Unrealized Fund Balance 9,000,000 9,000,000 9,000,000 9,000,000Reserve Cash Balance-Stabilization Funds (03.02.02.22) 26,572,393 25,481,382 25,862,472 25,862,472Other Designated Reserves Reserve for Grant Match 1,000,000 1,000,000 1,000,000 1,000,000 Reserve for Attrition (Policy 03.02.02.25) 545,907 600,745 600,745 600,745 Reserve for Unreimbursed Disaster Expenses 3,000,000 5,006,878 5,006,878 5,006,878 Other Designated Reserves 0 11,180,607 11,180,607 11,180,607

76,611,502 89,044,050 92,994,050 91,597,737Unincorporated Area General FundRefund Prior Year Revenue 225,000 225,000 225,000 225,000Reserve for Contingency (Policy 03.02.05.00) 34,374,000 34,374,066 34,374,066 34,374,066Reserve Unrealized Fund Balance 10,014,054 9,135,808 15,302,895 16,806,796Reserve Cash Balance-Stabilization Funds (03.02.02.22) 13,943,879 14,822,125 14,709,904 14,709,904Other Designated Reserves Reserve for Attrition (Policy 03.02.02.25) 2,042,824 2,147,686 2,147,686 2,147,686 Reserve for Unreimbursed Disaster Expenses 5,930,233 5,930,233 5,930,233 5,930,233 Other Designated Reserves 0 7,074,937 7,074,937 7,074,937Adjustment to Reserve for Future Capital Outlay 0 0 0 0

66,529,990 73,709,855 79,764,721 81,268,622TOTAL GENERAL FUND 143,141,492 162,753,905 172,758,771 172,866,359

SPECIAL REVENUE FUNDS(COUNTYWIDE & UNINCORPORATED)Countywide Special Purpose Revenue FundAdjustment to Public Art Program--Countywide Ord. 89-32 43,453 155,150 19,000 19,000School Sites Impact Fees 6,752,572 14,833,269 5,876,646 5,876,646Criminal Justice Education/Training FS 943.14 4,226,981 4,874,727 4,987,342 5,512,088Criminal Justice Training R95-077 678,025 753,025 808,041 860,941County Boat Registration Fee Fund Ord. 90-13 280,585 263,085 512,670 520,688Adjustment to Detention Deputy Recruitment/Retention Fund 14,000 ( 193,656) 0 0Teen Court Contingency Fund FS 938.17-19 25,572 0 0 0Federal USMS/Dept of Justice Asset Forfeiture Fd. 3,241,466 3,501,466 3,932,621 4,142,621Alcohol & Drug Abuse Contingency FS 939.017 36,213 84,275 156,470 202,482Drug Abuse Alternative Source Fund R91-0223 173,532 98,313 201,398 163,552800MHz Radio Communication System Fund 2,843,160 3,628,675 3,436,387 3,499,346Florida Contraband Forfeiture Fund FS 932.703/704 1,968,171 1,668,645 1,334,823 1,251,066Drug Abuse Trust Fund FS938.21/Ord. 97-16 361,224 323,868 332,388 327,491Federal Treasury Asset Forfeiture Fund 198,011 204,011 290,411 297,411Court Facilities Fund Ord. 87-23 597,826 0 0 0Mediation/Arbitration Trust Fund Contingency 27,554 0 0



Countywide Special Purpose Revenue Fund (continued)County Civil Mediation Trust Fund 6,052 0 0 0Family Mediation Trust Fund 95,493 0 0 0Civil Traffic Hearing Officer Trust Fund AO 92-11 14,830 0 0 0Marriage Dissolution--General Master Trust Fund 24,995 0 0 0Court Technology Trust Fund Ord. 93-02 160,969 0 0 0Probate/Guardianship/Trust Fund Contingency 26,848 0 0 0Special Master--Animal Control Fee Fund 21,271 0 0 0Circuit Court Mediation Administrative Fee Fund 68,864 0 0 0Special Master--Water Use Restriction Fee Fund 55,153 0 0 0Family Administrative Fee Fund AO 94-178 84 0 0 0Child Custody Investigation Fees AO 181 160 0 0 0County (Court Ordered) Mediation AO 99-06 49,728 0 0 0Children's Advocacy Center Fund AO 99-081 24,040 0 5,464 7,964Public Guardian Trust Fund Ord. 99-24 5,815 0 0 0Drug Court Program Administation Fund FS 796.07(6) 102,459 118,894 141,718 165,718State Court Innovation Fd (Ord 04-33; FS 939.185) 2,684 2,757 0 0Teen Court/Juvenile Diversion Fund (Ord 04-33; FS 939.185) 724 0 0 0Traffic Surcharge Trust Fund (Ord 04-26; FS 318.18) 5,359,044 6,783,542 7,421,594 8,231,424Crime Prevention/Safe Neighborhoods (FS 775.083) 2,876,275 3,681,906 3,635,226 3,967,634Child Support Incentives Fund - SS Act Title IV-D 76,543 99,043 143,302 169,302Emergency Management Fac Plans Review Fund 33,220 34,220 40,253 43,153Local Air Pollution Control Tag Fee FS 320.03 268,648 292,676 333,653 378,221Gardinier Settlement DEP/EPC Fund 134,660 146,660 9,162 9,662Pollution Recovery Fund LF 84-446 1,213,906 1,341,206 1,110,765 1,248,628State Revenue Sharing--Revenue Stabilization Res. 10,970,192 18,263,183 9,051,528 9,394,491911 Emergency Telephone Sys. - Land Line Ord. 86-14/87-25 4,394,973 3,825,119 0 0911 Emergency Telephone Sys. - Wireless FS 365.1743 5,194,083 7,192,703 0 0911 Emergency Telephone Sys. - Combined Fund 0 0 13,397,468 14,844,366Fla Boating Improvement Fund FS 328.72 (15) 149,000 345,000 282,800 282,800Museums/Cecile Wagnon Will Fund 90,461 93,461 98,139 101,139Animal Ctrl Spay/Neuter Incentive Payment Prog 695,568 712,965 616,300 492,933Animal Services Contributions Fund 35,571 41,269 71,811 82,561

53,620,658 73,169,457 58,247,380 62,093,328Unincorporated Area Special Purpose FundAdjustment to Public Art Program 65,510 58,549 4,500 4,500Parks Impact Fees Adjustment to Future Capital Outlay ( 506,090) 770,028 978,994 1,102,057Fire Service Impact Fee (all zones) Adjustment to Future Capital Outlay ( 523,294) 1,089,210 ( 2,062,111) 245,040School Sites Impact Fees 6,782 0 0 0Impact Fee Program Administration 141,629 46,199 16,994 59,940Adjustment to Environmental Restoration Oper/Proj Fd.Ord. 92-05 389,000 200,000 379,630 379,630Adjustment to Local Habitat Mitigation Bank Fund 30,000 30,000 30,000 30,000



Unincorporated Area Special Purpose Fund (continued)Building Services Division Fund 3,350,375 3,547,135 4,692,755 4,501,582Land Excavation Operation/Inspection 8.01.03 LDC 2,231 2,378 0 0Water Conservation Trust Fund Ord. 91-27 230,621 1,024,468 1,028,147 1,399,603Phosphate Severance Tax Fund FS 211.31 427,866 1,154,842 790,307 352,831Adjustment to Stormwater Management Fund 410,526 ( 582,508) ( 1,941,716) ( 4,630,639)

4,025,156 7,340,301 3,917,500 3,444,544TOTAL SPECIAL REV. FUNDS (TAX FUNDS) 57,645,814 80,509,758 62,164,880 65,537,872

OTHER SPECIAL REVENUE FUNDSCounty Blended Component Units FundLaw Library Board Sales and Other Services 0 37,376 30,867 24,367Sales Tax Revenue FundIndigent Health Care & Trauma Center Fund

General Contingency 83,550,065 59,759,986 52,432,177 45,888,425Half Cent Sales Tax/Bonds

General Contingency 23,566,750 15,862,917 395,126 738,794Revenue Stabilization Reserve 9,473,675 8,525,300 8,525,300 8,525,300Reserve Investment Fair Market Value Adj. 31,277 0 0 0

Professional Sports Franchise Facility Sales TaxGeneral Contingency 0 209,456 1,607 1,203

Debt Service Reserve 11,115 0 166,667 166,667 Reserve Investment Fair Market Value Adj. 752 0 0 03% Tourist Development Tax General & Other Contingencies 2,481,064 2,865,610 4,469,212 5,063,625 Other Restricted Reserves 1,342,045 1,402,724 2,419,790 2,419,7901% Additional (4th Cent) Tourist Tax Ord. 90-03 General Contingency 4,044,520 3,438,281 4,120,329 5,052,408 Other Restricted Reserves 3,000,000 4,179,228 4,179,228 4,179,2281% Additional (5th Cent) Tourist Tax Ord. 94-13 General & Other Contingencies 3,305,179 1,615,325 1,800,512 2,897,988 Other Restricted Reserves 200,000 2,245,100 2,245,100 2,245,100Local Gov't Infrastructure Surtax Fund Other Restricted Reserves 10,998 998 0 0

131,017,440 100,104,925 80,755,048 77,178,528Intergovernmental GrantsReserve for Public Art 0 0 ( 152,903) ( 269,946)County Transportation Trust FundOperating Fund General & Other Contingencies 369,159 5,253,986 2,848,469 1,177,495 Prior Year Reappropriation 5,028,133 0 0 0 Other Designated Reserves 693,401 710,236 713,647 713,647Adjustment to Project Fund 0 589,713 44,958 0Street Lighting Non-Ad Valorem Assessments 2,866,833 2,159,601 2,486,152 2,217,117Adjustment to Developer/County Funded Projects 0 ( 433,368) ( 193,875) ( 148,486)



County Transportation Trust Fund (continued)Adjustment to Ninth-Cent Fuel Tax Fund 54,826 ( 281,009) 361 657Transportation Impact Fees:

Adjustment to Future Capital Outlay 4,457,870 4,648,438 ( 2,209,234) 4,231,318Adjustment to Constitutional Fuel Tax Fund 0 ( 1,526,800) 0 0County Fuel Tax (7th Cent) Fund 48,955 1,298,077 1,299,878 1,299,941Local Transportation Ninth Cent Fuel Tax Fund 1,226 1,223 200 200Adjustment to Ad Valorem Tax Transportation Fund 500,000 1,711,000 0 0 Reserve for Retroreflectivity Project 0 16,310,000 ( 16,310,000) 0Adjustment to Transit System Aid Fund 0 200,000 0 0

14,020,403 30,641,097 ( 11,319,444) 9,491,889Library Tax District FundRefund Prior Year Revenue 75,000 75,000 75,000 75,000General Contingency 500,000 1,100,000 1,420,512 1,422,841Prior Year Reappropriation 600,000 0 0 0Unrealized Fund Balance 1,000,000 1,000,000 1,000,000 1,000,000Other Designated Reserves 30,976,080 29,913,971 31,374,658 20,032,429Reserve Cash Balance-Stabilization Funds (03.02.02.22) 0 2,253,676 2,253,676 2,253,676Adjustment to Project Fund Ord. 89-32 ( 91,150) ( 6,313) 760,000 ( 50,000)Adjustment to Public Art Program 94,650 17,550 5,000 4,000

33,154,580 34,353,884 36,888,846 24,737,946Infrastructure Surtax Fixed Project FundFY 97 - FY 03Adjustment to Future Capital Outlay 530,000 ( 3,621,044) 7,493,305 ( 118,228)FY 03 - FY 08Financed Project Subfund: Adjustment to Future Capital Outlay 201,879 32,549 1,214,456 92,000 Adjustment to Other Designated Reserve ( 400,000) ( 900,000) 0 0 Reserve for Public Art 31,240 6,370 0 0FY 08 - FY 16 Adjustment to Future Capital Outlay 9,833,077 3,717,853 128,922 0 Adjustment to Other Designated Reserve 0 ( 66,403,002) 3,150,000 3,150,000 Reserve for Public Art 166,923 143,780 0 0 Reserve for Future Debt Service 5,204,000 0 0 0 Reserve for Transportation Task Force 0 4,955,000 0 0

15,567,119 ( 62,068,494) 11,986,683 3,123,772TOTAL OTHER SPECIAL REVENUE FUNDS 193,759,542 103,068,788 118,189,097 114,286,556

DEBT SERVICE FUNDSRefund Prior Year Revenue 22,000 12,000 0 0Fund Balance Carried Forward 12,627,239 24,357,068 24,085,682 23,100,174General & Other Contingencies 1,093,526 323,433 696,545 152,531Reserve Investment Fair Market Value Adj. 383,645 0 0 0Debt Service Payments 19,011,497 18,971,727 18,439,181 8,437,931TOTAL DEBT SERVICE FUND 33,137,907 43,664,228 43,221,408 31,690,636



CAPITAL PROJECTS FUNDSCapital Projects FundsAdjustment to Countywide Capital Projects Fund 7,507,478 825,631 ( 8,099,795) 0Adjustment to Unincorp. Area Capital Projects Fund 13,200,000 336,261 ( 12,958,979) 0Adjustment to Reserve for Future Fire Stations ( 6,693,426) ( 2,919,309) 3,293,206 ( 1,400,000)Adjustment to EPC Facility Acquisition Fund 0 0 6,000 6,000Environmentally Sensitive Lands 1,073,102 0 700,000 700,000Adjustment to Court Facility Non-Bond Construction ( 200,000) 66,000 85,000 85,000Adjustment to Central Energy Plant Non-Bond Construction 0 0 2,500 2,500Adjustment to CP Allocated Credit Capacity ( 169,078,394) ( 38,258,992) 0 0Adjustment to Falkenburg Jail - Reserve for Future Capital Outlay 125,000 0 0 0Adjusment to CIT Series 2007 Project Fund 204,956,961 0 0 0TOTAL CAPITAL PROJECTS FUNDS 50,890,721 ( 39,950,409) ( 16,972,068) ( 606,500)

ENTERPRISE FUNDSSolid Waste System Enterprise FundOperating and Maintenance 12,509,360 12,913,146 8,330,990 336,506Revenue Refund 30,000 30,000 0 0Renewal and Replacement 10,000,000 10,000,000 10,000,000 10,000,000Future Capital Outlay 1,923,771 938,745 ( 3,488,723) 1,237,903Landfill Closures 33,338,254 35,253,027 35,566,249 36,761,740Debt Service Accounts 818,673 752,180 586,212 664,963Rate Stabilization Reserve 2,966,887 7,420,865 3,716,887 4,466,887General Operating Reserves 8,211,425 10,333,258 20,151,847 31,665,460

69,798,370 77,641,221 74,863,462 85,133,459Water & Wastewater Utility Enterprise FundUtility System Operation & Maintenance Acct. Reserve for Fund Balance Carried Forward 13,304,683 12,748,214 0 0Utility System Revenue Bonds Debt Svc. Acct. Reserve for Fund Balance Carried Forward 3,482,166 4,600,535 3,529,060 3,528,816 Reserve Investment Fair Market Value Adj. 4,014,038 0 0 0Utility System General Revenue Account Fund Balance Carried Forward 4,340,369 3,590,669 3,000,000 3,000,000Capacity Fees General Operating Account Refund Prior Year Revenue 100,000 100,000 0 0Adjustment to Renewal and Replacement 52,873 294,000 0 0Adjustment to General Revenue Capacity Expansion Account 1,387,395 14,065,437 9,839,108 15,441,939Adjustment to Dedicated Water Capacity Fee Project Acct. 198,171 45,000 0 0Adjustment to Dedicated Wastewater Capacity Fee Project Acct. 503,206 180,000 0 0Cone Ranch Special Projects 2,092,473 0 0 0Revenue Account Rate Stabilization Fund Other Designated Reserves 76,654,356 76,654,356 47,101,745 55,456,618Reclaimed Water Improvement Unit Asmt. Fund 1,451,141 884,046 25,867 210,845Reclaimed Water Improvement Unit Project Fund 36,400 36,400 1,582,721 484,871Impact Fee Assesment Unit Fund 0 0 1,000 1,000Infrastructure Assessment Unit Fund 99-08 57,468 68,530 76,336 83,120Financed Project Fund ( 7,944,444) 7,560 ( 23,285,000) ( 3,204,668)



Water & Wastewater Utility Enterprise Fund (continued)Capacity Assessment Special Assessment Bonds '06

Adjustment to Reserve Future Capital Outlay 2,494,550 0 0 0 102,224,845 113,274,747 41,870,837 75,002,541

TOTAL ENTERPRISE FUNDS 172,023,215 190,915,968 116,734,299 160,136,000

INTERNAL SERVICE FUNDFleet Services FundGeneral & Other Contingencies 4,867,243 2,774,973 1,053,549 1,273,935Lease-Back Program Reserve 28,222,002 32,553,045 34,124,209 36,069,993

33,089,245 35,328,018 35,177,758 37,343,928County Self-Insurance FundInsurance Program Administration General Contingency 308,359 286,993 152,248 93,967 Reserve Investment Fair Market Value Adj. 5,534 0 0 0Workers' Compensation Insurance General Contingency 31,753,300 26,452,041 6,546,838 7,440,497 Long-Term Incurred Claims 13,202,000 18,790,204 18,790,204 18,790,204 Other Restricted Reserves 0 0 1,630,356 1,630,356General Liability Insurance General Contingency 16,607,623 14,689,202 17,660,000 17,660,000 Claims Settlement 5,354,000 5,774,915 5,000,000 5,000,000Catastrophic Disaster Insurance General Contingency (Policy 03.02.04.00) 62,836,199 90,442,198 92,294,084 94,394,084Employee Group Health Insurance General Contingency 22,542,429 18,993,211 15,177,245 15,265,430

Incurred but Not Realized (IBNR) Claims 4,800,000 6,726,000 0 0 Other Designated Reserves 6,437,204 13,036,969 17,950,673 22,688,281

163,846,648 195,191,733 175,201,648 182,962,819TOTAL INTERNAL SERVICE FUND 196,935,893 230,519,751 210,379,406 220,306,747

AGENCY FUNDSTransportation Assessment Unit Special Assessment

Adjustment to Reserve for Debt Service 0 ( 1,421) 0 0Adjustment to Designated Reserves 7,159 9,530 8,219 8,118

Capacity Assessment Special Assessment Bonds '06Adjustment to Reserve for Debt Service 0 ( 1,930,920) 0 0Adjustment to Designated Reserves 0 3,698,201 464,693 431,234Adjustment to Investment Fair Value Change 991,386 ( 991,386) 0 0

Reclaimed Water Special Assessment Bonds '00Adjustment to Reserve for Debt Service 69,390 81,936 0 0Adjustment to Designated Reserves 0 0 39,149 39,968

Capacity Assessment Special Assessment Bonds '00Adjustment to Reserve for Debt Service 498,546 ( 3,802,384) 0 0Adjustment to Designated Reserves 0 4,149,865 197,639 179,491

TOTAL AGENCY FUNDS 1,566,481 1,213,421 709,700 658,811

GRAND TOTAL $849,101,065 $772,695,410 $707,185,493 $764,876,481

Notes: 1) Reserves for various capital project funds are shown on an all years budget basis and therefore reflect only the increase



or decrease for that year not necessarily the reserve balance ("adjustment to").2) Many reserves include an adjustment for investment fair market value change.

INTERFUND TRANSFERS

The following table presents a four-year comparison of interfund transfers. Like most four-year schedules in this document, this table presents actuals for FY 08 and FY 09, the recommended budget for FY 10, and the planned budget for FY 11. All interfund transactions that are not loans, reimbursements or quasi-external transactions are classified as transfers. Transfers are of two types: residual equity transfers and operating transfers. Residual equity transfers are defined as “nonrecurring or non-routine transfers of equity between funds.” The GASB’s Codification, Section 1800.106, specifically cites the following examples: • Contributions of capital to proprietary funds. • The subsequent return to the general fund of capital

contributed to proprietary funds. • Transfers of residual balances of discontinued funds to the

general fund or a debt service fund. All transfers that do not qualify as residual equity transfers are properly classified as operating transfers. Often operating transfers reflect ongoing operating subsidies between funds. For example, the Unincorporated Area General Fund reflects its

annual subsidy to the Transportation Trust Fund as an operating transfer. The majority of the interfund transfers identified on the following schedule are operating transfers as opposed to residual equity transfers. The organization of these interfund transfers is by fund, so that it is generally clear where the transfer originates (appropriation) and the destination of the transfer (revenue). Many of the transfers reflect the movement of funds from restricted funds established to account for the proceeds of certain revenues (e.g. Sales Tax Revenue Fund) to an operating or project fund where the County portion of the proceeds are actually expended. All capital project and grant subfunds are budgeted on an “all-years” basis. As such, each year’s budget only reflects the annual change in funding and does not include any carryover appropriation from prior years. All-years budgeting of interfund transfers, as shown on this schedule, will only reflect the annual increase or decrease in the specific transfer, resulting in instances of a negative transfer in any given year. For more information on any of these transfers, please contact the Management and Budget Department at (813) 272-5890.


GENERAL FUNDCountywide General FundRevenue:

From State Revenue Sharing $3,811,565 $6,378,869 $1,667,237 $6,752,474From State Revenue Sharing (one-time) 0 0 0 0From Grants Fund 1,542,191 0 0 0From Half-Cent Sales Tax 5,142,334 4,968,907 1,329,017 15,906,679From Transportation Trust Fund 0 0 4,400,000 0From Detention Deputy Recruitment and Retention Fund 0 248,380 0 0From Court Trust Funds (one-time) 0 1,214,368 0 0From Countywide Construction Fund 0 0 786,434 800,000From Workers Compensation Insurance Fund 0 0 6,355,916 0From ELAPP Administration and Site Acquisition Fund 0 1,832,419 0 0From ELAPP Site Management and Restoration Fund 0 217,565 0 0From ELAPP Projects Fund 0 177,631 0 0

Total Interfund Transfers 10,496,090 15,038,139 14,538,604 23,459,153

Appropriations:State Court Innovations Fund 932,487 1,277,921 1,052,523 0Legal Aid Fund 538,500 545,283 603,706 588,817Teen Court/Juvenile Diversion Fund 658,697 616,120 658,721 667,396Court-Related Technology Fund 5,811,836 5,537,092 5,957,944 5,889,401ELAPP Operating Millage (rev. avail. for projects) 11,964,352 0 0 0ELAPP Site Management and Restoration Fund 822,271 0 0 0Florida Department of Juvenile Justice Fund 8,293,760 8,123,760 8,024,400 8,024,400Planning Commission (3) 4,939,914 4,870,924 3,896,739 3,166,101Civil Service Board (3) 2,437,841 3,100,330 3,443,600 3,443,600Aging Services Grants Match 553,140 495,979 539,695 519,784Emergency Management Grants Match 102,064 102,064 102,064 102,064EPC Grants Match 533,552 585,878 565,703 565,755Head Start Grants Match 2,981,343 2,980,843 2,980,843 2,980,843Supervisor of Elections Grants Match 18,232 0 0 0MPO Grants Match 36,504 47,485 43,061 46,808Health & Social Services Grants Match 670,794 549,469 528,697 533,140Countywide Construction Fund 13,331,910 33,758,654 13,566 0Countywide Major Maintenance & Repair Fund 8,544,404 5,398,932 4,742,698 4,234,912Information & Technology Services Project Fund 7,907,504 5,339,929 0 0Library District Fund 0 0 320,512 322,841Lease Back Program Fund 969,730 0 0 0Catastrophic Disaster Self Insurance Fund 10,842,594 0 0 0Transportation Trust Fund - Capital ($10 million alloc.) 2,000,000 2,000,000 0 0CIP Revenue Refunding Bonds 2006 0 0 6,355,916 0


INTERFUND TRANSFERS


INTERFUND TRANSFERS

Unincorporated Area General FundRevenue:

From Half-Cent Sales Tax 61,126,581 61,850,622 0 57,220,220From Lease Back Program Fund 30,237 0 0 0From Grants Fund 37,100 0 0 0From Transportation Trust Fund 0 0 17,447,821 0From Workers Compensation Insurance Fund 0 0 18,918,987 0From Communications Services Tax Fund 0 2,602,483 13,471,963 9,969,571


Appropriations:Unincorporated Area Construction Fund 20,671,788 12,000,000 1,830,563 0Unincorporated Area Construction Fund - CST 3,463,356 4,707,984 9,806,348 9,969,571Unincorp. Area Major Maintenance & Repair Fund 5,504,372 2,810,950 2,463,768 2,286,961Lease Back Program Fund 18,561,631 0 0 0Transportation Trust Fund - Operating ($10 million alloc.) 1,500,000 1,500,000 1,650,000 1,650,000Transportation Trust Fund - Capital ($10 million alloc.) 6,000,000 5,950,000 0 0Transportation Trust Fund - Capital (Add'l $15 million) 9,000,000 28,171,000 0 0Transportation Trust Fund - Operating (Add'l $15 million) 5,500,000 5,500,000 5,500,000 5,500,000Transportation Trust Fund - O&M Subsidy 13,696,253 13,522,824 12,976,016 12,206,484Land Excavation Operating Fund 22,091 111,744 26,068 30,484


SPECIAL REVENUE FUNDSCountywide Special Purpose FundRevenue:

From Countywide Project Const. Fund - Public Art 22,453 134,150 0 0From Countywide General Fund:

Major Maintenance & Repair Fund 8,544,404 5,398,932 4,742,698 4,234,912Countywide Construction Fund 199,513 0 0 0School Site Fund 104 0 0 0State Court Innovations Fund 932,487 1,277,921 1,052,523 0Legal Aid Fund 538,500 545,283 603,706 588,817Teen Court/Juvenile Diversion Fund 658,697 616,120 658,721 667,396Court-Related Technology Fund 5,811,836 5,537,092 5,957,944 5,889,401Florida Department of Juvenile Justice Fund 8,293,760 8,123,760 8,024,400 8,024,400Information & Technology Svcs. Project Fund 7,907,504 5,339,929 0 0

From Workers Compensation Insurance Fund 0 0 258,262 0From Indigent Health Care Sales Surtax Fund 105,013,698 120,999,327 125,190,502 135,659,559From Law Library Board Fund - State Court Innovations 104,220 132,934 91,694 98,494From Commerical Paper Quarterly Note Issuances 0 (250,000) (7,185,004) 0



INTERFUND TRANSFERS

SPECIAL REVENUE FUNDSCountywide Special Purpose FundAppropriations:

800 MHz Intergovernmental Radio Debt Service 1,002,429 1,002,783 1,123,092 1,139,415Impact Fee Administration 49,038 146,653 116,755 116,755Intergovernmental Grants Fund 125,858 0 0 0Courthouse Proj. Sinking Fund (Traffic Surcharge Trust Fund) 2,450,522 1,280,746 2,550,992 2,549,890Countywide Capital Project Fund 1,442,000 5,350,000 0 0CIP Revenue Refunding Bonds 2006 0 0 5,085,237 0State Revenue Sharing:

Countywide General Fund 3,811,565 7,841,617 1,667,237 6,752,474 Commerical Paper Quarterly Note Issuances 0 177,931 43,213 71,250

M2Gen Project Revenue/Sinking Fund 1,315,909 718,174 541,000 550,000Total Interfund Transfers 10,197,321 16,517,904 11,127,526 11,179,784

Unincorporated Area Special Purpose FundRevenue:

From Unincorporated Area Construction Fund 266,825 55,549 0 0From Lease Back Program 114,604 0 0 0From Grants Fund 23,193 0 0 0From Impact Fee Funds for Administration 156,847 108,086 73,747 77,016From School Site Impact Fee Fund 49,038 146,653 116,755 116,755From CP Allocated Credit Capacity 0 (5,061,000) (4,690,000) (4,544,340)From Workers Compensation Insurance Fund 0 0 1,384,682 0From Unincorporated Area General Fund:

Unincorp. Area Major Maint. & Repair Fund 5,504,372 2,810,950 2,463,768 2,286,961Land Excavation Operation/Inspection 22,091 111,744 26,068 30,484

Total Interfund Transfers 6,136,970 (1,828,018) (624,980) (2,033,124)

Appropriations:Unincorporated Area Construction Fund 800,000 354,908 0 0School Site Impact Fee Fund 104 0 0 0From Grants Fund 175,267 0 0 0Match for Project Grants

Parks 99,736 186,550 0 0Total Interfund Transfers 1,075,107 541,458 0 0

Blended Component Units FundRevenue:

From Countywide General Fund:Civil Service Board 2,437,841 3,100,330 3,443,600 3,443,600City/County Planning Commission 4,939,914 4,870,924 3,896,739 3,166,101


Appropriations:State Court Innovations Fund 104,220 132,934 91,694 98,494

Total Interfund Transfers 104,220 132,934 91,694 98,494


INTERFUND TRANSFERS

State Health Care Surtax Trust FundAppropriations:

Indigent Health Care Services Fund 105,013,698 120,999,327 125,190,502 135,659,559Total Interfund Transfers 105,013,698 120,999,327 125,190,502 135,659,559

Sales Tax Revenue FundAppropriations:

Countywide General Fund:Countywide General Fund - Operating 5,142,334 4,968,907 1,329,017 15,906,679

Unincorporated Area General Fund:Unincorporated Area General Fund - Oper. Subfund 61,126,581 61,850,622 0 57,220,220

Infrastructure Surtax Proj. Fd; FY 03 - 08 (financed) 16,229,813 0 0 0Infrastructure Surtax Proj. Fd; FY 09 - 16 30,452,426 44,312,541 38,211,167 40,670,324Jr. Lien CIP Revenue Refunding Bonds 2003 0 0 36,986,015 0CIP Revenue Refunding Bonds 2006 0 0 27,210,215 0Criminal Justice Facilities Debt Svc Fund 9,313,793 9,161,543 9,862,621 0CIP Revenue Refunding Bonds '96 Sinking Fund 1,829,291 1,829,937 1,914,993 1,936,2314th Cent TDT 06 Refunding Bonds Sinking Fund 1,143,298 508,333 1,094,662 1,166,1515th Cent TDT 06A Refunding Bonds Sinking Fund 1,154,588 1,122,168 1,166,361 1,794,7365ht Cent TDT 06B Refunding Bonds Sinking Fund 3,689,600 2,103,882 1,488,687 5,000Countywide Capital Project Fund 500,000 0 0 0MOSI/County Center Debt Svc Fund 4,796,731 4,636,291 5,119,929 1,470,767Capital Improvement Series 98 Bonds Debt Svc Fd. 1,386,268 1,326,181 1,292,726 1,368,824TSA Refunding Non-Ad Valorem Bonds Debt Svc. Fd. 918,347 974,498 1,107,190 1,099,182CP Quarterly Note Issuances 0 0 140,000 180,000


Intergovernmental Grants FundRevenue:

From Countywide General Fund 4,895,629 4,761,718 4,760,063 4,748,394From ELAPP Projects Fund 41,957 0 0 0From Florida Boating Improvement Fund 47,075 0 0 0From Major Maintenance and Repair Fund 78,783 0 0 0From Stormwater Management Fund 99,737 186,550 0 0From Parks Impact Fee Fund 175,267 0 0 0Infrastructure Surtax Proj. Fd; FY 09 - 16 Fund (2,324) 0 0 0


Appropriations:Countywide General Fund 1,542,191 0 0 0Unincorporated Area General Fund 37,100 0 0 0Stormwater Project Management Fund 23,193 0 0 0ELAPP Site Management and Restoration Account 18 0 0 0

Total Interfund Transfers 1,602,502 0 0 0


INTERFUND TRANSFERS

County Transportation Trust FundRevenue:

Infrastructure Surtax Proj. Fd; FY 03 - 08 (financed) 3,516,875 0 0 0Infrastructure Surtax Proj. Fd; FY 09 - 16 Fund 4,500,000 0 0 0From Unincorporated Area Construction Fund 0 0 7,195,110 0From Countywide General Fund - Cap. ($10 million alloc.) * 1,500,000 1,500,000 1,650,000 1,650,000From Unincorp. Area General Fd - Oper. ($10 million alloc.) * 2,000,000 2,000,000 0 0From Unincorp. Area General Fd - Cap. ($10 million alloc.) * 6,000,000 5,950,000 0 0From Unincorp. Area General Fd - Cap. (Add'l $15 million) 9,000,000 28,171,000 0 0From Unincorp. Area General Fd - Oper. (Add'l $15 million) 5,500,000 5,500,000 5,500,000 5,500,000From Unincorp. Area General Fund (O&M Subsidy) 13,696,253 13,522,824 12,976,016 12,206,484

Total Interfund Transfers 45,713,128 56,643,824 27,321,126 19,356,484Appropriations:

Countywide General Fund 0 0 4,400,000 0Unincorporated Area General Fund 0 0 17,447,821 0Impact Fees/Capital Program Administration Fund 156,847 108,086 73,747 77,016US 301 Taxable Note Series 3,204,693 651,368 528,811 352,377Fuel Tax Revenue Bonds Debt Svc Fund 1,947,862 514,160 1,381,929 1,201,076


Library Tax District FundRevenue:

From Countywide General Fund 0 0 320,512 322,841From Workers Compensation Insurance Fund 0 0 269,083 0

Total Interfund Transfers 0 0 589,595 322,841

Infrastructure Surtax Fixed Project FundRevenue:

From Local Govt. Infrastructure Surtax 46,682,239 44,312,541 38,211,167 40,670,324From CP Quarterly Note Issuances 0 (44,200,000) 0 0From CP Allocated Credit Capacity 0 120,554,821 (134,838,103) (5,090,647)

Total Interfund Transfers 46,682,239 120,667,362 (96,626,936) 35,579,677Appropriations:

Match for Project Grants (2,324) 0 0 0Transportation Trust Fund 8,016,875 0 0 0CIT Series 2001A & Series 2001B Bonds 4,476,226 4,496,431 4,487,408 4,541,418CIT Series 2004 Sinking Fund 6,229,073 6,250,833 6,373,080 6,391,501CIT Revenue Bonds 2007 Sinking Fund 15,119,375 16,246,338 16,394,484 16,392,758CP Quarterly Note Issuances 733,954 (1,000,000) (322,456) 0



INTERFUND TRANSFERS

DEBT SERVICE FUNDSRevenue:

From Countywide General Fund 0 0 6,355,916 0From Half-Cent Sales Tax 15,658,200 15,285,480 80,631,948 3,002,365From 800MHz Intergovt Radio System 1,002,429 1,002,783 1,123,092 1,139,415From State Revenue Sharing 1,315,909 718,174 5,626,237 550,000From 4th Cent Tourist Dev. Tax 2,811,181 2,176,805 2,849,213 2,939,608From Parks Bonds Fund 18,124 0 0 0From Traffic Surcharge Trust Fund 2,450,522 1,280,746 2,550,992 2,549,890From 5th Cent Tourist Dev. Tax 5,762,535 4,200,548 3,762,238 2,898,918From County Fuel Tax 1,947,862 514,160 1,381,929 1,201,076From Series 1998 Capital Improvement Bond Fund 5,740 0 0 0From US 301 Notes Fund 3,204,693 651,368 528,811 159,284From Road Network Impact Fee Fund 0 0 0 193,093From Commercial Paper Fund 24,774 0 0 0From ELAPP Project Fund 0 0 10,000,000 0From CIT Project Fund 25,824,674 26,993,602 27,254,972 27,325,677


CAPITAL PROJECTS FUNDSRevenue:

From Countywide General Fund (ELAPP) 12,786,623 0 0 0From Countywide General Fund 13,331,910 33,758,654 13,566 0From Half-Cent Sales Tax 500,000 0 0 0From Countywide Major Maint. & Repair Proj. Fund 1,442,000 0 0 0From Unincorp. Area General Fund (Comm Svcs Tax) 3,463,356 4,707,984 9,806,348 9,969,571From Unincorp. Area General Fund 20,671,788 12,000,000 1,830,563 0From Unincorp. Area Major Maint. & Repair Proj. Fund 800,000 0 0 0From Phosphate Rock Fund 0 354,908 0 0From Information and Technology Services Project Fund 0 5,350,000 0 0From Grant Funds 18 0 0 0From 5th Cent Tourist Dev. Tax 0 0 140,000 180,000Capital Improvement Commercial Paper Program Fund:

From CIT Project Fund 733,954 (1,000,000) (322,456) 0From State Revenue Sharing Fund 0 177,931 43,213 71,250



INTERFUND TRANSFERS

Appropriations:Public Art Program Countywide Fund 22,453 134,150 0 0Public Art Program Unincorporated Area General Fund 62,510 55,549 0 0Countywide General Fund 0 2,227,615 786,434 800,000Countywide Major Maintenance & Repair Fund 199,513 0 0 0Unincorporated Area General Fund - CST 0 2,602,483 13,471,963 9,969,571Unincorp. Area Major Maint. & Repair Proj. Fund 204,315 0 0 0Transportation Trust Fund 0 0 7,195,110 0Grants Fund 41,957 0Jr. Lien CIP Revenue Refunding Bonds 2003 0 0 10,000,000 0Parks Unincorporated Area Series '96 Bonds 18,124 0 0 0Stormwater Management Project Fund 0 (5,061,000) (4,690,000) (4,544,340)Capital Imp. Commercial Paper Program Fund:

CIT Phase II Financed Project Fund 0 (81,417,582) (27,537,505) 0CIT Phase III Project Fund 0 21,742,405 (60,000,000) 4,904,353Warehouse Facility 5,740 0 0 0M2Gen Project Fund 24,774 0Sheriff's Training Facility Fund 0 (250,000) (7,185,004) 0CIT Project Fund Transportation Task Force 0 136,029,998 (47,300,598) (9,995,000)

Total Interfund Transfers 579,386 76,063,618 (115,259,600) 1,134,584

ENTERPRISE FUNDSWater & Wastewater Utility Enterprise FundRevenue:

From CIT Project Fund (Phase I) 0 0 0 0From Grants Fund 0 0 0 0

Total Interfund Transfers 0 0 0 0

Capital Improvement Commercial Program FundRevenue:

Reclaimed Water Improvement Unit 1,362,296 0 0 0Total Interfund Transfers $1,362,296 $0 $0 $0

ENTERPRISE FUNDSSolid Waste System Enterprise FundRevenue:

From Workers Compensation Insurance Fund 0 0 1,072,714 0Total Interfund Transfers 0 0 1,072,714 0

Water & Wastewater Utility Enterprise FundRevenue:

From Workers Compensation Insurance Fund 0 0 2,822,266 0Total Interfund Transfers 0 0 2,822,266 0


INTERFUND TRANSFERS

Appropriations:Utility System Operation & Maint. FundFrom Rev/Sinking Fund RW Spcl Assmnt 00 Rev Bds 0 0 0 0From Recl Water Spcl Assessment Rev Bds 2000 0 0 0 0From Rev/Sinking Fund Cau SpclAssmnt 2000 Bds 0 0 0 0Reserve Fd Cau Spcl Assmnt 2000 Bds 0 0 0 0CP Quarterly Note Issuances 1,362,296 0 0 0

Total Interfund Transfers 1,362,296 0 0 0

Capital Improvement Commercial Program FundAppropriations:

Reclaimed Water Improvement Unit 0 0 0 0Total Interfund Transfers $0 $0 $0 $0

INTERNAL SERVICE FUNDSFleet Services FundRevenue:

From Countywide General Fund 969,730 0 0 0From Workers Compensation Insurance Fund 0 0 377,095 0

Total Interfund Transfers $969,730 $0 $377,095 $0

Appropriations:Unincorporated Area General Fund 30,237 0 0 0Building Services Fund 114,604 0 0 0

Total Interfund Transfers $144,841 $0 $0 $0

County Self Insurance FundRevenue:

From Countywide General Fund 10,842,594 0 0 0From Unincorporated Area General Fund 18,561,631 0 0 0

Total Interfund Transfers $29,404,225 $0 $0 $0

Appropriations:Countywide General Fund 0 0 6,355,916 0Unincorporated Area General Fund 0 0 18,918,987 0Countywide Special Purpose Revenue Fund 0 0 258,262 0Unincorporated Area Special Purpose Revenue Fund 0 0 1,384,682 0Library District Fund 0 0 269,083 0Solid Waste System Enterprise Fund 0 0 1,072,714 0Water & Wastewater Utility Enterprise Fund 0 0 2,822,266 0Fleet Services Fund 0 0 377,095 0

Total Interfund Transfers $0 $0 $31,459,005 $0


INTERFUND TRANSFERS

TRUST & AGENCY FUNDSReclaimed Water Special Assessment Rev Bnds 2000 FundRevenue:

From Rev/Sinking Fund RW Spcl Assmnt 00 Rev Bds 0 0 0 0From Recl Water Spcl Assessment Rev Bds 2000 0 0 0 0

Total Interfund Transfers $0 $0 $0 $0Capacity Assess Special Assess Bds 2000 FundRevenue:

From Rev/Sinking Fund Cau SpclAssmnt 2000 Bds 0 0 0 0Reserve Fd Cau Spcl Assmnt 2000 Bds 0 0 0 0

Total Interfund Transfers $0 $0 $0 $0

Notes: Due to accounting requirements, agency funding appears outside the General Fund, but the property tax subsidy is reflected in the transfer shown here.


FOR FY 10 AND FY 11


BUDGET

CapiTal BUDGET

CAPITAL BUDGET

Overview The FY 10 Capital Budget is the County’s financial plan of capital project expenditures for the fiscal year starting October 1, 2009 and ending September 30, 2010. The FY 11 Capital Budget is the County’s financial plan of capital project expenditures for the fiscal year starting October 1, 2010 and ending September 30, 2011. The Capital Budget incorporates anticipated revenues and expenditures included in the first and second years of the Capital Improvement Program (CIP). The Recommended Capital Budget for FY 10 is $34.4 million while the Planned Capital Budget for FY 11 is $126.6 million. The FY 10 capital budget reflects nega-tive adjustments to previously funded projects that were either deferred or unfunded, due to anticipated Commu-nity Investment Tax (CIT) reduction in future collections. The Capital Budget is separate and distinct from the County’s operating budget for several reasons. First, capital outlays reflect non-recurring capital improve-ments rather than ongoing expenses. Where possible, capital projects are funded from non-recurring funding sources such as debt proceeds and grants. These one-time revenue sources are not appropriate funding sources for recurring operating expenses. Second, capi-tal projects tend to have higher costs requiring more stringent control and accountability. Finally, several revenue sources such as the Community Investment Tax, impact fees and certain gas taxes are limited to use on certain types of capital improvements by statute or other legal restrictions. To provide direction for the capital program, the Hillsbor-ough County Board of County Commissioners adopted Policy 03.02.02.00 - Policy for Capital Budget and Capi-tal Improvement Program. This policy defines require-ments for projects included in the Capital Budget and Capital Improvement Program. Under the policy a capi-tal project is defined as a set of activities meeting one or more of the following criteria: • Delivery of a distinct capital asset or improvement to

an existing capital asset which will become an asset of Hillsborough County and be recorded on the fi-nancial records of the County as a capital asset un-der generally accepted accounting principles and applicable State statutes;

• Any contribution by Hillsborough County to other governmental or not-for-profit entities to deliver a capital improvement. In situations where the im-provement is not or will not become an asset of the County, it will be included in the Capital Improve-ment Program as a contribution;

• Any project or equipment funded from the Commu-nity Investment Tax (CIT);

• Any engineering study or master plan needed for the delivery of a capital project;

• Any major repair, renovation or replacement that extends the useful operational life by at least five years or expands capacity of an existing facility.

In Hillsborough County, capital improvements are classi-fied into eight programs: Fire Services, Government Fa-cilities, Libraries, Parks Facilities, Solid Waste, Storm-water, Transportation and Water Services. In addition, the recommended FY 10 and FY 11 capital budgets also include the County’s ELAPP (Environmental Land Ac-quisition and Protection Program), the Major Repair, Renovation, Replacement and Maintenance Program, and payment to the Fishhawk developer for improve-ments to roads previously constructed for which they are being reimbursed from transportation impact fees. These activities, while not specifically meeting the crite-ria above, are tracked through the Capital Budget to pro-vide for better accountability and control. As previously noted, capital projects only require one-time allocations for a given project unlike operating ex-penses which recur annually. This funding flexibility al-lows the County to use financing and one-time revenue sources to accelerate completion of critical projects. Among capital projects being accelerated through the use of these one-time funding sources are numerous Community Investment Tax funded projects and various transportation improvements. Significant projects within each program are discussed below. More comprehen-sive project information can be found in the County’s Recommended FY 10 – FY 15 Capital Improvement Program. Interested parties can review this and other information at the County’s website at www.hillsboroughcounty.org. Compact disks with the Recommended FY 10 – FY 15 Capital Improvement Program are also available for review at all libraries. Disks can also be obtained at no cost by calling the Management and Budget Department at 813-272-5890. Note that the Recommended FY 10 and the Planned FY 11 capital budgets differ from the Recommended FY 10 – FY 15 Capital Improvement Program (CIP) because certain adjustments and other expenditures reflected in the recommended capital budgets are not included in the recommended CIP. For example, budgeted funds under $150,000 for the Major Repair, Renovation, Replace-ment and Maintenance Program as well as payments to developers previously discussed are not reflected in the CIP.

CAPITAL BUDGET

Financial Policies Among financial policies adopted by the Board of County Commissioners in FY 98, there are several pertaining to the preparation, implementation, monitoring and financ-ing of capital projects. While the County Administrator is responsible for the continued development, monitoring and update of these policies, specific functions are car-ried out by the Management and Budget and the Debt Management Departments. These and other policies are reviewed periodically by the County Administrator and the Board of County Commissioners and are de-tailed in the Financial Policies and Procedures section of this document. Specific policies applying to the Capital Improvement Program and the Capital Budget are: • BOCC Policy 03.02.01.00 - Bids for Capital Improve-

ment Projects 10% or More in Excess of Estimated Construction Costs

• BOCC Policy 03.02.02.00 - Capital Budget and Capital Improvement Program

• BOCC Policy 03.02.02.05 - Pay-As-You-Go Funding of Capital Projects

• BOCC Policy 03.02.02.06 - Prioritization of Capital Projects

• BOCC Policy 03.02.02.07 - Minimizing the Expense of Financing Capital Projects

• BOCC Policy 03.02.02.08 - Operating Impact of Capital Projects

• BOCC Policy 03.02.02.20 – Budgetary Control • BOCC Policy 03.02.02.26 - Use of Capital Project

Appropriations • BOCC Policy 03.02.03.00 - Environmental Land Ac-

quisition Program (ELAPP) Fund • BOCC Policy 03.02.06.00 - Debt Management • BOCC Policy 03.03.01.00 - Water and Wastewater

Financial Policy • BOCC Policy 03.03.05.00 - Community Investment

Tax Financial Policies • BOCC Policy 04.05.00.00 - Capital Funding for Out-

side Agencies

Capital Planning Capital planning refers to the process of identifying and prioritizing County capital needs to determine which capital projects should be funded in the Capital Budget as resources become available. In general, capital planning for projects within the unin-corporated area of Hillsborough County is guided by the Hillsborough County Comprehensive Plan. In particular, capital planning for certain types of parks and recreation facilities, solid waste, stormwater, transportation and

water services are guided by the Capital Improvement Element of the Comprehensive Plan. This plan, pre-pared by the Hillsborough County City-County Planning Commission and formally adopted by the Hillsborough County Board of County Commissioners, provides long-term direction for the growth and development of the county. Proposed capital projects are reviewed for com-pliance to the adopted comprehensive plan as part of the budget adoption process. The public has many opportunities to be involved in capi-tal planning both during the comprehensive plan de-velopment process and during the budget adoption process. Interested parties can view the Comprehensive Plan at the Planning Commission's website located at www.theplanningcommission.org. Hillsborough County's plan includes a very specific growth management strategy called the Urban Service Area. This strategy is designed to direct growth into ar-eas where public service needs can be more efficiently provided and where existing services are already in place. In addition to the standards in the Comprehensive Plan and the Capital Improvements Element of the Plan, the planning for parks and recreation facilities, solid waste, stormwater, transportation and water services also is guided by master and visioning plans developed by County staff. Planning for fire, government facilities, li-brary and library infrastructure in Hillsborough County’s unincorporated area is performed primarily within County government. Each capital program has different criteria for assessing project needs and priorities; however, a common characteristic of the planning processes is the recognition of the importance of obtaining input from the public and other interested governmental and private agencies. The individual program planning processes provide the guidance necessary for allocating available resources during the capital budget process. A brief de-scription of the various planning processes follows. Fire Rescue – The Fire Rescue Department maintains a Capital Facilities Master Plan which details new fire sta-tion needs required to meet emergency and rescue ser-vice requirements within the unincorporated area. The plan is prepared based on national service response time standards established by the National Fire Protec-tion Association and on the relevant goals, objectives and policies incorporated in the County's Comprehen-sive Plan discussed above. In developing the plan, updated every five years, the response time standards recommended by the County

CAPITAL BUDGET are applied to an analysis of the needs of Hillsborough County's current and projected populations and popula-tion distribution to identify where and when new fire res-cue facilities will be needed. The plan was updated in FY 07. Libraries – In September 2003, the Library Board deliv-ered a capital facilities master plan to the BOCC. The plan is updated annually and currently identifies a need to add 253,295 square feet of library space, and a mini-mum of 1,300,000 library volumes to the Library System over the 2005 – 2015 periods. In the preparation of the master plan, two key standards for Library System performance - three volumes of li-brary material per capita and 0.6 square feet of library space per capita, were selected. These standards were then applied to an analysis of the needs of Hillsborough County’s current population, and projected population increases, resulting in a long-range capital facilities plan for the Tampa-Hillsborough County Public Library Sys-tem. The master plan is the primary source for adding new projects to the Library Services Capital Program. Parks Facilities – The strategic vision of the Parks, Recreation and Conservation Department includes the development of goals and objectives to safeguard the inheritance of the county’s future generation. The planning process identifies future developments that may affect expected needs and wants and social envi-ronments. It identifies the most critical stakeholders and their major interests and expectations, such as safety and security, high quality experience, well maintained facilities and the preservation of our natural and cultural resources. This tool is evaluated against the current environment in order to develop a Capital Improvement Plan that is consistent with the vision of Hillsborough County and the values and expectations of our commu-nity. Solid Waste - The Solid Waste Management Depart-ment has an established plan to determine the need to enhance and or change its Capital Improvement Pro-gram on an annual basis. This plan calls for information to be gathered from various sources such as staff, stake-holders, public meetings, etc. to identify needs that should be incorporated into the Capital Improvement Program. Management reviews the information and pri-oritizes each need according to a pre-established rank-ing system. The ranking system takes into account mandates by federal and State agencies, health and safety concerns,

capacity needs, efficiency, location requirements, popu-lation growth and aging infrastructure. Stormwater – The County maintains a Watershed Mas-ter Plan that incorporates identified needs for each of its seventeen watershed basins. The plan is periodically updated as new development and stormwater im-provements are completed throughout the County. Un-der the plan, the entire County (1072 sq. miles) is di-vided into 17 watersheds (basins) and further divided into 7,000 sub-basins. The master plan study looks at water quantity, water quality and the natural watershed system. The plan identifies areas with inadequate con-veyance systems or poor water quality and recom-mended solutions. Flood control project evaluations take into consideration the following factors: frequency of flooding, the category of the road subject to flooding (local/arterial/collector road), the number of structures flooded, stormwater as-set conditions (groundwater table, erosion/siltation and structure) and the potential of available matching funds. The County also maintains a separate list of non-water-shed related neighborhood stormwater needs. Criteria for neighborhood stormwater projects is similar to criteria for watershed master plan projects, with the exception that environmental issues and the availability of match-ing funds are not included in the evaluation. Water quality or natural system projects are evaluated based on concerns communicated by the Florida De-partment of Environmental Protection relating to the sub-watershed segment of “impaired waters/water bodies,” the concern of water quality parameters and the benefits of a natural system. Both engineers and environmental scientists from an investigation team, specialized service unit, environ-mental team and master planning team contribute to this uniform matrix evaluation process. Transportation – Efficient movement of people and goods is important to the public safety, economic viabil-ity, and overall quality of life in Hillsborough County. Planning occurs on several levels. The Hillsborough County Metropolitan Planning Organi-zation (MPO), working with the County and its three in-corporated municipalities (City of Tampa, Plant City and Temple Terrace), and with input from county residents, is responsible by State statute for adopting the Long Range Transportation Plan, a blueprint for comprehen-sive transportation planning throughout the county. The

CAPITAL BUDGET MPO also consolidates the transportation capital im-provement programs of various political jurisdictions constructing transportation projects within the county into an annual Transportation Improvement Program (TIP). The Long Range Transportation Plan and the Transpor-tation Improvement Program are used by the County in prioritizing major capacity projects for funding, deter-mining project impact fee eligibility, and in allocating State and federal grant dollars. These plans can be viewed at the Metropolitan Planning Organization's web-site. As previously indicated, the Hillsborough County City-County Planning Commission is responsible for devel-oping and monitoring compliance with the County's Comprehensive Plan. The Commission also reviews proposed developments of regional impact (DRI) pro-posals (those development proposals that will have sig-nificant impact on existing county roads). Each municipality is responsible for its own transporta-tion planning; however, major roads that have been de-termined to have a countywide importance may be des-ignated as county roads, with the County primarily re-sponsible for their maintenance and improvement. Capi-tal needs associated with these roads, as well as all transportation needs in the unincorporated area of the county, are evaluated for inclusion in the annual capital budget. Planning for the transportation program is performed on a sub-program basis. The sub-programs within the transportation program are roads, intersections, side-walks and bridges. With the exception of roads, where the County adopts the prioritized list from the Long Range Transportation Plan (LRTP) and adds local road improvements not subject to inclusion in the plan, the County has prepared, and the Hillsborough County Board of County Commissioners has adopted a master plan for intersections, bridges and sidewalks. While specific criteria used for prioritizing the projects on the plans differ by project type, they encompass public safety, traffic volume, environmental mitigation and other key factors as well as incorporating input received during the public outreach part of the planning process. Water Services - The Water Resource Services De-partment is responsible for providing quality water, wastewater and reclaimed water services to Hillsbor-ough County residents within its designated service area, unincorporated Hillsborough County. This includes the operation and maintenance of these facilities includ-ing treatment plants, pumping stations, metering devices and all related transmission piping and above ground

appurtenances. The department is also responsible, when operating the above facilities, for complying with all federal, State and local regulatory and permit require-ments. In 2000, the department implemented a new CIP Deliv-ery Process. This process uses a systematic approach to develop and refine the scope, schedule and budget existing and newly proposed expansion and renewal and replacement projects. It allows priorities to be deter-mined and extensively uses schedules to ultimately de-liver quality projects from conception to project comple-tion. The goal of the CIP Delivery Process is to deliver department projects in an efficient and economical man-ner. The objectives of the process are to: • Economically build and maintain existing system as-

sets; • Deliver projects on schedule and within budget; • Allow for the annual update of the CIP; • Allow for adjustments to the approved CIP Program

due to changing priorities for those projects not yet in the implementation phase;

• Seamlessly coordinate with the Countywide CIP; • Permit performance measurement; and • Provide documentation for management and histori-

cal trending purposes. The Board of County Commissioners policy 03.02.02.06 requires that capital projects be prioritized. The Depart-ment’s Project Prioritization Model (PPM) is a formal method of documenting and tabulating the results of ap-plying subjective criteria to prioritize the CIP each fiscal year. There are six categories to score a project against other projects within the Department’s CIP, as listed be-low: Compliance Health and Safety Expansion / Renewal and Replacement Long Range Planning Community and Environmental Impacts Economic / Financial Considerations The resulting score for each existing or new “planning” project is used at the beginning of the budget process to rank all of the projects within the CIP. Additionally, the Department’s Payback Analysis Model (PAM) incorporates several economic factors to estimate the payback period of a given capital project. It deter-mines the payback period by modeling the average monthly revenues generated by the Equivalent Residen-

CAPITAL BUDGET tial Customers (ERC) to be served by the capital project. Generally, the information that is required to be input into the model includes: • Project Name, CIP Number and Type • Payback Analysis Period • Discount Rate • Debt Service or Pay-As-You-Go • Expansion Percentage • OandM and Fixed Overhead Cost • Capital Cost by Year • Outside Funding Sources • ERCs served by the Project • ERC Connection Schedule • Rate and Debt Service Information

The information is used to assign a weighted economic criteria number for the project in the earlier referenced Project Prioritization Model (PPM) during each fiscal year budget process. Finally, the CIP Master Program Schedule is used as a planning tool to lay out each of the project schedules, provide the cash flow requirements of the program as a whole, anticipate project resource needs and provide historical data for future trend analysis. In addition, the Master Program Schedule is also used at the beginning of each fiscal year to facilitate the efficient distribution of work throughout a six year period.

Financial Planning Strategies

Hillsborough County uses a variety of tools to assist in developing long-term financial planning strategies. One tool is the preparation of an annual Pro Forma docu-ment. This document is used to put current budget and financial decisions into a longer-term context. Prepared in accordance with Board policy, the Pro-Forma provides a five year projection of revenues and expenditures for major operating funds, and is particularly useful in show-ing how capital projects, funded in the biennial budget or planned over the next several years, will impact future operating budgets in terms of maintenance, utility and staffing costs. Another tool used in financial planning is the County’s debt management strategy. Credit ratings assigned by the three international rating agencies, Moody’s Inves-tors Service, Standard and Poor’s Ratings Services, and Fitch Ratings are key factors influencing interest rates paid on local governments’ borrowings. Because of the significant impact interest rates have on our overall fi-nancial position, Hillsborough County places a great deal of emphasis on its business relationship with the rating agencies. The County conducts formal credit updates

each year, and notices of any material credit changes are provided to the rating agencies throughout the year. The County’s general credit ratings are Aa1 / AAA / AA+ on a scale where Aaa / AAA / AAA are the highest rat-ings. The County’s high ratings are an objective indica-tion of sound financial management, recognition that its overall debt profile is characterized by good debt service coverage from pledged revenues and by sound legal provisions ensuring full and timely payment of debt ser-vice. On a per capita basis, Hillsborough County’s debt is comparable to similarly sized counties. To address short-term capital project funding require-ments, Hillsborough County uses a Commercial Paper Program. Under this program the Board authorizes short-term borrowings when needed to provide adequate cash flow for active projects. This approach ensures that long-term debt is issued only when needed and is only issued in appropriate amounts. Furthermore, tax exempt short-term debt tends to be the lowest cost fi-nancing tool available to local governments resulting in substantial savings to the County. Upon completion of capital projects, the County either uses available cash or issues long-term debt at favorable interest rates to pay off outstanding short-term notes, unless there is an eco-nomic advantage in keeping short-term, variable rate notes outstanding. The County issues debt in accor-dance with a debt policy which governs the type and amount of borrowings that are best suited to achieving its financing objectives. The policy guides the County’s borrowings by means of targets and ratios, such as di-rect debt per capita or general governmental debt as a percent of general fund revenue, that balance the need for flexibility to ensure the availability of capital with the need to ensure continued access to the capital markets. When it is prudent and in the County’s economic interest to do so, infrastructure improvements may be financed by means of public-private partnerships in which private corporations, such as real estate developers, agree to fund a portion of such improvements together with fund-ing from the County, State, and/or federal government. Such partnerships enable the County to construct needed infrastructure, in particular transportation im-provements, at a lower cost to taxpayers as a result of leveraging private funding sources. Finally, the County actively and aggressively monitors market opportunities to refinance its debt to achieve lower debt service costs. When legally and economi-cally feasible, lower interest debt will be issued to pay off outstanding debt thereby making revenues available to fund County services.

CAPITAL BUDGET

Capital Improvement Program Process The annual Capital Budget and Capital Improvement Program (CIP) update began in January 2009 as part of the County’s budget kickoff. At this kickoff, the Management Services Administrator and Budget Director and the County Administrator met with program directors and managers to explain the overall process and to provide pertinent information regarding funding and expenditure issues, budget process changes and general instructions. At this meeting, the County Administrator outlined the goals and direction for the new budget. Also in January, Management and Budget Department staff conducted a series of training sessions to provide capital project management and staff specific direction relating to the capital budget process. As part of this training, those involved in the capital budget process were given a calendar of key budget cycle dates and written documentation including forms, instructions, and definitions to be used in preparing their capital projects budget including revising current project estimates and submitting requests to add new capital projects. Integral to the budget process is the identification and prioritization of unfunded capital needs. The Management and Budget Department maintains a comprehensive list of prioritized unfunded capital needs which is used in identifying new projects to be recommended for funding. This list identifies preliminary project information such as name, location, description or scope, the estimated cost and any operating cost impact. One of the first steps in the budget process is to provide a current copy of this list to all departments for their review and revision as appropriate. This updated Unfunded Capital Projects Request List is then used to determine which new projects should be added to the new Capital Improvement Program. Another key step in the budget process is a review of capital project cost estimates in the current CIP or new projects added during the current fiscal year. This is to ensure that the next CIP will reflect these revised cost estimates. Departments are asked to review and update project information in the County’s Project Information Management System (PIMS) as appropriate. A specific form – the Capital Project Initiation Request Form - is used to document project changes or new project requests. This form is designed to guide the preparer in providing all necessary information including the reason for the project, the proposed project location and scope, project funding requirements by fiscal year, proposed project schedule and completion dates,

anticipated operating cost impacts and management approvals. Using updated information, the Management and Budget Department developed draft documents showing all projects that either have been completed or are anticipated to be completed by the end of the current fiscal year as well as specific detail project pages (see below for sample) for each project proposed to be included in the adopted budget.

Explanation of Terms Used on

Capital Project Detail Page Project Title – Brief name of project. Project No. – Unique identification number assigned for accounting purposes. CIE Requirement – Indicates whether this project addresses a Capital Improvement Element as defined under the Growth Management Act. Level of Service Impact – If the project addresses a CIE element, indicates what impact it has on the level of service (a full explanation of levels of service is provided in the CIP document). Program – Indicates the capital program to which this project pertains. Project Description – A description of the project scope. Operating Cost Impact – Indicates the ongoing annual operating and maintenance funding this project will require once completed. Project Completion Date – The estimated date that the project will be ready for use. Neighborhood Community Area – Specifies in which area of the county the project will occur. A project location map is also provided. This allows the website visitor or CD user to easily search for all projects within a certain area of the county. Expenditures – A breakdown by year of how the project funds will be spent. Funding Source(s) – A breakdown of the sources of funding by year. Many projects have multiple sources of funding.

Sample Capital Project Detail Page

CAPITAL BUDGET These draft documents were distributed to the departments for another review and the opportunity to correct information. Upon completing their review, Management and Budget Department staff met with the appropriate program directors and representatives to resolve outstanding issues and ensure that all are in agreement with the current information. A meeting with the program directors was held in April 2009. In mid April, budget staff met with the Assistant County Administrators to review and discuss the requested budgets. Any revisions requested at this meeting were incorporated into the documents and communicated to the appropriate departments. The next step in the budget process was to meet with the County Administrator for final input. The final revisions were incorporated into the Recommended Capital Budget for FY 10 and FY 11 and the FY 10 FY – 15 Capital Improvement Program delivered to the Board of County Commissioners on June 3, 2009. Throughout the budget development process, the County Administrator and Management and Budget staff conduct several budget workshops with the Board of County Commissioners to provide them with revenue projection updates and to obtain overall policy guidance. Once the recommended budget and CIP are delivered to the Board, a series of budget workshops and public meetings are held. During this period, the Hillsborough County City - County Planning Commission also reviews the recommended CIP to ensure compliance with the County's Comprehensive Plan. Three statutorily required public hearings to gain public input will be held in September. The first statutorily required public hearing to adopt the tentative budget and millage rates is scheduled for September 8, 2009, and the public hearings to formally adopt the final FY 10 budget and millage rates, and the CIP will be held on September 17, 2009. Final budget documents reflecting the adopted budget and CIP are then prepared and distributed in both hard-copy and electronic formats. Once the Capital Budget and CIP are formally adopted, changes to the budget may only be made in accordance with the budget amendment process defined in BOCC Policy 03.02.02.00 - Capital Budget and Capital Improvement Program, which ensures compliance with budget amend-ment requirements per Florida State Statute 129.06. The BOCC policy also specifies that the list of projects included in the adopted may only be revised through formal Board resolution.

Funding Sources Funding for capital projects comes from a variety of sources, but generally falls into one of several catego-ries: ad valorem taxes, the Communication Services Tax, the Community Investment Tax, gasoline taxes, enterprise fees, special assessments, impact fees, grants or financing.

Where the Money Comes From – FY 10 and FY 11 (in thousands)

Sources

FY 10

FY 11

Ad Valorem $9,427 $13,814 Financing (45,838) 71,101 Community Investment tax 7,279 5,366 Gas Taxes 5,877 6,047 Grants and Shared Rev. (3,087) 253 Enterprise Fees 39,255 29,077 Impact Fees 4,965 (719) Miscellaneous (a) 12,147 1,488 User Fees 4,363 220 TOTAL SOURCES $34,388 $126,647

(a) Includes court fees, boat improvement fees, outside contributions and other miscellaneous revenues. • Ad Valorem (Property) Taxes are taxes levied by the

Hillsborough County Board of County Commission-ers on property within the County.

There are three ad valorem taxes imposed by Hills-borough County – the countywide property tax im-posed on all property within the county with use re-stricted to projects providing countywide benefit; the unincorporated area property tax imposed on all property in the unincorporated area of the county with use limited to projects that benefit the unincor-porated area; and the special library property tax, imposed on all property within the City of Tampa and the unincorporated area of the county with use re-stricted to library projects. Both Temple Terrace and Plant City maintain their own library systems. Prop-erties within these two municipalities are not subject to the special library tax.

• The Communications Services Tax is a 4% tax im-

posed on local and long distance telephone calls, cable, fax, pagers and beepers, cellular phone ser-vices and other related telecommunication services. The Board of County Commissioners originally des-ignated 1% of this tax for the construction of new fire stations. Beginning in FY 06, the Board increased the allocation by an additional ½ percent, for a total of 1½ percent for the construction of fire stations. However, due to the continuing ad valorem roll back requirements by the State Legislature and the ef-

CAPITAL BUDGET

fects of Amendment 1, approved by the voters on January 29, 2008, the amount and the percentage allocated to the construction of new fire stations in FY 09 was reduced to ½%, or approx $3.3 million annually. The remainder of the 1½% ($5.2 million) was used to offset a portion of the impact of the re-duction in property tax revenues which fund operat-ing expenditures. For FY 10 and FY 11 the Board has agreed to go back to the 1½ percent allocation. It is estimated that the 1½ percent allocation will generate $9.8 million in FY 10 and $10.0 million in FY 11. However, the 1½% allocation for FY 10 and FY 11 is used to supplement the Fire Rescue oper-ating budget to minimize service level and staff re-ductions due to limited ad valorem revenue avail-able.

• The Community Investment Tax is a ½ percent sales

tax imposed on the price of taxable goods, as de-fined by State statute, sold within the county. Ap-proved for a thirty year period by public referendum in 1996, use of this tax is restricted to acquiring, constructing, and improving infrastructure and pur-chasing equipment with a useful life of at least five years to promote the health, safety and welfare of Hillsborough County residents. This tax expires on January 31, 2027.

• Gasoline taxes used to fund capital projects include

the Six Cent Local Option Gasoline Tax, the Voted (Ninth Cent) Gasoline Tax and the Constitutional Fuel Tax. Permitted uses for each of these taxes are defined by statute, and in the case of the Voted Ninth Cent Gasoline Tax, further restricted by County ordinances. Use of the Six Cent Local Option Gasoline Tax is limited to transportation expenditures for public transportation operations and maintenance; roadway and right-of-way maintenance and equipment and structures used primarily for the storage and mainte-nance of this equipment; roadway and right-of-way drainage; street lighting; traffic signs, traffic engi-neering, signalization and pavement markings; bridge maintenance and operation; and debt service and current expenditures for transportation capital projects including construction or reconstruction of roads. Use of the Ninth Cent Gasoline Tax is restricted by County ordinance to the road resurfacing program. The Constitutional Fuel Tax collected by the State on behalf of the County is first used to meet debt

service, if any, of debt assumed by the State Board of Administration payable from this tax. Any remain-ing tax proceeds may be used by the County for the acquisition, construction, and maintenance of roads as defined by statute or as matching funds for grants specifically related to these purposes.

• Enterprise fees are charges for services imposed on users of facilities of the two programs funded through enterprise funds - Solid Waste and Wa-ter/Wastewater/Reclaimed Water. An annual fee schedule for each enterprise fund is set by the Board of County Commissioners. Use of these revenues is restricted to operating, maintaining or building new infrastructure for the respective service for which the fee is being collected.

• Special assessments are charges levied by statute

or ordinance for a specific purpose. One example is the stormwater fee, a non-ad valorem special as-sessment levied on the annual property tax bill which is used to help fund the stormwater capital program.

• Impact fees are fees imposed on new commercial

and residential construction to help fund additional infrastructure needed to support the added load on County infrastructure resulting from the new con-struction. The unincorporated area of the county is divided into zones for each type of impact fee.

Use of impact fees collected within each zone is re-stricted to projects which add capacity to the re-spective infrastructure within that zone. There are four types of impact fees: transportation, parks, fire and schools. Impact fees are governed by the County’s Consolidated Impact Fee Assessment Pro-gram Ordinance.

• Financing is the last source of funding. It includes both long-term and short-term financing. Short-term financing via a commercial paper borrowing program is used to borrow funds when needed in order to keep projects on schedule and to keep financing costs down.

Upon completion of capital projects, the County ei-ther uses available cash or issues long-term debt at favorable interest rates to pay off outstanding short-term notes, unless there is an economic advantage in keeping short-term, variable rate notes out-standing.

CAPITAL BUDGET

Uses of Funds Capital budget expenditures are related to one of the eight capital programs: Fire, Libraries, Government Fa-cilities, Parks and Recreation, Solid Waste, Stormwater, Transportation, and Water Services. It also includes the Environmental Land Acquisition and Protection Program (ELAPP) and the Major Repair, Renovation, Re-placement and Maintenance program.

Where the Money Goes – FY 10 and FY 11 (in thousands)

Program

FY 10

FY 11

Fire Services ($4,829) $1,400 Government Facilities (15,864) 3,965 Libraries (760) 6,320 Stormwater 12,424 8,679 Parks 8,203 9,233 Water Services 36,886 42,625 Solid Waste 24,227 32,650 Transportation (34,703) 14,262 Other Non-CIP 8,804 7,513 TOTAL USES $34,388 $126,647

Fire Services The Fire Services capital budget for FY 10 is ($4.8) mil-lion and the FY 11 planned capital budget is $1.4 million. The program is funded with Community Investment Tax and the Communications Services Tax. Two projects are scheduled to be completed in FY 09 – Fire Rescue 78th St. Shop Lift Replacement and the West Hillsbor-ough FS # 31 Sewer projects. There are no new projects added in FY 10 or FY 11. This is because the Communication Services Tax allo-cated for new fire stations is used to offset anticipated reductions in ad valorem revenue in both FY 10 and FY 11 to mitigate the impact of reducing programs and/or positions. The budget includes funding to continue the work related to the relocation of the Ruskin and the Springhead fire stations. The Seffner Mango fire station is scheduled to be completed by December 2009 Government Facilities The Government Facilities capital budget for FY 10 is ($15.9) million and the planned capital budget for FY 11 is $4.0 million. The budget continues the program ap-proved by the Board in September 2009. Major projects within this program include the BOCC Financial System Replacement, Court Facilities Expansion, Falkenburg Road Jail Expansion Phase VII, Emergency Operations Center Interim Enhancements, Indoor Air Qual-ity/Environmental, Children’s Services Campus En-hancements, Underground Fuel Tank Replacements and Courthouse Annex Maintenance Systems Upgrade.

Other projects in the program include Central Energy Plant Additional Heat Exchanger, re-roofing of the Cen-tral Fleet Maintenance Facility, Affordable Housing Task Force Program, Criminal Court Facilities Improvements, Economic Development Initiatives, Juvenile Delinquency Court Expansion, and the State Attorney Records Center Relocation. The Health Department Administration Building project is deleted from the program because the Health Depart-ment will be managing the project. In addition, the Pe-destrian Bridge at Main Courthouse (State Attorney pro-ject is also deleted from the program due to an antici-pated reduction in future CIT collections. Fifteen pro-jects are scheduled to be completed in FY 09. Funding sources for the program are Community In-vestment Tax and ad valorem tax proceeds. Library Services The Library Services capital budget for FY 10 is ($.8) million and the FY 11 planned capital budget is $6.3 mil-lion. The reduction in FY 10 is due to anticipated sav-ings in the construction of the Sulphur Springs Partner-ship Library by partnering with the School Board. No new projects are added to the program. The Semi-nole Heights Replacement Library is kept on its current schedule; but the University Area Partnership Library and the Robert W. Saunders Sr. Library are delayed by two fiscal years; FY 12 and FY 13 respectively. This is caused by a projected reduction in ad valorem revenues over the next couple of years. Other projects funded in FY 10 and FY 11 are the Sulphur Springs Partnership Library, and the Main Library Re-roofing, Reseal/Recaulk Exterior. Three projects are scheduled for completion in FY 09 - the Town ‘n Country Commons Regional Library, the Seffner-Mango Library and the North Tampa Branch Library.

The Library Services Program is funded with ad valorem tax proceeds from the Special Library Taxing District.

CAPITAL BUDGET Parks Facilities The Parks Facilities capital budget for FY 10 is $8.2 mil-lion and the FY 11 planned capital budget is $9.2 million. The program is funded through a combination of impact fees, Community Investment Tax proceeds (its major source of funding), ad valorem tax proceeds and Boat Improvement Fees. The Parks Facilities Program includes a mix of recrea-tional facilities such as local and regional parks, trails, community and recreation centers, dog parks and boat ramps. Regional parks serve citizens in both the incorporated and unincorporated areas of the county and are normally funded with countywide ad valorem taxes. Local parks serve the citizens of the unincorporated area of the county and are normally funded with impact fees.

There are no new projects in FY 10 and FY 11. There are thirty four projects scheduled for completion in FY 10 and FY 11 including JC Hanley Sports Complex Rehabilitation, Progress Village Sports Complex Construction, University Center Parking Expansion, William Owen Park Improvements, Rotary All Persons Water Play Area at Clayton Park and Old Carrollwood Area Community Recreation Center. The Old Carrollwood Area Community Recreation Center is scheduled for completion in August 2010 at an estimated cost of $1.2 million. It will provide a 4,000 square feet ancillary building for use with existing park program at the Carrollwood Elementary School. This building will include amenities, multi-purpose rooms, restroom, storage and maintenance room.

All projects deferred from last year’s Capital Improve-ment Program are back in schedule and are ready to move forward at minimal operating cost impacts. Environmental Lands Acquisition and Protection Program (ELAPP) A subset of the Parks Facilities Program is the Environ-mental Lands Acquisition and Protection Program (ELAPP). The ELAP Program is dedicated to the pur-chase of land for the protection and preservation of natu-ral resources. Some of the criteria used when consider-ing a property for protection are: contains unique or scarce natural habitat for endangered species, or lands that buffer, link or provide access to existing environ-mentally sensitive lands. Historically, funding has been secured through an operating and debt service ad valorem millage not exceeding 0.25 mills in any one year period. This property tax was originally approved by the voters in 1991. In November 2008, the voters approved extending the tax past its original expiration date of 2011. As of October 1, 2008, the program had acquired ap-proximately 44,700 acres at a cost of $206.5 million (of which $76 million has been funded by other agencies) since its inception in 1987. No additional funding was awarded for any new Environmental Lands Acquisition in FY 09. The successful November 2008 referendum au-thorized the issuance of up to $200 million in bonds to continue capital funding for the ELAP Program. Solid Waste The Solid Waste capital budget for FY 10 is $24.2 million and the FY 11 planned capital budget is $32.7 million. The program is funded through a combination of short-term commercial paper, long-term financing and enter-prise fees.

The program adds five new projects - Landfill Gas Sys-tem Expansion-Section 9, Sheldon Road Household Chemical & Electronics Collection Center, Southeast County Community Collection Center, Southeast County

Improving playgrounds at neighborhood parks includes new equipment and these innovative shade structures

Construction of this entrance canopy is just one of many improvements being made to the South County Transfer Station.

CAPITAL BUDGET Landfill Site B Research and Evaluation Study, and Southeast County Landfill Stormwater Improvements. There are two projects scheduled for completion in FY 10 and FY 11. One of those projects is the South County Transfer Station Expansion. This project esti-mated cost is $25.9 million and includes the construction of a new transfer station, community collection center, maintenance building, scalehouse, and improvements to the yard waste processing facility. The estimated oper-ating cost for the project is $335,000 beginning in FY 10. One significant project in the CIP is the Southeast Land-fill Capacity Expansion Section 10. This project is scheduled to be completed in April 2014 with an esti-mated cost of $27.5 million. It will expand the facility to allow for additional capacity of solid waste disposal. There is no operating cost impact for this project. Stormwater The Stormwater capital budget for FY 10 is $12.4 million and the FY 11 planned capital budget is $8.7 million. The program is funded with a combination of Stormwater Fees and Community Investment Tax financing. On August 16th, 2006 the BOCC allocated an additional $63 million from the Community Investment Tax Phase III to the Stormwater Program to alleviate storm water drainage in the unincorporated area. Over one-hundred stormwater projects and subprojects will be completed under the Community Investment Tax Phase III funding

Significant projects funded in the FY 10 and FY 11 Capi-tal Program are the Culvert Replacement Program the Major Neighborhood Drainage Improvements Program, the Minor Neighborhood Drainage Improvements Pro-gram and the Water Quality Improvement and Environ-mental Program. Also of significance is the Duck Pond Implementation Project which is scheduled to be completed in December 2010. The need for significant improvements to Duck Pond was identified in 2004 when heavy rain from Hurri-cane Frances caused extensive flooding in the area. To address the drainage needs at this location, the County entered into an agreement with the City of Tampa to pro-vide relief in the area. As part of these improvements the County will build an additional retention pond and install a second pipe between the two existing ponds. The County and the City are in negotiations to seek grant funds to help pay for these improvements. Sixty-three million dollars from Community Investment Tax Phase III have been allocated to the Stormwater Program to address storm water drainage problems

countywide. Over 100 projects and subprojects will be constructed with this funding source. Transportation The Transportation Program capital budget for FY 10 is ($34.7) million and the FY 11 planned capital budget is $14.3 million. A major issue impacting the transportation program in prior years has been the rapid escalation of project costs and the need to keep pace with the growing demand for roads and road improvements. To address this need the Board of County Commissioners amended the FY 08 - FY 13 adopted budget on October 17, 2007 to provide $500 million to complete some existing projects and to add new projects using Community Investment Tax backed financing as recommended by the Transporta-tion Task Force at the August 1, 2007 BOCC meeting. The Transportation Task Force recommendation in-cluded road widening projects, intersection improve-ments, advanced traffic management systems, right of way acquisitions, City of Temple Terrace projects, City of Plant City projects, City of Tampa projects and Hillsbor-ough Area Rapid Transit (HART) Line projects. As a result of less than anticipated collection of Commu-nity Investment Tax revenue, the FY 10 budget shows appropriations of ($27.6) million in FY 10 and $7.9 million in FY 11. A list of CIT funded projects can be found in the appendix section of the FY 10 - FY 15 Recommended Capital Improvement Program document. In addition to the reduction of Community Investment Tax appropriations the FY 10 and FY 11 budgets show reductions of $5.3 million in ad valorem appropriations, $4.4 million in Gas Tax appropriations and $1.4 million in Enterprise Fees appropriations. These decreases are tied to those projects with funding reductions in Commu-nity Investment Tax appropriations. The FY 10 and FY 11 Recommended Transportation Program also includes the Traffic Sign Retroreflectivity Program project funded with General Revenues at $16.3 million. This project will develop a traffic sign replace-ment program and provide for the replacement of exist-ing traffic signs with new signs that meet FHWA (Federal Highway Authority) and MUTCD (Manual on Uniform Traffic Control Devices) retroreflectivity standards. It is scheduled to become operational after the operating costs of the project are determined. The Recommended Transportation Program budget also incorporates funding to facilitate the completion of sev-

CAPITAL BUDGET eral road projects, including the intersection of Gunn Hwy/Linebaugh Ave W, the intersection of John Moore Rd and Lumsdem, the intersection of Habana and Wa-ters, the Intersection of Himes and Lambright, the Gornto Lake Road Extension (Brandon Town-Center-SR 60) project, the Channelization of Traffic project, the Pavement Treatment Program, the Intersection Im-provement Program and the Sidewalk Retrofit Construc-tion program. On March 16, 2005 and on March 19, 2008 the County entered into agreements with two groups of developers and the Florida Department of Transportation to facilitate the widening of US 301 to a six lane divided roadway from SR 674 to Gibsonton Drive in order to satisfy con-currency requirements. Under the agreements with the developers, cash, letters of credit and pond sites worth $46.6 million have been provided for the project. The project has been designed for the entire ten mile length. The segment from Balm Road to Gibsonton Drive is cur-rently under construction. Although this is a State road, managed and built by the Florida Department of Trans-portation (FDOT), the County contributed $35.6 million toward the project. The project‘s capital budget reflects funding from all sources including developer contribu-tions. Based on the completion of the project development and environmental study by the Florida Department of Transportation (FDOT), the Bruce B. Downs project scope was revised in FY 04 from the initial planned wid-ening from 4 to 6 lanes from Bearss Avenue through Regents Park Drive to its current proposed scope of widening to 8 lanes from Bearss Avenue to the Pasco County Line. This increase in scope led to a significant increase in the estimated costs of right-of-way acquisi-tion and construction. The central segment (B/C), Palm Springs Drive to Pebble Creek Drive is scheduled to be under construction in late 2009. The remaining seg-ments are partially funded. The MPO is reassessing needs assessment of the Long Range Transportation Plan and will recommend widening to 6 lanes for the southern and northern segments. The County has and will continue to seek federal and State funding, as well as developer contributions, to help address this need. More information about specific transportation projects can be found in the Recommended FY 10 – FY 15 Capi-tal Improvement Program document. Water Services The Water Services capital budget for FY 10 is $36.9 million and the FY 11 planned capital budget is $42.6 million. The Water Services Program includes potable water, wastewater and reclaimed water projects and is

funded with a combination of enterprise fees, Community Investment Tax and financing.

The Capital Program includes thirty six new projects totaling $108.1 million. One of these projects is the South County Class A Biosolids Treatment Facility which serves the wastewater treatment plants in the South Central County service area. The facility will include pur-chase of land, thermal drying, and other sludge drying equipment, including a building, odor control, and air pollution control equipment. In 2003 the Biosolids Mas-ter Plan determined the requirement of sludge dryer in the South Central Service area. This facility is required to meet current and future environmental permitting rules for final disposal of wastewater solids. Other signficant projects funded in FY 10 and FY 11 are the Memorial Highway Forcemain Replacement, South County Water Re-pump Station Wastewater Main to 19th Avenue, and Boyette Road Force Main Phase III. The Boyette Road Force Main Phase III will install a 24" Sanitary Transmission Main during the ongoing widening of Boyette Road from two lanes to four lanes under the Public Works CIP project 69104. The transmission main is being built to accommodate future growth in the south county area, and to increase the overall system reliabil-ity, as well as relieve pressure on the existing piping. There are eleven projects scheduled for completion in FY 10 and FY 11. These include the Linebaugh Avenue 12" Inch Water Transmission Main at a cost of $3.5 million, Big Bend Road Wastewater Pump Station at a cost of $2.6 million, Balm Reverview Forcemain (Big Bend Road To CR 672) at a cost of $2.4 million, Lithia Auxiliary Power Improvements at a cost of $5.2 million, and CR 672 Forcemain (Balm Riverview Road To Us 301) at a cost of $11.4 million. The CR 672 Forcemain project will design and construct approximately 19,500 linear feet of 30-inch forcemain

The Central Hillsborough Water Treatment Plant was com-pleted in FY 09 and increases the County’s capacity to treat wastewater for future customers.

CAPITAL BUDGET along CR 672 at a cost of $11.4 million. The proposed forcemain will extend from the intersection of Balm Riverview Road and CR 672 and US Hwy 301 and CR 672. Water Resource Services has adopted a revised Wastewater Master Plan for the South/Central Service Area. This plan includes directing flows from the Big Bend Rd./Summerfield area south to the South County Regional Wastewater Treatment Plant. This proposed forcemain is required to handle those wastewater flows. The Linebaugh Avenue 12" inch Water Transmission Main project will construct 10,500 feet of 12-inch diame-ter water transmission main along Linebaugh Avenue from Henderson Road to Mullis City Way at a cost of $3.5 million. Also included in the scope are intermediate connects of 2,000 feet of 12-inch potable water main along the east side of Anderson Road from Linebaugh south, a connect of 800 feet of 8-inch potable water main along Nixon Road from Cedar Dune Drive south to Line-baugh, and a connect of 900 feet of 8-inch potable water main from Plantation Boulevard south to Linebaugh. It also installs fire hydrants along the north and south right-of-way of Linebaugh from Henderson to Mullis City Way. Its anticipated completion date is December 2009. The anticipated completion date for the Big Bend Road Wastewater Pump Station is April 2011. It will construct 6,500 gallons per minutes master pump station in the vicinity of the intersection of Interstate 75 and Big Bend Road at a cost of $2.5 million. The pump station will re-quire an emergency generator. The Water Department has adopted a revised Wastewater Master Plan for the South/Central Service Area due to the tremendous growth in the area and it dictates that this plant be ex-panded to handle the growth.

Capital Projects Operating Impacts

The Capital Improvement Program (CIP) is an integral element of the County’s biennial budgeting process. The cost of operating new or expanded facilities or infra-structure can be significant and is included in the oper-ating budget in the fiscal year the asset becomes opera-tional. However in some cases, like the construction of a new jail, the operational impact may be phased-in gradually while the new jail is under construction. This is because as the jail population increases beyond its op-erational capacity so does the need for additional funds for overtime pay, add new staff, jail and food supplies, and operational equipment, thus spreading the in-creased operating impact over a number of years rather than impacting the budget all at once when the jail is completed. Debt service payments on issued debt for capital pro-jects are also included in the operating budget. The

amount of required debt service relative to the size of the annual budget is an important indicator of fiscal obliga-tions. Since debt service expenditures reduce the amount of funds available for other operating or capital uses, it is important that the ratio of debt service to the total operating budget remain at a prudent level. While the Recommended FY 10 and FY 11 capital budgets include the issuance of short–term commercial paper to provide adequate cash flow for approved projects, there is no impact on the operating budget from required debt service. This is because these costs are rolled to sub-sequent notes until the projects are completed, at which time available cash or long-term debt is used at favor-able interest rates to pay off outstanding short-term notes, unless there is an economic advantage in keeping short-term debt. Specific FY 10 and FY 11 operating cost impacts of capi-tal facilities are: Fire Services - Two projects will have operating cost impacts in FY 10. Three projects will have operating cost impacts in FY 11.

Fire Services Projects (In thousands)

New Posi-tions

FY 10 Oper.

Impact

FY 11 Oper.

Impact Seffner-Mango Fire Sta-tion 0

$105.0 $105.0

139th Fire Station 0

105.0 105.0 Ruskin Fire Station Re-location 0

0 8.0

Government Facilities - Two projects will have an op-erating cost impacts in FY 10 and three in FY 11:

Government Facilities Projects

(In thousands)

New Posi-tions

FY 10 Oper.

Impact

FY 11 Oper.

Impact Children’s Services Campus Enhancements 0

$31.0 $32.1

Falkenburg Rd. Water Dept. Customer Svc. Warehouse 0

198.9 198.9

USF Generator 0

0.0 3.5

CAPITAL BUDGET Library Services - One project will have an operating cost impact in FY 10 and FY 11:

Project (In thousands)

New Posi-tions

FY 10 Oper.

Im-pact

FY 11 Oper.

Im-pact

Sulphur Springs Partner-ship Library 4 $242.9 $263.4

Parks Facilities - Nineteen projects are scheduled for completion in FY 10 and fifteen in FY 11. Four projects will have operating cost impacts beginning in FY 10 and nine projects will have operating cost impacts in FY 11.

Parks Projects (In thousands)

New Posi-tions

FY 10 Oper.

Impact

FY 11 Oper.

Impact By Pass Canal Rowing Facility Phase II 0

$1.0 $6.0

East County Therapeu-tic Equestrian Facility 0

1.0 4.0

Oscar Cooler Soccer Complex Construction 0

8.0 24.0

William Owen Pass Park Improvements 0

5.0 14.0

Lutz/Oscar Cooler Foot-ball Practice Field Renovation 0

0.0 17.0

Progress Village Sports Complex Construction 0

0.0 48.0

Rotary All Persons Wa-ter Play at Clayton Park 0

0.0 30.0

Town N' Coun-try\Shimberg Soccer Field Expansion 0

0.0 18.0

Wheelchair Softball Fields 0

0.0 2.0

Solid Waste - Two projects are scheduled for comple-tion in FY 10 and FY 11. One project will have operating cost impact in FY 10 and FY 11:

Solid Waste Projects (In thousands)

New Posi-tions

FY 10 Oper.

Impact

FY 11 Oper.

Impact South County Transfer Station Expansion 7 $175.5 $351.0

Stormwater - New stormwater infrastructure normally does not have explicit additional operating costs beyond additional materials and supplies for maintenance. It is estimated that ongoing maintenance costs for stormwa-ter improvements is $2.50 per $1,000 of project cost. Stormwater infrastructure maintenance requirements

include keeping drainage areas free from silt, litter, leaves and debris as well as repairing cracked or broken storm water pipes, culverts and other infrastructure. It is anticipated that maintenance of new storm water infra-structure can be absorbed within the operating budget of the various maintenance components of the Public Works Department. However, as more infrastructure is made operational each year, additional staff and equip-ment will be needed at some future date to maintain in-frastructure at desired levels. Transportation - While new transportation infrastructure generally has no immediate direct operating costs asso-ciated with it, future and ongoing maintenance expendi-tures are needed to keep the roads up to County stan-dards. Ongoing maintenance costs include pothole patching, lane and crosswalk re-striping, sign and traffic signal replacement, and roadside right-of-way mowing and maintenance. It costs approximately $10,000 a year to maintain each lane mile of roadway. The County is responsible for maintaining over 6,270 lane miles throughout the county. Note that major road re-surfacing is budgeted separately under the capital pro-gram. It is anticipated that additional transportation in-frastructure scheduled for FY 10 and FY 11 completion can be maintained within the budget. Like stormwater, as more transportation infrastructure continues to be-come operational, additional staff and equipment will be needed at some point to maintain infrastructure at de-sired levels. The annual cost to maintain traffic signals is approximately $6,000; $2,400 for utility cost and $3,600 for maintenance costs. Water Services - There are eleven projects scheduled for completion in FY 10 and FY 11. One project will have an operating cost impact in FY 10. Four projects will require operating cost impacts in FY 11. Seven pro-jects will not require additional staff or have an additional operating cost impacts.

Project (In thousands)

New Posi-tions

FY 10 Oper.

Impact

FY 11 Oper.

Impact Big Bend Road Waste-water Pump Station 0

$0.0 $5.0

Large Diameter Force Main Valve Installations 0

0.0 1.0

Linebaugh Avenue 12” inch Water Transmis-sion Main 0

5.0 5.0

Symmes Road Waste-water Pump Station 0

0.0 2.0

CAPITAL BUDGET

Major Repair, Replacement, Renovation, and Maintenance Program

During the FY 02 capital budget process, the Board of County Commissioners, concerned about maintaining the condition of County facilities, established the Major Repair, Replacement, Renovation and Maintenance Program. The program focuses on non-routine repairs, renovations, replacement or maintenance of existing facilities rather than construction of new facilities or in-frastructure. Projects included in this program are typi-cally under $150,000, do not add square footage to an existing facility, and can be delivered within a twelve-month period. This program is more flexible than the CIP process, allowing the County to react in a more timely manner to facility related emergencies or non-rou-tine repairs and maintenance needs. The projects can be identified, budgeted and completed within a twelve-month period. To ensure that funding is available to maintain existing facilities, the Board of County Commis-sioners sets aside a minimum of 1% of anticipated an-nual revenues in the Countywide General Fund, the Un-incorporated Area General Fund and the Library District Fund. This 1% allocation will generate approximately $7.6 million in FY 10 and $6.9 million in FY 11. The Major Repair, Replacement, Renovation and Main-tenance Program also funds Phase I of the ADA Transi-tion Plan, previously approved by the Board in FY 01, as part of the County’s continued commitment to comply with the American Disabilities Act by making all County facilities handicapped accessible. A list of projects funded in FY 10 and FY 11 is included at the end of this section.

Monitoring The Management and Budget Department conducts regular reviews of capital project status, allocations and expenditures along with related activities. The purposes of these reviews are: • To ensure compliance with applicable statutes, ordi-

nances, County policies and procedures, and sound accounting and budgeting practices.

• To identify projects with excess appropriations that might be subject to reallocation.

• To identify projects with total expenditures and en-cumbrances exceeding the current appropriation that might require additional appropriations.

• To track impact fee revenues and expenditures to ensure that impact fees are being spent in a timely manner as required by ordinance.

Results of these analyses are communicated to appro-priate management and staff for follow-up and appropri-

ate corrective action. To assist in the reviews, Manage-ment and Budget Department generates numerous vari-ance and tracking reports from the County’s financial system and Project Information Management System (PIMS). Among these reports are: Monthly Community Investment Tax Report: This report shows the budget, expenditures and remaining balance of projects and reflects the cash position of the fund. Management uses this report to determine the availabil-ity of funds that may be used to fund other needs. Projects 120 Days or More Past Substantial Completion Date: This report identifies open projects that have been coded as substantially complete (defined as completed and ready for use) for at least 120 days in the Project Information Management System. At that time, program managers are asked to fiscally close-out these projects unless they provide valid reasons for keeping the project open. One example of a valid reason is outstanding eminent domain issues associated with a project. This review helps identify allocated funds that may no longer be needed for the intended purpose. Fiscally Closed Projects with Balances: This report is run periodically to determine if any capital projects coded as fiscally closed in the Project Information Management System have outstanding balances. If any are identified, the managing department is requested to prepare a budget amendment to make residual funds available for other projects. Negative Balance Report: This monthly report identifies projects that have negative balances within any funding sources. This report is sent to all departments involved with capital projects to alert them of the need for correc-tive action. Impact Fee Threshold Report: This report is used to determine the status of impact fee funds as it relates to the timeliness of spending as required by County Ordi-nance. It shows revenues by impact fee zone and pro-jects when each zone’s balance needs to be spent in order to meet ordinance restrictions on timeliness of use. Hillsborough County, by ordinance, requires that all im-pact fee revenues be utilized within 6 years or may be subject to refund. Unfunded Projects Needs List: This is a prioritized list of capital project needs by program that is used to deter-mine what projects should be funded next as funds be-come available.

CAPITAL BUDGETFY 10 and FY 11 Funding for Capital Projects (in thousands)

As of04/31/09Project Reconciled as of 05/27/09 Prior FY 10 FY 11 Future TotalNumber Project Title Funding Funding Funding Funding Funding

Fire Services:

91162 139th Ave. Fire Station $2,828 $20 $0 $0 $2,84891155 Bearss Fire Station 0 12 0 0 1291142 Fire Hydrant Installation 1,110 -1,110 0 0 091172 Fire Rescue Equipment Replacements / Modernizations - CST 5,045 -1,357 1,400 5,600 10,68891153 Land Acquisition - New Fire Stations 9,052 -7,649 0 1,000 2,40391171 Ruskin Fire Station Relocation 128 2,537 0 0 2,66591164 Springhead Fire Station Relocation 128 2,718 0 0 2,846

Total Fire Rescue Program $18,291 -$4,829 $1,400 $6,600 $21,462

Government Facilities:

77767 Affordable Housing Task Force Progam - Unincorp $6,000 -$1,195 $0 $0 $4,80577762 BOCC Financial System Replacement 8,350 13,200 0 0 21,55077759 Central Fleet Maintenance Facility Re-Roof 135 865 0 0 1,00077721 Children's Services Campus Enhancements 9,295 10 0 0 9,30570631 Cooling Tower Motor Control -Plant City Courhouse 228 -8 0 0 22077736 Courthouse Annex Maintenance System Upgrade 9,358 750 0 0 10,10877770 Criminal Court Facilities Improvements 2,361 800 0 0 3,16177768 Economic Development Initiatives 16,870 -800 -800 0 15,27077748 Emergency Operation Center Interim Enhancement 2,800 30 0 0 2,83079143 Falkenburg Rd Jail Expansion Phase VII 30,037 -28,177 2,065 19,575 23,50077756 Health Dept Admin Bldg - Anderson/Sligh 3,645 -3,340 0 0 30570059 Mosquito Cont Relocation To Vandenbrg Airport 3,845 496 0 0 4,34170035 New Roger Stewart Complex 7,294 -20 0 0 7,27477775 * Sheriff's Fleet Equipment Replacement 0 2,700 2,700 5,400 10,80079145 State Attorney Bridge 1,175 -1,175 0 0 0

Total Govt. Facilities Program $101,392 -$15,864 $3,965 $24,975 $114,468

Library Services:

76001 Main Library Re-roofing / Seal / Caulk $2,936 $20 $0 $0 $2,95676002 Seminole Heights Library 540 20 6,320 0 6,88070078 Sulphur Springs Partnership Library 2,072 -800 0 0 1,272

Total Library Services Program $5,548 -$760 $6,320 $0 $11,108

Parks Facilities:

80208C Concession/ Restroom Replacement $650 $600 $0 $0 $1,25080209C Countywide Soccer Complex 4,247 5,095 5,658 0 15,00089200C Environmental Land Acquisition & Protection Restoration Program 19,072 -10,000 0 0 9,07280215C Miscellaneous Neighborhood Park Improvement 396 2,500 2,500 0 5,39680212C Multi-Purpose Gymnasium NW 316 1,684 0 0 2,00083635 Progress Village Sports Complex Const 5,844 123 0 0 5,96789003C South Coast Greenway Phase I-PD&E/Construction 414 1,998 75 0 2,48780222C Upper Tamp Bay Trail IV Trailhead Sec C-1 204 2,233 0 0 2,437



80219C Veterans Memorial Park Expansion 331 1,500 0 0 1,83180220C Wheelchair Softball Fields 30 470 0 0 50080213C Youth Athletics Complexes Improvements 3,000 2,000 1,000 0 6,000

Total Parks $34,504 $8,203 $9,233 $0 $51,940

Solid Waste:

54036 Northwest Transfer Station Expansion $12,343 $22,527 $0 $0 $34,87054057* Sheldon Road Household Chemical & Electronics Collection Center Rpl Fac 0 350 1,150 0 1,50054060* Southeast County Community Collection Center 0 250 2,850 0 3,10054059* Southeast County Landfill Site B Research/Evaluation Study 0 400 350 0 75054058* Southeast County Landfill Stormwater Improvement 0 200 2,000 0 2,20054038 Southeast Landfill Capacity Expansion Section 10 700 500 26,300 0 27,500

Total Solid Waste $13,043 $24,227 $32,650 $0 $69,920

Stormwater:

47097 Bearss Av/Duck Pond Watershed $9,038 $237 $250 $0 $9,52546200 CIT Phase III Stormwater Prog 8,993 168 -4,023 75 5,21246133 Countywide Culvert Replacement Program FY 08 -FY 15 1,850 850 850 3,833 7,38341142 Countywide Watershed Masterplan Update Ph II 1,795 150 150 0 2,09548516 Countywide Watershed Mgnt Master Plan Update 3,497 500 500 2,000 6,49747159 Hillsborough River/Tampa Bypass Canal Watershed 120 250 250 0 62046132 Major Neighborhood Drain Improvement Project FY 08 -FY 15 5,900 1,351 3,526 570 11,34746129 Master Plan Improvement Project FY 08 -FY 15 1,390 250 250 0 1,89046131 Minor N'hood Drain Improvement Project FY 08 -FY 15 9,178 5,005 5,451 5,437 25,07148501 Neighborhood System Improvements 1,121 518 800 4,342 6,78141066 SMI 20th St 127th Ave to 139th Ave 843 -783 0 0 6047343 SMI Hillgrove And Stearns 1,765 860 0 0 2,62541073 SMI Hollmans Branch Hba 6c 338 1,302 0 0 1,64046000 UAC Alloc Stormwater Proj 6,919 783 0 0 7,70246134 Water Quality Improvement & Enviromental Project FY 08 -FY 15 7,488 983 675 1,429 10,575

Total Stormwater Program $60,235 $12,424 $8,679 $17,686 $99,024

Transportation:61147 22nd Street Main Street Community Project $17,800 -$2,952 $0 $0 $14,84869602 Advanced Traffic Mgnt System Improvments -TTF 18,000 10,700 0 0 28,70069115 Advanced ROW Acquisition 16,606 -14,305 0 0 2,30169105 Brandon Main Street Project - Pauls Dr 8,163 -5,406 0 0 2,75762119 Bridge/Guardrail Rehab Projects 1,000 400 400 1,600 3,40061043 Bruce B.Downs (Pebble Creek/County Line Road) 6,841 2,840 240 0 9,92169355 Channelization of Traffic CIT 500 500 0 0 1,00061134 Citrus Park Extension - TTF 11,150 -6,520 0 0 4,63061057 Columbus Dr Extension 15,498 -4,000 0 0 11,49861010 Contrib/Other Government Impact Fees 3,768 94 94 376 4,33169607 CR 579/I-4 To Sligh Ave Improvements - TTF 639 -386 0 0 253



63000 Critical Accident Mitigation-Intersection 11,189 1,274 3,350 0 15,81361058 Cross Creek Widening Ph II -TTF 4,500 -4,500 0 0 069127 Gornto Lk Rd Ext(Brndn Town-Center-Rr 60)TTF 13,850 4,250 0 0 18,10069360 Int Gunn Hwy/Linebaugh Ave W 2,550 900 0 0 3,45069362 Intesection - Habana Ave N/Waters Ave W 775 1,030 0 0 1,80569351 Intesection - Hanley Rd & Waters Ave 3,245 -800 0 0 2,44569359 Intesection - Himes Ave N/Lambright St W 527 1,546 0 0 2,07369361 Intesection - John Moore Rd/Lumsden Rd E 1,800 900 0 0 2,70069600 Intersection Improvement Prgm -TTF 65,591 8,397 0 0 73,98861052 Lutz Lake Fern (Suncoast Parkway-D\ale Mabry)-TTF 55,715 -15,800 0 0 39,91569609 New Tampa Blvd Bridge at I-75 Construction-TTF 4,000 -4,000 0 0 069605 Old Memorial Hwy /Hillsborough To Montague -TTF 2,685 -1,886 0 0 79969111 Parsons Ave (SR 60 - Oakfield) - TTF 10,754 -9,699 0 0 1,05561035 Paved Shoulder/Bicycle Lanes County Rural Roads 1,186 653 453 1,000 3,29269046 Pavement Treatment Program 13,667 7,583 7,675 700 29,62569121 Racetrack Road Const Ph4(Hillsborough-Douglas) 11,712 250 0 0 11,96261969 Resurfacing with County Forces 500 500 500 500 2,00069620 Right-of-Way Acquisition -TTF 16,000 -16,000 0 0 064036 Sidewalk ADA Retrofit 900 900 750 2,200 4,75069508 Sidewalk Retrofit Construction 3,100 800 800 0 4,70063091 Traffic Signs Retroreflectivity Program 0 16,310 0 0 16,31069000 Transportation Cost Escalation CIT Funds 2,392 -2,392 0 0 069117 Town N Country Community Plan Paula/Ambassador 3,800 -3,132 0 0 66861051 US 301 Road Widening 94,055 -37 0 0 94,01869603 US 301-Balm Rd to SR 674 Const - TTF 3,150 -2,522 0 0 62869608 Van Dyke /Tobacco Road to Dale Mabry PD&E-TTF 1,800 -193 0 0 1,607

Total Transportation Program $429,406 -$34,703 $14,262 $6,376 $415,341

Water Services:

31966* 4 Wheel Drive Water System Replacement $0 $500 $0 $0 $50010177* Boyette Road Force Main Phase III 0 4,522 0 1,478 6,00031968* Countywide Fire Hydrant Replacement Project 0 1,000 1,000 4,000 6,00010138 Countywide Major Wastewater Pump Stations Refurbish 20,600 3,000 3,000 12,000 38,60010141 Countywide Major Wastewater Treatment Plant Overhaul Projects 3,000 3,000 3,200 0 9,20010171* Countywide Wastewater Forcemain R&R Master 0 1,000 1,000 4,000 6,00010140 Countywide Wastewater Pump Station Replacements 12,250 2,500 2,500 10,000 27,25010190* Countywide Water Transmission / Distribution Line R&R 0 1,000 1,000 4,000 6,00010172* Dale Mabry Advanced Wastewater Treatment Filter Feed Screw Pump Reha 0 1,000 0 0 1,00010168* Dale Mabry Advanced Wastewater Treatment Headworks Rehab 0 0 600 2,400 3,00010189* Dale Mabry Advanced Wastewater Treatment North Entrance & Screening 0 450 0 0 45010175* Dawnview Wastewater Pump Station Replacement / Rehab 0 1,000 0 0 1,00010167* Falkenburg AWTP Sludge Dewatering Upgrade 0 1,400 5,600 0 7,00031974* Fawn Ridge Chemical Treatment Project 0 1,500 0 0 1,50031957 Fire Flow Deficiency Master Project 6,650 2,050 2,050 0 10,75039158 Future Acquisition of Water/Wastewater Utility Systems 13,962 -13,962 0 0 0



10159 Gibsonton Road Forcemain (Gibson Elementary To Old Gibsonton Dr) 0 0 400 0 40031963 Lithia WTM Hydrogen Sulfide Treatment Integration 1,000 3,000 0 0 4,00031967* Lithia WTP WTM Jumper Pipe 0 400 0 0 40010768 Low Pressure Sewer System (LPSS) - Master Project 9,000 1,500 1,500 6,000 18,00010744 Manhole Inspection & Rehabilitation Program 9,596 800 800 1,600 12,79610169* Memorial Highway Forece Main Replacement 0 4,850 0 0 4,85010753 Non-Urgent Facility R&R -Fare Account 0 0 500 500 1,00010170* Northwest Biosolids Gravity Belt Thickener Rehab 0 160 640 0 80031972* Premiere Drive Bldg Rehab / Hardening 0 1,000 0 0 1,00019656 Reclaimed Water Main R&R - Fare Account 260 270 260 0 79019657 Reclaimed Water Pump Station R&R - Fare Account 0 370 370 0 74010795 Reclaimed Water Pump Station Refurbishment Master Project 600 100 100 400 1,20010745 Regional Wastewater Treatment Plant R&R - Master Project 16,408 3,000 3,000 12,000 34,40819017 RWTM Ext. To New Developments An RWIU's-Master Project 1,700 200 200 800 2,90010146 State Road 674 Forcemain (Clubhouse PS To South County Regional Awtp) 1,000 2,851 0 0 3,85110174* Sugarmill Wastewater Pump Station Replacement / Rehab 0 575 0 0 57531965* Sun City MHP WTP Rehabilitation 0 1,100 0 0 1,10010794 Supervisory Control & Acquisition Of Data For Pump Stations Phase Ii 7,640 0 868 12,751 21,25910161 US Highway 301 Forcemain (Cr 672 To Sr 674) 0 1,400 4,565 0 5,96510157 US Highway 41 Forcemain (J Taylor Project To Big Bend Road) 0 0 422 0 42231945 Utility Relocation - Master Project 8,310 1,000 4,000 4,000 17,31031970* Valrico AWTP Potable Well Replacement 0 250 0 0 25010178* Valrico Sprayfield Rehabilitation 0 1,100 0 0 1,10010173* Van Dyke Headworks Rehab 0 0 500 2,000 2,50010750 Wastewater Slip Lining - Master Project 11,200 2,000 2,000 4,000 19,20030116 Water Treatment R&R -Master Project 8,554 1,000 1,000 2,000 12,55410166 Waterset Sports Complex Reclaimed Water Pump Station/Storage Tank 0 0 1,300 5,200 6,50010165 Waterset Sports Complex Reclaimed Water Transmission Main 0 0 250 750 1,000

Total Water Services Program $131,730 $36,886 $42,625 $89,879 $301,120

Other Non-CIP:Repair, Renovation, Replacement and Maintenance $11,097 $7,596 $6,894 $4,506 $30,094Other Non-CIP 162,182 1,207 619 NA 164,008

Total Non-CIP $173,279 $8,803 $7,513 $4,506 $194,102

Total Capital Budget $967,428 $34,388 $126,647 $150,021 $1,278,485

* New Project C - CIT Funded

CAPITAL BUDGET

TotalFY 10 FY 11 Future FY 10 - FY 15

Fund / Program / Project Title Funding Funding Funding FundingFire Services:Unincorporated Area (MSTU)Allocated Fund Major Maint/Repairs Fire $0 $511,881 $3,334,057 $3,845,938 Total Fire Services $0 $511,881 $3,334,057 $3,845,938

Government Facilities:Countywide (General Fund): Aging Services:SC Seffner Schoolhouse Repair & Paint Project $75,000 $0 $0 $75,000Animal Services:Animal Services Sick & Injured Floor Repairs 85,000 0 0 85,000Animal Services Kennel Vent Repairs 150,000 0 0 150,000 Headstart / Children Services:CS Haven Poe 2nd Floor Renovation 145,000 0 0 145,000CS Lake Magdalene Playground Replacements 135,000 0 0 135,000CS Renovate Dorthy Thomas House Phase I 45,000 0 0 45,000CS Storage Building Replacement Phase I 125,000 0 0 125,000CS Suttles Hall Exterior Repairs 30,000 0 0 30,000Head Start McCloud Fence Replacemenet 8,000 0 0 8,000Head Start McCloud Playground Replacement 50,000 0 0 50,000Head Start MOSI Playground Replacement 40,000 0 0 40,000Head Start MOSI Security System Replacement 12,000 0 0 12,000Head Start MOSI Storage Shed Replacement 6,000 0 0 6,000Head Start Plant City Interior/Exterior Paint 9,500 0 0 9,500Head Start Plant City Playground Replacement 35,000 0 0 35,000Head Start Plant City Restroom Fixture Replacement 14,000 0 0 14,000Head Start South County Fence 15,000 0 0 15,000Head Start South County Playground Replacement 40,000 0 0 40,000Head Start Sulphur Springs Outside Water Fountain Replacement 2,000 0 0 2,000Head Start Sulphur Springs Playground Replacement 7,500 0 0 7,500Head Start Town N' Country Commons Bike Path 12,000 0 0 12,000RCMA Wimauma Electric Service Renovation 15,000 0 0 15,000CS Renovate Dorthy Thomas House Phase II & III 0 100,000 130,000 230,000CS Storage Building Replacement Phase II 0 125,000 0 125,000 Clerk of the Circuit Court: 250,000 250,000 1,000,000 1,500,000 Real Estate:2410 Tampa St. Fire Alarm Replacement 35,000 0 0 35,000Cooperative Extension Exterior Repairs and Paint 65,000 0 0 65,000County Center Elevator Door Operator Repl Phase I (Hardware) 145,000 0 0 145,000County Center Elevator Door Operator Repl Phase II (Installation) 0 127,000 127,000County Center Light Fixture Relamp 67,000 0 0 67,000Demolition Taylor Road Survey Office & Outbuildings 45,000 0 0 45,000EOC Fence Replacement 7,500 0 0 7,500Roger Stewart ADA Elevator Renovation Project 225,000 0 0 225,000VA Ductwork/Ceiling & Lighting Replacement 41,000 0 0 41,000

Major Repair, Renovation, Replacement and Maintenance (R3M) ProgramFY 10 and FY 11 Projects List

CAPITAL BUDGET


Fund / Program / Project Title Funding Funding Funding Funding


Fleet Management:Fleet Unit #3 Fence Replacement 20,000 0 0 20,000Fleet Unit #3 Garage Door Replacements & Restroom Renov 90,000 0 0 90,000 Countywide Projects:Countywide Roof Replacement & Repair Projects 500,000 205,000 1,021,000 1,726,000Countywide HVAC System Replacements 150,000 0 0 150,000Countywide Facility Painting 150,000 0 0 150,000Countywide Lighting Retrofit & Relamping 125,000 0 0 125,000Countywide Paving & Parking Lot Repairs 150,000 0 0 150,000Allocated Fund Major Maint/Repairs 622,959 3,337,912 14,524,176 18,485,047 Total Government Facilities $3,744,459 $4,144,912 $16,675,176 $24,564,547

Parks Facilities:Countywide (General Fund): Parks Aldermans Ford Playgound Safety Surfacing $20,000 $0 $0 $20,000Parks EG Simmons Office Bldg Siding Replacement 25,000 0 0 25,000Parks EG Simmons Shelter Roof Replacements (3 shelters) 15,000 0 0 15,000Parks Flatwoods Entrance Improvement Project 100,000 0 0 100,000Parks John B Sargent Boardwalk Replacement Phase I 100,000 0 0 100,000Parks John B Sargent Restroom & Shelter Roof Replacements 15,000 0 0 15,000Parks John B. Sargent Septic Replacement 20,000 0 0 20,000Parks Lake Park ADA Parking 18,500 0 0 18,500Parks Lake Park Playground Replacement (2 areas) 150,000 0 0 150,000Parks Lake Park Shop Renovations 150,000 0 0 150,000Parks Lettuce Lake Playground Replacement 45,000 0 0 45,000Parks Lithia Springs Campground Dump Station Renovations 15,000 0 0 15,000Parks Lithia Springs Park Paving 90,000 0 0 90,000Parks Medard Old Shop Roof Replacement 20,000 0 0 20,000Parks Medard Parking Renovations 50,000 0 0 50,000Parks Upper Tampa Bay Palm Shelter Roof (metal) 12,000 0 0 12,000Parks Upper Tampa Bay Trail Playground Replacement 80,000 0 0 80,000Parks John B Sargent Boardwalk Replacement Phase II 0 90,000 0 90,000Allocated Fund Major Maint/Repairs 55,000 0 1,050,000 1,105,000 Total Parks Facilities Countywide $980,500 $90,000 $1,050,000 $2,120,500

Unincorporated Area (MSTU): Parks CW Playground Replacements $400,000 $500,000 $500,000 $1,400,000Parks CW Fence and Bollard Replacements 400,000 200,000 0 600,000Parks CW Roof Replacement & Repair 200,000 100,000 0 300,000Parks CW Parking, Paving ADA Hardscape Projects 70,000 80,000 0 150,000Parks CW Electrical & Lighting Replacements $300,000 300,000 300,000 900,000Parks CW Court Repair & Replacement Projects 200,000 195,000 0 395,000Parks CW Bleacher Replacement & Repair Projects 70,000 0 0 70,000Parks CW Septic System Repair & Replacement Projects 150,000 80 0 150,080Parks CW ADA-Water Fountain Replacements 150,000 0 0 150,000Parks CW Facility Repairs and Reonvations 173,000 0 0 173,000

CAPITAL BUDGET


Fund / Program / Project Title Funding Funding Funding Funding


Parks ADA Hardscape Replacements 70,000 0 0 70,000Parks Sandy Perrone Fire Alarm 20,000 0 0 20,000Parks Timberlane Fire Alarm Replacement 15,000 0 0 15,000Parks Nuccio Storm Water Retaining Wall Repairs 10,000 0 0 10,000Allocated Fund Major Maint/Repairs Parks 235,768 0 4,250,000 4,485,768 Total Parks Unincorporated $2,463,768 $1,375,080 $5,050,000 $8,888,848 Total Parks Facilities $3,444,268 $1,465,080 $6,100,000 $11,009,348Public WorksUnincorporated Area (MSTU): Allocated Fund Major Maint/Repairs Public Works $0 $400,000 1,350,000 1,750,000 Total Public Works $0 $400,000 $1,350,000 $1,750,000

Library FacilitiesSpecial Library Taxing DistrictLS New Tampa Condensing Unit Replacement $35,000 $35,000 0 70,000LB Thonotosassa Ductwork Replacement 45,000 0 0 45,000LB Germany Woodwork Renovation 30,000 0 0 30,000LB Fendig Restroom Renovations 55,000 0 0 55,000LB Ruskin Roof Replacement 89,000 0 0 89,000LB West Tampa Parking Lot Seal & Stripe 8,000 0 0 8,000LB Austin Davis Metal Roof Replacement 0 16,000 210,000 226,000LB Brandon Fire Alarm Replacement 0 45,000 0 45,000Allocated Funds Major Maint/Repairs Libraries 145,692 276,511 1,375,529 1,797,732 Total Library facilities $407,692 $372,511 $1,585,529 $2,365,732

Total R3M Program $7,596,419 $6,494,384 $27,694,762 $41,785,565


FOR FY 10 AND FY 11


BUDGET

sUpplEmEnTal inform

aTion

DETAILED LISTING OF FUNDED FULL-TIME EQUIVALENT POSITIONS This section provides a listing of full-time equivalent positions by department, pay grade, position classification, and the number of positions in each classification. Also provided are salary schedules for regular classified positions, Fire Rescue positions, executive manager positions, constitutional officer pay ranges as mandated by the State of Florida, and the Administrative Office of the Courts. As a result of the collective bargaining agreement reached between the International Association of fire Fighters (IAFF) and the Board of County Commissioners, affected employees formerly paid under

Salary Schedules D, E, G, and H began the new Step Pay Plan effective October 3, 2004. The previous pay grade minimums and maximums are now reflected as beginning with Step 1 as the minimum and ending with the last Step for the pay grade as the maximum. In addition to the schedules mentioned above, the following are special pay grade designations and explanations used in this section.

CO Constitutional Officers' pay. CTR Contract-related pay (e.g., the County Administrator, County Attorney, and

the Director of the Planning Commission). MKT Market-based compensation which is not controlled by Civil Service or tied

specifically to the Human Resources Exempt-Pay Plan (e.g., Board/Commission unclassified positions, Assistant County Attorneys).

NCP Positions that are tied to a pay plan other than that of Hillsborough County

(e.g., Cooperative Extension Agents that are paid in accordance with the State of Florida pay plan).

SP Special pay plans not identified in other categories to include, but not limited

to, special library page positions. TBD (To Be Designated) Positions which had not been assigned a Manager pay

grade at the time of this printing but will be determined pending results of the ongoing compensation study.

HILLSBOROUGH COUNTY CIVIL SERVICE SALARY SCHEDULES

SALARY SCHEDULE A (CLASSIFIED) 2,080.00 HOURS ANNUALLY

Pay Effective October 1, 2007 Effective October 1, 2007

Grade Minimum Maximum Minimum Maximum

AA AB AC AD AE AF AG AH AI AJ AK AL AM AN AO AP AQ AR AS AT AU AV AW AX AY

$15,828.80 18,096.00 19,822.40 20,924.80 22,131.20 23,316.80 24,752.00 26,332.80 27,830.40 29,577.60 31,512.00 33,696.00 35,838.40 38,168.00 40,768.00 43,097.60 46,238.40 49,795.20 53,435.20 57,116.80 61,110.40 65,124.80 69,534.40 74,630.40 79,872.00

$24,564.80 28,080.00 30,763.20 32,468.80 34,361.60 36,192.00 38,396.80 40,913.60 43,222.40 45,947.20 48,942.40 52,312.00 55,640.00 59,259.20 63,294.40 66,913.60 71,801.60 77,334.40 82,950.40 88,649.60 94,848.00

101,108.80 107,972.80 115,856.00 124,009.60

$15,828.80 18,096.00 19,822.40 20,924.80 22,131.20 23,316.80 24,752.00 26,332.80 27,830.40 29,577.60 31,512.00 33,696.00 35,838.40 38,168.00 40,768.00 43,097.60 46,238.40 49,795.20 53,435.20 57,116.80 61,110.40 65,124.80 69,534.40 74,630.40 79,872.00

$25,126.40 28,704.00 31,449.60 33,196.80 35,131.20 37,003.20 39,270.40 41,828.80 44,200.00 46,987.20 50,044.80 53,497.60 56,888.00 60,590.40 64,708.80 68,411.20 73,424.00 79,081.60 84,822.40 90,646.40 96,990.40

103,376.00 110,406.40 118,456.00 126,796.80

SALARY SCHEDULE C (CLASSIFIED) 2,080.00 HOURS ANNUALLY

Pay Effective November 26, 2006 Effective November 25, 2007


CA CB CC CD CE CF CG CH CI CJ CK CL CM CN

$15,891.20 18,158.40 19,905.60 21,008.00 22,235.20 23,441.60 24,876.80 26,457.60 27,976.00 29,744.00 31,657.60 33,862.40 36,129.60 38,376.00

$23,836.80 27,248.00 29,868.80 31,512.00 33,363.20 35,172.80 37,315.20 39,686.40 41,974.40 44,616.00 47,486.40 50,793.60 54,204.80 57,574.40

$15,891.20 18,158.40 19,905.60 21,008.00 22,235.20 23,441.60 24,876.80 26,457.60 27,976.00 29,744.00 31,657.60 33,862.40 36,129.60 38,376.00

$24,668.80 28,204.80 30,908.80 32,614.40 34,528.00 36,400.00 38,625.60 41,080.00 43,451.20 46,176.00 49,150.40 52,561.60 56,097.60 59,592.00

Note: This salary schedule is based on a collective bargaining agreement between the American Federation of State, County and Municipal Employees (AFSCME) and the Hillsborough County Board of County Commissioners.


SALARY SCHEDULE D FIRE RESCUE - IAFF - SUPPRESSION

2,496 HOURS ANNUALLY

Pay Effective October 1, 2006 Effective September 30, 2007 Grade Minimum Maximum Minimum Maximum

DI Step 1 $26,632.32 Step 2 $27,555.84 Step 1 $28,851.68 Step 3 $30,906.72 DJ Step 1 28,853.76 Step 2 29,852.16 Step 1 28,853.76 Step 3 30,900.48 DK Step 1 37,365.12 Step 13 56,409.60 Step 1 38,663.04 Step 12 58,381.44 DL Step 1 44,353.92 Step 12 64,746.24 Step 1 45,901.44 Step 11 67,017.60 DN Step 1 55,361.28 Step 11 78,074.88 Step 1 57,308.16 Step 10 80,795.52 DR Step 1 41,658.24 Step 13 60,353.28 Step 1 43,929.60 Step 12 63,298.56 DT Step 1 49,345.92 Step 12 69,738.24 Step 1 51,891.84 Step 11 73,008.00 DU Step 1 56,684.16 Step 9 73,032.96 Step 1 59,479.68 Step 8 76,402.56

Hourly pay is based on a 2,496 hour schedule which does not include holiday pay, except for pay grade DI which is on a 2,704 hour schedule.

SALARY SCHEDULE E FIRE RESCUE – IAFF – SUPPRESSION

2,080.00 HOURS ANNUALLY


EK Step 1 $55,348.80 Step 11 $78,062.40 Step 1 $57,283.20 Step 10 $79,747.20

SALARY SCHEDULE G FIRE RESCUE - IAFF - SUPERVISORY



GO Step 1 $63,523.20 Step 10 $86,590.40 Step 1 $65,748.80 Step 9 $89,627.20

SALARY SCHEDULE H FIRE RESCUE - IAFF - SUPERVISORY



HQ Step 1 $63,523.20 Step 10 $86,586.24 Step 1 $65,744.64 Step 9 $89,606.40

Note: The salary schedules on this page are based on a collective bargaining agreement between the International Association of Fire Fighters (IAFF) and the Hillsborough County Board of County Commissioners.


SALARY SCHEDULE K FIRE RESCUE - EMPACCT – NON SUPERVISORY-PARAMEDIC


Pay Effective October 1, 2006 Effective November 25, 2007 Grade Minimum Minimum Minimum Maximum

KM $28,051.04 $58,977.66 $32,420.80 $61,035.68 KN 33,830.40 69,577.86 33,830.40 72,002.37

SALARY SCHEDULE L

FIRE RESCUE - EMPACCT - NON SUPERVISORY-PARAMEDIC 2,377.00 HOURS ANNUALLY

Pay Effective October 1, 2006 Effective November 25, 2007


LI $31,828.03 $48,728.50 $31,828.03 $50,439.94 LK 36,011.55 54,005.44 36,011.55 55,907.04 LM 41,050.79 61,588.07 41,050.79 63,751.14

Note: Salary Schedules K, L, and M are based upon a collective bargaining agreement between Emergency Medical Personnel and Critical Care Technician Association (EMPACCT) and the Hillsborough County Board of County Commissioners.

ADMINISTRATIVE OFFICE OF THE COURTS SALARY SCHEDULE

Pay Effective October 1, 2003 Effective August 1, 2005 Grade Minimum Maximum Minimum Maximum

01 N/A N/A $16,266.84 $30,093.60 04 N/A N/A 18,265.68 33,791.52 05 N/A N/A 18,999.96 35,149.92 06 $19,002.84 $33,255.00 N/A N/A 07 19,780.92 35,730.84 21,101.04 38,594.16 09 21,455.16 38,719.32 22,743.84 41,717.52 10 22,355.64 39,122.40 23,700.84 43,470.84 11 23,301.00 42,035.64 24,684.36 45,290.40 12 24,293.88 42,514.32 N/A N/A 13 25,120.80 43,961.40 26,135.76 48,351.12 14 26,215.20 49,931.04 27,274.32 50,457.48 15 29,711.88 52,041.36 28,470.12 52,669.68 16 27,874.32 52,456.68 29,725.56 56,492.28 17 30,435.00 54,783.00 31,043.76 57,430.92 18 31,168.68 55,636.20 32,427.96 59,991.72 19 31,771.32 60,747.60 33,881.40 62,680.56 20 34,032.24 60,747.60 35,407.20 65,503.32 21 35,572.44 62,251.80 37,015.92 68,479.44 22 37,189.68 65,081.76 37,933.44 66,383.52 23 39,665.28 69,414.24 40,458.60 74,848.44 24 40,702.08 88,214.52 42,346.56 78,341.16 25 42,690.60 76,202.76 44,415.36 82,168.44 26 44,825.28 78,444.12 46,636.32 82,277.24 27 47,066.40 82,366.32 48,967.80 90,590.40 28 49,419.84 88,214.52 51,416.52 95,120.52 29 52,928.52 92,624.88 53,987.16 99,876.24 30 54,485.28 95,349.24 N/A N/A 31 58,353.72 102,119.04 59,520.84 110,113.56 32 N/A N/A 62,496.96 115,619.40 33 63,073.56 110,378.88 65,621.76 121,400.28 35 70,929.48 124,126.56 72,348.12 133,844.04 36 74,475.72 130,332.48 75,965.28 140,535.72 37 78,199.68 139,849.44 79,763.76 147,562.92 39 84,524.52 116,643.84 N/A N/A 50 41,312.88 72,297.60 42,139.20 77,957.52 51 45,216.36 79,128.60 46,120.80 85,323.48 60 N/A N/A 44,229.24 81,824.04 61 N/A N/A 52,025.04 96,246.36 62 N/A N/A 57,870.96 107,061.24 64 N/A N/A 47,914.80 88,642.44 65 N/A N/A 56,052.00 99,876.24 66 N/A N/A 64,190.00 110,113.56 99 19,780.92 121,692.72 N/A N/A

ADMINISTRATIVE OFFICE OF THE COURTS SALARY SCHEDULE (Continued)

Pay Effective October 1, 2003 Effective August 1, 2005 Grade Minimum Maximum Minimum Maximum

101 N/A N/A 38,929.92 64,234.32 102 40,074.96 64,119.96 40,876.56 67,446.36 103 N/A N/A 42,920.40 70,818.72 104 N/A N/A 45,773.16 75,525.72 105 46,391.76 74,226.84 47,319.60 78,077.40 106 N/A N/A 49,685.76 81,981.48 107 51,147.00 81,835.20 52,170.00 86,080.56 108 N/A N/A 54,778.68 90,384.84 110 59,209.20 94,734.72 60,393.48 99,649.20 111 62,169.48 99,471.12 63,412.92 104,631.36 112 N/A N/A 66,583.56 109,862.88 113 68,541.96 109,667.16 69,912.84 115,356.24 114 N/A N/A 73,408.44 121,123.92 200 N/A N/A 44,415.36 94,477.56

COUNTY ATTORNEY UNCLASSIFIED PAY STRUCTURE 2,080 HOURS ANNUALLY

Pay Grade Minimum Maximum

UA $35,000 $85,000 UB 45,000 95,000 UC 56,000 100,000 UD 65,000 120,000 UE 87,635 160,000 UF 100,000 185,000 UG 135,000 250,000

OTHER SALARY SCHEDULES

MANAGEMENT PAY RANGES Pay Effective November 25, 2007 Effective November 23, 2008


A1 $123,843.20 $185,827.20 $N/A $N/A A 110,593.60 165,921.60 113,090 169,645 B 98,779.20 148,137.60 101,005 151,466 C 88,150.40 132,267.20 90,126 135,242 D 78,728.00 118,123.20 80,496 120,786 E 70,304.00 105,435.20 71,885 107,806 F 62,774.40 94,140.80 64,189 96,262 G 56,056.00 84,052.80 57,325 85,946 H 50,024.00 75,046.40 51,147 76,731 I 44,678.40 67,017.60 45,677 68,515

Note: A salary increase of 2.25% will be effective November 23, 2008, not to exceed maximum.

INFORMATION & TECHNOLOGY SERVICES MANAGER PAY RANGES Pay Effective November 25, 2007 Effective November 23, 2008


X1 $89,336.00 $151,881.60 $91,354 $155,293 X2 73,257.60 124,508.80 74,901 127,317 X3 60,049.60 102,065.60 61,402 104,354 X4 49,212.80 83,657.60 50,315 85,530

Note: A salary increase of 2.25% will be effective November 23, 2008, not to exceed maximum.

MEDICAL POSITION PAY RANGES Pay Effective November 25, 2007 Effective November 23, 2008


M1 $186,306 $279,469 $190,507 $285,750 M2 167,190 250,806 170,955 256,443 M3 141,128 211,702 144,310 216,466

Note: A salary increase of 2.25% will be effective November 23, 2008, not to exceed maximum. Annual salary amounts are rounded to the nearest dollar value.

STATE MANDATED COUNTY CONSTITUTIONAL OFFICER SALARIES*

Office

Final FY 08 Salary

Final FY 09 Salary

Clerk of Circuit Court $151,823 $152,456 County Commissioners 91,995 92,096 County Commission Chairman 101,195 101,306 Property Appraiser 151,823 152,456 Sheriff 160,409 161,051 Supervisor of Elections 132,414 133,025 Tax Collector 151,823 152,456

*These figures do not include the $2,000 supplement for certification. The County Commission Chairman receives an additional 10% above the statutorily set rate which is reflected above

AFFORDABLE HOUSING Additional Services/Measures

SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Housing Programs (Housing Rehab.) 1, 2, 4, 5 Workload/Demand

# of applicants 100 150 150 150 # of FTHB applicants assisted 59 75 80 80

Efficiency # of applicants reviewed/processed by FTE 100 100 100 100

Effectiveness % of applicants assisted w/HR Ratio of public to private funding for HR

Loan Management 4 Workload/Demand

# of loans in portfolio that require ongoing service/management 35 35 80 80 Efficiency

% of loans that are delinquent 10.0% 10.0% 10.0% 10.0% Effectiveness

% of loan payments processed 95.0% 95.0% 95.0% 95.0% % of loan payments received on time 85.0% 85.0% 85.0% 85.0% amount of revenue collected/projected $463,690 $479,335 $500,000 $500,000

Contract Management 1-3, 5, 6 Workload/Demand

# of monitoring visits 52 60 88 88 # of monitoring reports issued 52 60 88 88 # of Davis-Bacon interviews conducted 20 20 52 52

Efficiency # of compliance letter follow-ups per contract 2 2 2 2 # of Davis-Bacon payrolls reviews per FTE 110 110 110 110

Effectiveness % of monitoring reports issued within 30 days of visit 95.0% 95.0% 95% 95%

Reduce Housing Costs 3 Workload/Demand # of low-income applicants assisted paying more than 50% of their household income on housing costs(i.e. “severely cost burdened”)

12.0% 10.0% 5% 5%

Efficiency # of annual reduction(s) for households paying than 50% on housing costs

--- --- --- ---

Effectiveness % actual reduction in the percentage of households who are “severely cost burdened”

1.0% 3.0% 1% 1%

AGING SERVICES DEPARTMENT Additional Services/Measures

SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Nutrition 3 Workload/Demand

# of clients served 2,516 2,296 2,296 2,296 # of home delivered meals delivered 1,066,705 897,112 897,112 897,112 # of congregate dining site meals served 405,480 398,552 398,552 398,552 total meals provided 1,472,185 1,295,663 1,295,663 1,295,663

Efficiency/ Effectiveness average cost per meal provided $5.09 $5.62 $5.62 $5.62 % of clients satisfied with meals 97.40% 97.60% 97.80% 98.0%

Case Management 4 Workload/Demand

# of clients served 3,497 3,392 3,290 3,191 # of case management hours 24,544 25,280 26,039 26,820

Efficiency/ Effectiveness average caseload per FTE 70 70 70 70 % of APS clients served within 72 hours 100% 100% 100% 100% % of clients remaining in the community 96.0% 96.2% 96.4%

RSVP 5 Efficiency/Effectiveness

total # of volunteer hours 143,232 147,529 151,955 147,396 value of volunteer hour $17.38 $19.09 $20.00 $21.00 volunteer satisfaction 99.0% 99.0% 99% 99%

Quality Improvement 6 Workload/Demand

Overall client satisfaction (Aging Services’ Annual Survey) 97.6% 97.9% 98.2% 98.5% Efficiency/Effectiveness

Percent of vendor services initiated within 3 days of client referral 93.7% 95% 96% 97% Cycle time from meals referral to service delivery 2.8 2.6 2.4

Annual Citizen Survey 7 County citizens survey (perceived performance senior citizens) 65% 66% 67% 68% County citizens survey (perceived worth senior services) 67% 68% 69% 70%

Customer Satisfaction - County Point of Service Survey 8 97.5% 98% 98.5% 98.7% % 4s and 5s (excellent) of clients on the POS Survey

Transportation 9 total trips including trips to sr. centers & congregate dining sites 80,747 81,554 82,370 83,194 total # of clients who receive transportation services to areas such as senior centers and congregate dining sites

334 337 341 345

Provide Value Through Program Efficiency (Automation) 10 Efficiency/Effectiveness

total # of hours per month to reconcile client information 800 hrs 700 hrs 500 hrs 400 hrs continued

AGING SERVICES DEPARTMENT Additional Services/Measures

SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Improve Quality of Life for Senior Community (ages 60+) 11 Physical Health: Avg self-rated health (1=excellent, 4=poor) Question 10

2.1 2.1 2.1 2.0

Mental Health: Avg level of satisfaction with life in general Question 78

1.6 1.6 1.6 1.5

Social: Percent involved in volunteer work Question 64

3.28% 3.28% 3.28% 3.44%

Safety: Extent older adults feel safe in their neighborhoods Question 56

1.5 1.5 1.5 1.4

Financial: Percent with just enough $ to make ends meet Question 56

12.5% 12.5% 12.% 11.9%

Transportation: % not knowing what would use if can’t get around Question 43

44.1% 44.1% 44.1% 41.9%

Faith-Based Activity: % involved in activities organized by a faith based organization? Question 76

21.6% 21.6% 21.6% 22.7%

CHILDREN'S SERVICES DEPARTMENT Additional Services/Measures

SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Family Treatment Program (FTP) 2 Workload/Demand

avg. daily population-residential 23 23 23 23 Efficiency

avg. cost per client per day (FTP residential/day care program) $285.94/$14.31 $285.94/$14.31 $285.94/$14.31 $285.94/$14.31 Effectiveness

% of children discharged with improved behavior (residential) 92.0% 94.0% 94.0% 94.0% Child and Family Counseling Program-Residential Services 4,5 Workload/Demand

# of intake screenings, non-residential counseling sessions, and residential intakes per year

463 550 550 550

Efficiency avg. cost per family per year $3,973 $3,345 $3,345 $3,345

Effectiveness % of children at home after 6 months 85.0% 87.0% 87.0% 87.0%

Clinical Services-Parenting Training 6 Workload/Demand

# of parents participating 620 620 620 620 Efficiency

cost per parent per class $37 $37 $37 $37 Effectiveness

parents responding with positive changes 95.0% 95.0% 95.0% 95.0% Head Start/Early Head Start 7 Workload/Demand

Head Start funded enrollment 3,071 3,071 3,071 3,071 # of children with disabilities enrolled 326 326 326 326

Efficiency cost per child per year--Head Start/Early Head Start $9,471 $9,526 $9,526 $9,526 County cost per hour per child for Head Start $4.69 $4.71 $4.71 $4.71 cost per hour for Early Head Start $7.31 $7.30 $7.30 $7.30 cost per hour for School Board operated Head Start $5.71 $5.71 $5.71 $5.71

Effectiveness daily attendance/% of enrollment 88.0% 88.0% 88.0% 88.0% % of compliant with "PRISM" standards 100% 100% 100% 100% % of parents responding with positive changes 95.0% 95.0% 95.0% 95.0% % of children meeting school readiness goals 100% 100% 100% 100% % of Families with Partnership Agreement 100% 100% 100% 100%

Child Care Licensing 8 Workload/Demand

# of inspections of child care facilities 5,619 5,623 5,623 5,623 # of investigations of complaints against facilities 600 600 600 600

Efficiency average # of inspections annually per inspector 418 420 420 420

Effectiveness % of facilities reporting satisfactory service 95.0% 95.0% 95.0% 95.0% continued


SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

GATES Independent Living Program 9 Workload/Demand

average daily population 7 13 13 13 Efficiency

average cost per client per day $193.28 $193.28 $193.28 % of clients with positive comments 95.0% 95.0% 95.0% 95.0% % of clients employed 95.0% 95.0% 95.0% 95.0% % of clients with educational plan 95.0% 95.0% 95.0% 95.0%

Food Service (Began operation May 2006 10 Workload/Demand

average # of meals served/day 325 359 359 359 Efficiency

average cost per meal $3.47 $3.86 $3.86 $3.86 Effectiveness

% of clients responding positively in a satisfaction survey 95.0% 95.0% 95.0% 95.0% % of nutritional meals 100% 100% 100% 100%

Medical/Behavioral Program 11 Workload/Demand

therapeutic interventions 14,800 15,100 15,100 15,100 Efficiency

average reimbursement per day for services per client $33 $35 $35 $35 Effectiveness

% of clients discharged with improved behavior 85.0% 90.0% 90.0% 90.0% Community Reintegration and After Care 12 Workload/Demand

Estimated number of After Care cases opened 36 37 (ESC) 5 (GATES)

37 (ESC) 5 (GATES)

37 (ESC) 5 (GATES)

Efficiency Effectiveness

% of clients responding with positive comments 95.0% 95.0% 95.0% 95.0% Head Start/Early Head Start – Child Outcomes Section 13 Workload/Demand Number of children assessed using the 8 required domains for success in pre-school.

3,200 3,200 3,200 3,200

Efficiency % of children meeting or exceeding school readiness 100% 100% 100% 100%

Effectiveness % of children above state and national averages for entrance into kindergarten

100% 100% 100% 100%

Head Start/Early Head Start – Dental Services 14 Workload/Demand

Number of children assessed dental services 3,070 3,070 3,070 3,070 Efficiency

% of children to have received initial dental examinations 95% 95% 95% 95% Effectiveness

% of children who receive follow up treatment 100% 100% 100% 100% continued


SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Head Start/Early Head Start – Health Services 15 Workload/Demand

Number of mental health observations for children 3,070 3,070 3,070 3,070 Efficiency

Number of mental health services provided to children and families

550 550 550 550

Effectiveness % of parents satisfied with mental health services 100% 100% 100% 100%

Head Start/Early Head Start –Developmental Screenings 16 Workload/Demand

Number of children who received developmental screening for speech, language, hearing and vision.

2,550 2,550 2,550 2,550

Efficiency Number of children screened and identified as requiring special needs in these areas

300 300 300 300

Effectiveness % of children identified and receiving services for their special need

100% 100% 100% 100%

Head Start/Early Head Start – Quality Assurance Section 17 Workload/Demand

Number of assessments and accountability tools used to measure the effectiveness of the Head Start Program

9 8 8 8

Efficiency Number of deficiencies recorded 0 0 0 0

Effectiveness Number of corrective actions required from deficiencies 0 0 0 0

Head Start/Early Head Start – Parent Education 18 Workload/Demand

Number of parents participating in educational activities 3,800 4,000 4,000 4,000 Efficiency

% of parents satisfied with the Head Start Program 97% 100% 100% 100% Effectiveness

Number of new fathers participating in activities for self reliance 400 400 400 400 Head Start/Early Head Start – Parent Education 18 Workload/Demand

Number of parents participating in educational activities 3,800 4,000 4,000 4,000 Efficiency

% of parents satisfied with the Head Start Program 97% 100% 100% 100% Effectiveness

Number of new fathers participating in activities for self reliance 400 400 400 400

continued


SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Head Start/Early Head Start – Voluntary Pre-Kindergarten 19 Workload/Demand

Number of children participating in VPK classroom activities 350 350 350 350 Efficiency

% of classrooms in compliance with VPK program monitoring 100% 100% 100% 100% Effectiveness

Number of corrective action plans developed as a result of monitoring

0 0 0 0

Head Start/Early Head Start – Sustainable Garden Program 20 Workload/Demand

Number of children participating in gardening project activities -- 200 200 200 Efficiency

% of teachers reporting satisfaction with math and science knowledge acquired as a result of the Sustainable Garden Program

90% 90% 90% 90%

Effectiveness % of children who have at least a 15 point gain over national averages in the Math and Science section of the ongoing assessment.

-- 95% 95% 95%

Head Start/Early Head Start – Healthy Marriage Program 21 Workload/Demand

Number of parents to participate in the healthy relationship educational workshops/activities

300 350 350 350

Efficiency % of parents satisfied with the Healthy Families Workshops 97% 100% 100% 100%

Effectiveness Number of new couples that participate in the activities to shows and improvement in their communication and problem solving skills.

200 250 250 250

CIVIL SERVICE BOARD Additional Services/Measures

SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Job Performance Management 5 Workload/Demand

# of new supervisors trained 263 117 117 117 Efficiency

cost per trainee $5.03 $5.25 $5.25 $5.25 Effectiveness

average training event quality rating 4.4/5 4.4/5 4.4/5 4.4/5

CLERK OF THE CIRCUIT COURT Additional Services/Measures

KEY OBJECTIVES: (continued) 26. Administer the appointment process for all Boards, Councils, and Commissions. 27. Coordinate the Financial Disclosure Reporting for the BOCC, County Administrator and all Constitutional Officers. 28. Audit the adequacy and effectiveness of internal controls & procedures for departments, agencies, programs and functions accountable to the BOCC. 29. Perform follow-up audits within 6-12 months. 30. Conduct special investigations when requested. 31. Efficiently sort and distribute all inbound mail received from the USPS and expedited mail services daily. 32. Efficiently process outbound mail and apply postage cost daily. 33. Efficiently pick up, deliver, sort and distribute inter-office mail daily. 34. Efficiently fold, insert, seal and apply postage to various notices and checks. SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Record Keeping for BOCC Workload/Demand

# of agenda items processed 1 3,908 4,000 4,000 4,000 # of meetings attended 1 215 225 250 230 # of BOCC meetings attended 1 88 110 120 120 # of hours in meetings 1 493 500 600 550

Efficiency # of agenda items per FTE 1 1,954 2,000 2,000 2,000 # of meetings attended per FTE 1 48 56 63 58

Effectiveness % of agenda items processed within 10 days of receipt 1 100% 100% 100% 100% % of minutes produced within 21 days 1 87.0% 95.0% 95.0% 95.0% % of BOCC minutes produced within 21 days 1 91.0% 99.0% 99.0% 99.0%

Zoning Process Workload/Demand

# of applications processed 2 789 868 955 1,051 # of yearly meetings 2 56 56 56 56 # of party of record notification letter mail-outs 2 5,846 6,431 7,074 7,781 # of oral argument requests received 2 235 259 285 294

Effectiveness % of applications processed within 10 days 2 100% 100% 100% 100% % of evidence from yearly meetings processed and mailed within 24 hours

2 100% 100% 100% 100%

% of party of record notification mail-outs within 20 days of BOCC Land Use Meeting

2 100% 100% 100% 100%

% of oral argument requests copies and set out for pickup by county departments within 24 hours

2 100% 100% 100% 100%

Lobbyist Registration/Expenditures Workload/Demand

# of registrations processed per year 3 177 440 215 237 Effectiveness

% of registrations posted on the Clerk's internet monthly 3 100% 100% 100% 100% continued


SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

BOCC Research Workload/Demand

# of research requests per year 1 393 432 475 523 # of copies per year 1 5,350 5,885 6,474 7,121 # of CD's and tapes per year 1 106 117 129 142 # of e-mails/faxes per year (per page) 1 116 128 141 155

Effectiveness % of requests processed within 48 hours 1 95.0% 95.0% 95.0% 95.0%

BOCC Accounting – Expenditures Workload/Demand

# of transactions pre-audited & posted per year 4 378,999 360,951 343,763 343,763 # of county departments serviced 4 32 32 32 32 # of independent agencies using payment system – limited svc 4 6 6 6 6 # of independent agencies using payment system – full service 4 21 21 21 21 # of payment requests quality reviewed prior to payment generation

4 6,000 5,714 5,442 5,442

# of special check handling requests 4 3,966 3,777 3,597 3,597 # of payment requests post audited against payment type 4 614,000 584,762 556,916 556,916

Efficiency # of transactions posted per FTE per year 4 14,037 13,369 12,732 12,732 personnel costs per transaction 4 $4.09 $4.23 $4.33 $4.33

Effectiveness % of transactions timely processed 4 98.0% 98.0% 98.0% 98.0% % Florida Prompt Payment Act compliance 4 98.0% 98.0% 98.0% 98.0%

BOCC Accounting – Revenues Workload/Demand

# of county departments cash collection sites serviced 4 136 136 136 136 # of independent agencies cash collection sites serviced 4 11 11 11 11 # of cash collection documents received per year 4 12,668 12,500 12,500 12,500 # of transactions pre-audited and posted per year 4 207,724 201,500 201,500 201,500 # of bank accounts monitored daily 4,5,7 11 11 11 11 # of returned checks processed – water resources & fire rescue 4,5,7 1,355 1,500 1,500 1,500 # of returned checks processed – all other departments 4,5,7 358 400 400 400 # of cash collection site visits performed monthly 4 2 2 2 2 # of cash collection site bank bags transported per year 4 2,077 2,100 2,100 2,100 # of bus pass sales to eligible county employees 4 4,792 4,800 4,800 4,800

Efficiency # of transactions posted per FTE per year 4,5 41,545 40,300 40,300 40,300 personnel costs per transaction 4,5 n/a $1.36 $1.39 $1.39 # of days to process returned checks 4,7 1 1 1 1

Effectiveness % of cash collection documents audited and posted within 2 days 4 100% 100% 100% 100% % of bank deposit errors/irregularities discovered within 1 weeks 4,5,7 90.0% 90.0% 90.0% 90.0% % of transactions processed timely 4 98.0% 98.0% 98.0% 98.0% continued


SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

BOCC Accounting – General Ledger Reconciliation Workload/Demand

# of bank reconciliations completed monthly 5,7 14 11 11 11 # of bank accounts monitored daily 5,7 11 11 11 11 # of accounts receivable ledgers/systems reconciled monthly 5 16 16 20 20 # of accounts receivable invoices generated 5 401 401 500 500 # of escrow accounts monitored and/or reconciled monthly 5 976 980 980 980 # of escrow payments processed 4 630 650 650 650 # of unclaimed checks voided into escrow 4,5 973 920 950 950 # of claims processed for unclaimed funds 4,5 61 150 150 150 # of unclaimed checks escheated to State 4,5 912 770 800 800 # of returned checks monitored for collection/department disposition

4,5 358 400 400 400

# of returned checks written off as bad debt 4,5 111 150 175 175 # of financial reports/schedules prepared 5 376 376 376 376 # of transactions pre-audited & posted 4,5 13,473 13,070 13,070 13,070

Efficiency # of bank reconciliations completed within 30 days of month end 5,7 14 11 11 11 # of accounts receivable ledgers/systems reconciled within 30 days of month end

5 16 16 20 20

# of transactions posted per FTE per year 4,5 3,368 3,268 3,268 3,268 personnel costs per transaction 4,5 n/a $20.96 $21.27 $21.27

Effectiveness % of transactions processed timely 4 98.0% 98.0% 98.0% 98.0% % of accounts timely reconciled 5 100% 100% 100% 100%

BOCC Accounting – Administrative Support Workload/Demand

# of mail deliveries received per day 4 4 4 4 4 # of checks released at counter 4 16,102 15,335 14,605 14,605 # of handwrite checks produced – payroll 4 264 250 250 250 # of documents generated and processed for retention 6 96,684 92,080 87,695 87,695 # of document requests retrieved 6 7,266 7,500 7,500 7,500 # of document requests re-filed 6 7,266 7,500 7,500 7,500 # of record retention boxes transferred to the warehouse 6 310 400 400 400 # of signature & delegated signature authorization forms received 4 1,777 1,800 1,800 1,800 # of warrant reports compiled & reported in board meeting minutes

6 52 30 24 24

Effectiveness % of mail deliveries processed within 2 hours of delivery 4 100% 100% 100% 100% % of documents generated & filed within 1 day 6 100% 100% 100% 100% % of document requests retrieved or re-filed within 1 hours 6 100% 100% 100% 100% # of signature & delegated signature authorization forms placed on record within 1 day

4,6 100% 100% 100% 100%

continued


SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Payroll Workload/Demand

# of checks issued 8 185,777 190,140 187,200 185,770 # of employees per pay cycle 8,9 7,145 7,310 7,200 7,145 # of deduction payments reconciled and paid 10 1,352 1,180 1,180 1,180

Efficiency # of payroll checks per FTE (average) 8 16,888 17,290 17,018 16,888 # of payroll deduction payments made per FTE 10 122 110 110 110 # of back up documents scanned & indexed within each 2 weeks 11 20,000 20,000 20,000 20,000

Effectiveness % of payments for deductions made within two days of payday 10 100% 100% 100% 100% % of rewrite checks to generated checks (combined) 8 .11% .15% .15% .15% Clerk 8 .13% .13% .13% .13% BOCC 8 .10% .15% .15% .15% % of back up documents scanned & indexed within each 2 weeks 11 100% 100% 100% 100% % of insurance deductions reconciled by 5th of following month 9,10 100% 100% 100% 100% % of time reconciliation done by end of month 9 100% 100% 100% 100% % of G/L interfaces reconciled by pay day 8,9 100% 100% 100% 100%

System Support Workload/Demand

# of new vendors established 12 6,998 7,068 7,139 7,210 # of batch jobs and standard reports submitted 12 10,195 9,352 9,446 9,540 # of 1099 notices mailed to vendors 12 n/a 2,124 2,145 2,166 # of IRS B-Notices mailed to vendors 12 n/a 228 225 223 # of table maintenance changes completed 13 n/a 220 222 224 # of yearly external auditors reports requested 15 n/a 31 33 36 # of Public Records requests 15 n/a 29 30 31 # of Ad Hoc report requests 15 n/a 3,392 3,426 3,426 # of training classes conducted 13 131 124 126 127 # of students trained 13 523 569 581 587 # of users established in system 13 9,030 9,362 9,456 9,551 # of program maintenance requested/completed 14 423/346 427/349 431/352 435/356 # of program enhancements requested/completed 14 136/129 137/130 138/131 139/132 # of images scanned and indexed 13 44,958 4,042 4,062 4,123 # of notifications to system users 12 n/a 830 838 846 # of meetings facilitated 14 n/a 74 75 76

Efficiency Average operational unit cost per customer 12,13,15 $38.60 $50.78 $50.78 $50.78 Average training & support unit cost per customer 13,14,15 $38.60 $52.46 $52.46 $52.46

Effectiveness # of hours to reset passwords 13 1 1 1 1 # of days to establish new application users security 13 3-5 3-5 3-5 3-5 # of days to change/terminate application users security 13 1 1 1 1 % of accuracy on establishing application securities 13 99.0% 99.0% 99.0% 99.0% continued


SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

BOCC Finance-Countywide Financial Reporting Workload/Demand

# of major annual financial reports produced 17 3 3 3 3 # of federal and state grant programs or projects monitored 24 228 215 210 225

Efficiency grants monitored per FTE (in millions) 24 $110 $115 $120 $125

Effectiveness obtain Certificate for Achievement for Excellence. in Financial Reporting (CAFR)

18 yes yes yes yes

obtain award for Outstanding Achievement in Popular Annual Financial Reporting (Annual Report Summary)

18 yes yes yes yes

receive unqualified audit opinion from County's CPA on: CAFR 19 yes yes yes yes Single Audit document 19 yes yes yes yes Water and Wastewater System Enterprise Fund 19 yes yes yes yes Solid Waste Resource Recovery Enterprise Fund 19 yes yes yes yes

BOCC Finance-Budget Monitoring Workload/Demand

# of BOCC budget amendment agenda items reviewed 22 367 380 375 375 # of line items adjusted via budget amendment 22 4,043 4,000 4,000 4,000 # of review comments on County Administrator's Recommended Budget

22 297 200 200 200

# of account codes created in the financial accounting system 22 1,144 1,000 1,000 1,000 Efficiency

# of budget amendment line items adjusted per FTE 22 2,021 2,000 2,000 2,000 # of financial system account codes created per FTE 22 572 500 500 500

Effectiveness % of approved budget amendment line items entered timely in financial system

22 100% 100% 100% 100%

% of account codes created within 1 day of request date 22 100% 100% 100% 100% BOCC Finance-Capital Asset Reporting Workload/Demand

total value of all County assets controlled excluding infrastructure (in millions)

20 $2,156 $2,300 $2,600 $2,800

capital acquisitions recorded in the asset records during the fiscal year (in millions):

governmental and internal service funds 20 $217 $230 $250 $260 enterprise funds 20 $255 $250 $260 $265 Total acquisitions 20 $472 $480 $510 $525 completed CIP projects transferred to depreciable assets 20 $101 $125 $135 $150 capital asset disposals 20 $43 $50 $60 $65 Total fiscal year activity 20 $616 $655 $705 $740

continued


SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

BOCC Finance-Capital Asset Reporting (continued) Efficiency

total assets recorded, disposed, reconciled (in millions) 20 $616 $655 $705 $740 volume (in millions) per FTE 20 $308 $328 $352 $370 assets inventoried (in millions) 20 $345 $360 $370 $375 volume (in millions) per FTE 20 $172 $180 $185 $188

Effectiveness asset transactions recorded/reconciled 20 100% 100% 100% 100%

BOCC Finance-Debt Management Workload/Demand

# of bond issues outstanding 21 21 22 24 26 value of bonds outstanding (in millions) 21 $918 $1,100 $1,300 $1,500 value of commercial paper outstanding (in millions) 21 $123 $100 $150 $175 total debt service payments (in millions) 21 $181 $195 $210 $225 # of debt service payments 21 42 44 48 52 # of escrowed bon issues outstanding 21 4 4 4 5 amount of the defeased/escrowed debt (in millions) 21 $115 $100 $95 $105 # of arbitrage rebate reports prepared during fiscal year 21 21 20 22 24 # of new and refunding bonds issued during fiscal year 21 2 2 2 2 face value of bonds issued (in millions) 21 $210 $75 $200 $300 face value of commercial paper notes issued during fiscal year (in millions)

21 $76 $100 $150 $175

# of bond covenant tests prepared 21 21 22 24 26 Effectiveness

transactions recorded accurately and timely 21 100% 100% 100% 100% debt payments made timely 21 100% 100% 100% 100%

BOCC Finance-Enterprise Fund Financial Reporting Workload/Demand

# of audited financial reports prepared 17 2 2 2 2 # of quarterly financial reports prepared 17 6 6 6 6 total annual enterprise fund revenues (in millions) 17 $360 $405 $410 $415 total annual enterprise fund expenses (in millions) 17 $296 $308 $312 $318 total enterprise fund annual debt service (in millions) 17 $40 $43 $45 $47 # of bond issues outstanding 17 3 4 5 5 value of outstanding bonds (in millions) 17 $285 $400 $510 $505 # of bonds issued during fiscal year 17 0 1 1 0 face value of bonds issued (in millions) 17 $0 $150 $100 $0 total enterprise funds assets (in millions) 17 $1,621 $1,825 $1,890 $1,995 total enterprise funds liabilities (in millions) 17 $419 $525 $600 $650 total enterprise funds net assets (in millions) 17 $1,202 $1,300 $1,310 $1,320

Effectiveness unqualified audit opinions 19 yes yes yes yes financial reports distributed timely 17 yes yes yes yes met rate covenant test 17 yes yes yes yes continued


SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

BOCC Finance-Investments Workload/Demand

book value of portfolio (beginning of year – in millions) 23 $1,616 $1,672 $1,500 $1,400 # of new securities transactions processed 23 148 170 170 170

Effectiveness monthly reports distributed timely 23 yes yes yes yes maintenance of diversified portfolio 23 yes yes yes yes maintenance of liquidity and safety 23 yes yes yes yes legal investments 23 yes yes yes yes

Clerk to the Board Administration Workload/Demand

# of regular Board meetings 25 21 24 24 24 # of workshop meetings 25 13 21 23 23 # of BOCC Awards & Recognition ceremonies 25 4 0 0 0 # of BOCC Master Calendars prepared/published 25 53 52 52 52 # of incoming mail items 25 13,756 19,000 19,000 19,000 # of Chairman’s correspondence/letters 25 n/a 150 150 150 # of Boards, Councils and Commissions 26 49 50 50 50 # of positions on Boards, Councils and Commissions 26 542 555 555 555 # of applications processed for vacancies 26 316 220 220 220 # of press releases for openings 26 9 8 8 8 # of individuals with Financial Disclosure Requirements 27 457 462 462 462

County Audit Workload/Demand

# of audit reports issued 28 7 8 8 8 # of follow-up reports issued 29 8 6 6 6 # of special investigations 30 1 2 2 2

County Audit (continued) Efficiency

# of audit reports (regular, follow-up, special) per FTE 28-30 1.60 1.60 1.60 1.60 Effectiveness

% of recommendations implemented as of follow-up date 28 41.0% 80.0% 80.0% 80.0% % of follow-up audits performed within 6-12 months of the original audit

29 100% 100% 100% 100%

Mail Services Workload/Demand

# of pieces of incoming mail 31 1,957,428 2,016,150 2,076,635 2,138,934 # of pieces of outgoing mail 32 2,789,065 2,872,736 2,958,919 3,047,686 # of pieces of interoffice mail 33 1,556,390 1,603,081 1,651,174 1,700,709 # of checks/accounting letters 34 91,326 94,065 96,887 99,794 # of stops 31-33 282 282 287 292

Efficiency # of pieces of incoming mail per FTE 31 155,394 160,055 164,857 169,803 # of pieces of outgoing mail per FTE 32 214,543 220,979 227,609 234,437 # of pieces of interoffice mail per FTE 33 119,722 123,313 127,013 130,823 # of stops per FTE's 31-33 21.6 21.6 22.0 22.4

Effectiveness % of mail received that is delivered 31-33 99.9% 99.9% 99.9% 99.9%

CODE ENFORCEMENT Additional Services/Measures

SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Condemnation and Removal of Dangerous Structures Workload/Demand

# Hazardous structures Identified 80 50 50 50 Efficiency

Average time to demolition (removal) 141 days 120 days 120 days 120 days Effectiveness

Number of dangerous building demolished (whether by contract or effective removal)

65 50 50 50

CDBG Funded Inspections Workload

# of Proactive violations addressed in CDBG target areas 3,414 3,500 3,500 3,500 Efficiency

# of violations addressed per CDBG funded position 683 700 700 700 Effectiveness

% of those violations resolved within the same fiscal year 79.64% 80% 80% 80%

COMMUNITY LIAISON SECTION Additional Services/Measures

SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Americans with Disabilities Act Liaison (continued) Efficiency

cost of print material to number distributed --- --- --- --- Effectiveness

% of queries responded to within 24 hours 95.0% 95.0% --- --- % customer satisfaction surveys that are rated as "good" or "excellent"

93.0% 93.0% --- ---

Asian-American Affairs Liaison 1 Workload/Demand

# of community meetings/programs as County advocate includ-ing coordination and assistance with inter-county, state and international groups

410 410 --- ---

# of Heritage events 1 1 --- --- # of workshops/seminars/presentations planned and conducted 6 6 --- --- # of media outreach/contacts 6 6 --- --- # of HTV shows planned and conducted 1 1 --- --- # of public information pamphlets/media items 210 210 --- --- # of interdepartmental coordination efforts 14 14 --- --- # of queries received and handled 570 570 --- ---

Efficiency cost per Heritage event not provided not provided --- --- ratio of sponsorship $ to value to County $ not provided not provided --- ---

Effectiveness % of queries responded to within 24 hours 90.0% 90.0% --- --- % efforts with satisfactory arbitration/resolution 96.0% 96.0% --- ---

Hispanic Affairs Liaison 1 Workload/Demand

# of community meetings/programs as County advocate 110 110 --- --- # of Heritage events 1 1 --- --- # of workshops/seminars/presentations planned and conducted 16 16 --- --- # of media outreach/contacts 30 30 --- --- # of HTV shows planned and conducted 12 12 --- --- # of public information pamphlets/media items 12 12 --- --- # of interdepartmental coordination efforts 30 30 --- --- # of queries received and handled 2,500 2,500 --- ---

Efficiency cost per Heritage event not provided not provided --- --- ratio of sponsorship $ to value to County $ not provided not provided --- ---

Effectiveness % of queries responded to within 24 hours 90.0% 90.0% --- --- % efforts with satisfactory arbitration/resolution 90.0% 90.0% --- ---

(continued)

COMMUNITY LIAISON SECTION Additional Services/Measures

SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Criminal Justice Liaison 1,3 Workload/Demand

external assignments with imposed deadlines 82 49 --- --- numbers of units of service (UOS) 77,007 59,218 --- --- # of community meetings/programs/events as County advocate 99 87 --- --- amount of criminal justice funds managed $12.9 million $10.7 million --- ---

Efficiency use external meetings to develop collaborative strategies 90 76 --- --- external assignment completion by deadline 95.0% 95.0% --- --- funds leveraged from contract providers for criminal justice 0 0 --- --- number of UOS delivered 65,455 50,335 --- ---

Effectiveness % of customer satisfaction surveys that are rated as good or excellent

92.0% 92.0% --- ---

% of UOS delivered:UOS contracted 85.0% 85.0% --- --- collaborate to reduce crime rate to the lowest of the seven largest urban counties

5th lowest 5th lowest --- ---

*Estimates.

COMMUNICATIONS DEPARTMENT Additional Services/Measures

SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Internet and Intranet Services 3 Workload/Demand

# of new service requests for Internet and Intranet 2,508 2,890 3,345 3,662 Efficiency

Our cost per hour vs. industry standard hour $39 / $68.2 $39.6 / $68.7 $40 / $69.2 $40.6 / $72.1 Effectiveness

# of Internet visits per month 271,271 298,394 311,105 320,466 Citizen Boards Support 4 Workload/Demand

# of new code enforcement cases 1,963 1,975 1,988 2,013 Efficiency

$ processing costs per new case $18.00 $17.64 $17.80 $17.97 Effectiveness

% of code enforcement processed within 30 days 100% 100% 100% 100% Printing Services 5 Workload/Demand

# of impressions-copy center & convenience copiers 21,906,316 24,000,000 24,000,000 25,000,000 Efficiency

cost per impression/industry standard $.0156/$.045 $.0163/$.045 $.0163/$.045 $.0165/$.048 Effectiveness

% of impressions produced at or below industry standards 100% 100% 100% 100%

CONSUMER PROTECTION AND PROFESSIONAL RESPONSIBILITY AGENCY Additional Services/Measures

SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Public Education 2,4 Workload/Demand

# of public meetings, events and media contacts 74 80 # of visitors to Consumer Protection Agency webpage 35,325 30,000

Efficiency avg. # of attendees per public meeting and event 81 60 # of consumer pamphlets distributed 11,595 20,000

Effectiveness avg. # of consumer pamphlets distributed per event 156 250 avg. # of FTE hours per outreach event 4 4 % citizens rating service good, excellent or outstanding 100% 100%

Professional Responsibility Investigations 5 Workload/Demand

# of EEO/discrimination investigations opened 56 60 # of ethics/integrity investigations opened 74 90 # of investigations reviewed for or referred to other departments 25 25

Efficiency # of investigations per Investigator 38.8 58.33 # of employees per Investigator 1,375 1,833

Effectiveness avg. time to make initial investigative report (in days) 2 5 avg. length of investigation (in days) 36.9 55 % of investigations that allegations are founded 25.4% 35.0%

Employee Training 6 Workload/Demand

# of training sessions conducted on professional responsibility 28 28 # of Newsline, COIN, or other media events 0 0

Efficiency avg. cost per training session $100.00 $115.00

Effectiveness avg. # of attendees per training session 20 20 % of participants rating training good, excellent, or outstanding 95.0% 95.0%

Hotline and Internal Complaints 7 Workload/Demand

# of Hotline calls received 25 36 # of other calls received 1,040 1,250 # of emails as internal complaints or inquiries 65 72

Efficiency # of calls or other contacts per Investigator 350 417

Effectiveness avg. time to respond to employee or citizen "Hotline" contact (in hours)

3.0 3.5

Professional Responsibility program cost per capita $.25 $.25

DEBT MANAGEMENT Additional Services/Measures

SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Financial Advisory Services 2 Workload/Demand

# of new financial and credit analyses 14 16 28 28 # of financial issues of authorities, departments and other agencies reviewed and evaluated

12 18 31 31

# design/oversight of strategic plans and financial management of Enterprise Funds and Affordable Housing Dept.

4 4 6 6

# of miscellaneous financial advisory services 86 92 117 122 Efficiency

cost (Char. 10, 30 & 60) per combined Financial Advisory Workload Units

$7,938 $7,440 $5,113 $5049

Effectiveness % consistent application of sound financial business principles and compliance with outstanding debt covenants 100% of the time

100% 100% 100% 100%

Municipal Securities Market Compliance & Disclosure 3 Workload/Demand

prepare Secondary Market Disclosure Report 1 1 1 1 Efficiency

cost (Character 10) per unit $1,858 $1,955 $2,052 $2,155 Effectiveness

% completion of Secondary Market Disclosure Reports in a timely manner

100% 100% 100% 100%

# of regulatory actions against the County 0 0 0 0 Financial & Credit Evaluations of Conduit Bond Issues 4 Workload/Demand

# of CDD applications evaluated 12 15 5 5 # of conduit bond transactions evaluated 6 8 5 8

Efficiency cost (Char. 10) per unit $1,103 $1,159 $1,201 $1,220

Effectiveness # of defaulted conduit bond issues 0 0 0 0

Combined Services Efficiency Measure Efficiency

total department cost per combined # of all Workload/Demand units

$5,037 $4,700 $3,693 $3,536

ECONOMIC DEVELOPMENT Additional Services/Measures

SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Small Business Development (continued) Effectiveness

% of SBIC requests responded to in 3 days 100.0% 98.0% 98.0% 98.0% % of client satisfaction with services of SBIC (score of 1 to 5, highest)

99.0% 98.0% 98.0% 98.0%

% of customer satisfaction with workshop (score of 1 to 5, highest)

96.0% 96.0% 96.0% 96.0%

% increase in technical assistance in Enterprise Zone*** -27.0% 2.0% 2% 2% % increase in new jobs in Enterprise Zone 127.0% 2.0% 2% 2% % of requests responded to within 3 days 100.0% 80.0% 96.0% 96.0%

MBE/SBE Program 3 Workload/Demand

# of MBE bid reviews completed 481 456 458 466 # of MBE certifications/SBE registrations processed** 282 277 210 290

Efficiency # of bid reviews per FTE 160 152 153 155

Effectiveness % of construction projects which met the DM/DWBE goal 68.0% 68.0% 69.0% 70.0% % of time for certification/registrations processed/approved 75.0% 75.0% 75% 75% total $ of MBE/SBE contracts $12,908,368 $13,038,755 $13,170,459 $13,303,494

Agriculture Industry Development 4 Workload/Demand

# of agriculture projects facilitated 59 60 60 60 # of contacts/meetings 1,972/111 1,500/110 1,400/110 1,400/110

Efficiency ratio of resolutions to projects 51:59 48:60 45:60 45:60

Effectiveness # of agriculture projects resolved 51 48 45 45 % of agriculture inquiries responded to in 24 hours 97.0% 95.0% 95.0% 95.0%

Tourist Development 5 Workload/Demand

# of tourism/TDC technical assistance (TA) consults 296 310 326 342 # of TDC contracts administered 21 21 21 21

Efficiency average # of tourism TA consults per month 25 26 27 29

Effectiveness % increase in tourism/TDC TA consults 5.0% 5.0% 5.0% 5.0% % of contracts monitored 4 times per year 100% 100% 100% 100% % of tourism requests responded to within 3 days 98.0% 95.0% 95.0% 95.0% continued

ECONOMIC DEVELOPMENT Additional Services/Measures

SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Strategic Plan--Goal 2 Local Average Wage (Goal 2, A) County $40,938 $41,700 $42,534 $43,810 State --- --- --- --- Federal --- --- --- ---

-BLS Second Quarter 2008 of County Employment and Wages annualized wage

County residents living in poverty (Goal 2, B) County 11.8% 11.8% n/a n/a State --- --- n/a n/a

-US Census Bureau's Small Area Income & Poverty Estimates, 2004

Annual unemployment rate (Goal 2, C) County 7.8 --- n/a n/a State 7.8 --- n/a n/a Federal 7.1 --- n/a n/a

-Florida Agency for Workforce Innovation, December 2008 Annual employment growth (Goal 2, D) County 2.2% -3%*** 0% 2% State --- --- --- --- Federal --- --- --- ---

-Agency for Workforce Innovation (January 23, 2009) December Employment Figures Dec 2007-Dec 2008

*In FY08, official preliminary data indicates a net total job loss of 10,540 for Hillsborough County, in large part due to the national economic downturn. During this same period, new job announcements of 1,258 represent an offset to those job loses an equivalent of *12%.

**Certification & registration of DM/DWBE & SBE firms are for a two-year period.

*** The decrease in Technical Assistance (TA) is due to the change in calculating the TA boundaries. In FY07, the TA reflected assistance provided to the entire zip code areas of 33612 and 33613. For FY 08, the TA reflects assistance provided to those exclusively located in the University Area Enterprise (UAEZ) boundaries. This is a much smaller service area; however, it more accurately reflects assistance given to the targeted area of UAEZ businesses.

ENVIRONMENTAL PROTECTION COMMISSION Additional Services/Measures

SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Waste Management 3 Workload/Demand

# of permits issued 27 20 20 20 # of SQG inspections conducted per year 1,612 2,000 2,000 2,000

Efficiency # of SQG inspections conducted per inspector per year 322 320 320 320

Effectiveness % of facilities found to be in compliance 70% 50% 50% 50% % of facilities found to be in compliance within one year of initial inspection

100% 100% 100% 100%

Wetland Management 4 Workload/Demand

# of assessment reviews 3,126 3,300 3,300 3,300 # of active mitigation compliance projects per year 200 202 200 200

Efficiency # of assessment reviews per inspector 378 388 388 388 # of mitigation compliance inspections per inspector per year 266 269 270 270

Effectiveness % of permits processed meeting timeline requirement 95% 95% 99% 99% % of sites initially found to be in mitigation compliance 91% 91% 92% 92% % of sites found to be in mitigation compliance within one year of initial inspection

95% 95% 90% 92%

Environmental Resources Management 5 Workload/Demand

# of water quality stations monitored per month 139 141 144 144 # of benthic sampling units processed per year 1,075 1,245 1,200 1,200 # of citizen complaints received regarding water quality issues 35 32 35 35 # of ecological monitoring stations evaluated per year 85 63 106 106 # of active PRF and GSTF projects managed per year 43 40 40 40 # of artificial reef construction/monitoring events 6 5 6 6 # of requests for monitoring data from external users 37 36 40 40

Efficiency # of water quality stations monitored per Environmental Scientist/Technician per month

46 47 48 48

# of benthic sampling units processed per Env'l Scn/Tech per year

215 310 300 300

# of citizen complaints regarding water quality issues responded to per .20 FTE per year

35 32 35 35

# of ecological monitoring stations evaluated per FTE per year 26 42 71 71 # of active PRF and GSTF projects managed per year per FTE 31 28 28 28

Effectiveness % of water quality monitoring stations sampled per year 98% 98% 100% 100% % of benthic monitoring stations sampled per year 100% 100% 100% 100% % of citizen complaints regarding water quality issues responded to within 7 days

100% 95% 95% 95%

% of ecological monitoring stations reinspected within 24 months 75% 100% 100% 100% All Divisions

Customer Satisfaction-maintain a customer satisfaction rating of 90%

1-5 97% 97% 97% 97%

FIRE RESCUE DEPARTMENT Additional Services/Measures

SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

ALS Personnel & Transport Unit Response Times 1,2,4 Workload/Demand

# of responses 57,511 59,236 61,013 62,843 # of transports 32,691 33,804 33,747 34,760

Efficiency average response time countywide (ALS Transport) 7.8 min 7.8 min 7.8 min 7.8 min % value of citizen's perceived worth of emergency services 89.0% 90.0% 90.0% 90.0%

Effectiveness % of ALS transport unit response time within 8 minutes --- --- % of ALS transport unit response time within 9 minutes2 70.8% 70.8% 70.8% 70.8%

% of ALS personnel within 7 minutes2 67.30% 67.30% 67.3% 67.3% Volunteer Firefighter Program 6 Workload/Demand

average # of active volunteers 170 170 170 170 Efficiency

average # having excess of one year service 140 145 145 145 Effectiveness

% of volunteer retention with excess of one year service 82.0% 85.0% 85.0% 85.0% Training Program 6 Workload/Demand

# of personnel: career/volunteer 815/170 825/170 824/170 824/170 Efficiency

# of training hours: career (average of 50 hours per person) 36,309 42,250 41,200 41,200 volunteer (average of 45 hours per person) 9,412 7,650 7,650 7,650

Effectiveness % of training hours goal achieved per person (career-50 hours/volunteer-45 hours)

90%/123% 117%/100% 117%/100% 117%/100%

Fire Prevention Inspection Program 7 Workload/Demand

# of structures needing annual inspection2 48,921 48,921 48,921 48,921 # of annual inspections performed 32,486 35,864 39,450 43,395 # of annual new construction inspections performed 3,014 2,380 2,142 2,570 # of annual re-inspections3 7,191 6,820 7,161 7,519 # of annual school inspections performed 1,702 1,884 1,922 1,960 # of educational programs conducted/citizens contacted4 905/293,264 900/246,510 910/249,249 912/249,279 # of Plans reviewed5 2,759 2,781 2,642 2,906 # of structure fires annually in Hillsborough County 709 706 716 723

Efficiency average fee per inspection $35.32 $33.10 $31.14 $29.30 average workload (inspections) per Inspector 1,547 1,708 1,879 2,066 total fees collected for inspections $1,146,975.72 $1,187,119.87 $1,228,669 $1,271,672 total fees collected for Plans Review $400,141.58 $380,812.80 $380,717.00 $388,332.00 # of false alarms responded to annually/annual revenue 3,755/$7,974 3,356/$4,400 3,288/$8,220 3,222/$8,056 (continued)

FIRE RESCUE DEPARTMENT Additional Services/Measures

SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Fire Prevention Inspection Program (continued) Effectiveness

% of commercial occupancies inspected 66.41% 73.3% 80.64% 88.7% # of fires investigated/cases closed/arrests 464/213/11 340/120/24 358/189/12 361/180/11 # of fire fatalities/injuries 8/30 4/16 3/15 2/12 % of plans reviewed within 45 days 100% 100% 100% 100% 2All types of structures that require ongoing inspection, including commercial/industrial, public structures, apartment complexes, nursing homes/hospitals, and day care facilities.

3Inspections requiring an HCFR Inspector to return to correct deficiencies found at the first or subsequent inspection.

4Community Relations programs include fire safety, child fire-setter, drowning prevention, and related programs to reduce the need for Fire Rescue service.

5Examination of construction documents to include pre-engineered fire sprinkler and fire alarm systems for new and existing code compliance.

FLEET MANAGEMENT DEPARTMENT Additional Services/Measures

SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Equipment Repair & Maintenance Services (cont’) 8 Workload/Demand

Number of annual pump tests required n/a 75 75 75 Number of annual aerial tests required n/a 5 5 5

Efficiency Days out of service to complete pump test n/a 6 5 4 Days out of service to complete aerial test n/a 7 6 5

Effectiveness % of pump tests completed n/a 95% 100% 100% % of aerial tests completed n/a 80% 100% 100%

Fuel Services 9 Workload/Demand

# (gallons) of small quantity fuel deliveries 463,143 410,019 410,019 410,019 # (gallons) of contracted large fuel deliveries 1,916,706 1,833,418 1,833,418 1,833,418

Efficiency cost per gallon for small qty fuel deliveries $.33 $.35 $0.50 $0.50

Effectiveness % of time fuel is available 100% 100% 100% 100%

Parts Management 10 Workload/Demand

annual parts expense $1,956,580 $2,850,000 $2,750,000 $2,750,000 Efficiency

Operating expenses as a % of total parts cost 14.6% 14.0% 13.7% 13.7% Effectiveness

parts on-demand availability 87.9% 85.0% 82.0% 83% Fleet Contracts Management 11 Workload/Demand

# of contracts managed 55 55 65 65 # of blanket contracts managed 3 27 27

Efficiency average fleet contract processing time (in days) 30 30 30 30

Effectiveness % of operating expenses on contract 99.2% 99.0% 99.0% 99.0%

Equipment Acquisition 12 Workload/Demand

annual capital purchases $7,647,878 $10,000,000 $13,054,490 $13,782,677 Efficiency

time to complete FY orders 5 months 6 months 8 months 8 months Effectiveness

customer satisfaction rating service good to excellent 4.72 4.75 4.75 4.80 Motor Pool 13 Efficiency

average annual days rented 142 150 160 180 Effectiveness

customer satisfaction rating service good to excellent (4 to 5) 4.86 4.86 4.5 4.6

HEALTH AND SOCIAL SERVICES DEPARTMENT Additional Services/Measures

SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Client Assistance 2,3,11,14 Workload/Demand

total # of unduplicated households screened for GA2 20,440 22,000 23,500 23,000 total # of unduplicated households qualified/receiving GA2 14,518 15,000 15,900 15,700 total # of families housed through Section 8 program 2,004 2,010 2,010 2,010 # of clients completing and maintaining a budget (90 days) --- 100 110 120 # of clients opening IDA or savings account --- 50 60 70

Efficiency average annual cost of GA per household $350 $400 $400 $400 # of authorizations processed per FTE 335 350 350 350

Effectiveness # of families moved out of poverty --- 700 750 775 # of families with an inc of at least 1 lev on the ROMA scale --- 1,000 1,300 1,400

Sunshine Line 5,4,15 Workload/Demand

# of specialized transport trips (door-to-door) 196,468 202,365 208,400 214,600 Efficiency

overall average total cost per trip $10.89 $13.35 $13.35 $13.35 average total cost per bus pass2 $17.48 $17.33 $17.78 $18.23

Effectiveness % of transportation (door-to-door) trips on time 94.87% 90.0% 91.0% 91.0% % of customer satisfaction 94.0% 94.0% 94.0% 94.0%

Ryan White Program 9,15 Workload/Demand

# of unduplicated clients served 5,525 5,779 6,070 6,290 Total HIV grant funding secured $12,803,397 $13,169,674 $13,053,400 $13,053,400

Efficiency dollars per client served $2,076 $2,279 $2,150 $2,075

Effectiveness % providers compliant with contracts 99.6% 99.0% 99.0% 99.0% Achieve at least 85% on customer satisfaction surveys --- 90.0% 95.0% 95.0%

Homeless Case Management 7,15 Workload/Demand

# of homeless applicants screened for services (unduplicated) 1,451 1,550 1,900 2,000 # of homeless applicants accepted for services 1,058 1,100 1,450 1,520

Efficiency average annual dollars per homeless person assisted $639 $640 $675 $705

Effectiveness % of homeless stabilized and transitioned into housing 66.0% 75.0% 70% 70%

Summer Food Program for Children 8,15 Workload/Demand

# of lunches and snacks served to eligible children 719,301 748,073 748,000 748,000 Efficiency

average cost per lunch $2.55 $2.70 $2.90 $3.10 Effectiveness

% increase of lunches and snacks over prior year 8.07% 4.00% 0% 0% (continued)


SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Veterans Services 10 Workload/Demand

# of veterans, dependents, survivors assisted 33,515 34,000 34,500 35,000 Efficiency

cost to County per client assisted $12.30 $11.76 $11.59 $11.42 Effectiveness

% of customer satisfaction 97.8% 98% 95% 95% federal VA benefits to Hillsborough County citizens (in millions) $21.8 $22.5 $23.0 $23.5

Trauma Care 13 Workload/Demand

# of Trauma Audit Committee meetings 8 7 8 8 # of autopsies of institutional non-natural deaths reviewed4 256 270 270 270

Efficiency average attendance at Trauma Audit meetings 29 22 22 22

Effectiveness reduce/maintain Over triage to 15% or less 16.4% 15% 14.8% 14.5%

Section 8 Housing 11 Workload/Demand

# of applicants on the waiting list 3,000 3,000 3,000 3,000 # of rental vouchers processed (applications granted)4 2,004 2,010 2,010 2,010

Efficiency avg. number of days for enrollment period (apply to qualify) 40 40 40 40 # of Section 8 applicant cases per FT Housing Counselor 325 325 325 325

Effectiveness % of applicants on waiting list housed each year 6.6% 8.0% 8.0% 8.0%

Health and Social Services Team Goal 6 Workload/Demand

Community value of grants and other non ad valorem funding sources

$143,953,531 $153,077,774 $153,751,476 151,979,610

Efficiency # of new grant applications 8 8 8 8

Effectiveness $ increase of grant and other funding sources3 $3,460,216 $2,100,000 $2,100,000 $2,100,00

Prosperity Campaign 14 Workload/Demand

# of returns filed at free tax participation sites 9,622 10,103 10,600 11,100 # of persons receiving Credit Education 106 125 140 155

Efficiency $ return per tax return filed $819 $819 $819 $819

Effectiveness total $ returned to Hillsborough County residents (in millions) $7.88 $8.67 $9.50 $10.00 (continued)


SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

1Excludes the replacement cost of the Client Eligibility System (CLASS) and other indirect costs for ITS from the Trust Fund.

2For FY 11, we anticipate a slight upturn or improvement in the economy from FY10. This should result in a corresponding reduction in both the number of households being screened for services as well as the number of households qualified for financial assistance.

3The decrease in FY 09 projection is the result of a large multi year grant coming to a close. FY 10 and FY 11 projections are based on an average of the actual amounts received in the past 3 fiscal year and FY 09 projections. We are continuing to search for additional grant opportunities.

4The Section 8 Program has been approached by the Office of Affordable Housing, with the endorsement of the HUD office, to administer a Tenant-Based Rental Assistance Program targeting 50 households identified as homeless or victims of domestic violence. Annual allocation award projected at $350,000 for the new service

HUMAN RESOURCES DEPARTMENT Additional Services/Measures

SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Employee Group Health Insurance Program 2 Workload/Demand

# of wellness programs (Countywide) 108 113 118 124 # of wellness sessions/screenings (Countywide) 249 261 274 287 # of attendees for sessions/screenings (Countywide) 3,130 3,285 3,448 3,620 # of individuals receiving wellness counseling (Countywide) 917 963 1,011 1,061

Efficiency # of wellness programs per month (Countywide) 9 9 10 10 # of wellness sessions/screenings per month (Countywide) 20 21 22 23 # of program attendees per month (Countywide) 261 274 287 301 # of individuals receiving counseling per month 76 80 84 88

Effectiveness % of customer satisfaction with programs (Countywide) 95.0% 95.0% 95.0% 95.0% % of employees attending wellness programs (Countywide) 12% 13% 14% 15% % of employees receiving wellness counseling (Countywide) 8.7% 9.0% 9.5% 9.5%

Learning and Organizational Development 3 Workload/Demand

# of participants attending training 4,529 3,871 3,987 3,987 # of training classes 276 205 211 211 # of training hours 20,465 17,677 18,207 18,207 # of tuition reimbursement applications received 91 91 94 94

Efficiency # of training hours per participant 4.52 hrs 4.57 hrs 4.57 hrs 4.57 hrs # of tuition reimbursement applications approved 67 67 69 69

Effectiveness % of training requests filed within 90 days 98.0% 98.0% 98.0% 98.0% % of customer satisfaction from training classes 94.0% 95.0% 95.0% 95.0% % of tuition reimbursement budget disbursed 32% 60% 63% 63%

Records Management 4 Workload/Demand

# of public record requests and subpoenas 521 575 575 575 # of hours processing public records requests and subpoenas 815 1,150 1,150 1,150 # of HR imaged documents audited 98,378 108,000 108,000 108,000

Efficiency # of hours per public records requests and subpoenas 2.0 hrs 2.25 hrs 2.25 hrs 2.25 hrs

Effectiveness % of public records requests and/or subpoenas processed by due date

93.24% 90.0% 90.0% 90.0%

Employee Relations 5 Workload/Demand

# of performance/conduct management seminars 2 5 10 15 # of disciplinary consultations 3,672 3,855 4,047 4,249 # of policies revised and draft 7 5 5 5 (continued)


SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Employee Relations (continued) 5 Efficiency

# of performance/conduct management seminar attendees n/a 70 100 150 # of disciplinary recommendations rendered within 5 business days

n/a 54 60 65

Effectiveness % of supervisors and managers trained in performance/conduct mgmt

n/a 5% 5% 5%

% of disciplinary recommendations delivered with 5 business days

n/a 100% 100% 100%

Workforce Planning 6 Workload/Demand

# of background screens 766 1,444 1,200 1,100 # of executive and unclassified recruitments 8 10 10 10 # of executive and unclassified relocations 1 1 2 2 # of new hires processed 826 600 550 500 # of BF10 forms reviewed 187 187 70 70

Efficiency # of new hires processed within (3) business days 829 600 500 400 # of background screens completed within (3) business days 766 1,444 1,200 1,100 Avg cost of executive and unclassified recruitments $2,500 $2,500 $2,500 $2,500 Avg # of resumes received per recruitment 8 15 17 15 Avg cost of relocation expenses n/a $5,700 $5,700 $5,700

Effectiveness % of new hires processed within (3) business days 100% 100% 100% 100% % of background screens completed within (3) business days 100% 100% 100% 100% % of unclassified hires retained after (1) year 87.5% 100% 100% 100% % of unclassified promotions retained after (1) year 100% 100% 100% 100%

Labor Relations 7 Workload/Demand

# of positions represented by collective bargaining agreements 2,167 2,150 2,150 2,150 # of contingency staffing contracts 4 4 4 4 # of employment service contracts --- 3 3 3

Efficiency # of grievances that result in arbitration demand (stability) 4 2 2 2 avg. # of days to fill contingent staffing requests (availability) --- 7 7 7

Effectiveness % of arbitration demands per 100 bargaining unit employees --- .009% .009% .009% % of contingent staffing requests filled within 7 days --- 95% 95% 95% % of services contract utilizers reporting a satisfaction rating of 90% or better

--- 95% 95% 95%

(continued)


SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Risk Management-Claims Management 8 Workload/Demand

# of hours of safety training 15,484 17,000 17,000 17,000 # of safety training participants 3,324 3,645 3,645 3,645 # of workers' compensation medical claims 614 600 600 600 # of workers' compensation lost time claims 61 60 60 60 # of workers' compensation encounters 8,843 8,500 8,500 8,500

Efficiency # of safety training hours per participant 4.66 hrs 4.66 hrs 4.66 hrs 4.66 hrs # of workers' compensation encounters per FTE 3,500 3,500 3,500 3,500

Effectiveness % of customer satisfaction with safety 94.7% 94.0% 94.0% 94.0%

HRIS 9 Workload/Demand

# of Service Center and Payroll Self Serve help calls 1,274 1,300 1,300 1,300 Efficiency

average # of days for resolution of help calls 2.77 days 2.50 days 2.50 days 2.50 days Effectiveness

% of Service Center and Payroll Self Serve help requests resolved within 5 days

92.80% 95.00% 95.00% 95.00%

Strategic Plan Goal 4, Objective A 10 Workload/Demand

# of executive and unclassified recruitments 18 9 10 10 # of diverse applicants hired 6 3 4 4 # of executive and unclassified interviews monitored by HR staff 4 2 3 3

Efficiency % of qualified resumes received that were qualified diverse resumes

523 150 290 290

Effectiveness % of total executive and unclassified recruitments hired that were diverse applicants

33.0% 33.0% 40% 40%

% of diverse executive and unclassified hires retained after 1 year

100.0% 100.0% 100.0% 100.0%

% of EE0-4 job categories where Race/Ethnicity variation is 10% compared to U. S. Census Bureau of Statistics for this Metropolitan Statistical Area (MSA)

98.0% 98.0% 98.0% 98.0%

Strategic Plan Goal 4, Objective B 11 Workload/Demand

# of seminars conducted on Alternate Dispute Resolution (ADR) 1 1 2 4 # of employee complaints referred to ADR 4 5 6 7

Efficiency # of mgrs and supervisors who have attended ADR seminars 20 25 50 100 # of employee complaints resolved through ADR 2 5 6 7

Effectiveness % of mgrs and supervisors who have attended ADR seminars 9.5% 11% 25% 50% % of employee complaints resolved through ADR 50% 100% 100% 100%

INFORMATION AND TECHNOLOGY SERVICES DEPARTMENT Additional Services/Measures

SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Business Solutions/Services 6 Workload/Demand

# of strategic automation plan projects 48 30 30 30 # of unplanned projects (non-SAP) 27 25 25 25

Efficiency cost per hour of new project development $135 $140 $125 $130

Effectiveness % of all projects that are unplanned 36.22% 45.45% 45.00% 45.00% % of customer satisfaction w/Help Desk responsiveness 95.99% 95.00% 90.00% 90.00%

Information Distribution and Data Management Services 7,8 Workload/Demand

# of mini-computer systems managed 15 17 15 15 Efficiency

cost per mini-computer account $255 $200 $245 $255 Effectiveness

% of system uptime during business hours 99.74% 99.95% 99.95% 99.95% % of cases resolved by mini-computer staff within 3 days 62.12% 85.00% 85.00% 85.00%

LIBRARY SERVICES DEPARTMENT Additional Services/Measures

SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Information & Reference Workload/Demand

# of customer contacts 3 2,508,395 2,537,656 2,550,344 2,575,847 # of public computers & ratio to 2,000 population 4 # 1,233 &

2.05:2,000 # 1,194 &

1.96:2,000 # 1,200 &

1.91:2,000 # 1,200 &

1.90:2,000 Efficiency

# of customer contacts per capita 3 2.09 2.08 2.07 2.04 Effectiveness

% of customers whose questions were answered clearly 3 97.5% 94.0% 95% 95% Programming Workload/Demand

# of program participants 5 194,766 188,723 190,610 192,516 # of program sessions 5 8,304 8,387 8,434 8,450 # of hours of program sessions offered after 5 pm and on weekends

5 1,572 1,430 1,440 1,445

Efficiency average attendance per program session 5 23.5 22.5 22.6 22.7

Effectiveness % of customer satisfaction of those attending children's programming

5,6 95.0% 96.0% 95.0% 95.0%

% of program sessions offered after 5 pm and on weekends 5,6 18.9% 16.4% 17.1% 17% * Note: Per Audit Finding #3, Clerk of Circuit Court, Report #157, July 26, 2007, Patron database has been purged of uncollectible accounts.

METROPOLITAN PLANNING ORGANIZATION Additional Services/Measures

SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Monitor Transportation Systems & Annually Update Program of Committed Projects

2

Workload/Demand # of major road network segments 2,420 2,425 2,430 2,435 # major road network segments with deficient congestion levels 520 500 485 475 # of major road network segments with sidewalks 100% missing 360 355 350 345 # of traffic analysis forecast zones in trip demand model 760 760 760 760

Efficiency FTE positions per completed Transportation Improvement Program1

.35 .40 .35 .35

Effectiveness Maintain technical capacity & state/federal certification of MPO yes yes yes yes

Provide Technical Assistance, Coordination and Participation in Metropolitan Planning to Local Jurisdictions

3

Workload/Demand # of local congestion management, goods movement, and intelligent transportation system plans and studies completed

1 0 2 1

# of pedestrian, bicycle, and livable roadways plans and studies completed

2 1 2 2

# public transit & travel demand mgmt plans & studies completed 2 2 2 2 # of corridor and sub-area plans and studies completed 2 1 1 1 # of staff-supported public forums and events in the community2 60 75 65 65 # of newsletters distributed2 16,000 20,000 17,000 17,000 # of informational inquiries and public comments processed2 3,700 5,000 4,000 4,000

Efficiency response time to informational inquiries (days per inquiry) <1 day <1 day <1 day <1 day

Effectiveness avg. # of citizen participants at staff-supported public forums & events

60 60 60 60

Conduct Required Planning for the Transportation Disadvantaged

4

Workload/Demand # of transportation disadvantaged plans and studies completed 3 3 3 3 # of transportation disadvantaged residents 92,579 94,419 96,297 98,127

Efficiency FTE positions per completed transportation disadvantaged plan or study1

.37 .40 .38 .38

Effectiveness local planning agency grant submittal approved by Florida Commission for the Transportation Disadvantaged

yes yes yes yes

1Reflects hours recorded in Activity Tracking System (ACTS) at 1 FTE=220 working days/year=1,760 working hours/year.

2The MPO operates on a previously three-year, now five-year cycle to update the comprehensive Long Range Transportation Plan. Intensive public outreach efforts and processing of feedback occurs at key points in the cycle.

NEIGHBORHOOD RELATIONS Additional Services/Measures

SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Neighborhoods Conference 5 Workload/Demand

# attending 311 --- --- --- Efficiency

% increase in attendance 0 --- --- --- Effectiveness

% customer service survey responses excellent & good** 84.0% --- --- --- Community Based Planning 3 Workload/Demand

# of new plans outreached 2 --- --- --- Efficiency

# new and ongoing plans per coordinator 5 --- --- --- # of new citizens recruited for working committee 60 --- --- ---

Effectiveness # of new and continuing plans 32 --- --- ---

Recognition Programs 6 Workload/Demand

total FTE hours to administer 65 --- --- --- Efficiency

# of nominations received 44 --- --- --- Effectiveness

average staff hours per award given 3.14 --- --- --- Grant customer satisfaction surveys not in yet.

PLANNING AND GROWTH MANAGEMENT DEPARTMENT Additional Services/Measures

SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Zoning Administration 2 Workload/Demand

# of zoning counseling actions per year 4,206 3,000 3,100 3,100 # of rezonings, variances, special use applications per year 487 396 400 400

Efficiency mean # of zoning counseling actions per FTE 1,402 1,500 1,550 1,550 mean # of rezonings, variances, special uses per FTE 81 66 66 66 mean cost per action new new new new

Effectiveness # of zoning hearing cases appealed 0 1 2 2 % of zoning cases sustained* 95.4% 96.6% 96.0% 96.0% *The final arbiter of plan consistency is the BOCC.

Grants Administration 3 Workload/Demand

# of Grants sought 2 2 2 2 Efficiency

# of Grants awarded 2 2 2 2 $ value of Grants awarded per FTE 300,000 300,000 300,000 300,000 Value-Cost Ratio per FTE 3:1 3:1 3:1 3:1

Effectiveness The effectiveness of grants can only be described in qualitative terms. It is presumed that grant funds are beneficial for achieving such public purposes as historic preservation, brownfields redevelopment and long term disaster recovery plans. These will be explained more fully in the Department’s Annual Report.

Special Purpose Studies 4 Workload/Demand

# of Special Purpose Studies Requested 4 3 1 1 Efficiency

# of Special Purpose Studies per FTE 0.5 0.67 1 1 Cost of Special Purpose Studies per FTE new new new new

Effectiveness The effectiveness of special purpose studies can only be described in qualitative terms. It is presumed that studies are beneficial for deriving economic development policies, creating economic development corridors and supporting transportation task forces. These will be explained more fully in the Department’s Annual Report.

continued


SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Transportation Planning 5 Workload/Demand

# of zoning, concurrency and traffic operation reviews 1,243 750 750 900 Efficiency

# of reviews per FTE 414 250 250 300 % of reviews within 7 working days 90% 90% 90% 90%

Effectiveness # of access, intersection, and capacity improvements required 268 163 163 200

Impact Fees Administration 6 Workload/Demand

# of projects with impact fee accounts 424 470 580 530 Efficiency

# of impact fee accounts per FTE 106 106 130 133 Effectiveness

# of impact fee dollars collected in millions 20 20.5 25 28 % of impact fee dollars programmed for road improvements 98.0% 40% 40% 40% % of impact fee dollars programmed for schools 50% 50% 50% 50%

Development Plan Review 7 Workload/Demand

# of Preliminary and Construction Site Plan Submittals 449 140 300 400 # of Preliminary and Construction Site Plan Reviews 5,285 3,200 3,300 4,800 Total of all other reviews 6,873 4,640 4,700 5,200

Efficiency # of Preliminary and Construction Site Plans Reviewed Per FTE (reviewer)

278 168 174 253

# of Total Reviews Per FTE (reviewer) 640 412 421 526 Effectiveness

% of Preliminary Site Plans reviewed on-time 90% 90% 90% 90% % of Construction Plans Approved on-time 90% 90% 90% 90%

Development Inspection 8 Workload/Demand

miles of infrastructure inspected 174 290 35 35 Acres of commercial inspected 2,312 --- 1,332 1,332 Number of lot grading inspections --- --- 3,216 3,216

Efficiency miles of infrastructure inspected per FTE 22 41 7 7 Acres of commercial inspected per FTE 289 --- 233 233 Number of lot grading inspections per FTE --- --- 643 643 cost of inspections per mile $1,690 $1,760 new new

Effectiveness # of corrections issued 3,840 --- 3,080 3,080 continued


SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Land Use and Development Counseling 9 Workload/Demand

Total # of counseling cases 2,663 2,500 2,500 2,500 Efficiency

# of cases per FTE 665 625 833 833 Mean cost per case new new new new

Effectiveness The effectiveness of land use and development counseling can only be described in qualitative terms. It is presumed that counseling is beneficial for streamlining the development review process and minimizing errors. These will be explained more fully in the Department’s Annual Report.

Building Plans Review and Permitting 10 Workload/Demand

# of permit applications received --- --- 18,648 18,648 Efficiency

# of permit applications per FTE --- --- 1,434 1,434 mean cost per review --- --- --- ---

Effectiveness # of permits approved 28,338 20,994 20,994 20,994 % of Single Family permits completed within 10 days 85.0% 90.0% 90.0% 90.0% % of Commercial permits completed within 20 days new new 80.0% 80.0%

Building Inspection 11 Workload/Demand

# of inspections requested 166,624 120,000 120,000 120,000 Efficiency

mean # of inspections per FTE per day 19 21 21 21 mean cost per inspection --- --- --- ---

Effectiveness # of inspections completed 166,624 120,000 120,000 120,000 % of inspection requests completed within 24 hours 96.0% 95.0% 90.0% 90.0%

Hazard Mitigation and Disaster Recovery Planning 12 Workload/Demand

# of reviews for Elevation Certificates, LOMA/LOMR, Building Board cases

8,195 8,195 8,195 8,195

Efficiency mean # of reviews per FTE --- --- 6,000 6,000 mean cost per review --- --- new new

Effectiveness Community Rating Service rating 4 5 5 5 net total flood insurance savings 5,000,000 5,000,000 5,000,000 continued


SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Phosphate/Land Excavation Review 13 Workload/Demand

# of permit applications reviews 10 7 12 12 # of inspections requested 997 1,000 1,000 1,000

Efficiency # of permit applications per FTE 5 4 4 6 # of inspections per FTE 499 500 500 500 mean cost per review --- --- new new mean cost per inspection --- --- new new

Effectiveness % of projects in compliance 100% 100% 100% 100%

Contractor Licensing and Enforcement 14 Oct 2008–Present Workload/Demand

# of contractor license applications 852 1,040 1,040 1,040 # of contractor complaints 800 800 800 800

Efficiency # of contractor license applications per FTE 421 550 550 550 Cost of contractor licenses per FTE $35.96 $38.25 $40.00 $40.00 Cost of contractor investigations $200 $200 $200 $200 # of contractor investigations 439 400 400 400 Cost per investigation per FTE $35.38 p/h $38.16 p/h $40.26 p/h $42.25 p/h

Effectiveness Total License Revenue $455,075.44 $626,468 $626,468 $626,468 Total Fines and Penalties $57,310 $65,000 $65,000 $65,000

Signs 11 Workload/Demand

# of sign permit applications 1,095 361 361 361 # of sign permits 1,059 331 331 331 # of inspections 2,573 822 822 822

Efficiency # of sign permit applications per FTE 548 181 181 181 # of sign permits per FTE 530 166 166 166

Effectiveness Total Sign Permit Revenue $190,807 $143,166 $143,166 $143,166

Customer Satisfaction* 15 Workload/Demand

Point of Service comment cards distributed --- 1,500 1,500 1,500 Efficiency

Point of Service comment cards received 1,200 1,200 1,200 1,200 Effectiveness

% of customers rating performance 80% or higher 95.0% 95.0% 95.0% 95.0%

PLANNING COMMISSION Additional Services/Measures

SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Community/Neighborhood Planning & Other Requested Studies

2

Workload/Demand # of community/neighborhood plan meetings held 55 84 40 40

Efficiency # of community/neighborhood plans recommended to local government boards that are not adopted

0 0 0 0

Effectiveness % of plan recommendations that are not in conflict with the adopted Hillsborough County comprehensive plan

100% 100% 100% 100%

Countywide Long-Range Transportation Planning and Related Activities

3

Workload/Demand # of plans prepared as required to authorize federal transportation spending (LRTP, TIP, UPWP)

2 2 3 2

# of regional plans and studies completed under CCC auspices 3 2 2 2 # of public meetings of MPO & Committees 110 111 110 110

Efficiency FTE positions to prepare for and conduct MPO & Committee public meetings

2.16 2.25 2.20 2.20

avg. staff time per public meeting (in hours) 35 36 35 35 FTE positions per completed update of UPWP .80 .80 .80 .80

Effectiveness plans prepared as required to authorize federal transportation spending complete by required date and state/federally accepted

2 2 3 2

Hillsborough River Planning 4 Workload/Demand

# of River Board/TAC meetings held 15 14 14 14 Efficiency

% of River Board/TAC meetings where a quorum was present to conduct official business

100% 95% 100% 100%

Effectiveness % of time River Board/TAC minutes are prepared in time for review at the subsequent meeting

100% 100% 100% 100%

Single LPA for Hillsborough County & Jurisdictions Therein 5 Workload/Demand

# of meetings and public hearings of the Planning Commission 28 30 29 29 Efficiency

% of Planning Commission meetings and public hearings where a quorum was present to conduct official business

100% 100% 100% 100%

Effectiveness % of resolutions adopted consistent with the requirements of adopted bylaws & policies

100% 100% 100% 100%

PARKS, RECREATION AND CONSERVATION DEPARTMENT Additional Services/Measures

SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Therapeutic Programming 3 Workload/Demand

# of programmed therapeutic areas 8 8 9 10 # of therapeutic program visits 31,800 29,800 32,100 34,000 # of recreation clients served-Blaze 460 520 550 575 therapeutic programs, # of clients served 3,840 3,500 3,800 4,000

Efficiency % of customers satisfied and will return 96.0% 97.0% 97.0% 97.0%

Effectiveness % of therapeutic programs at capacity 93.0% 90.0% 95.0% 95.0%

Athletic Programming 3 Workload/Demand

Adult Sports Participation 5,500 9,000 10,000 11,000 Youth Sports Participation 30,000 34,000 35,000 37,000

Efficiency % of Youth Sports facilities at capacity 6 125.0% 105.0% 100.0% 100.0% % of Adult Sports facilities at capacity 6 153.0% 153.0% 153.0% 153.0%

Effectiveness % of customers satisfied (adult sports) 6 90.0% 95.0% 95.0% 95.0% % of customers satisfied (youth sports) 90.0% 95.0% 95.0% 95.0%

Regional Parks Programming & Maintenance 4 Workload/Demand

# of regional park visits 4,202,395 4,457,122 4,703,410 4,920,000 # of greenways and trails visits 330,086 338,274 346,590 351,000

Efficiency regional parks (per visit cost) $2.20 $2.07 $1.96 $1.92 greenways and trails (per visit cost) $2.47 $2.41 $2.35 $2.38

Effectiveness % of regional park customers satisfied 95.0% 95.0% 95.0% 95.0% % of greenways & trails customers satisfied 95.0% 95.0% 95.0% 95.0%

Management of Environmental Lands 5 Workload/Demand

ELAPP (# of sites/acreage) 55/44,766 56/44,850 57/45,000 59/46,000 # of Task Force projects 9 6 4 4 # of prescribed burns per year 31 45 50 50 acreage of prescribed burns 1,048 3,300 3,500 3,500

Efficiency % of burn acreage which met public safety and management goals

96.0% 96.0% 96.0% 96.0%

% of exotic plant removal per site 15.0% 12.0% 12.0% 12.0%

PROCUREMENT SERVICES Additional Services/Measures

SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Purchasing Card Program 4 # of purchasing cards issued annually 160 170 150 150 # of training sessions annually 42 36 36 36 # of purchase cards transactions per year (in thousands) 37 40 50 50 annual purchases made with PCard (in millions) $16.7 $18.4 $20.4 $22.4 annual rebate (per calendar year) $55,591 $92,723 $101,996 $224,391 # of employees trained on PCard 263 200 200 200

Efficiency avg cost per PCard transaction $2.36 $2.26 $1.79 $1.83

Effectiveness % reduction in DPO turnaround time (8.0 hours) to PCard (15 minutes)

83.0% 80.0% 80% 80%

Customer Survey (Point of Service) 5 Efficiency

Minimum # of surveys conducted annually 4 4 4 4 Effectiveness

% of satisfied customers 94% 90% 90% 90% Internal Survey Efficiency

Performance Rating 9 9 9 9 Effectiveness

Value Rating 9 9 9 9

PUBLIC SAFETY DEPARTMENT Additional Services/Measures

SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Security Functions 4 Workload/Demand

# of people screened entering courthouse n/a n/a n/a n/a Efficiency

# of people screened per FTE n/a n/a n/a n/a Effectiveness

# of prohibited items prevented from entering courthouse n/a n/a n/a n/a Marine Safety 5 Workload/Demand

# of markers planned for installation n/a n/a n/a n/a # of markers planned for maintenance n/a n/a n/a n/a # of derelict vessels planned for removal n/a n/a n/a n/a

Efficiency # of markers installed n/a n/a n/a n/a # of markers maintained n/a n/a n/a n/a

Effectiveness % of markers installed vs. planned n/a n/a n/a n/a % of markers maintained vs. planned n/a n/a n/a n/a

PUBLIC WORKS DEPARTMENT Additional Services/Measures

SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Street Maintenance (continued) 4 Effectiveness

% of tree trimming work orders completed within 45 days of scheduled date

94% 95% 95% 95%

% or pothole svc. requests completed within 72 hours of report 95% 95% 95% 95% # of annual mowing cycles completed 4 3 3 3 % of Stormwater pipe cleaning work orders completed within 45 days of scheduled date

93% 90% 90% 90%

% of canal maintenance work orders completed within 45 day of scheduled date

77% 80% 85% 85%

% of bridge vegetation maintenance svc. requests completed within 180 days

100 100 --- ---

% increase in new bike lanes (from base year) 11.0 11.3 11.7 12.1 Street Cleaning Workload/Demand

# of roadway miles swept 4,212.10 0 0 0 Efficiency

cost per roadway mile swept $35.42 n/a n/a n/a Effectiveness

% of contract services provided as per schedule 100% n/a n/a n/a Right-of-Way Management/Utility Coordination Workload/Demand

# of Right-of-Way (ROW) Use Permits processed 1,463 1,300 1,200 1,200 # of Temporary Traffic Control Permits (TTC) processed 2,604 2,500 2,400 2,400 # of Engineering Reviews performed 598 500 400 400

Efficiency average # of inspections per ROW/TTC 3 4 3.5 4.5

Effectiveness % of permits responded to within 14 days 80 90 95 97

Traffic Signal, Sign and Markings Maintenance 2 Workload/Demand

# of emergency repairs on signals and signs 1,918 1,200 1,200 1,200 # of new signs per year 12,477 11,000 10,000 9,000

Efficiency # of signal maintenance calls per FTE 516 625 500 450

Effectiveness average response time to signal outage 1 hour 1 hour 1 hour 1 hour

Traffic Engineering and Safety Management Workload/Demand

RTC Program locations approved 55 80 60 40 NTC Program locations approved 6 0 0 0 # of citizen requests 6,718 6,250 6,275 6,280 # of administrative referrals 274 342 350 355

Efficiency % of citizen requests and referrals completed on time 90.0% 100% 100% 100%

Effectiveness vehicle crash rate (all crashes/100M VMT) unavailable unavailable unavailable unavailable pedestrian crash rate (fatalities/100K pop.) unavailable unavailable unavailable unavailable satisfactory response time to citizen requests 95.0% 100% 100% 100% (continued)

PUBLIC WORKS DEPARTMENT Additional Services/Measures

SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Street Lighting District Administration 2 Workload/Demand

# of requests for district/intersection lighting 135 135 130 120 Efficiency

# of requests fulfilled 135 135 130 120 Effectiveness

customer satisfaction 100% 100% 100% 100% Vector Control 5 Workload/Demand

# of acres treated: aerial and ground larvicide 14,170 15,149 15,149 15,149 Efficiency

cost per acre aerial larvicide treated (chemicals, equipment & labor)

$ 25 $ 26 $26 $26

cost per acre ground larvicide treated (chemicals, equipment & labor)

$ 47 $ 49 $49 $49

Effectiveness % of work on time per schedule 100 100 100 100

Aquatic Weed Control 5 Workload/Demand

aquatic acres (all modes) 1,040 1,040 550 550 # of acres treated 528 600 550 550

Efficiency cost per acre treated (chemicals, equipment & labor) $ 243 $ 255 $255 $255

Effectiveness % of work on time per schedule 100 100 100 100

Stormwater Management and Wetlands Maintenance/Mitigation 3,6 Workload/Demand

# of wetland acres maintained 400 450 400 400 # of ponds adopted 11 13 13 13 # of stormwater pump stations maintained 35 36 34 34

Efficiency wetland acres maintained per FTE 33.33 37.5 30.7 33.3 # of stormwater pump station callouts per FTE 9.6 12 15 15

Effectiveness % of exotic plants 5.0% 5.0% 5.0% 5.0% % of wetland permit compliance 100% 100% 100% 100%

REAL ESTATE DEPARTMENT Additional Services/Measures

SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Survey Mapping 5 Workload/Demand

# of survey projects completed * 481 346 440 440 # of aerial and other printing requests 1,614 1,140 1.600 1.600 # of plat replies to PGM (initial, resubmittals, as-built inspections) 435 292 300 300

Efficiency avg. revenue generated per print room request $23.11 $30.72 $23.11 $23.11 # of plat reviews per FTE 206 202 202 202

Effectiveness % of 5 or 10 day plat review deadlines met 100% 100% 100.0% 100.0%

R-O-W Information Request 5 Workload/Demand

Total number of R-O-W information request 599 649 600 600 Number of information request supporting the CIP (sub of above) 285 560 500 500 Efficiency

Average hours per information request 6.23 4.62 5.0 5.0 Effectiveness

% of request delivered on time (as promised) 100.0% 100.0% 100.0% 100.0% Geographical Information Systems (GIS) 5 Workload/Demand

# of GIS projects 357 156** 156** 156** Efficiency

average hours per GIS project 22.40 18.3 21.0 21.0 Effectiveness

% of GIS projects (analytical services) delivered within budgeted hours (95% target)

92.9% 95.0% 95.0% 95.0%

Building Maintenance/Repair 1,2 Workload/Demand

# of maintenance-related service orders issued 14,621 16,900 17,745 18,632 # of square feet inspected doing building assessments 1,029,000 1,000,000 1,500,000 1,500,000 # of projects completed within 12 months (R3M) 115 130 140 140

Efficiency # of construction inspections per FTE 95.75 100 100 100 ratio of operating cost per square foot for Cty Class A building vs. commercial Class A building for downtown area

$7.21:$8.87 $7.76/$9.92 $8.14/$10.41 $8.51/$10.93

Effectiveness % of projects completed within 12 months (R3M) 93.0% 93.5% 94.0% 94.0% cost of County Center utilities square foot cost to commercial buildings in downtown area ($2.50 sq ft)

$1.66/$2.63 $1.89/$2.66 $1.98/$2.79 $2.12/$2.92

(continued)

REAL ESTATE DEPARTMENT Additional Services/Measures

SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Architect Services 2 Workload/Demand

# of CIP/non-CIP projects supported: # of CIP 64 105 *** 90 *** 82*** # of non-CIP 60 70 75 75 # of art projects completed 4 5 5 5

Efficiency % of construction cost within 5% of award 99.0% 95.0% 95.0% 95.0%

Effectiveness % of projects completed within 30 days of approved CIP schedule (10 projects)

80.0% 90.0% 90.0% 90.0%

*increase in number of projects from TTF program intersections technical review

**new definition of GIS projects analytical and support projects ***Within the Parks CIP Projects #80208, 80215, 80213 encompass at least 20 separate projects

VALUE ADJUSTMENT BOARD Additional Services/Measures

SERVICES/MEASURES:

Key Obj Num


Actual FY 08

Projected FY 09

Projected FY 10

Planned FY 11

Customer Service Program 4, 5 Effectiveness

% of notices mailed 30 days prior to hearing 2 100% 100% 100% 100% hearings begun no later than sixty (60) days from TRIM 2 yes yes yes yes % of hearings completed by March 3 50.0% 50.0% 50.0% 50.0% % of special magistrate recommended decisions audited by staff and mailed to petitioners in timely manner throughout the hearing process and before the final VAB meeting, as required by DOR

7 n/a n/a 100% 100%

month in which total staff & special magistrate VAB process is completed and balanced

8,9 Mar May Aug Aug

month in which VAB final meeting to approve magistrate recommendations and certify tax rolls is scheduled

10 Mar May Aug Aug

% of final decisions mailed within 20 days of final VAB meeting & reported to DOR as mandated

11,12 100% 100% 100% 100%

timely advertisements, hiring of magistrates and attorney, and orientation meetings, as mandated by DOR & Florida Statutes

13-16 yes yes yes yes

FY 08 FY 09 FY 10BOARD OF CO COMMISSIONERS ORGANIZATIONBOARD OF COUNTY COMMISSIONERS

CO County Commissioners 7.00 7.00 7.00XI Senior Commission Assistant BOCC 14.00 14.00 14.00

Subtotal 21.00 21.00 21.00

COUNTY INTERNAL PERFORMANCE AUDITORXA County Internal Performance Auditor 1.00 1.00 1.00XD Senior Performance Auditor 1.00 1.00 0.00XH Executive Assistant 2.00 2.00 1.00

Subtotal 4.00 4.00 2.00TOTAL BD OF CO COMM ORGANIZATION 25.00 25.00 23.00

COUNTY ATTORNEY ORGANIZATIONCOUNTY ATTORNEY

AO Accountant II 1.00 1.00 1.00UA Administrative Assistant County Attorney 1.00 1.00 1.00UC Assistant County Attorney 16.00 11.00 7.50UD Chief Administrative Manager 1.00 1.00 1.00UG County Attorney 1.00 1.00 1.00UG Deputy County Attorney 1.00 1.00 1.00AO Legal Administrative Assistant 9.00 9.00 9.00UD Legal Office Administrator 1.00 1.00 1.00AL Legal Secretary 14.00 12.00 12.00UF Managing Attorney 8.00 8.00 8.00AG Office Assistant II 2.38 2.38 2.00AI Office Assistant III 1.00 1.00 2.00AN Paralegal Specialist 4.50 4.50 4.50AF Public Relations/Information Specialist I 1.00 1.00 0.00UE Senior Assistant County Attorney 15.00 19.00 20.00AO Senior Paralegal Specialist 6.00 6.00 5.00

TOTAL COUNTY ATTORNEY ORGANIZATION 82.88 79.88 76.00

COUNTY ADMINISTRATOR ORGANIZATION9-1-1 AGENCY

AP Community Relations Coordinator 0.00 0.00 1.00AJ Executive Secretary 0.00 0.00 1.00AI GIS Mapping Technician 0.00 0.00 1.00AK Land Technician 0.00 0.00 4.00AO Manager 0.00 0.00 3.00XE MGR 9-1-1 Emergency Operations 0.00 0.00 1.00AG Office Assistant ll 0.00 0.00 3.00AM Senior Land Tech 0.00 0.00 2.00

Subtotal 0.00 0.00 16.00

Number of FTE's

DETAILED LISTING OF FUNDED FULL-TIME EQUIVALENT POSITIONS(BY DEPARTMENT--ALL FUNDS)

FY 08 FY 09 FY 10Number of FTE's


AFFORDABLE HOUSING OFFICEAM Accountant I 1.00 1.00 0.00AO Accountant II 1.00 1.00 1.00AJ Accounting Clerk III 1.00 1.00 1.00AL Administrative Specialist 1.00 1.00 1.00AO Community Service Program Coordinator II 3.00 2.00 2.00AO Construction Inspector 0.00 2.00 2.00AQ Contracts Manager 2.00 3.00 3.00AM Environmental Specialist II 1.00 1.00 1.00AU Executive Planner 1.00 1.00 1.00AQ General Manager l 0.00 1.00 1.00AN Housing Counselor 2.00 2.00 1.00AO Manager 1.00 1.00 1.00XG Manager, Affordable Housing 0.00 1.00 1.00XG Manager. Foreclosures 0.00 0.00 1.00XF Manager, Contracts Unit 1.00 1.00 1.00XF Manager, Financial Service/Grants 1.00 1.00 1.00AI Planning & Zoning Technician I 1.00 1.00 1.00AO Senior Housing Counselor 0.00 2.00 2.00AQ Senior Planner 1.00 1.00 0.00AG Senior Secretary 1.00 2.00 2.00XC Director Affordable Housing 1.00 1.00 1.00

Subtotal 20.00 27.00 25.00

AGING SERVICES AM Accountant I 1.00 1.00 1.00AS Accountant III 1.00 1.00 1.00AH Accounting Clerk II 5.00 5.00 5.00AJ Accounting Clerk III 1.00 0.00 0.00AL Administrative Specialists 1.00 1.00 0.00AB Adult Day Care Aide 16.09 16.09 16.09AC Adult Services Aide 11.63 12.63 8.00AO Aging Services Project Coordinator 4.00 6.00 6.00AL Aging Services Specialist 1.00 1.00 1.00AM Buyer 0.00 1.00 1.00AM Case Manager 0.00 0.00 11.00AK Center Coordinator 11.50 11.50 10.00AM Community Service Program Coordinator I 1.00 1.00 0.00AQ Contracts Manager 1.00 1.00 0.00CB Custodian 4.50 4.50 4.50XC Director, Aging Services 1.00 1.00 1.00AJ Executive Secretary 3.00 3.00 3.00XE Financial & Admin Services Manager 1.00 1.00 1.00AB Food Service Aide 13.24 13.24 13.24



AGING SERVICES (continued)AQ General Manager I 2.00 2.00 2.00AE Homemaker Leader 2.00 1.00 1.00AB Homemaker/Respite Aide 9.00 7.00 2.00AU General Manager III 1.00 1.00 0.0099 Home Meal Delivery Driver P/T 22.99 22.99 22.99AQ Human Services Supervisor 5.00 5.00 4.00AI Licensed Practical Nurse 7.00 7.00 7.00AO Manager 7.00 7.00 6.00XE Manager, Community Care for the Elderly Program 1.00 1.00 1.00XF Manager, Homemaker Services 1.00 1.00 1.00XE Manager, Nutrition/Activity 1.00 1.00 1.00XE Manager, Senior Adult Day Care Program 1.00 1.00 1.00AM Nutrition Services Coordinator 5.00 5.00 4.00AE Office Assistant 5.00 5.00 4.00AG Office Assistant II 4.00 3.00 3.00AC Personal Care Aide 13.76 13.76 13.76AS Principal Business Analyst 1.00 1.00 1.00AF Pub Relations/Information Specialist I 1.00 1.00 1.00AE Secretary 2.00 2.00 0.00AN Senior Administrative Specialist 1.00 1.00 1.00AO Senior Case Manager 0.00 0.00 7.00AG Senior Citizens Activity Specialist 1.00 1.00 1.00AC Senior Food Service Aide 1.00 1.00 1.00AK Senior Personnel Assistant 1.00 1.00 1.00AM Senior Recreational Therapist 2.00 2.00 2.00AG Senior Secretary 3.00 3.00 2.00AO Senior Social Worker 15.00 14.00 0.00AM Social Worker 21.00 22.00 0.00CE Storekeeper II 1.00 1.00 1.00AK Supervisor 1.00 1.00 1.00AO Systems Coordinator 1.00 2.00 1.00

Subtotal 217.71 217.71 176.58

ANIMAL SERVICES AH Accounting Clerk II 3.75 3.00 2.00AL Administrative Specialist 1.00 0.00 0.00AK Animal Abuse Investigator 8.00 8.00 4.00CC Animal Care Assistant 20.35 19.00 9.00AL Animal Care Supervisor 3.00 3.00 3.00AL Animal Control Supervisor 3.00 3.00 3.00CH Animal Control Officer 25.67 24.00 19.00AG Animal Foster Care Coordinator 1.00 1.00 1.00AP Business Analyst II 1.00 1.00 1.00



ANIMAL SERVICES (continued)AP Community Relations Coordinator 1.00 1.00 1.00XC Director, Animal Services 1.00 1.00 1.00AQ General Manager I 1.00 1.00 1.00XG Manager of Finance and Budget 1.00 1.00 1.00XH Manager, Revenue Control 1.00 1.00 1.00XF Manager, Field Operations 1.00 1.00 1.00XG Manager, Shelter Operations 1.00 1.00 0.00AE Office Assistant 11.00 2.00 2.00AG Office Assistant II 2.00 2.00 2.00AI Office Assistant III 1.00 1.00 1.00AN Senior Administrative Specialist 0.00 1.00 1.00CG Senior Animal Care Assistant 10.00 10.00 10.00AI Senior Customer Service Rep 3.00 6.00 4.00AM Senior Supervisor 2.00 2.00 1.00AK Supervisor 1.00 0.00 0.00XE Veterinarian 2.50 2.50 2.00AK Veterinary Technician 6.00 6.00 5.00

Subtotal 112.27 101.50 76.00

CHILDREN'S SERVICES AO Accountant II 1.00 1.00 1.00AS Accountant III 1.00 1.00 1.00AE Accounting Clerk I 0.00 0.00 0.00AH Accounting Clerk II 1.50 1.50 1.50AJ Accounting Clerk III 3.00 3.00 3.00AU Accounting Manager 1.00 1.00 0.00AM Administrative Assistant 0.00 0.00 0.00AL Administrative Specialist 2.00 2.00 2.00AS Assessment/Counsel Specialist 1.00 1.00 1.00AP Business Analyst II 2.00 1.00 1.00AK Child Care Licensing Inspector 15.00 15.00 8.00AI Child Care Specialist 47.04 46.04 45.70AM Child Care Supervisor 11.00 10.00 10.00AK Clerical Supervisor 0.00 0.00 0.00AE Clerk II 0.00 0.00 0.00XD Clinical Director 1.00 1.00 1.00AM Community Services Program Coordinator I 1.00 0.00 0.00AO Community Services Program Coordinator II 2.00 2.00 1.00AC Cook 0.00 0.00 4.00CB Custodian 7.00 7.00 7.34XB Director, Children's Services 1.00 1.00 1.00XD Director, Head Start Division 1.00 1.00 1.00AJ Executive Secretary 4.00 4.00 5.00



CHILDREN'S SERVICES (Continued) AK Facilities Technician 0.00 0.00 1.00AQ General Manager I 5.00 5.00 6.00AS General Manager II 1.00 1.00 3.00AU General Manager III 0.00 0.00 0.00AM Head Start/Early Head Teacher 0.00 1.00 0.00AM Head Start/Early Head Start Center Coordinator 19.00 18.00 17.00AO Head Start/Early Head Start Education Manager 9.00 9.00 10.00AM Head Start Services Specialist 5.00 5.00 5.00AK Head Start/Early Head Star Teacher 51.00 50.00 53.00AG Head Start/Early Head Start Services Teacher Asst 87.00 88.00 88.00AQ Healthcare Services Review Nurse 0.00 0.00 1.00AQ Human Services Supervisor 2.00 2.00 2.00AP Management Systems Analyst II 0.00 0.00 0.00AM Manager 0.00 0.00 0.00XE Manager, Child & Family Counseling 1.00 1.00 1.00XE Manager, Children Services Center 1.00 1.00 1.00XE Manager, Clinical Services 0.00 0.00 0.00XF Manager, Center Operations 0.00 0.00 0.00XG Manager, Dining Facility Operations 1.00 1.00 0.00XE Manager, Education & Health 1.00 1.00 1.00XF Manager, Family & Mental Health 1.00 1.00 1.00XF Manager, Fiscal Services 1.00 1.00 1.00XG Manager, Health/Disability 0.00 0.00 0.00XE Manager, S.E.D. Treatment Program 1.00 1.00 0.00XF Manager Support Services 1.00 1.00 0.00AC Minibus Driver 8.00 8.00 7.00CI Multi-Trades Worker II 4.00 4.00 4.00CK Multi-Trades Worker III 1.00 1.00 1.00AE Office Assistant 2.00 2.00 2.00AK PC Specialist 0.00 0.00 0.00AG Personnel Clerk 1.40 1.00 1.00AS Principal Business Analyst 1.00 1.00 1.00AQ Project Manager l 0.00 1.00 1.00AU Project Manager lll 0.00 0.55 0.55AS Psychologist 2.00 2.00 2.00XF Quality Assurance Manager 1.00 1.00 1.00AD Receptionist 3.00 3.00 2.00AK Recreational Therapist 1.00 1.00 1.00AO Registered Nurse 3.00 3.00 3.00AE Secretary 0.60 0.60 0.60AN Senior Administrative Specialist 1.00 1.00 1.00AO Senior Case Manager 0.00 0.00 24.00AM Senior Child Care Licensing Inspector 2.00 2.00 1.00



CHILDREN'S SERVICES (Continued) AK Senior Child Care Specialist 37.00 37.00 37.00CC Senior Groundskeeper 0.00 0.00 1.00AE Senior Minibus Driver 2.00 2.00 2.00AG Senior Secretary 14.00 14.00 7.00AK Senior Social Services Specialist 2.00 2.00 3.00AO Senior Social Worker 23.00 24.00 0.00AM Senior Supervisor 1.00 1.00 0.00AR Senior Treatment Counselor 8.00 10.00 1.00AI Social Services Specialist 6.00 6.00 5.00AO Software Specialist I 1.00 0.00 0.00AS Software Specialist Il 0.00 1.00 1.00AN Supervisor of Buildings and Grounds 1.00 0.00 0.00AO Systems Coordinator 1.00 1.00 1.00AP Treatment Counselor 27.00 25.00 24.00

Subtotal 443.54 440.69 420.69

CODE ENFORCEMENT DEPARTMENTAJ Accounting Clerk III 2.00 2.00 1.00AL Administrative Specialist 1.00 0.00 0.00AK Community Codes Investigator I 31.00 23.00 19.00AM Community Codes Investigator II 13.00 12.00 8.00AP Community Codes Investigator III 4.00 4.00 4.00AP Community Relations Coordinator 1.00 1.00 0.00AO Community Service Program Coordinator II 1.00 0.00 0.00AO Construction Inspector 3.00 1.00 1.00XC Director, Housing & Code Enforcement 1.00 1.00 1.00AQ General Manager I 2.00 1.00 1.00AS General Manager Il 0.00 1.00 1.00AG Housing Assistance Specialist 2.00 2.00 1.00AN Housing Counselor 1.00 0.00 0.00AO Manager 1.00 1.00 1.00XG Manager, Affordable Housing 1.00 0.00 0.00XE Manager, Code Enforcement/Inspection Services 1.00 1.00 0.00AE Office Assistant 2.00 2.00 2.00AI Office Assistant III 1.00 1.00 1.00AN Senior Administrative Specialist 0.00 1.00 1.00AQ Senior Business Analyst 0.00 1.00 1.00AO Senior Housing Counselor 2.00 0.00 0.00AG Senior Secretary 7.00 6.00 3.00

Subtotal 77.00 61.00 46.00



COMMUNICATIONS DEPARTMENTAL Administrative Specialist 1.00 1.00 1.00AO Broadcast Engineer 2.00 2.00 1.00AP Community Relations Coordinator 5.50 3.50 3.50AM Computer Graphics Designer 2.00 2.00 2.00XC Director, Communications Department 1.00 1.00 1.00AJ Executive Secretary 2.00 1.00 0.00AS General Manager II 1.00 0.00 1.00AG Housing Assistance Specialist 3.00 3.00 3.00XH Manager, Citizen Board Support 1.00 1.00 1.00XG Manager, Community Relations 1.00 0.00 0.00XI Manager, Printing Services 1.00 1.00 0.00XG Manager, Public Information 0.00 1.00 1.00XG Manager, Technical Support 1.00 1.00 1.00XE Manager, Television Station 1.00 1.00 0.00AE Office Assistant 1.00 0.00 0.00AG Printer II 1.00 0.00 0.00AF Public Relations/Information Specialist I 1.00 0.00 0.00AH Public Relations/Information Specialist II 1.00 1.00 1.00AR Real-Time Captioner 1.00 1.00 1.00AJ Senior Public Relations/Information Specialist 1.00 1.00 1.00AQ Senior Television Producer/Director 5.00 3.00 1.00AO Television Producer/Director 1.00 1.00 0.00AE Television Production Assistant 2.00 1.00 0.00AN Television Production Specialist 1.00 3.00 1.00AK Television Program Specialist 3.00 2.00 2.00CC Trades Helper 2.00 0.00 2.00AI Videographer 2.00 1.00 0.00AR Webmaster 0.00 2.00 0.00

Subtotal 44.50 34.50 24.50

COMMUNITY LIAISON SECTIONXF ADA Coordinator 1.00 1.00 1.00AL Administrative Specialist 1.00 1.00 1.00XF Asian-American Affairs Liaison 1.00 1.00 0.50AM Business Analyst I 1.00 1.00 1.00XF Chief Investigator 0.00 0.00 1.00AM Community Service Program Coordinator I 0.00 0.00 2.00AQ Community Service Program Manager 3.00 3.00 1.00XF Criminal Justice Specialist 1.00 1.00 1.00XF Manager, African-American Affairs 1.00 1.00 0.50



XF Manager, Hispanic Affairs 1.00 1.00 0.50AM Public Relations/Information Representative 1.00 1.00 0.00AI Social Services Specialist 1.00 1.00 1.00

Subtotal 12.00 12.00 10.50

CONSUMER PROTECTION AND PROFESSIONAL RESPONSIBILITY AGENCYXF Chief Investigator 1.00 1.00 0.00XF Chief Investigator, Professional Responsibility 1.00 1.00 0.00AL Consumer Protection Investigator I 6.00 6.00 0.00AN Consumer Protection Investigator II 3.00 3.00 0.00XB Consumer Protection and Professional Resp. Administrator 1.00 1.00 0.00XF EEO Manager 1.00 1.00 0.00AE Secretary 2.00 2.00 0.00AN Senior Administrative Specialist 1.00 1.00 0.00AO Senior Equal Opportunity Specialist 1.00 0.00 0.00AO Senior Special Investigator 1.00 1.00 0.00

Subtotal 18.00 17.00 0.00

COUNTY ADMINISTRATORAL Administrative Specialist 0.00 1.00 0.00XA Assistant County Administrator Community Services 1.00 0.00 0.00XA Assistant County Administrator Human Services 1.00 0.00 0.00XA Assistant County Administrator Management Services 1.00 0.00 0.00AM Community Services Program Coordinator I 1.00 1.00 0.00AO Community Services Program Coordinator Il 0.00 3.00 2.00MKT County Administrator 1.00 1.00 1.00XA1 Deputy County Administrator 1.00 0.00 0.00XH Executive Assistant to the County Administrator 1.00 1.00 1.00AJ Executive Secretary 2.00 2.00 1.00XA Human Services Administrator 0.00 1.00 1.00XE Intergovernmental Affairs Manager 1.00 1.00 1.00AO Manager 2.00 2.00 0.00XH Manager, Administrative Services 1.00 1.00 1.00XE Manager, Citizens Action Center 1.00 1.00 0.00XE Manager, Intergovernmental Relations 1.00 1.00 0.00AI Office Assistant III 1.00 1.00 0.00XA Planning and Infrastructure Services Administrator 0.00 1.00 1.00AS Principal Business Analyst 1.00 1.00 1.00XA Public Affairs Administrator 0.00 1.00 1.00XB Public Affairs Officer 1.00 0.00 0.00AF Public Relations Information Specialist I 1.00 1.00 1.00AH Public Relations Information Specialist II 8.00 8.00 0.00XA Public Safety Administrator 0.00 1.00 1.00XC Quality Services Officer 1.00 0.00 0.00



COUNTY ADMINISTRATOR continued)AN Senior Administrative Specialist 5.00 4.00 3.00AJ Senior Public Relations Information Specialist 3.00 3.00 0.00AG Senior Secretary 1.00 1.00 0.00AR Special Projects Coordinator 1.00 1.00 1.00

Subtotal 38.00 39.00 17.00

DEBT MANAGEMENTAL Administrative Specialist 1.00 1.00 1.00XB Director, Debt Management 1.00 0.00 0.00XD Manager, Debt Finance 3.00 2.00 2.00XE Senior Debt Finance Manager 1.00 1.00 1.00XA Utilities and Commerce Administrator and Debt Director 0.00 1.00 1.00

Subtotal 6.00 5.00 5.00

ECONOMIC DEVELOPMENT DEPARTMENTAM Business Analyst I 1.00 1.00 0.00AM Community Services Program Coordinator I 2.00 2.00 2.00AO Community Services Program Coordinator II 0.80 0.80 0.80AQ Contracts Manager 2.00 2.00 1.00XC Director, Economic Development Department 1.00 1.00 1.00XG Manager, Agriculture Industry Development Program 1.00 1.00 1.00XE Manager, Business Retention & Tourism Development 1.00 1.00 1.00XF Manager, Corporate Business Development 1.00 1.00 1.00XF Manager, Minority Business Enterprise 1.00 1.00 0.00XE Manager, Planning & Administration 1.00 1.00 0.00XF Manager, Small Business Development 1.00 1.00 1.00AE Office Assistant 2.13 2.13 1.13AG Office Assistant II 1.75 1.75 1.75AI Office Assistant III 1.50 1.50 0.50AQ Project Manager I 1.00 1.00 1.00AN Senior Administrative Specialist 1.00 1.00 1.00

Subtotal 20.18 20.18 14.18

EMERGENCY DISPATCH CENTERLM Communications Supervisor 4.00 4.00 2.00LI Digital Communications Dispatcher 22.00 22.00 21.00XD Emergency Dispatch Center Manager 1.00 1.00 1.00AJ Executive Secretary 1.00 1.00 1.00AO Manager 1.00 1.00 1.00LI Senior Digital Communications Dispatcher 0.00 2.00 0.00LK Senior Digital Communications Dispatcher 4.00 2.00 4.00

Subtotal 33.00 33.00 30.00



EMERGENCY MANAGEMENTAL Administrative Specialist 1.00 0.00 0.00AM Community Planner I 1.00 0.00 0.00AO Community Services Program Coordinator II 3.00 3.00 3.00AP Data Processing Telecom Technician 0.00 1.00 1.00XG Director, Public Safety 1.00 1.00 1.00CN Electronics Technician III 1.00 0.00 0.00AO Manager 2.00 2.00 1.00XC Manager, Emergency Management 1.00 1.00 1.00CI Multi-Trades Worker II 1.00 1.00 1.00AN Senior Administrative Specialist 1.00 1.00 1.00AQ Senior Planner 1.00 0.60 0.00

Subtotal 13.00 10.60 9.00

EQUAL OPPORTUNITY ADMINISTRATORXF EEO Manager 0.00 0.00 1.00XE Equal Opportunity Administrator 1.00 1.00 0.00AK Equal Opportunity Specialist 1.00 1.00 0.00AO Senior Equal Opportunity Specialist 1.00 1.00 1.00AG Senior Secretary 1.00 1.00 1.00

Subtotal 4.00 4.00 3.00

EXTENSIONAM Accountant I 1.00 1.00 0.00XH Coordinator, Florida Yards & Neighborhood Program 1.00 1.00 1.00XG County Forester 1.00 1.00 1.00XB Director, Cooperative Extension 1.00 1.00 1.00XG Extension Agent, 4H 2.00 2.00 2.00XG Extension Agent, 4H EFNEP 1.00 1.00 1.00XG Extension Agent, EFNEP Adult 1.00 1.00 1.00XG Extension Agent, Family Relations 1.00 1.00 0.00XG Extension Agent, Home Environment 1.00 1.00 1.00XG Extension Agent, Nutrition/Health 1.00 1.00 1.00XG Extension Agent, Ornamental Horticulture 1.00 1.00 1.00XG Extension Agent, Small Farms/Gen Live 1.00 0.00 0.00XG Extension Agent, Vegetables 1.00 1.00 1.00AQ General Manager I 1.00 1.00 1.00CI Multi-Trades Worker II 1.00 1.00 1.00AI Ornamental Horticultural Assistant 1.80 1.80 1.8099 Part Time Program Asst. 3.06 3.06 2.10AD Receptionist 1.00 1.00 1.00AG Senior Secretary 5.00 5.00 4.00AQ Senior TV Producer/Director 1.00 1.00 0.00

Subtotal 27.86 26.86 21.90



FIRE RESCUEAO Accountant II 1.00 1.00 1.00AJ Accounting Clerk III 2.00 2.00 2.00XD Administration Chief 1.00 1.00 1.00AL Administrative Specialist 3.00 3.00 2.00HQ Battalion Chief 18.00 18.00 18.00AM Buyer 0.00 0.00 1.00XD Chief, Operations 1.00 1.00 1.00XE Chief, Rescue Division 1.00 1.00 1.00XE Chief, Education/Employment Development 1.00 1.00 1.00XE Chief, Volunteer Services 1.00 1.00 0.00AP Community Relations Coordinator 1.00 1.00 0.00DN Company Fire Captain 126.00 126.00 126.00GO Deputy Fire Marshall 1.00 1.00 1.00XB Director, Fire Rescue 1.00 1.00 1.00DL Driver/Engineer 146.00 145.00 145.00CH Equipment Mechanic I 1.00 0.00 0.00CJ Equipment Mechanic II 3.00 1.00 1.00CL Equipment Mechanic III 2.00 0.00 0.00AJ Executive Secretary 2.00 2.00 2.00DK Fire Fighter 44.00 46.00 31.00EK Fire Inspector 28.00 30.00 29.00DN Fire Inspector (Ext. Hours) 4.00 2.00 3.00XE Fire Marshall 1.00 1.00 1.00DR Fire Medic I 366.00 365.00 377.00DT Fire Medic III 47.00 53.00 53.00DU Fire Medic IV 14.00 12.00 12.00DJ Fire Medic Recruit 10.00 0.00 0.00EK Fire Rescue Training Officer 6.00 6.00 6.00XH Manager Facilities and Supply 1.00 1.00 0.00XE Manager, Fiscal Services 1.00 1.00 1.00AE Office Assistant 1.00 1.00 0.00AG Office Assistant II 2.00 2.00 2.00AI Office Assistant III 1.00 1.00 1.00KM Paramedic 7.00 7.00 10.00AI Personnel Assistant 1.00 1.00 1.00XE Personnel Project Chief 1.00 1.00 1.00XF Quality Management Chief 1.00 1.00 1.00KN Rescue Lieutenant 17.00 13.00 13.00XF Research Planning/Spec Chief 1.00 1.00 1.00AE Secretary 3.00 3.00 2.00AN Senior Administrative Specialist 1.00 1.00 1.00AQ Senior Business Analyst 1.00 1.00 1.00



FIRE RESCUE (continued)AP Senior Equipment Specialist 1.00 0.00 0.00XE Shift Commander 3.00 3.00 3.00XE Special Operations Chief 1.00 1.00 1.00CE Storekeeper II 2.00 2.00 2.00CG Storekeeper III 1.00 1.00 1.00AG Storekeeper III 0.00 0.00 1.00CC Trades Helper 1.00 1.00 0.00

Subtotal 880.00 864.00 859.00

FLEET MANAGEMENTAO Accountant II 1.00 1.00 0.00AS Accountant III 0.00 0.00 1.00XB Director, Fleet Management 1.00 1.00 1.00CK Equipment Fabrication Specialist 3.00 3.00 2.00AM Equipment Fabrication Supervisor 1.00 1.00 0.00CH Equipment Mechanic I 0.00 1.00 1.00CJ Equipment Mechanic II 22.00 20.00 6.00CL Equipment Mechanic III 2.00 4.00 0.00CG Equipment Operator III 1.00 1.00 1.00AO Fleet Equipment Repair Supervisor 5.00 4.00 4.00XG Fleet Maintenance Operation Manager 1.00 1.00 1.00CK Fleet Mechanic II 1.00 5.00 16.00AO Manager 1.00 1.00 1.00XH Manager, Equipment Training 1.00 1.00 1.00XF Manager, Fleet Financial Services 1.00 1.00 1.00XH Manager, Fleet Management Services 1.00 0.00 0.00XG Manager, Equipment Coordinator Services 0.00 1.00 1.00AG Office Assistant II 1.00 1.00 1.00AI Office Assistant III 2.00 2.00 2.00AS Principal Business Analyst 0.00 1.00 2.00AQ Project Manager l 0.00 1.00 1.00CM Senior Fleet Mechanic 8.00 8.00 11.00AG Senior Secretary 1.00 1.00 0.00AN Senior Administrative Specialist 0.00 0.00 1.00CK Senior Service Writer 2.00 2.00 3.00AQ Senior Specification Writer 1.00 1.00 1.00AO Senior Equipment Repair Supervisor 0.00 1.00 1.00CI Service Writer 2.00 2.00 1.00AO Specification Writer 1.00 0.00 1.00

FLEET MANAGEMENT (continued)



AP Specification Writer 0.00 1.00 0.00AK Supervisor 1.00 1.00 1.00AO Systems Coordinator 1.00 0.00 0.00CC Trades Helper 2.00 2.00 3.00

Subtotal 64.00 70.00 66.00

HEALTH & SOCIAL SERVICES AM Accountant I 1.00 1.00 1.00AO Accountant II 5.00 5.00 5.00AS Accountant III 3.00 3.00 3.00AJ Accounting Clerk III 8.00 8.00 9.00AL Administrative Specialist 2.00 3.00 2.00XD Administrator, Program Services 1.00 1.00 1.00AM Case Manager 0.00 0.00 11.00AM Community Services Program Coordinator I 1.00 1.00 0.00AO Community Services Program Coordinator II 10.00 10.00 10.00AQ Community Services Program Manager 2.00 2.00 2.00AK Contracts Management Specialist 1.00 1.00 1.00AQ Contracts Manager 3.00 3.00 5.00CB Custodian 4.00 4.00 4.00AI Data Entry Supervisor 0.00 0.00 0.00XD Director, Health & Financial Services Division 1.00 1.00 1.00XB Director, Health & Social Services 1.00 1.00 1.00XD Director, Social Services Division 1.00 1.00 1.00AA Driver/Custodian 1.00 1.00 1.00AJ Executive Secretary 5.00 5.00 4.00AS General Manager II 3.00 2.00 3.00AQ Healthcare Services Review Nurse 5.00 5.00 5.00AG Housing Assistant Specialist 3.00 4.00 4.00AN Housing Counselor 8.00 8.00 7.00XI Human Services Program Manager 1.00 0.00 0.00AQ Human Services Supervisor 13.00 12.00 12.00AM Job Developer 1.00 1.00 3.00AO Job Development Team Leader 0.00 1.00 1.00AO Manager 2.00 2.00 2.00XF Manager, Contracts & Accounting Services 1.00 1.00 1.00XF Manager, Specialized Transportation 1.00 1.00 1.00XH Manager, Veterans' Affairs 1.00 1.00 1.00AE Office Assistant 11.28 11.28 12.28AG Office Assistant II 5.00 5.00 5.00AI Office Assistant III 1.00 0.00 0.00XE Operations Manager 1.00 1.00 1.00AE Paratransit Dispatcher 2.00 0.00 0.00



HEALTH & SOCIAL SERVICES (continued)AE Paratransit Minibus Operator 57.00 61.00 55.00AC Paratransit Minibus Operator Trainee 0.00 1.00 0.00AS Principal Business Analyst 1.00 1.00 1.00AQ Project Manager I 1.00 1.00 1.00AS Project Manager II 1.00 1.00 0.00AH Public Relations/Information Specialist II 1.00 1.00 1.00AD Receptionist 7.00 8.00 7.00XF Regional Service Center Manager 5.00 4.00 3.00XG Ryan White Program Manager 1.00 1.00 1.00AE Secretary 12.00 12.00 13.00AN Senior Administrative Specialist 1.00 1.00 1.00AO Senior Case Manager 0.00 0.00 47.00AO Senior Housing Counselor 2.00 2.00 2.00AG Senior Secretary 5.00 4.00 5.00AK Senior Social Services Specialist 24.00 23.00 28.00AO Senior Social Worker 52.00 49.00 0.00AI Senior Transportation Route Scheduler 1.00 1.00 1.00AM Social Worker 10.00 12.00 0.00AI Special Needs Transportation Coordinator 4.00 3.00 0.00AE Summer Youth Work / Area Monitor 3.13 3.13 3.13AK Supervisor 0.00 0.00 1.00AO Systems Coordinator 4.00 5.00 5.00AM Training Technician 1.00 1.00 1.00AG Transportation Route Scheduler 2.00 3.00 3.00XG Trauma Coordinator 1.00 1.00 1.00AK Veterans Service Officer 4.00 3.00 2.00

Subtotal 309.41 308.41 302.41

HIPAA COMPLIANCE OFFICEAG Senior Secretary 1.00 0.00 1.00AN Senior Administrative Specialist 0.00 1.00 0.00

Subtotal 1.00 1.00 1.00

HUMAN RESOURCESAS Accountant III 1.00 1.00 1.00AJ Accounting Clerk III 1.00 1.00 1.00AM Administrative Assistant 0.00 3.00 0.00AL Administrative Specialist 3.00 0.00 2.00AQ Chief Personnel Analyst 1.00 0.00 0.00XF Chief Investigator/Prof Responsibility 0.00 0.00 1.00AK Claims Service Representative II 2.00 2.00 2.00XB Director, Human Resources 1.00 1.00 1.00XD EE Benefits & Risk Mgmt Division Director 1.00 1.00 1.00



HUMAN RESOURCES (continued)XD Employee/Labor Relations Division Director 1.00 1.00 0.00XF Employee Relations Manager 1.00 1.00 1.00AS General Manager II 1.00 1.00 1.00AU General Manager III 1.00 1.00 2.00AX General Manager IV 1.00 1.00 1.00XE HRIS Manager 1.00 1.00 1.00XF Labor Relations Manager 1.00 1.00 1.00XG Manager, Staffing Exec Recruitment & Comp 1.00 0.00 0.00AG Office Assistant II 1.00 1.00 1.00AM Personnel Analyst 5.00 3.00 2.00AI Personnel Assistant 2.00 2.00 2.00AG Personnel Clerk 1.00 0.00 0.00AQ Project Manager l 0.00 1.00 1.00AK Safety/Loss Control Coordinator 3.00 3.00 3.00XG Safety Manager 1.00 1.00 1.00AO Senior Personnel Analyst 13.00 12.00 11.00AK Senior Personnel Assistant 2.00 2.00 1.00AM Senior Supervisor 1.00 1.00 1.00XF Training & Development Manager 1.00 1.00 1.00AO Training Specialist 2.00 3.00 1.00AM Training Technician 1.00 1.00 1.00

Subtotal 51.00 47.00 42.00

INFORMATION & TECHNOLOGY SERVICES DEPARTMENTAO Accountant II 1.00 1.00 1.00AH Accounting Clerk II 1.00 0.00 0.00AJ Accounting Clerk III 1.00 2.00 2.00AL Administrative Specialist 1.00 0.00 0.00AP Community Relations Coordinator 1.00 1.00 0.00AQ Contracts Manager 1.00 0.00 0.00X1 Director, Information & Technology Services 1.00 1.00 1.00X2 Distributed Process Manager 1.00 1.00 1.00AJ Executive Secretary 1.00 1.00 0.00AI GIS Mapping Technician 1.00 1.00 0.00AV Info Systems Project Manager 9.00 9.00 9.00XF ITS Financial Manager 1.00 1.00 1.00AK Land Technician 4.00 4.00 0.00AO Manager 4.00 4.00 1.00X2 Manager, Graphic Information System 1.00 1.00 1.00X4 Manager, Hardware Services 1.00 1.00 1.00X2 Manager, Planning and Technical Assessment 1.00 1.00 1.00XE Manager 9-1-1 Emergency Operations 1.00 1.00 0.00AG Office Assistant II 4.00 4.00 1.00



INFORMATION & TECHNOLOGY SERVICES DEPARTMENT (continued)X2 Operational Service Manager 1.00 1.00 1.00AQ Programmer/Analyst 5.00 5.00 5.00AQ Project Manager l 1.00 1.00 1.00AS Project Manager ll 0.00 1.00 1.00AK Property Control Specialist 1.00 0.00 0.00AK Senior Computer Operator 3.00 3.00 3.00AO Senior Computer Programmer 2.00 1.00 1.00AR Senior Data Processing Telecommunications Technician 5.00 5.00 3.00AM Senior Land Technician 2.00 2.00 0.00AU Senior Software Specialist 8.00 8.00 10.00AU Senior Systems Analyst 2.00 2.00 2.00AO Software Specialist I 9.00 7.00 7.00AS Software Specialist II 19.00 19.00 17.00AS Systems Analyst 15.00 15.00 12.00X3 Tech Support Manager 1.00 1.00 0.00AM Telecommunication Coordinator 1.00 1.00 1.00AR Webmaster 2.00 0.00 0.00

Subtotal 113.00 106.00 84.00

LIBRARY SERVICESAM Accountant I 1.00 1.00 1.00AS Accountant III 1.00 1.00 1.00AL Administrative Specialist 2.00 2.00 2.00AS Chief Librarian 9.00 8.00 8.00XB Director, Library Services 1.00 1.00 1.00AJ Executive Secretary 1.00 1.00 1.00AQ General Manager I 2.00 2.00 1.00AM Librarian 51.00 50.00 49.0099 Librarian P/T 11.65 11.28 5.17AA Library Aide 10.00 10.00 13.0099 Library Aide P/T 0.00 0.94 0.94AE Library Assistant 75.00 74.00 72.0099 Library Asst P/T 23.77 23.30 17.19AK Library Services Specialist 2.00 2.00 2.00AM Library Services Specialist Supervisor 2.00 2.00 2.00AI Library Technical Assistant 20.00 21.00 24.00AC Library Transport Assist I 3.00 3.00 3.00AE Library Transport Assist II 4.00 4.00 4.00XE Manager, Administration & Reference Services 1.00 1.00 1.00XF Manager, Library Facility Planning & Design 0.00 1.00 1.00XE Manager, Operations and Technology 1.00 1.00 1.00XE Manager, Staff/Administrative Support 1.00 1.00 1.00XE Manager, Public Services Center 1.00 1.00 1.00



LIBRARY SERVICES (continued)AE Office Assistant 1.00 1.00 0.00AG Office Assistant II 1.00 1.00 1.00AI Office Assistant III 1.00 1.00 1.00AK Personal Computer Specialist 2.00 2.00 2.00AI Personnel Assistant 3.00 3.00 3.00AQ Principal Librarian 25.00 22.00 20.00AK Principal Library Assistant 12.00 11.00 12.00AM Public Relations/Information Rep 1.00 1.00 1.00AF Public Relations/Information Specialist I 1.00 1.00 0.00AF Public Relations/Information Specialist II 0.00 0.00 4.00AO Senior Librarian 38.00 38.00 39.00AG Senior Library Assistant 41.00 43.00 43.00AK Senior Personnel Assistant 1.00 1.00 1.00AJ Senior Public Relations/Information Specialist 0.00 0.00 2.00AG Senior Secretary 1.00 1.00 1.00AM Senior Supervisor 1.00 1.00 1.00AO Software Specialist I 3.00 3.00 3.00AK Supervisor 1.00 1.00 1.00AS Systems Analyst 0.00 1.00 1.00

Subtotal 356.42 354.52 348.30

MANAGEMENT AND BUDGET DEPARTMENTAL Administrative Specialist 3.00 2.00 1.00AO Budget Analyst I 2.00 1.00 1.00AP Budget Analyst II 1.00 1.00 2.00XF Budget Manager, Capital Team 1.00 1.00 1.00XF Budget Manager, Operating Team 1.00 1.00 1.00AS Budget Services Coordinator 2.00 2.00 2.00XG Capital Policy Manager 1.00 1.00 1.00XE Capital Programs Administrator 1.00 1.00 0.00AQ Contracts Manager 2.00 2.00 0.00XB Director, Management and Budget 1.00 0.00 1.00XD Economist 1.00 1.00 1.00AU General Manager III 1.00 1.00 0.00XA Management Services Administrator and Budget Director 0.00 1.00 0.00XD Manager, Budget Programs 1.00 1.00 1.00XF Manager, Contract Unit 1.00 1.00 0.00XG Manager, Performance Measurement 1.00 1.00 1.00XF Manager, Systems and Revenue 1.00 1.00 1.00XF Research Manager 1.00 1.00 1.00AN Senior Administrative Specialist 1.00 1.00 0.00AR Senior Budget Analyst 5.00 5.00 4.00

Subtotal 28.00 26.00 19.00



MEDICAL EXAMINER AL Administrative Specialist 1.00 1.00 1.00XM Associate Medical Examiner 3.00 3.00 2.00AK Autopsy Technician 5.48 5.00 3.0099 Autopsy Technician P/T 0.00 0.48 0.48XD Chief Forensic Toxicologist 1.00 1.00 1.00XM Chief Medical Examiner 1.00 1.00 1.00XM Deputy Chief Medical Examiner 1.00 1.00 0.00AK Forensic Investigator I 7.00 6.00 6.00AP Forensic Toxicologist I 1.00 1.00 2.00AS Forensic Toxicologist II 1.00 1.00 1.00AQ General Manager I 2.00 2.00 1.00AI Laboratory Technician 2.00 2.00 0.00XE Manager of Operations 1.00 1.00 1.00AG Office Assistant II 1.00 1.00 1.00AL Senior Autopsy Technician 1.00 1.00 1.00AM Senior Forensic Investigator 2.00 2.00 2.00AG Senior Secretary 3.00 3.00 2.00AK Social Services Investigator 2.00 1.00 0.00

Subtotal 35.48 33.48 25.48

NEIGHBORHOOD RELATIONSAL Administrative Specialist 1.00 0.00 0.00AO Community Services Program Coordinator II 3.00 0.00 0.00XE Neighborhood Relations Officer 1.00 0.00 0.00

Subtotal 5.00 0.00 0.00

PARKS, RECREATION AND CONSERVATIONAO Accountant II 1.00 1.00 1.00AH Accounting Clerk II 1.00 1.00 1.00AJ Accounting Clerk III 2.00 2.00 2.00AL Administrative Specialist 3.00 2.00 0.00AM Community Service Program Coordinator I 1.00 1.00 1.00AO Community Service Program Coordinator II 1.00 1.00 1.00CE Construction Equipment Operator I 2.00 2.00 2.00CI Construction Equipment Operator III 1.00 1.00 1.00CB Custodian 33.00 32.23 31.7599 Custodian P/T 1.44 1.50 1.98XB Director, Parks & Recreation 1.00 1.00 1.00CM Electrician III 1.00 1.00 1.00AO Engineering Specialist I 1.00 0.00 0.00AQ Engineering Specialist II 1.00 0.00 0.00AO Environmental Scientist II 2.00 2.00 2.00AK Environmental Specialist I 7.00 6.00 6.00



PARKS, RECREATION AND CONSERVATION (continued)AM Environmental Specialist II 4.00 3.00 3.00AO Environmental Specialist III 1.00 1.00 1.0099 Environmental Technician I P/T 0.95 0.95 0.95AG Environmental Technician II 9.00 9.00 9.00CC Equipment Operator I 8.00 8.00 8.00CE Equipment Operator II 29.00 29.00 29.00AM General Crew Leader 4.00 4.00 4.00AQ General Manager I 8.00 8.00 7.00AS General Manager II 2.00 2.00 2.00AU General Manager III 2.00 2.00 2.00CC Head Custodian 4.00 3.48 2.0099 Head Custodian P/T 0.00 0.00 0.48AJ Head Lifeguard 2.00 2.00 2.00CE Landscape Gardener 2.00 2.00 2.00AB Lifeguard 6.84 0.00 0.9699 Lifeguard P/T 0.96 7.80 7.07XF Manager, Athletic Services 1.00 1.00 1.00XF Manager, Fiscal Control 1.00 1.00 1.00XE Manager, Recreation Services South 1.00 1.00 0.00XE Manager, Regional Parks Services 2.00 1.00 1.00XE Manager, Resource Development 1.00 1.00 0.00CG Multi-Trades Worker I 12.00 12.00 11.00CI Multi-Trades Worker II 25.00 25.00 25.00CK Multi-Trades Worker III 4.00 4.00 4.00AE Office Assistant 3.00 2.48 2.0099 Office Assistant P/T 0.00 0.00 0.48AG Office Assistant II 2.00 2.00 2.00AK Park Manager 13.00 12.00 12.00CD Park Ranger I - Permanent Full Time 23.00 23.00 7.0099 Park Ranger 1 P/T 1.20 1.20 1.20CG Park Ranger II 66.00 66.00 29.00AK Personal Computer Specialist 1.00 1.00 1.00AG Personnel Clerk 1.00 1.00 1.00AS Principal Planner 1.00 0.00 0.00XE Project Director, Parks Improvement Program 1.00 0.00 0.00AQ Project Manager I 2.00 1.00 1.00AS Project Manager II 1.00 0.00 0.00AQ Recreation Area Supervisor 9.00 9.00 4.0099 Recreation Leader Aide P/T 1.92 1.94 0.00AA Recreation Leader Aide 8.73 8.68 7.62AE Recreation Leader I 49.04 43.00 21.0099 Recreation Leader 1 P/T 48.32 0.00 15.0099 Recreation Leader I - Permanent Part Time 0.00 122.50 0.00



PARKS, RECREATION AND CONSERVATION (continued)AH Recreation Leader II 57.00 55.48 1.0099 Recreation Leader ll - Part-Time 0.00 0.48 0.00AK Recreation Specialist 31.96 29.48 27.00AK Recreation Therapist 7.00 7.00 8.0099 Recreation Therapist Aide P/T 19.99 19.99 6.97CK Refrigeration/Air Conditioning Mechanic III 2.00 2.00 2.00AE Secretary 3.00 2.00 2.00AR Special Projects Coordinator 1.00 1.00 1.00AP Senior Buyer 1.00 1.00 1.00AK Senior Crew Leader 8.00 8.00 8.00AI Senior Customer Service Rep 1.00 1.00 1.00AT Senior Engineering Specialist 1.00 0.00 0.00AQ Senior Graduate Architect 1.00 0.00 0.00CC Senior Groundskeeper 5.00 3.96 3.0099 Senior Groundskeeper P/T 0.00 0.00 0.96AM Senior Park Manager 10.00 11.00 8.00CI Senior Park Ranger 6.00 6.00 4.00AK Senior Personnel Assistant 5.00 4.00 4.00AI Senior Recreation Leader 19.00 19.00 17.00AM Senior Recreation Specialist 22.00 18.96 5.0099 Senior Recreation Specialist P/T 0.00 0.00 0.48AM Senior Recreation Therapist 3.00 3.00 2.00AG Senior Secretary 4.00 3.00 2.00CG Storekeeper III 1.00 1.00 1.00AO Systems Coordinator 1.00 1.00 1.00CC Trades Helper 7.00 7.00 7.00

Subtotal 639.35 683.11 393.90

PLANNING & GROWTH MANAGEMENTAM Accountant I 1.00 1.00 0.00AO Accountant II 1.00 1.00 1.00AH Accounting Clerk II 1.00 0.00 0.00AJ Accounting Clerk III 2.00 2.00 2.00XD Administrative Services Division Director 1.00 1.00 1.00AL Administrative Specialist 5.00 4.00 4.00AR Chief Inspector 4.00 3.00 3.00AG Cashier I 6.00 5.00 4.00AI Cashier II 2.00 1.00 0.00AK Community Codes Investigator I 2.00 0.00 0.00AM Community Codes Investigator II 5.00 6.00 4.00AM Community Planner I 1.00 0.00 0.00AN Community Planner II 5.00 4.00 4.00AH Construction Permit Technician I 13.00 12.00 5.00



PLANNING AND GROWTH MANAGEMENT (continued)AJ Construction Permit Technician II 5.00 5.00 5.00AQ Contracts Manager 1.00 1.00 1.00XB Director, Planning & Growth Management 1.00 1.00 1.00XD Director, Planning & Zoning Division 1.00 1.00 1.00XD Division Director, Building Services 1.00 1.00 0.00XD Division Director, Transport & Land Development RW 1.00 1.00 1.00AO Engineering Specialist I 1.00 1.00 1.00AQ Engineering Specialist II 6.00 6.00 4.00CK Engineering Technician III 2.00 2.00 2.00AT Environmental Manager 1.00 0.00 0.00AL Environmental Scientist I 1.00 1.00 1.00AO Environmental Scientist II 1.00 1.00 1.00AO Environmental Specialist III 1.00 1.00 1.00AQ Environmental Supervisor 1.00 1.00 1.00AU Executive Planner 6.00 6.00 5.00AJ Executive Secretary 7.00 6.00 4.00AN Forestry Examiner 3.00 3.00 1.00AQ General Manager I 3.00 1.00 1.00AS General Manager II 1.00 0.00 0.00AU General Manager III 3.00 2.00 2.00AX General Manager IV 0.00 1.00 1.00XF Impact Fee Program Manager 1.00 1.00 1.00AQ Impact Fee Coordinator 1.00 1.00 1.00AM Inspector I 22.00 17.00 9.00AO Inspector II 20.00 16.00 15.00AP Inspector III 11.00 13.00 11.00AU Land Use Ombudsman 1.00 1.00 1.00AN Landscaping Examiner 1.00 1.00 1.00AO Manager 2.00 2.00 2.00XE Manager 1.00 0.00 0.00XE Manager, Community Planning 1.00 1.00 0.00XE Manager, Construction Services 1.00 1.00 0.00XE Manager, Hazard Mitigation Program 1.00 1.00 1.00XE Manager, Plant City Satellite Building Permits Office 1.00 0.00 0.00XE Manager, Satellite Building Permits Office Northwest 0.00 1.00 1.00XE Manager, Satellite Building Permits Office South County 1.00 1.00 1.00XE Manager, Site Plan/Subdivision Review 1.00 0.00 0.00XE Manager, Transportation Planning Section 1.00 1.00 1.00XE Manager, Transportation Review Section 1.00 1.00 1.00AE Office Assistant 5.27 4.27 1.27AG Office Assistant II 7.50 6.50 5.50AK Office Assistant III 5.00 4.00 1.00AK Personal Computer Specialist 1.00 1.00 0.00



PLANNING AND GROWTH MANAGEMENT (continued)AI Planning & Zoning Technician I 2.81 0.81 0.81AK Planning & Zoning Technician II 10.00 6.00 6.00AO Plans Examiner I 4.00 1.00 0.00AQ Plans Examiner II 6.00 6.00 6.00AS Principal Planner 8.38 6.38 5.38AS Professional Engineer I 2.00 1.00 1.00AU Professional Engineer II 2.00 2.00 2.00AM Program Coordinator 0.00 1.00 1.00AD Receptionist 2.00 2.00 1.00AE Secretary 1.00 1.00 1.00AN Senior Administrative Specialist 1.00 2.00 2.00AT Senior Engineering Specialist 4.00 3.00 3.00AN Senior Engineering Technician 11.00 11.00 5.00AQ Senior Forestry Examiner 1.00 1.00 1.00AO Senior GIS Analyst 2.00 2.00 1.00AS Senior Hydrologist 1.00 1.00 1.00AK Senior Personnel Assistant 2.00 1.00 1.00AQ Senior Planner 14.00 11.00 7.00AM Senior Planning & Zoning Technician 13.00 12.00 9.00AX Senior Professional Engineer 2.00 2.00 1.00AG Senior Secretary 3.00 2.00 1.00AM Senior Supervisor 4.00 2.00 2.00AO Systems Coordinator 1.00 1.00 1.00

Subtotal 279.96 234.96 174.96

PROCUREMENT SERVICESAM Accountant I 0.00 1.00 1.00AJ Accounting Clerk III 1.00 0.00 0.00AM Business Analyst I 1.00 1.00 0.00XB Director, Procurement Services 1.00 1.00 1.00AJ Executive Secretary 6.00 6.00 5.00XF Manager, Commodities Procurement 1.00 1.00 1.00XG Manager, Procurement Administration/Info System 1.00 1.00 1.00XF Manager Services & Construction Procurement 1.00 1.00 1.00AG Office Assistant II 1.00 1.00 0.00AP Procurement Analyst 3.00 3.00 1.00AS Procurement Supervisor 4.00 4.00 4.00AD Receptionist 1.00 1.00 0.00AN Senior Administrative Specialist 1.00 1.00 1.00AQ Senior Procurement Analyst 10.00 9.00 8.00AM Senior Supervisor 1.00 1.00 1.00

Subtotal 33.00 32.00 25.00



PUBLIC WORKS DEPARTMENTAM Accountant I 4.00 4.00 4.00AO Accountant II 1.00 0.00 0.00AJ Accounting Clerk III 3.00 3.00 3.00AL Administrative Specialist 8.00 8.00 6.00CG Advanced Transportation Worker 58.00 55.00 54.00AK Asset Coordinator 15.00 15.00 14.00AP Chief Aircraft Pilot 1.00 1.00 1.00AR Chief Environmental Scientist 1.00 1.00 1.00AP Community Relations Coordinator 0.00 1.00 1.00CG Construction Equipment Operator II 1.00 1.00 0.00CI Construction Equipment Operator III 3.00 3.00 2.00CE Construction Permit Technician II 1.00 1.00 1.00AK Contracts Management Specialist 3.00 3.00 3.00AQ Contracts Manager 1.00 1.00 1.00CG Crew Leader I 2.00 2.00 2.00CI Crew Leader II 2.00 2.00 2.00XB Director, Public Works 0.00 1.00 1.00XC Director, Engineering Division 1.00 1.00 0.00XD Director, Operations/Fiscal Div 1.00 1.00 1.00XC Division Director, Traffic Services 1.00 1.00 1.00XC Director, Transportation Maintenance Division 1.00 1.00 1.00CJ Electronics Technician I 5.00 5.00 5.00CL Electronics Technician II 3.00 3.00 3.00CN Electronics Technician III 6.00 5.00 6.00AO Engineering Specialist l 12.00 11.00 11.00AQ Engineering Specialist II 21.00 20.00 19.00CE Engineering Technician I 2.00 3.00 3.00CH Engineering Technician II 6.00 3.00 3.00CK Engineering Technician III 22.00 21.00 20.00AT Environmental Manager 1.00 1.00 1.00AO Environmental Scientist II 2.00 2.00 2.00AM Environmental Specialist II 1.00 1.00 1.00AO Environmental Specialist III 2.00 2.00 2.00AD Environmental Technician I 1.00 2.00 1.00AG Environmental Technician II 5.00 4.00 4.00CC Equipment Operator I 1.00 0.00 0.00CE Equipment Operator II 2.00 2.00 2.00CG Equipment Technician I 1.00 0.00 0.00CI Equipment Technician ll 0.00 1.00 1.00AJ Executive Secretary 3.00 3.00 1.00AM General Crew Leader 14.00 14.00 14.00AQ General Manager I 6.00 7.00 7.00AS General Manager II 8.00 8.00 8.00



PUBLIC WORKS DEPARTMENT (continued)AU General Manager III 7.00 7.00 5.00AX General Manager IV 1.00 1.00 1.00AM GIS Analyst 2.00 2.00 2.00AI GIS Mapping Technician 4.00 4.00 4.00AO Helicopter Pilot 1.00 1.00 1.00CF Inspector/Spray Equipment Operator 12.00 15.09 12.00CA Laborer 45.08 43.08 41.08CE Landscape Gardener 3.00 3.00 3.00XE Liaison Project Manager 1.00 1.00 1.00AO Manager 7.00 7.00 7.00XF Manager, Central Service Unit 1.00 1.00 1.00XG Manager, Community Relations 0.00 1.00 1.00XD Manager, Design/Engineering Support 1.00 1.00 1.00XF Manager, East Service Unit 1.00 1.00 1.00XF Manager, Fiscal Control and Administration 1.00 1.00 1.00XF Manager, Mosquito/Aquatic Weed Control 1.00 1.00 1.00XF Manager, North Service Unit 1.00 1.00 1.00XD Manager, Projects Management 1.00 1.00 1.00XF Manager, South Service Unit 1.00 1.00 2.00XE Manager, Traffic Operations Section 0.00 0.00 1.00XE TBD - Unknown 0.00 0.00 1.00CJ Mosquito Control Inspector 2.00 2.00 2.00CG Multi-Trades Worker I 1.00 2.00 2.00CI Multi-Trades Worker Il 0.00 1.00 1.00AE Office Assistant 4.22 4.58 3.50AG Office Assistant II 16.07 14.00 10.00AI Office Assistant III 7.00 7.00 6.00CG Plant Maintenance Mechanic I 1.00 0.00 0.00AS Principal Business Analyst 3.00 3.00 3.00AS Professional Engineer I 1.00 1.00 0.00AU Professional Engineer II 7.00 7.00 7.00AM Program Coordinator 1.00 1.00 2.00AQ Project Manager I 1.00 0.00 0.00AS Project Manager II 1.00 1.00 1.00AU Project Manager III 3.00 3.00 3.00AF Public Relations/Information Specialist l 0.00 1.00 1.00AD Receptionist 2.00 2.00 1.00AE Secretary 1.00 1.00 2.00XF Section Manager, Operations Management 1.00 1.00 0.00CB Spray Equipment Operator 1.73 0.00 1.45AN Senior Administrative Specialist 1.00 1.00 1.00AM Senior Asset Coordinator 5.00 5.00 5.00AR Senior Budget Analyst 1.00 1.00 1.00



PUBLIC WORKS DEPARTMENT (continued)AQ Senior Business Analyst 1.00 1.00 1.00AK Senior Crew Leader 32.00 32.00 32.00AT Senior Engineering Specialist 26.00 27.00 26.00AN Senior Engineering Technician 11.00 11.00 9.00AI Senior Environmental Technician 4.00 4.00 3.00AO Senior GIS Analyst 1.00 1.00 1.00AK Senior Personnel Assistant 3.00 3.00 3.00AX Senior Professional Engineer 19.00 19.00 18.00AG Senior Secretary 3.00 2.00 3.00AM Senior Supervisor 13.00 13.00 11.00CI Senior Transportation Worker 69.00 69.00 66.00CG Storekeeper III 6.00 5.00 5.00AI Storeroom Manager 1.00 1.00 1.00CC Trades Helper 6.00 7.00 7.00AL Traffic Signal/Marking Supervisor 2.00 2.00 2.00CF Traffic Signal/Marking Technician I 10.00 10.00 10.00CI Traffic Signal/Marking Technician II 5.00 5.00 5.00AM Training Technician 1.00 1.00 1.00AR Transportation Operations Support 4.00 4.00 3.00CE Transportation Worker 72.00 57.00 57.00CC Transportation Worker Trainee 1.00 2.00 0.00CE Tree Trimmer 1.00 1.00 1.00

Subtotal 675.10 652.75 620.03

REAL ESTATE DEPARTMENTAM Accountant I 1.00 1.00 0.00AO Accountant II 1.00 1.00 1.00AJ Accounting Clerk III 1.00 1.00 1.00AL Administrative Specialist 3.00 4.00 4.00AP Budget Analyst II 1.00 1.00 1.00CI Carpenter 5.00 4.00 3.00AO Chief Land Technician 5.00 5.00 4.00AO Construction Inspector 5.00 5.00 3.00AK Contracts Management Specialist 2.00 2.00 1.00AQ Contracts Manager 1.00 1.00 1.00XD County Surveyor 1.00 1.00 1.00CG Crew Leader 1.00 1.00 1.00AG Custodial Inspector 3.00 3.00 3.00CB Custodian 17.75 16.00 11.00XD Director, Facilities Management Division 1.00 1.00 1.00XB Director, Real Estate 1.00 1.00 1.00CG Electrician I 4.00 4.00 0.00CI Electrician II 10.00 10.00 8.00



REAL ESTATE DEPARTMENT (continued)CM Electrician III 3.00 3.00 3.00CE Engineering Technician I 2.00 1.00 1.00CH Engineering Technician II 8.00 6.00 5.00CK Engineering Technician III 7.00 8.00 8.00AO Engineering Specialist l 0.00 1.00 1.00AQ Engineering Specialist II 1.00 2.00 2.00AI Executive Secretary 2.00 3.00 3.00AQ General Manager I 1.00 1.00 1.00AS General Manager II 4.00 4.00 4.00AU General Manager III 1.00 1.00 1.00AX General Manager IV 1.00 1.00 1.00AM GIS Analyst 4.00 4.00 4.00AI GIS Mapping Technician 4.00 4.00 3.00CC Head Custodian 4.00 4.00 4.00CJ Heating/Ventilating/Air Conditioning Technician 2.00 2.00 0.00AL Indoor Air Quality Specialist 1.00 1.00 1.00AM Land Agent I 2.00 2.00 2.00AO Land Agent II 10.00 10.00 6.00AK Land Technician 2.00 2.00 2.00CI Locksmith 2.00 2.00 1.00AO Manager 1.00 1.00 1.00XD Manager, Architectural Design 1.00 1.00 1.00XE Manager, Environmental Land Acquisition 1.00 1.00 1.00XF Manager, Facilities Customer Services 1.00 1.00 1.00XF Manager, Facilities Support 1.00 1.00 0.00XE Manager, Facility Planning & Development 1.00 1.00 1.00XE Manager, Fiscal Services 1.00 1.00 1.00XE Manager, GIS Mapping 1.00 1.00 1.00XF Manager, Mapping Services 1.00 0.00 0.00XG Manager, Parking & Recovery Ctr Operations 1.00 0.00 0.00XE Manager, Property Section 1.00 1.00 1.00XE Manager, Right-of-Way Mapping 1.00 1.00 1.00XE Manager, Survey Field Office 1.00 1.00 0.00XE Manager, Technical Services 1.00 1.00 1.00CG Multi-Trades Worker I 5.00 5.00 5.00CI Multi-Trades Worker II 10.00 10.00 6.00CK Multi-Trades Worker III 3.00 3.00 3.00AE Office Assistant 4.08 4.00 1.00AG Office Assistant II 4.00 4.00 2.00AI Office Assistant III 3.00 2.00 1.00CG Painter I 5.00 5.00 4.00AK Parking Facility Supervisor 1.00 1.00 1.00AO Photogrammetrist 1.00 1.00 0.00



REAL ESTATE DEPARTMENT (continued)AQ Professional Land Surveyor/Mapper I 1.00 0.00 5.00AS Professional Land Surveyor/Mapper II 6.00 6.00 0.00AQ Project Manager I 1.00 2.00 1.00AS Project Manager II 4.00 5.00 2.00AX Project Manager IV 2.00 2.00 2.00CI Refrigeration/Air Conditioning Mechanic I 1.00 1.00 1.00CJ Refrigeration/Air Conditioning Mechanic II 3.00 3.00 2.00CK Refrigeration/Air Conditioning Mechanic III 6.00 6.00 5.00AE Secretary 2.00 2.00 0.00AN Senior Administrative Specialist 1.00 1.00 1.00AU Senior Architect 4.00 3.00 3.00AR Senior Budget Analyst 1.00 1.00 1.00CK Senior Carpenter 2.00 2.00 1.00AT Senior Engineering Specialist 0.00 1.00 1.00AN Senior Engineering Technician 8.00 7.00 5.00AO Senior GIS Analyst 2.00 2.00 2.00AQ Senior Graduate Architect 2.00 2.00 1.00CD Senior Head Custodian 1.00 1.00 1.00CL Senior Heating/Ventilating/Air Conditioning Technician 3.00 3.00 2.00AN Senior Indoor Air Quality Specialist 1.00 1.00 0.00AS Senior Land Agent 2.00 2.00 2.00AM Senior Land Technician 2.00 2.00 3.00CI Senior Painter 2.00 2.00 2.00AV Senior Professional Land Surveyor/Mapping 2.00 2.00 1.00AS Senior Real Estate Appraiser 1.00 1.00 1.00AG Senior Secretary 2.00 1.00 0.00AM Senior Supervisor 4.50 4.50 4.50CE Storekeeper II 2.00 3.00 2.00CC Trades Helper 3.00 3.00 2.00AO Trades/Maintenance Superintendent 4.00 4.00 3.00

Subtotal 250.33 246.50 187.50

SECURITY SERVICESAJ Executive Secretary 1.00 1.00 1.00XD Manager, Security Services 1.00 1.00 1.00AI Office Assistant III 1.00 1.00 1.00AM Public Safety Lieutenant 3.00 3.00 1.00AI Public Safety Officer 65.00 68.00 57.00AK Public Safety Sergeant 9.00 9.00 6.00

Subtotal 80.00 83.00 67.00



SOLID WASTE MANAGEMENTAS Accountant III 1.00 1.00 1.00AH Accounting Clerk II 11.00 11.00 12.00AJ Accounting Clerk III 2.00 2.00 2.00AL Administrative Specialist 3.00 3.00 3.00AK Community Codes Investigator I 2.00 2.00 2.00AM Community Codes Investigator Il 2.00 2.00 2.00CE Community Collection Center Attendant 9.00 9.00 9.00AP Community Relations Coordinator 1.00 1.00 1.00CG Construction Equipment Operator II 9.00 9.00 11.00CI Construction Equipment Operator III 2.00 2.00 3.00XB Director, Solid Waste Management 1.00 1.00 1.00AO Engineering Specialist l 1.00 1.00 1.00CK Engineering Technician III 1.00 1.00 1.00AT Environmental Manager 1.00 1.00 1.00AK Environmental Specialist I 3.00 3.00 3.00AM Environmental Specialist II 3.00 3.00 3.00AQ Environmental Supervisor 1.00 1.00 1.00AG Environmental Technician II 4.00 4.00 4.00CC Equipment Operator I 17.00 16.00 18.00CE Equipment Operator II 4.00 5.00 5.00CG Equipment Operator III 39.00 39.00 41.00AM General Crew Leader 6.00 6.00 6.00AS General Manager II 1.00 0.00 0.00AU General Manager III 0.00 1.00 1.00AO Hydrologist 1.00 1.00 0.00XH Manager, Customer Service 1.00 1.00 1.00XF Manager, Fiscal Administration 1.00 1.00 1.00XE Manager, Landfill Section 1.00 1.00 1.00XE Manager, Management Services 1.00 1.00 1.00XG Manager, Solid Waste North 1.00 1.00 1.00CK Multi-Trades Worker III 1.00 1.00 1.00AI Personal Assistant 1.00 1.00 1.00CL PC Plant Operator II 0.00 0.00 1.00CI Plant Maintenance Mechanic II 1.00 1.00 1.00Can Plant Supervisor 0.00 0.00 1.00AS Project Manager II 1.00 1.00 1.00AN Senior Administrative Specialist 0.00 1.00 1.00AR Senior Business Analyst 1.00 0.00 0.00AI Senior Customer Service Rep. 4.00 4.00 4.00AN Senior Engineering Technician 2.00 2.00 2.00AS Senior Hydrologist 0.00 0.00 1.00AM Senior Supervisor 1.00 1.00 1.00



SOLID WASTE MANAGEMENT (continued)AK Solid Waste Coordinator 3.00 3.00 3.00AR Special Project Coordinator 1.00 1.00 1.00AN Supervisor of Buildings and Grounds 2.00 2.00 1.00AO Systems Coordinator 1.00 1.00 1.00AM Waste Reduction Specialist 3.00 3.00 3.00CL Wastewater Plant Operator II 1.00 1.00 0.00CM Wastewater Plant Operator III 1.00 1.00 0.00

Subtotal 154.00 154.00 161.00

WATER RESOURCE SERVICESAM Accountant I 9.00 9.00 9.00AO Accountant II 3.00 3.00 3.00AS Accountant III 2.00 2.00 2.00AU Accounting Manager 1.00 1.00 1.00AH Accounting Clerk II 4.00 4.00 4.00AJ Accounting Clerk III 8.00 8.00 7.00AL Administrative Specialist 4.00 5.00 4.00AP Budget Analyst II 1.00 1.00 1.00AM Business Analyst I 2.00 5.00 5.00AP Business Analyst II 0.00 1.00 1.00AR Chief Environmental Scientist 3.00 3.00 3.00AP Community Relations Coordinator 1.00 1.00 1.00AQ Contracts Manager 3.00 3.00 2.00AG Customer Service Representative 0.00 2.00 1.00XB Director, Water Department 1.00 1.00 1.00CI Electrician II 11.00 12.00 14.00CM Electrician III 11.00 10.00 10.00CL Electronics Technician II 6.00 7.00 7.00CN Electronics Technician III 10.00 10.00 10.00AO Engineering Specialist l 1.00 1.00 1.00AQ Engineering Specialist II 10.00 10.00 10.00CH Engineering Technician II 10.00 9.00 9.00CK Engineering Technician III 5.00 5.00 5.00AT Environmental Manager 1.00 1.00 1.00AL Environmental Scientist I 3.00 3.00 1.00AO Environmental Scientist II 4.00 4.00 3.00AK Environmental Specialist I 4.00 4.00 4.00AM Environmental Specialist II 7.00 8.00 7.00AO Environmental Specialist III 1.00 0.00 0.00AQ Environmental Supervisor 2.00 2.00 2.00AD Environmental Technician I 1.00 1.00 1.00AG Environmental Technician II 1.00 1.00 1.00



WATER RESOURCE SERVICES (continued) 0.00AJ Executive Secretary 1.00 0.00 0.00AI Field Collector 6.00 5.00 6.00AH Field Service Representative 7.00 6.00 7.00AQ General Manager I 10.00 10.00 12.00AS General Manager II 19.00 18.00 17.00AU General Manager III 12.00 12.00 11.00AM GIS Analyst 2.00 2.00 2.00AM Inspector l 0.00 2.00 1.00AO Inspector ll 0.00 1.00 0.00AP Inspector lll 0.00 2.00 1.00CL Maintenance Repair Leader 1.00 1.00 0.00AO Manager 6.00 7.00 6.00XE Manager, Administrative Support 1.00 1.00 1.00XE Manager, Customer Accounting 1.00 1.00 1.00XD Manager, Engineering/Environmental Services 1.00 1.00 1.00XD Manager, Fiscal Operations/Mgmt 1.00 1.00 1.00XE Manager, Line Maintenance 1.00 1.00 1.00XE Manager, Plant Operations 1.00 1.00 1.00XE Manager, Water Section 1.00 1.00 1.00XD Manager, Water Resource Project Management 1.00 1.00 0.00CE Meter Reader 5.00 7.00 5.00CG Multi-Trades Worker I 1.00 1.00 0.00CI Multi-Trades Worker II 3.00 3.00 1.00CK Multi-Trades Worker III 3.00 3.00 2.00AE Office Assistant 6.00 6.00 4.00AG Office Assistant II 30.00 30.00 30.00AI Office Assistant III 5.00 7.00 7.00CG Plant Maintenance Mechanic I 1.00 1.00 1.00CI Plant Maintenance Mechanic II 44.00 46.00 45.00CK Plant Maintenance Mechanic III 14.00 15.00 14.00AQ Plant Manager 0.00 0.00 13.00CJ Plant Operator 0.00 0.00 50.00CN Plant Supervisor 0.00 0.00 13.00AS Principal Business Analyst 2.00 2.00 2.00XD Principle Eng/Technician Operations & Construction 1.00 1.00 1.00AU Professional Engineer II 9.00 9.00 9.00AM Program Coordinator 2.00 2.00 2.00AQ Project Manager I 1.00 1.00 1.00AS Project Manager II 1.00 2.00 3.00AK Property Control Specialist 1.00 2.00 1.00CF Reclaimed/Potable Water Distribution Specialist I 5.00 6.00 5.00CH Reclaimed/Potable Water Distribution Specialist II 8.00 8.00 7.00CK Reclaimed/Potable Water Distribution Specialist III 2.00 2.00 2.00



WATER RESOURCE SERVICES (continued) 0.00CK Refrigeration/Air Conditioning Mechanic III 1.00 1.00 0.00AE Secretary 2.00 1.00 1.00AR Senior Budget Analyst 1.00 1.00 1.00AQ Senior Business Analyst 1.00 1.00 1.00AK Senior Crew Leader 16.00 17.00 16.00AI Senior Customer Service Representative 22.00 20.00 21.00AT Senior Engineering Specialist 22.00 21.00 20.00AN Senior Engineering Technician 11.00 10.00 10.00AI Senior Environmental Technician 1.00 1.00 1.00AK Senior Field Collector 4.00 4.00 4.00AI Senior Field Service Representative 2.00 3.00 2.00AO Senior GIS Analyst 2.00 2.00 2.00CH Senior Meter Reader 9.00 8.00 9.00AK Senior Personnel Assistant 3.00 3.00 3.00CL Senior Plant Operator 0.00 0.00 31.00AQ Senior Procurement Analyst 1.00 0.00 1.00AX Senior Professional Engineer 5.00 5.00 4.00AG Senior Secretary 4.00 4.00 4.00AQ Senior Specification Writer 0.00 1.00 1.00AM Senior Supervisor 13.00 13.00 12.00CI Senior Utilities Maintenance Worker 23.00 24.00 23.00AM Senior Water Conservation Inspector 1.00 1.00 1.00CE Storekeeper II 2.00 0.00 2.00CG Storekeeper III 2.00 4.00 2.00AI Storeroom Manager 3.00 2.00 3.00AK Supervisor 3.00 2.00 2.00AO Supervisor, Plant and Production Operations 15.00 13.00 0.00AS Systems Analyst 1.00 1.00 1.00CC Trades Helper 2.00 2.00 0.00AO Training Specialist 1.00 1.00 0.00AM Training Technician 1.00 1.00 1.00AN Utilities Maintenance Supervisor 23.00 24.00 25.00CG Utilities Maintenance Worker 77.00 74.00 75.00AQ Utilities Manager 2.00 2.00 2.00CI Wastewater Plant Operator I 20.00 24.00 0.00CL Wastewater Plant Operator II 41.00 38.00 0.00CM Wastewater Plant Operator III 6.00 9.00 0.00AI Water Conservation Inspector 3.00 3.00 3.00XE Water Supply Program Manager 1.00 1.00 0.00XB Water Resource Team Administrator 1.00 1.00 1.00CI Water Plant Operator I 6.00 4.00 0.00



WATER RESOURCE SERVICES (continued) 0.00CL Water Plant Operator II 14.00 14.00 0.00CM Water Plant Operator III 5.00 5.00 0.00

Subtotal 719.00 731.00 704.00TOTAL CO ADMIN ORGANIZATION 5,761.11 5,677.77 4,975.93

CLERK OF THE CIRCUIT COURT--BOCC FUNDED(Including Value Adjustment Board)Subtotal 119.00 115.00 112.00

PROPERTY APPRAISERSubtotal 153.00 147.00 142.00

SHERIFFSubtotal 3,583.50 3,609.50 3,602.50

STATE ATTORNEY PART II (VICTIM ASSISTANCE)99 Administrative Manager 1.00 1.00 0.00AI Court Clerk II 10.50 10.50 0.00AK Court Clerk III 2.00 2.00 0.0099 Director, Victim Assistance 1.00 1.00 0.0099 Domestic Violence Therapist 0.50 0.50 0.00AQ General Manager I 1.00 1.00 0.00AN Intake Counselor 16.00 16.00 0.00AM Senior Supervisor 1.00 1.00 0.00AO Senior Social Worker 1.00 1.00 0.00

Subtotal 34.00 34.00 0.00

SUPERVISOR OF ELECTIONSAU Accounting Manager 0.00 1.00 0.0099 Administrative Assistant 2.00 2.00 1.0099 Chief Deputy 1.00 1.00 1.0099 Chief Financial Officer 0.00 0.00 1.0099 Chief Information Officer 0.00 1.00 1.0099 Community Outreach/Education Coordinator 3.00 2.00 2.0099 Director of Voter Education Services 0.00 0.00 1.0099 Elections Coordinator 0.00 0.00 1.0099 Elections Service Control Manager 2.00 2.00 2.00AJ Electronics Technician I 1.00 1.00 1.00AL Electronics Technician II 1.00 1.00 0.00AS General Manager ll 0.00 1.00 1.00AO Manager 1.00 1.00 1.0099 Manager, Candidate Services/Outreach 1.00 1.00 1.0099 Manager of Voter Registration 0.00 0.00 1.00



SUPERVISOR OF ELECTIONS (continued)AI Office Assistant III 12.00 12.00 11.0099 Petitions/Early Voting Manager 1.00 1.00 1.00AM Program Coordinator 3.00 3.00 6.00AU Senior Software Specialist 0.00 0.00 1.00AM Senior Supervisor 2.00 0.00 0.00AU Senior Systems Analyst 1.00 0.00 0.0099 Supervisor of Elections 1.00 1.00 1.0099 Systems Administrator 1.00 1.00 1.00AW Systems Software Manager 0.00 1.00 1.00AM Training Technician 0.00 0.00 1.00

Subtotal 33.00 33.00 38.00

TAX COLLECTORSubtotal 310.00 310.00 310.00TOTAL ELECTED OFFICIALS ORGANIZATION 4,232.50 4,248.50 4,204.50

JUDICIAL ORGANIZATIONJUDICIAL BRANCH-ADMIN OFFICE OF THE COURTS

14 Accountant I 1.00 0.00 0.0014 Administrative Assistant I 2.00 2.00 2.0020 Administrative Assistant III 2.00 1.00 1.0037 Chief Deputy Court Administrator 1.00 1.00 1.0033 Circuit Court Counsel 1.00 1.00 1.0019 Court Counselor 10.00 11.00 11.0028 Court Operations Consultant 1.00 1.00 0.0024 Court Operations Coordinator 2.00 2.00 2.0016 Court Program Specialist I 4.00 4.00 4.0020 Court Program Specialist II 0.00 1.00 0.0019 Customer Service Rep 1.00 1.00 1.0099 Customer Service Rep 1.00 0.00 0.0021 Custodial Area Supervisor 1.00 0.00 0.0026 Director, Facilities Management 1.00 1.00 1.0033 Director, Fiscal Affairs 1.00 1.00 0.0019 Drug Court Specialist I 2.00 2.00 2.0021 Drug Court Specialist II 4.00 5.00 6.0028 Information Systems Analyst 0.00 2.00 2.0021 Mediation Services Coordinator 1.00 1.00 1.0009 Multi-Trades Worker I 1.00 1.00 1.0013 Multi-Trades Worker II 3.00 4.00 4.0024 Personnel Management Analyst 1.00 1.00 1.0011 Program Assistant 3.00 2.00 2.0011 Public Information Specialist II 2.00 2.00 1.0009 Secretary Specialist 2.00 2.00 2.00



JUDICIAL BRANCH (continued)11 Senior Secretary 1.00 1.00 2.0051 Senior Trial Court Staff Attorney 0.50 0.50 0.5050 Trial Court Staff Attorney 1.00 1.00 1.0014 Unknown 0.00 1.00 1.0021 Unknown 0.00 1.00 1.0099 Unknown 0.00 1.00 1.0010 User Support Analyst 4.00 4.00 4.00

TOTAL JUDICIAL ORGANIZATION 54.50 58.50 56.50

GUARDIAN AD LITEM16 Case Coordinator l 2.00 2.00 2.0018 Case Coordinator II 1.00 1.00 1.0009 Secretary Specialist 1.00 0.00 0.0011 Senior Secretary 1.00 1.00 1.00

TOTAL GUARDIAN AD LITEM 5.00 4.00 4.00

BOARDS/COMMISSIONS/AGENCIES ORGANIZATIONCIVIL SERVICE BOARD

AL Administrative Specialist 1.00 1.00 2.00AQ Chief Personnel Analyst 2.00 1.00 2.0099 Director, Civil Service Board 1.00 1.00 1.00

CIVIL SERVICE BOARD (continued)AJ Executive Secretary 1.00 2.00 0.00AS General Manager II 1.00 1.00 1.00AU General Manager III 1.00 1.00 1.00AX General Manager IV 3.00 4.00 4.00AO Manager 1.00 1.00 2.00AE Office Assistant 0.00 0.00 1.00AG Office Assistant II 1.00 0.00 0.00AI Office Assistant III 1.00 1.00 1.00AK Personnel Analyst 0.00 1.00 0.00AM Personnel Analyst 4.00 4.00 4.00AQ Personnel Research Manager 1.00 0.00 0.00AO Personnel Research Specialist 2.00 2.00 2.00AQ Programmer/Analyst 1.00 1.00 1.00AS Project Manager II 1.00 1.00 1.00AM Senior Supervisor 2.00 2.00 1.00AK Senior Personnel Assistant 10.00 9.00 10.00AO Senior Personnel Analyst 0.00 1.00 0.00

Subtotal 34.00 34.00 34.00



ENVIRONMENTAL PROTECTION COMMISSIONAM Accountant I 1.00 1.00 1.00AS Accountant III 1.00 1.00 1.00AL Administrative Specialist 3.00 3.00 3.0099 Attorney - EPC 1.00 2.00 2.00AR Chief Environmental Scientist 1.00 1.00 1.00AP Community Relations Coordinator 1.00 1.00 1.0099 Director Air Management - EPC 1.00 1.00 1.0099 Director Environment Resources Management - EPC 0.00 1.00 1.0099 Director, Finance/Administration 1.00 1.00 1.0099 Director, Waste Mgmt. Program 1.00 1.00 1.0099 Director, Water Management Program 1.00 1.00 1.0099 Director, Wetlands Management Division 1.00 1.00 1.00AJ Electronics Technician I 3.00 2.00 2.00AL Electronics Technician II 2.00 2.00 2.00AN Electronics Technician III 1.00 1.00 1.00AO Engineering Specialist I 5.00 4.00 4.00AQ Engineering Specialist II 10.00 10.00 10.00AT Environmental Manager 1.00 1.00 1.00AS Environmental Research Coordinator 1.00 0.00 0.00AL Environmental Scientist I 11.00 11.00 11.00AO Environmental Scientist II 20.00 17.00 18.00AK Environmental Specialist I 7.00 7.00 6.00AM Environmental Specialist II 15.00 14.00 14.00AO Environmental Specialist III 7.00 7.00 7.00AQ Environmental Supervisor 8.00 7.00 7.0099 Executive Director 1.00 1.00 1.00AJ Executive Secretary 1.00 1.00 1.0099 General Counsel EPC 2.00 1.00 1.00AQ General Manager I 3.00 2.00 2.00AS General Manager II 6.00 8.00 8.00AU General Manager III 7.00 7.00 6.00AX General Manager IV 5.00 4.00 3.00AO Hydrologist 2.00 2.00 2.00AV Info System Project Manager 1.00 1.00 1.00AL Legal Secretary 1.00 1.00 1.00AO Manager 1.00 1.00 1.00AE Office Assistant 2.00 1.00 1.00AI Office Assistant III 1.00 2.00 2.00AS Professional Engineer I 6.00 5.00 4.00AU Professional Engineer II 5.00 4.00 5.00AQ Professional Geologist 4.00 3.00 3.00AQ Programmer/Analyst 0.00 0.00 1.00



ENVIRONMENTAL PROTECTION COMMISSION (continued)AV Project Manager III 0.00 0.00 1.00AD Receptionist 1.00 0.00 0.00AN Senior Administrative Specialist 1.00 1.00 1.00AR Senior Budget Analyst 1.00 1.00 1.00AR Senior Data Processing Telecommunications Technician 1.00 1.00 0.00AT Senior Engineering Specialist 2.00 2.00 2.00AO Senior GIS Analyst 1.00 1.00 1.00AS Senior Hydrologist 0.00 1.00 1.00AG Senior Secretary 1.00 0.00 0.00AU Senior Software Specialist 0.00 0.00 1.00AS Software Specialist II 2.00 1.00 1.00AS Systems Analyst 1.00 1.00 1.00AR Webmaster 1.00 1.00 0.00

Subtotal 164.00 152.00 151.00

LEGISLATIVE DELEGATIONAN Senior Administrative Specialist 1.00 1.00 1.0099 Director, Legislative Delegation 1.00 1.00 1.00

Subtotal 2.00 2.00 2.00

LAW LIBRARY BOARD99 Director, Law Library 1.00 1.00 1.00AM Paralegal Specialist 1.00 1.00 1.00AO Senior Librarian 1.00 1.00 1.00AG Senior Library Assistant 1.00 1.00 1.00

Subtotal 4.00 4.00 4.00

PLANNING COMMISSIONAS Accountant III 0.90 0.90 0.9099 Administrative Assistant - PC 0.90 0.90 0.90AL Administrative Specialist 1.00 1.00 1.0099 Assistant Executive Director PC 0.90 0.90 0.90AM Community Planner I 1.00 1.00 1.00AN Community Planner II 3.00 2.00 2.00AM Computer Graphics Designer 1.00 1.00 1.0099 Economic Research Manager, PC 0.00 0.90 0.0099 Executive Director, MPO 1.00 1.00 1.0099 Executive Director, Planning Commission 1.00 1.00 1.00AU Executive Planner 3.60 3.60 3.60AM GIS Analyst 1.00 1.00 1.0099 Manager, Administrative Services 0.00 0.00 0.0099 Manager, Special Projects - PC 0.90 0.90 0.9099 Manager, Administrative Services PC 0.90 0.90 0.90



PLANNING COMMISSION (continued)99 MPO Programs Administrator PC 0.00 0.00 1.00AE Office Assistant 1.00 1.00 1.00AK Personal Computer Specialist 1.00 1.00 1.00AK Planning & Zoning Technician II 2.00 1.00 1.00AS Principal Planner 9.00 8.10 8.10AQ Programmer/Analyst 0.90 0.90 0.9099 Public Participation Coordinator PC 0.00 0.90 0.00AE Secretary 1.00 1.00 1.00AO Senior Librarian 0.90 0.90 0.90AQ Senior Planner 7.20 8.20 8.2099 Senior Planning Manager 0.90 0.00 0.00AU Senior System Analyst 0.90 0.90 0.90AO Software Specialist l 0.00 1.80 1.80AS Software Specialist Il 1.80 0.00 0.00AS Software Specialist II 0.90 0.90 0.90AW Systems Software Manager 0.90 0.90 0.9099 Team Leader Automation 0.90 0.90 0.9099 Team Leader Countywide Planning 0.90 0.90 0.9099 Team Leader Public Participation 0.90 0.00 0.9099 Team Leader Research/Economic Development 0.90 0.00 0.9099 Team Leader Town Planning 0.90 0.90 0.9099 Team Leader Trans Planning Modeling/Program 1.00 1.00 1.0099 Team Leader Trans Planning/Spl Program 1.00 1.00 0.00

Subtotal 52.00 49.20 49.20

SOIL & WATER CONSERVATION BOARDAL Administrative Specialist 1.00 1.00 1.00AP Engineering Specialist II 1.00 1.00 1.00AM Environmental Specialist II 1.00 1.00 1.00

Subtotal 3.00 3.00 3.00TOTAL BOARDS/COMMISSIONS/AGENCIES 259.00 244.20 243.20

GRAND TOTAL 10,419.99 10,337.85 9,583.13

GLOSSARY OF KEY TERMS

AD VALOREM TAX is a tax levied on the assessed value of the property minus statutory exemptions on which it is levied. The rate of the tax is expressed in “mills.” This tax is also called PROPERTY TAX. Also see the definition of MILL. ADOPTED BUDGET is the financial plan for a fiscal year beginning October 1. Florida Statutes require the Board of County Commissioners to approve this budget at the second of two public hearings. ADVANCED REFUNDED DEBT PRINCIPAL refers to principal owed on outstanding bonds that have been refinanced (refunded) prior to the date on which the outstanding bonds become due or callable. Proceeds from the refunding bond issue are used to pay principal and interest on the outstanding bonds until such time as the original bond issue can be retired. ALL YEARS BUDGETING is the method of budgeting and reporting grant and capital project appropriations and expenditures from grant or project inception through the reporting period, as opposed to budgeting and reporting on a fiscal year basis. As a result, each year’s budget only reflects that year’s changes in fund-ing, such as additional funds being added to a project budget or unneeded funds being subtracted from the budget. ALLOTMENTS BY LEGISLATIVE ACTS is a depart-ment set up to provide a mechanism for the recording and payment of items which are general government costs and are not distributed to specific departments. AMENDED OR REVISED BUDGET is the current year adopted budget adjusted to reflect all budget amend-ments approved by the Board of County Commission-ers through the date indicated. APPROPRIATION is the legal authorization of funds granted by a legislative body such as Hillsborough County's Board of County Commissioners to make ex-penditures and to incur obligations for specific pur-poses. An appropriation is usually limited in amount and to a time period within which it may be expended. It is the act of appropriation that funds a budget. ASSESSED VALUE is a value set upon real estate or other personal property by a government as a basis for levying taxes. The assessed value of property in Hills-borough County is determined by the Property Ap-praiser.

BEGINNING FUND BALANCE is the Ending Fund Balance of the previous period. (See ENDING FUND BALANCE definition.) BIENNIAL BUDGET PROCESS is a two-year budget process resulting from a policy adopted in 1995 by the Board of County Commissioners. In this process, two separate twelve-month budgets are prepared and ap-proved by the Board of County Commissioners in odd-numbered years. The first year of the biennial budget is adopted as the FY 10 budget as required by State Statute. At the same time, the Board of County Com-missioners also approves a budget for the second year, the planned FY 11 budget. Then, in the year 2010, the planned FY 11 budget is reviewed by staff and the Board during the budget update process. This review allows the County to make the necessary adjustments to revenues and expenditures in order to accommodate needs that have arisen since the planned budget was prepared in 2009. The Board then adopts a budget for FY 11 according to procedures outlined by State stat-ute. BOCC is an acronym for the Board of County Commis-sioners. See the definition for BOARD OF COUNTY COMMISSIONERS. BOARD OF COUNTY COMMISSIONERS is the seven-member legislative body of Hillsborough County’s general purpose government. This board is governed by State law and the County Charter. BOND is written evidence of the issuer's obligation to repay a specified principal amount on a certain date (maturity date), together with interest at a stated rate, or according to a formula for determining that rate. CAU is an acronym for Capacity Assessment Unit. See the definition for CAPACITY ASSESSMENT UNIT. CAPACITY ASSESSMENT UNIT (CAU) is a “financing tool” that allows property owners to pay water and wastewater system connection charges over a 20 year period. CAPITAL BUDGET is the financial plan of capital pro-ject expenditures for the fiscal year beginning October 1. It incorporates anticipated revenues and appropria-tions included in the first year of the six year Capital Improvements Program (CIP), and any anticipated un-spent budget appropriation balances from the previous fiscal year. It is adopted by the Board of County Com-missioners as a part of the annual County budget.


CAPITAL EXPENDITURES are payments to acquire or construct capital assets which will benefit the County in both present and future periods. CAPITAL IMPROVEMENT PROGRAM (CIP) is Hills-borough County’s financial plan of approved capital projects with their schedules and costs over a six-year period. The CIP is designed to meet county infra-structure needs in a responsive and efficient manner. It includes projects which are, or will become the property of Hillsborough County, as well as projects that al-though not owned by the County, will be part of a joint project agreement. CAPITAL OUTLAY or CAPITAL EQUIPMENT is an item such as office furniture, fleet equipment, data processing equipment and other operating equipment with a unit cost of $1,000 or more. CAPITAL PROJECT is any improvement or acquisition of major facilities with a useful life of at least five years such as roads, bridges, buildings, or land. CHARGES FOR SERVICES is revenue derived from charges for current services. They include all revenue related to services performed whether received from private individuals or other governmental units. CIP is an acronym for the CAPITAL IMPROVEMENT PROGRAM. See the definition for CAPITAL IM-PROVEMENT PROGRAM. CONTINUATION BUDGET is a level of funding which enables an organization to provide the same amount of services in the following fiscal year as the organization provides in the current fiscal year. A continuation level budget does not necessarily provide funding for growth in demand of services. DEBT SERVICE is the dollars required to repay funds borrowed by means of an issuance of bonds or a bank loan. The components of the debt service payment typically include an amount to retire a portion of the principal amount borrowed (i.e., amortization), as well as interest on the remaining outstanding unpaid prin-cipal balance. DECISION UNITS are groups of inputs which make a measurable contribution to the achievement of an es-tablished department purpose--a purpose often dic-tated by law and/or defined by objectives and meas-ured by service levels or units of output. Decision units are segregated by funding source. Decision units are

used to build departmental budgets. They are rank ordered in a hierarchical format. DEMAND is a type of measurement category. Demand represents the external factors that demonstrate the needs for the service(s) or program(s), i.e., population, service area, complaints, and waiting lists. DEPARTMENT is, for budgeting purposes, any distinct government organizational entity receiving direct fund-ing approved by the Board of County Commissioners. EFFECTIVENESS is a type of measure category sometimes referred to as quality indicators. Effective-ness measures examine the degree to which services are responsive to the needs and desires of the cus-tomers (both external and internal). These measures tell how well the job is being performed, how well the intent is being fulfilled. Effectiveness encompasses both quality and quantity. Demand and the response to demand are often linked in these measures. These are the most difficult measures to collect and use, because the organization must develop a method of retrieving the information from outside those served. EFFICIENCY is a type of measurement category some-times called productivity. This is often measured in terms of unit costs over time. Sometimes timeliness of responses or reduction in previous delays is used to indicate efficiency. Efficiency refers to the ratio of the quantity of service (tons, gallons, hospital care days, etc.) to the cost in dollars or labor, required to produce the service. An efficiency measure can be either an output or input ratio (e.g., the number of trees trimmed per crew per day) or an input/output ratio (e.g., the dol-lar cost per permit application processed). ELAPP is the acronym for Environmentally Sensitive Lands Acquisition and Protection Program. See the definition for ENVIRONMENTALLY SENSITIVE LANDS ACQUISITION AND PROTECTION PRO-GRAM. ENDING FUND BALANCE is funds carried over at the end of the fiscal year. Within a fund, the revenue on hand at the beginning of the fiscal year, plus revenues received during the year, less expenses equals ending fund balance. ENTERPRISE FUND is a fund used to account for op-erations that are financed and operated in a manner similar to private business enterprises, wherein the stated intent is that the costs (including depreciation) of


providing goods and services be financed from reve-nues recovered primarily through user fees. ENVIRONMENTALLY SENSITIVE LANDS ACQUI-SITION AND PROTECTION PROGRAM is a program established by Hillsborough County Ordinance Number 90-19 for the acquisition, preservation, protection, management and restoration of environmentally sen-sitive lands in Hillsborough County. Under Resolution Number 92-0131, the BOCC is authorized to issue lim-ited ad valorem tax bonds and levy up to 0.25 mills for payment of these bonds. FINES AND FORFEITURES REVENUES includes revenues received from fines and penalties imposed for the commission of statutory offenses, violation of lawful administrative rules and regulations, and for neglect of official duty. Forfeits include revenues resulting from confiscation of deposits or bonds held as performance guarantees and proceeds from sale of contraband property seized by law enforcement agencies. FTE is the acronym for Full-Time Equivalent. See the definition for FULL-TIME EQUIVALENT. FULL-TIME EQUIVALENT is one position funded for a full year. For example, a permanent employee funded and paid for 40 hours/week and 52 weeks/year or 2 employees funded and paid for 20 hours/week and 52 weeks/year would be equal to one full-time equivalent. FUND is an accounting entity used to record cash and other financial resources as well as an offsetting amount of liabilities and other uses. The resources and uses are segregated from other resources and uses for the purpose of carrying on specific activities or attaining specific objectives in accordance with special regula-tions, restrictions, or limitations. FUNDED POSITIONS is a term referring to the number of authorized positions for which funding is included in a given fiscal year’s budget. FUNDING SOURCES is a term referring to the type or origination of funds to finance recurring or non-recur-ring expenditures. Examples include revenues such as ad valorem taxes, user fees, licenses, permits, and grants and non-revenues such as fund balance and interfund transfers. FY (FISCAL YEAR) 10 RECOMMENDED BUDGET refers to the budget for the period beginning October 1, 2009 and ending September 30, 2010.

FY (FISCAL YEAR) 11 PLANNED BUDGET refers to the budget for the period beginning October 1, 2010 and ending September 30, 2011. GAAP is the acronym for Generally Accepted Ac-counting Principles. GASB (GOVERNMENTAL ACCOUNTING STAN-DARDS BOARD) 34 is a new accounting standard used by the Governmental Accounting Standards Board that is applicable to state and local governments. Compliance with GASB Statement 34 is necessary for the preparation of financial statements in accordance with Generally Accepted Accounting Principles. A sig-nificant provision of this new standard includes the preparation of government-wide financial statements that summarize the information of the government as a whole using the accrual basis of accounting (in addition to the continuing–requirements for fund financial statements using the modified accrual basis of ac-counting). The County has selected the "modified ap-proach" for the accounting of these assets. Under the "modified approach," the County records infrastructure assets at estimated original cost, but does not record depreciation against these assets. Instead of recording depreciation, the County is committed to incur the maintenance expenses necessary to preserve its infra-structure assets at specified levels of condition. Infra-structure assets such as streets, bridges, and side-walks are also to be included in the government-wide financial statements. There are also expanded disclo-sure requirements. GASB (GOVERNMENTAL ACCOUNTING STAN-DARDS BOARD) 45 is a new accounting standard used by the Governmental Accounting Standards Board that is applicable to state and local governments. This standard addresses accounting and financial re-porting for post-employment benefits other than pen-sions. GENERAL REVENUE FUND (GENERAL FUND) is the fund that accounts for all financial transactions except those required to be accounted for in other funds. The fund's resources, ad valorem taxes and other revenues provide services or benefits to all residents of Hillsbor-ough County. GRANTS AND AIDS includes all grants, subsidies, and contributions from other government agencies or pri-vate organizations. IMPACT FEES are a type of charge for services im-posed on new construction in order to support specific


new demands on a given service, e.g., transportation, schools, parks and fire protection. INFRASTRUCTURE is a permanent installation such as a building, road, or water transmission system that provides public services. INTERGOVERNMENTAL REVENUE includes all reve-nue received from federal, state, and other local gov-ernment sources in the form of grants, shared revenue and payments in lieu of taxes. LIBRARY TAXING DISTRICT is a special taxing dis-trict encompassing the City of Tampa and the unincor-porated areas of the county. It provides library services for county residents. These services are financed pri-marily by an ad valorem tax levied on all taxable prop-erty located in the district and accounted for in the Special Library Tax District Fund. LICENSES AND PERMITS REVENUE are fees levied by the County for providing corporations or individuals the right to engage in a business, occupation, or activ-ity otherwise lawful. MANDATE is a requirement imposed by a legal act of the federal, state, or local government. MEASURE is a term referring to any one of four differ-ent types of measure: a count, a ratio, a percentage, and a dollar amount. Before developing any measure, it is necessary to identify something that can be counted. In order to identify what is to be counted, the event being assessed must be determined, i.e., days spent in the hospital, certificates of occupancy issued, gallons of water treated, etc. METROPOLITAN PLANNING ORGANIZATION (MPO) is an agency that provides long-range trans-portation planning for Tampa, Temple Terrace, Plant City and Hillsborough County. The MPO works hand-in-hand with the three cities, the Hillsborough County City-County Planning Commission and with the West Central Florida Chairs Coordinating Committee, an or-ganization of area MPOs, to ensure that local and re-gional transportation priorities are coordinated with land use. The MPO is statutorily required by Chapter 339.175 of the Florida Statutes. MILL is a monetary measure equating to one one-thousandth (0.001) of a dollar. When used in reference to the AD VALOREM TAX RATE, it means a 1-mill tax is one dollar of tax on $1,000 of taxable value.

MILLAGE RATE is the rate per one thousand dollars of taxable property value which, when multiplied by the taxable value, yields the tax billing for a given parcel. MINIMUM SERVICE LEVEL (MSL) is a term which defines the base outputs which are either legally man-dated and/or considered to be the most important set of outputs of an organization. The minimum service level corresponds directly to the purpose or mission of the organization. MSL is the effort, expressed in terms of service and cost, below which it is not realistic or feasi-ble to operate. MISCELLANEOUS (FUNDING SOURCE) is revenue other than those received from standard sources such as taxes, licenses and permits, grants and user fees. MISSION STATEMENT is a broad statement of pur-pose derived from an organization’s and/or commu-nity’s values and goals. MOSI is an acronym for the facility and organization known in Hillsborough County as the Museum of Sci-ence and Industry. MPO is an acronym for the Metropolitan Planning Or-ganization. See the definition for METROPOLITAN PLANNING ORGANIZATION. MSTU is an acronym for Municipal Services Taxing Unit. See the definition for the MUNICIPAL SERVICES TAXING UNIT. MUNICIPAL SERVICES TAXING UNIT (MSTU) is the taxing district encompassing the unincorporated area of the county. It provides services typically provided by a municipality (e.g., Sheriff's patrol, paramedic services, fire protection, parks and recreation, code enforcement and road network maintenance) to the residents and businesses in the unincorporated area. The services are financed primarily by an ad valorem tax levied on all taxable property located in the unincorporated area. Accounting for the funds from this taxing unit is done through the UNINCORPORATED AREA GENERAL FUND. See the definition for the UNINCORPORATED AREA GENERAL FUND. NON-AD VALOREM ASSESSMENT is a fee levied on certain properties to defray all or part of the cost of a specific capital improvement or service deemed to benefit those properties. The value of the property is not considered when calculating a NON-AD VALOREM ASSESSMENT. Instead, the cost of the facility or the service is allocated proportionately to the benefited


properties in a defined area. It is sometimes referred to as a SPECIAL ASSESSMENT. Generally, this is col-lected by the Tax Collector’s Office on the annual con-solidated tax bill like AD VALOREM TAXES. OBJECTIVE is a statement specifying achievements to be attained within a prescribed time frame. An objective is exchanged/superseded by another objective at the expiration of the time frame. An objective is directly connected to how the resources of an organization will be used. An objective statement begins with an action verb and includes the quantified statement of the re-sults expected as an outcome of the action, such as PROVIDE (the action verb) WITH EXISTING MAN-POWER, 24-HOUR SECURITY COVERAGE FOR FIVE SOUTH COUNTY GOVERNMENT BUILDINGS AT DAILY COST NOT TO EXCEED $15.60 (quantified results) DURING THE APPLICABLE FISCAL YEAR (explicit timeframe). OPERATING BUDGET is the budget including appro-priations for recurring and certain one-time expendi-tures that will be consumed in a fixed period of time to provide for day-today operations (e.g., salaries and related benefits, operating supplies, contractual and maintenance services, professional services, and op-erating equipment). The operating budget does not include debt service payments (principle and interest), budgeted reserves, transfers between funds, and the capital projects program budget. It does include the Internal Service and Trust funds. OTHER TAXES are other charges levied by the local unit against the income or wealth of a person, whether natural or corporate. PERSONAL SERVICES characterizes expenses for salaries, wages, and related employee benefits pro-vided for all persons employed by the County whether on a full-time, part- time, or temporary basis. Employee benefits include employer contributions to a retirement system, social security, insurance, sick leave, and simi-lar direct benefits as well as other costs such as Work-ers’ Compensation and Unemployment Insurance. PROJECT DEVELOPMENT AND ENVIRONMENTAL STUDY (PD&E) is the preliminary study to determine the best alternatives related to location, facility layout, materials of construction, design parameters, zoning requirements, right-of-way requirements, permitting issues, cost and schedule for completion. Additionally utility relocations, transportation needs, social and eco-nomic impacts, environmental impacts, economic fac-tors and public acceptance are considered. The study

results in a clear and complete project scope of work, schedule and budget such that a project can be prop-erly prioritized and inserted into the County's CIP proc-ess. PROJECTED EXPENSE is the estimated expense through the end of the current fiscal year for a respec-tive budget line item. PROPERTY TAX is another term for AD VALOREM TAX. See AD VALOREM TAX. RECLAIMED WATER IMPROVEMENT UNIT is a type of MUNICIPAL SERVICE BENEFIT UNIT established by Hillsborough County in selected areas of the unin-corporated area. The purpose of a unit of this type is to levy non-ad valorem assessments on properties bene-fiting from the installation of pipes carrying reclaimed water. The non-ad valorem assessments pay for costs associated with the installation of these pipes. There are multiple units of this type. REPLACEMENT EQUIPMENT is equipment requested by a department for replacing like or similar equipment to be retired because of unserviceability. RESERVE FOR INVESTMENT FAIR MARKET VALUE CHANGE represents the increase or decrease in the unrealized value of the investments held by any subfund. While the change in the fair market value of any investment is reflected as a revenue (like interest) in the budget, it is important to note that until such time that the investments are sold, this revenue is unreal-ized and therefore there is no cash to support this revenue. As such, as part of the annual reappropria-tion process, entries reserving the inception-to-date “Investment Fair Value Change” are recorded at the subfund level. If the Investment Fair Value Change represents a positive gain, the unrealized revenue will result in a higher fund balance, but since there is no cash it is important that this portion of fund balance be include in a restricted reserve to prevent it from being “spent” or appropriated. RESERVES AND REFUNDS refers to a budget cate-gory for funds required to meet both anticipated and unanticipated needs; the balance of anticipated ear-marked revenues not required for operation in the budget year; estimated reimbursements to organiza-tions, state, or federal governments for revenues re-ceived and not spent, and those required to be set aside by bond covenants.


RESTRICTED REVENUES are funds collected for lim-ited or specific expenditure purposes. These funds are earmarked for specific purposes by requirements within the resource origin, such as: regulations found in bond covenants; grant contracts; local ordinances; donations for a specific purpose; state statute; and federal law or administrative guidelines. REVENUES are funds received from the County by external sources; income. Revenues are to be differ-entiated from funding sources which include fund bal-ance, interfund transfers, reimbursements, etc. ROLLED-BACK RATE is that millage rate which, when applied to the total amount of taxable value of property (excluding new construction), produces the same amount of tax dollars as the previous year. Calculation of the “rolled-back rate” is governed by Florida Stat-utes. RWIU is an acronym for Reclaimed Water Improve-ment Unit. See the definition for RECLAIMED WATER IMPROVEMENT UNIT. SINKING FUND is an account, sometimes called a debt service fund, into which the issuer makes periodic deposits to assure the timely availability of sufficient monies for the payment of debt service requirements. The revenues to be deposited into the sinking fund and payments from it are determined by the terms of the bond contract. SPECIAL ASSESSMENT is another name for NON-AD VALOREM ASSESSMENT. TAXABLE VALUE is the assessed value of property minus any authorized exemptions (i.e., agricultural, homestead exemption). This value is used to deter-mine the amount of ad valorem tax to be levied. The TAXABLE VALUE is calculated by the Property Ap-praiser’s Office in compliance with State law. TE FLGFC is an acronym for Tax Exempt Florida Local Government Finance Commission and for the long term financing packages arranged through the Commission. This Commission is a legal entity formed through inter-local agreement among several Florida governments. This Commission enables public agencies to benefit from the economies of scale associated with large commercial paper financings.

TRANSFERS is a term referring to monies moved from one budgetary fund or subfund to another. Because of legal or other restrictions, monies collected in one fund may need to be expended in other funds. A transfer is accomplished through Transfers-In (a source of funds) for the recipient fund and an equal Transfer-Out (a use of funds) for the donor fund. When this movement oc-curs between different funds, it is known as an Inter-fund Transfer. When it occurs between the restricted and unrestricted portions of the same fund, it is known as an Intrafund Transfer. UNINCORPORATED AREA GENERAL FUND is the fund that accounts for MSTU ad valorem taxes and other revenue sources that provide services for the benefit of the residents of the unincorporated areas of Hillsborough County only. The services provided by this fund include fire suppression, law enforcement, stormwater, parks and recreation, planning and growth management, survey/mapping, code enforcement, and emergency services. UNRESTRICTED REVENUES is a term referring to those revenues that can be used for any lawful expen-diture supporting a wide variety of functions, or objec-tives. USER FEES are charges for specific governmental services. These fees cover the cost of providing that service to the user (e.g., building permits, animal li-censes, and park fees). WORKLOAD is a type of measure category. Workload data provides a comparison of how output corresponds to the demand (e.g., people served, transactions proc-essed in certain geographic locations, complaints ad-dressed). ZERO-BASE BUDGETING (ZBB) is a method of de-tailed budget analysis and justification that combines elements of management by objectives and program evaluation. It is a vehicle to link management and planning to the budget process. ZBB starts with an examination of an agency's basic programs and ser-vices by the lowest management level, and continues up the organization as funding packages are prioritized at each level in accordance with available resources and desired outcomes. ZBB is a tool for objectively directing the allocation of funds among activities and programs. Its basis is the consideration of the effi-ciency and effectiveness of activities and programs.