proposed line item budget fy 2020-21...proposed fiscal year budget entity 2020-21 county wide budget...

PROPOSED LINE ITEM BUDGET FISCAL YEAR 2020-21

Public Copy

PREPARED BY: DAVID R. ELLSPERMANN, CLERK OF THE CIRCUIT COURT AND COMPTROLLER – BUDGET DEPARTMENT

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June 16, 2020 Page 2 As submitted, the proposed countywide and dependent special district budgets for Fiscal Year 2020-21 are as follows:

Proposed Fiscal Year

Budget Entity 2020-21 County Wide Budget $ 415,839,271 MSTU for Law Enforcement 64,737,136 Fire Rescue and EMS Fund 59,943,281 Stormwater Program 14,548,962 Building Safety Fund 14,455,204 Local Housing Assistance Trust Fund 1,131,842 Silver Springs Community Redevelopment Area Trust Fund 224,362 Impact Fee East District 6,498,226 Impact Fee West District 5,182,866 Rainbow Lakes Estates Comm Res Facility MSTU 97,667 Rainbow Lakes Estates MSTU for Road Improvements 942,963 Rainbow Lakes Estates Fire Protection MSBU 704,201 Marion Oaks MSTU 1,026,893 Marion Oaks MSTU for General Services 1,618,775 Marion Oaks MSBU for Road Improvements 1,683,904 Silver Springs Shores Special Tax District 1,237,781 Silver Springs Shores MSBU for Road Improvements 1,003,144 Hills of Ocala MSTU for Recreation 58,665 Doublegate MSTU for General Services 3,182 Raven Hill MSTU for General Services 10,570 Rainbows End MSTU for General Municipal Services 37,008 Tompkins and Georges MSTU 17,296 Country Estates MSTU 2,289 Citrus Park MSTU 15,868 Wineberry MSTU for General Services 10,550 Golden Hills MSTU for General Services 114,638 Delcrest MSTU for General Services 12,125 Bellaire MSTU for General Services 8,989 Hamlet at Sherman Oaks MSBU for General Services 19,182 Lake Tropicana MSTU for Road Improvements 153,000 Golden Hills MSTU for Road Improvements 73,713

June 16, 2020 Page 3

Proposed Fiscal Year

Budget Entity 2020-21 Kingsland Estates Ocala Waterway MSBU Road Improvements 172,580 Kingsland Whispering Pines Forest Glenn MSBU for Road Improv 180,430 Silver Springs Acres MSBU for Road Maintenance 127,724 Ocala Waterway Estates MSBU for Road Maintenance 84,516 NW 17th Avenue Northwoods MSBU for Road Maintenance 7,863 Rainbow Park Units 1 and 2 MSBU for Road Maintenance 391,158 Paradise Farms MSBU for Roadside Mowing 30,199 Stonecrest Center MSBU for Road Maintenance 19,423 Deer Path Estates Ph 1 and 2 MSBU for Road Maintenance 25,982 Pine Run Estates MSTU for Road Improvements 86,241 Woods and Lakes Subdivision MSBU for Road Maintenance 62,261 DRA Maintenance NW 49th 35th Street MSBU 11,434 Indian Meadows MSTU for Street Lighting 7,733 Ocala Heights MSTU for Street Lighting 37,864 Bahia Oaks MSTU for Street Lighting 27,944 Boardman MSTU for Street Lighting 14,855 Hickory Hill MSTU for Street Lighting 6,811 Churchill MSTU for Street Lighting 8,726 Lake Weir Edgewater for Street Lighting 132,309 Boulder Hill Subdivision MSTU for Street Lighting 9,897 Series 2011A Debt Service Fund 207,263 Series 2012A Debt Service Fund 171,720 Series 2013A Debt Service Fund 155,104 Series 2014A Debt Service Fund 294,666 Series 2015A Debt Service Fund 33,264 Series 2016A Debt Service Fund 109,330 Series 2017A Debt Service Fund 159,202 Series 2019A Debt Service Fund 100,329 Series 2019A Capital Projects Fund 113,000 Marion County Utility Fund 35,133,669

TOTALS - ALL BUDGET ENTITIES $ 629,337,050


I. Comments on Estimated Revenues and Other Receipts

A. Ad Valorem Taxes: The millages proposed to fund the 2020-21 tentative budgets are as follows:

Estimated Proposed Ad Valorem Millage Tax Revenue

Fund Rate @ 100% County Wide Budget: General Fund 3.67 Mills $ 74,501,000 Fine and Forfeiture Fund 0.85 Mills 17,255,000 County Transportation Maintenance Fund 0.00 Mills -Marion County Health Unit Trust Fund 0.13 Mills 2,639,000 Total County Wide Budget 4.65 Mills $ 94,395,000

Estimated Ad Valorem Tax Revenue @ 100%

Proposed Millage Rate Fund

Special Districts: MSTU for Law Enforcement 3.84 Mills $ 55,680,000 Marion Oaks MSTU 1.02 Mills 601,800 Silver Springs Shores Special Tax District 3.00 Mills 750,000 Rainbow Lakes Estates - Comm Res Facility MSBU 0.47 Mills 56,165 Hills of Ocala MSTU For Recreation 0.18 Mills 26,100 MSTU for EMS and Fire Protection & Rescue Services 1.11 Mills 16,594,500 Total Special Districts $ 73,708,565

Total - All Budgets $ 168,103,565

Estimates of the total taxable property values for 2020, which were prepared by the Marion County Property Appraiser for budget planning purposes in accordance with the provisions of Section 200.065(8), were used in computing the millage rates and estimated revenue figures for all currently existing taxing entities listed above. Final certified taxable values are required to be prepared by the Property Appraiser and submitted to each Marion County Taxing Entity on or before July 1, 2020. Upon receipt of this information, it will be necessary to make any revisions to the above revenue estimates that result from recalculating estimated ad valorem tax revenues utilizing the final certified taxable values.


Any percentage increase in the taxes proposed over the rolled back rate must be advertised in a display ad prior to adoption of the budget. In as much as estimated property values were used in preparing this document, we are unable to calculate the fiscal year 2020-21 aggregate rolled back amount pending receipt of final certified taxable values from the Property Appraiser. At that time, the calculation must by law be made in the aggregate, using the sum of the countywide levies plus all dependent special district levies. The proposed 2.25 mill levy for the Rainbow Lakes Estates Municipal Service District, an independent taxing district, is excluded from the calculation.

There are also statutory limits on the amount of ad valorem tax revenue that the County may levy. Upon receipt of final taxable values, we will provide the Board with details of maximum millage levy calculations.

B. Non-Ad Valorem Assessment Revenues: As presented, the proposed budget includes non-Ad Valorem special assessment revenues that will be collected by the tax collector as a part of the tax bill process. Final adoption of the various special assessment rates will be coordinated by the County’s office of MSTU's and Assessments. The assessment levy amounts included within the budget document, other than those amounts associated with the County’s various road assessment programs, are as follows:

Total Estimated

Taxing Entity Reason for Assessment Revenues Fire Rescue and EMS Fund Fire Rescue Services $ 33,103,606 Stormwater Program Stormwater Utility 3,791,748 Rainbow Lakes Estates MSTU for Road Improvements Road Improvements 387,625 Rainbow Lakes Estates Fire Protection MSBU Fire Protection 189,360 Marion Oaks MSTU for General Services General Municipal Services 796,590 Marion Oaks MSBU for Road Improvements Road Improvements 1,314,428 Silver Springs Shores MSBU for Road Improvements Road Improvements 1,048,792 Doublegate MSTU for General Services General Municipal Services 2,345 Raven Hill MSTU for General Services General Municipal Services 2,125 Rainbows End MSTU for General Municipal Services General Municipal Services 20,810 Tompkins and Georges MSTU General Municipal Services 10,135 Country Estates MSTU General Municipal Services 1,066 Citrus Park MSTU General Municipal Services 4,740 Wineberry MSTU for General Services General Municipal Services 3,330 Golden Hills MSTU for General Services General Municipal Services 26,945 Delcrest MSTU for General Services General Municipal Services 1,352 Bellaire MSTU for General Services General Municipal Services 1,960 Hamlet at Sherman Oaks MSBU for General Services General Municipal Services 12,000 Lake Tropicana MSTU for Road Improvements Road Improvements 148,185 Golden Hills MSTU for Road Improvements Road Improvements 43,050 Kingsland Estates Ocala Waterway Road Improvements 153,800 MSBU for Road Improvements


Total Estimated

Taxing Entity Reason for Assessment Revenues Kingsland Whispering Pines Forest Glenn Road Improvements $ 154,000 MSBU for Road Improvements

Silver Springs Acres MSBU for Road Maintenance Road Maintenance 81,000 Ocala Waterway Estates MSBU for Road Maintenance Road Maintenance 60,600 NW 17th Avenue Northwoods Road Maintenance 4,000 MSBU for Road Maintenance

Rainbow Park Units 1 and 2 MSBU for Road Maintenance Road Maintenance 338,500 Paradise Farms MSBU for Roadside Mowing Road Mowing 14,400 Stonecrest Center MSBU for Road Maintenance Road Maintenance 11,390 Deer Path Estates Phase 1 and 2 Road Maintenance 22,200 MSBU for Road Maintenance

Pine Run Estates MSTU for Road Improvements Road Improvements 76,410 Woods and Lakes MSBU for Road Maintenance Road Maintenance 37,569 DRA Maintenance for NW 49th 35th Street MSBU Drainage Retention 12,036 Indian Meadows MSTU for Street Lighting Street Lighting 2,750 Ocala Heights MSTU for Street Lighting Street Lighting 3,168 Bahia Oaks MSTU for Street Lighting Street Lighting 13,325 Boardman MSTU for Street Lighting Street Lighting 4,445 Hickory Hill Subdivision MSTU for Street Lighting Street Lighting 2,520 Churchill Subdivision MSTU for Street Lighting Street Lighting 2,340 Lake Weir Edgewater MSBU for Street Lighting Street Lighting 12,104 Boulder Hill Subdivision MSTU for Street Lighting Street Lighting 1,600 Solid Waste Disposal Fund Waste Disposal and 12,624,701

Recycling Services Totals - All Per Parcel Assessments $ 54,543,050

C. Revenue Impacts due to the Covid-19 Event: Due to the ongoing impact of the COVID-19 event, the upcoming budget reflects reductions in beginning available fund balances resulting from estimated reductions in current fiscal year operating revenues. Estimated reductions of current fiscal year revenues are as follows. In the General Fund current year State Revenue Sharing and ½ Cent Local Option Sales Tax are 10% ($986,576 and $2,434,968 respectively) below budget. Also these revenues are reflected in the upcoming fiscal year at the same level as in the currently adopted budget. The budget will be adjusted upon receipt of State estimates for these revenues. Additional revenues in the General Fund impacted are as follows; Animal Adoptions are 55% ($40,983) below budget, Mobile Veterinary Clinic are 34% ($19,195) below budget, Agriculture Center are 41% ($35,512) below budget, and Southeast Livestock Pavilion are 42% ($96.324) below budget. In the Tourist Development Tax Fund, current year Tourist Development Tax revenue are 22% ($674,088) below budget. In the Parks and Recreation Fees Fund, Parks Fee revenue are 13% ($212,010) below budget.


No adjustments have yet been made regarding fuel taxes. The proposed budget reflects the revenue assumptions included in the recently adopted Transportation Improvement Program. We are awaiting further data as it becomes available for current year collections along with State prepared revenue estimates for the upcoming fiscal year. Once that information is available, it may be necessary to adjust the County's Transportation Improvement Program.

No adjustments have yet been made regarding collections of the current Local Option Sales Tax. The proposed budget reflects the revenue assumptions included in the recently revised One Cent Infrastructure Sales Surtax Project Expenditure Schedule. We are awaiting further data as it becomes available for current year collections along with State prepared revenue estimates for the remaining three months included in the upcoming fiscal year. Once that information is available, it may be necessary to adjust the Project Expenditure Schedule.

D. Local Government Half-cent Sales Tax: Based on an internal analysis of the amounts received from this source, $24,349,684 in estimated proceeds from the Local Government Half-cent Sales Tax Clearing Trust Fund have been budgeted within the General Fund to fund operating expenditures.

E. County Revenue Sharing: The estimated proceeds of County Revenue Sharing as distributed from the State of Florida have been budgeted in the amount of $9,865,764 within the General Fund. Apart from certain restrictions regarding the pledging of revenue for payment of debt service, there are no specific restrictions for expenditure of County Revenue Sharing proceeds.

F. Communication Services Tax: The estimated proceeds of Communication Services Tax as distributed from the State of Florida have been budgeted in the total amount of $2,018,100. An amount of $1,861,091 has been budgeted within the General fund. The remaining $157,009 generated through a permit fee add-on rate has been appropriated in the County Transportation Maintenance fund. The permit fee add-on rate is allowed in that the County opted to forgo the collection of permit fees in lieu of imposing this portion of the Communication Services Tax.

G. Recording Fees: An estimated $713,557 of fees charged upon recording of documents in the Office of the Clerk of the Circuit Court have been included in the proposed budget. These funds are distributed between the County’s General Fund and Fine & Forfeiture Fund and have been appropriated for court related technology costs. Appropriation of these funds is within the limited purposes set forth in Florida Statutes. This revenue source is a result of enacting legislation related to revisions to Article V of the Florida Constitution. The total requested budget for court related technology costs is $2,624,736 which is $1,845,065 more than the estimated $713,557 of related fees and $66,114 reimbursement from Sumter County that will be funded from the County’s general revenue.

H. Facilities Fees: An estimated $471,111 of Court Facilities fees revenue has been included in the proposed budget. These fees have been appropriated in the General Fund pursuant to a County ordinance enacting a $15 surcharge upon criminal and non-criminal traffic violations. These fees have been appropriated primarily for funding of the cost for contracted Judicial Center security and a 10% portion thereof has been designated to fund the Law Library. Appropriation of these funds is within the limited purposes set forth in Florida Statutes. This revenue source is a result of enacting legislation related to revisions to Article V of the Florida Constitution.


I. Additional Court Cost Fees: An estimated $298,800 of additional court costs revenue has been included in the proposed budget. These fees have been appropriated in the Criminal Justice Court Costs Fund pursuant to a County ordinance enacting a $65 surcharge upon disposed criminal cases. These funds have been appropriated for the anticipated cost of court system programs for Court Innovations, Legal Aid, Law Library and other juvenile programs. Appropriation of these funds is within the limited purposes set forth in Florida Statutes. This revenue source is a result of enacting legislation related to revisions to Article V of the Florida Constitution.

J. Medical Examiner: The costs of the 5th District Medical Examiner’s Office and the 24th District Medical Examiner’s Office incurred through the Marion County budget are offset by reimbursements from Marion County and the other Counties in the District in the estimated amount of $4,377,870. The total Medical Examiner budget of $5,617,308 are offset by the above stated reimbursement such that costs are shared on a pro-rata population basis that also provides for an administrative cost reimbursement for Marion County. Costs are also offset by fees estimated at $652,900.

K. Tax Collector Fees: Fees collected for services provided by the office of the Tax Collector and remitted to the County are estimated to be $6,183,417.

L. Ambulance Fees: A majority of the cost for the operation of the County’s Emergency Medical Services is offset by fees collected that are estimated to be $20,200,000.

M. Fleet Management: Fees are charged as an offset to the costs incurred by the County’s Fleet Management Cost Center. Fees for the provision of vehicle maintenance are charged to user cost centers funded outside of the General Fund and fuel costs are charged to all County user cost centers. Estimated Vehicle Maintenance reimbursements are $2,630,000 and estimated Fuel reimbursements are $3,462,691.

N. Constitutional Fuel Tax: The estimated proceeds of the 80% portion of the Constitutional Fuel Tax have been budgeted in the amount of $3,947,368. Proceeds of this revenue are appropriated for road construction. The estimated proceeds of the 20% portion of the Constitutional Fuel Tax have been budgeted in the amount of $989,474. Expenditure of these proceeds has been appropriated for the cost of road materials and supplies for use in the operations of the County Road & Bridge Cost Center. Upon receipt of official revenue estimates from the State, it may be necessary to modify the budgeted amount for both of these revenues.

O. County One Cent Voted Gas Tax (Local Option Ninth Cent Fuel Tax): A total of $2,335,637 has been included within the proposed budget of the County Transportation Maintenance Fund as proceeds from the County One Cent Voted (or Ninth Cent) Gas Tax authorized pursuant to the provisions of Marion County Ordinance Number 89-29. Upon receipt of official revenue estimates from the State, it may be necessary to modify the budgeted amount for this revenue.

P. Local Option Fuel Tax (6 Cents): The estimated proceeds of the Six Cent Local Option Fuel Tax have been budgeted in the amount of $10,655,291 within the County Transportation Maintenance Fund. This amount represents Marion County’s current share of total tax receipts. Upon receipt of official revenue estimates from the State, it may be necessary to modify the budgeted amount for this revenue. The Local Option Gas Tax revenues are primarily used to offset the costs associated with the Transportation Cost Center, and Ocala/Marion County Transit that are funded from the County Transportation Maintenance Fund.


Q. County Fuel Tax: The estimated proceeds of the County Fuel Tax have been budgeted in the amount of $2,173,296 within the County Transportation Maintenance Fund. Upon receipt of official revenue estimates from the State, it may be necessary to modify the budgeted amount for this revenue. The County Fuel Tax revenues are primarily used to offset the costs associated with the Transportation Center, and Ocala/Marion County Transit that are funded from the County Transportation Maintenance Fund.

R. Local Option Fuel Tax (second 5 Cents): The estimated proceeds of the 2nd Local Option Fuel Tax-5 Cents have been budgeted in the amount of $6,820,000. This amount represents Marion County’s current share of total tax receipts. Upon receipt of official revenue estimates from the State, it may be necessary to modify the budgeted amount for this revenue. A portion of these revenues, in the amount of $4,077,387 provides funding for debt service payments related to the County’s Transportation Improvement Bonds. The remaining $2,742,613 along with any unexpended balance from the current fiscal year is appropriated for Transportation Improvements.

S. Impact Fees: A total of $3,530,000 of estimated Transportation Impact Fee revenues have been included in the proposed budget. Expenditure of these proceeds, along with unexpended amounts from prior years, is appropriated for the planned costs of road construction intended to increase the capacity of the County’s road system. Funds are collected and expended within each of two districts within the County, and the financial activity of each district is budgeted in each of the two separate Non-Countywide funds.

T. 911 Emergency Telephone Fees: A 40 Cent per phone line monthly fee is collected by the County to fund the cost of the 911 Emergency Communications System. An estimated amount of $1,591,200 is included in the proposed budget.

U. Building Permits and Other Building Safety Revenue: A total of $6,045,483 of estimated Building Permit Fees and other operating revenues are included in the proposed budget of the Building Safety Fund. These revenues are dedicated to funding the operating costs of the County’s Building Safety Fund.

V. Tourist Development Tax: The County collects a 4% Tourist Development Tax levied on transient rentals (hotels, motels and other living quarters occupied for a term of 6 months or less). The proceeds are restricted to the purpose of promoting tourism within Marion County. A revenue estimate of $3,074,140 is included in the proposed budget.

W. Court Costs – Crime Prevention: A total of $105,000 of estimated Court Costs are included in the proposed budget of the Fine & Forfeiture Crime Prevention Fund. This revenue is separately accounted for pursuant to Florida Statutes section 775.083 for expenditure as follows, “The County, in consultation with the sheriff, must expend such funds for crime prevention programs in the county, including safe neighborhood programs under ss. 163.501-163.523.” The Fund also includes $37,440 of estimated ankle bracelet monitoring fees.

X. Alcohol and Drug Abuse Trust Fund: A total of $13,500 of estimated Court Costs are included in the proposed budget of the Alcohol and Drug Abuse Trust Fund. This revenue is separately accounted for pursuant to Florida Statutes section 938.13 for expenditure of drug and alcohol treatment programs.

June 16, 2020 Page 10

Y. Solid Waste Disposal Program Fees: An estimated $2,330,000 is included within the proposed budget as proceeds from waste disposal fees (tipping charges) levied upon the waste tonnage for the various classes of solid waste. An estimated $214,000 is included as proceeds of Recycling Fees. An estimated $181,000 is included as proceeds of Gas to Energy Sales.

Z. Water and Sewer Service: The estimated Water and Sewer Service revenues of $25,178,661 are included within the proposed budget of the Marion County Utilities Fund. Also included are estimated water and sewer connection fees in the amount of $1,330,161. Expenditure of connection fees is limited to capital costs associated with increasing the capacity of the Water and Sewer system.

AA. Infrastructure Sales Tax: The voter referendum approved Local Option Infrastructure Sales Tax is included in the proposed budget of the Infrastructure Surtax Fund. The estimated revenue for fiscal year 2020-21 is $14,863,564.

AB. School Resource Officers: School Resource Officers: Anticipated revenue in the amount of $2,220,000 for School Resource Officers is included in the proposed 2020-21 budget of the MSTU for Law Enforcement. The amount represents the expected payment to be received from the Marion County School Board for these services to be provided by the Sheriff’s Office. The associated costs for these services are also included in the proposed 2020-21 budget for the MSTU for Law Enforcement.

June 16, 2020 Page 11

AC. Beginning Fund Balance (or Retained Earnings) Carried Forward: These amounts are defined as the amounts expected to be remaining at the end of the current 2019-20 fiscal year. These amounts are generally used to fund the various 2020-21 fiscal year budgets until receipt of Ad Valorem Tax and non-Ad Valorem per parcel assessment revenues, which normally occurs late in the first quarter of the fiscal year.

A comparison of the 2019-20 actual fund balances forward and the 2020-21 projected fund balances forward are as follows:

2019-20 2020-21 Actual Budgeted

Beginning Beginning Fund Balance Balance Difference

General Fund $ 33,316,177 $ 22,684,924 $ (10,631,253) Fine and Forfeiture Fund 2,274,688 1,999,220 (275,468) Crime Prevention Fund 864,424 427,423 (437,001) County Transportation Maintenance Fund 26,050,755 18,697,533 (7,353,222) 80% Gas Tax Construction Fund 8,472,915 4,150,304 (4,322,611) 20% Gas Tax Construction Fund 4,141,246 3,135,727 (1,005,519) 2nd Local Option Fuel Tax Fund 12,560,666 3,560,508 (9,000,158) TMF Transportation Planning Organization 26,775 26,775 -Sidewalk Construction Fund 320,901 354,861 33,960 Dunnellon Airport Fund 362,025 99,566 (262,459) Marion County Health Unit Trust Fund 267,101 137,029 (130,072) Alcohol and Drug Abuse Trust Fund 36,360 27,080 (9,280) Criminal Justice Court Costs Fund 138,563 154,116 15,553 Law Enforcement Trust Fund 312,399 250,365 (62,034) Sheriffs Educational Fund 656,308 715,274 58,966 911 Management Fund 3,095,413 879,374 (2,216,039) Tourist Development Tax 4,829,434 2,934,080 (1,895,354) Crime Prevention Fund 2,845,670 401,576 Medical Examiner Fund 663,803 616,523 (47,280) Public Improvement Transportation Debt Service 2,803,257 2,803,257 -Parks Capital Project Fund 262,720 - (262,720) Public Improvement Tranportation Capital Projects 2,860,958 - (2,860,958) Infrastructure Surtax Capital Projects 55,252,586 6,732,182 (48,520,404) Surtax Capital Projects 309,294 - (309,294) Solid Waste Disposal Fund 57,986,339 40,983,486 (17,002,853) Insurance Fund 5,913,363 5,772,030 (141,333) Total County Wide Budget $ 226,624,140 $ 117,543,213 $ (106,636,833)

June 16, 2020 Page 12

2019-20 2020-21 Actual Budgeted

Beginning Beginning Fund Balance Balance Difference

Special Districts: MSTU for Law Enforcement $ 9,465,947 $ 9,213,415 $ (252,532) Fire Rescue and EMS Fund 6,779,749 11,068,267 4,288,518 Fire Rescue Impact Fees Fund 249,355 - (249,355) Stormwater Program 12,571,538 7,638,807 (4,932,731) Building Safety Fund 7,960,786 8,710,529 749,743 Local Housing Assistance Trust Fund 2,617,965 - (2,617,965) Silver Springs CRA Trust Fund 131,768 18,137 (113,631) Impact Fee East District 3,626,482 4,588,726 962,244 Impact Fee West District 4,481,001 3,652,066 (828,935) Impact Fee District 1 3,550 - (3,550) Impact Fee District 3 316,900 - (316,900) Impact Fee District 4 762,779 - (762,779) Rainbow Lakes Estates Comm Res Facility MSTU 89,917 43,938 (45,979) Rainbow Lakes Estates MSTU for Road Improvements 1,247,932 566,169 (681,763) Rainbow Lakes Estates Fire Protection MSBU 546,669 519,797 (26,872) Marion Oaks MSTU 665,241 383,875 (281,366) Marion Oaks MSTU for General Services 1,072,067 848,335 (223,732) Marion Oaks MSBU for Road Improvements 2,654,285 415,247 (2,239,038) Silver Springs Shores Special Tax District 607,730 491,217 (116,513) Silver Springs Shores MSBU for Road Improvements 962,126 - (962,126) Hills of Ocala MSTU for Recreation 35,280 30,611 (4,669) Doublegate MSTU for General Services 944 916 (28) Raven Hill MSTU for General Services 8,247 8,342 95 Rainbows End MSTU for General Municipal Services 265,856 15,311 (250,545) Tompkins and Georges MSTU 6,979 7,564 585 Country Estates MSTU 1,887 1,219 (668) Citrus Park MSTU 10,603 11,081 478 Wineberry MSTU for General Services 6,563 7,216 653 Golden Hills MSTU for General Services 73,388 87,283 13,895 Delcrest MSTU for General Services 10,363 10,585 222 Bellaire MSTU for General Services 6,726 6,956 230 Hamlet at Sherman Oaks MSBU for General Services 15,490 7,592 (7,898) Lake Tropicana MSTU for Road Improvements 290,432 9,023 (281,409) Golden Hills MSTU for Road Improvements 314,893 29,207 (285,686) Kingsland Estates Ocala Waterway 336,429 23,972 (312,457) MSBU for Road Improvements

June 16, 2020 Page 13

2019-20 2020-21

Fund

Actual Beginning Balance

Budgeted Beginning Balance Difference

Kingsland Whispering Pines Forest Glenn MSBU for Road Improvements

Silver Springs Acres MSBU for Road Maintenance Ocala Waterway Estates MSBU for Road Maintenance

$ 364,790

104,645 252,217

$ 31,413

49,976 25,141

$ (333,377)

(54,669) (227,076)

NW 17th Avenue Northwoods MSBU for Road Maintenance

12,880 3,968 (8,912)

Rainbow Park Units 1 and 2 MSBU for Road Maintenance

153,548 68,814 (84,734)

Paradise Farms MSBU for Roadside Mowing Stonecrest Center MSBU for Road Maintenance Deer Path Estates Ph 1 and 2 MSBU for Road Maintenance

32,563 37,650 46,142

16,291 8,328 4,541

(16,272) (29,322) (41,601)

Pine Run Estates MSTU for Road Improvements Woods and Lakes Subdivision MSBU for Road Maintenance

128,620 363,945

12,674 23,910

(115,946) (340,035)

Indian Meadows MSTU for Street Lighting Ocala Heights MSTU for Street Lighting Bahia Oaks MSTU for Street Lighting Boardman MSTU for Street Lighting Hickory Hill MSTU for Street Lighting Churchill MSTU for Street Lighting Lake Weir Edgewater for Street Lighting Boulder Hill Subdivision MSTU for Street Lighting Series 2009A Debt Service Fund Series 2011A Debt Service Fund Series 2012A Debt Service Fund Series 2013A Debt Service Fund Series 2014A Debt Service Fund Series 2015A Debt Service Fund Series 2016A Debt Service Fund Series 2017A Debt Service Fund Series 2019A Debt Service Fund Series 2019A Capital Projects Fund Marion County Utility Fund Total Special Districts Fund

Total - All Funds

5,047 33,244 14,571 8,980 3,918 6,096

113,643 7,594

109,876 117,309 61,565 89,536 149,712 16,782 67,143 113,048 27,433 618,522

30,337,571 $ 91,596,457 $ 318,220,597

$ $

4,979 34,047 14,763 10,518 4,304 6,351

119,195 8,197 -

70,249 61,196 61,883 56,905 11,945 26,920 27,892 11,864 14,990

8,356,493 57,563,150 175,106,363

(68) 803 192

1,538 386 255

5,552 603

(109,876) (47,060) (369)

(27,653) (92,807) (4,837) (40,223) (85,156) (15,569) (603,532)

(21,981,078) $ (34,033,307) $ (140,670,140)

June 16, 2020 Page 14 II. Comments on Proposed Expenditures:

A. Salaries and Matching Costs:As submitted, the various County Commission cost centers included within the proposed budget contain funding for a total of 24.88 new positions, (23.12) deleted positions, 46 position reclassifications and 6 salary adjustments. The proposed cost center changes are summarized as follows:

Reclass- Salary Net Cost New Deleted ified Adj Including

Cost Center Positions Positions Positions Positions Benefits Human Resources 1.00 1.00 2.50 71,426 Employee Health Clinic 0.38 (13,220) Information Technology 1.00 1.00 75,731 Fleet Management 2.00 77,467 Facilities Management 1.00 1.00 70,090 Court Administration Technology 1.00 1,751 Emergency Medical Services 1.00 4,949 Public Safety Communications 18.00 (1,120,779) Animal Services 1.00 10,344 Code Enforcement 1.00 46,885 Planning & Zoning 1.00 53,935 Community Development Block Grant 0.57 1.17 (58,132) HOME Investment Partnership 0.15 1.11 (40,806) Neighborhood Stabilization Program 1 0.05 2,766 Neighborhood Stabilization Program 3 Emergency Solutions Program 0.61 0.20 22,347 Continuum of Care Program 0.35 23,859 Continuum of Care Program Florida 0.65 44,310 Parks and Recreation 1.00 2.00 66,077 Cooperative Extension Service 1.00 1.00 57,312 Marion County Public Library System 0.37 28,548 Transportation Department 3.00 180,711 Dunnellon Airport 0.40 22,036 TPO Federal Highway Administration 0.08 0.10 502 TPO Transportation Disadvantaged 0.10 0.08 (502) Court Innovations Staff Attorney 1.00 7,496 9-1-1 Management 1.00 18,663 Visitor and Convention Bureau 1.00 4,956 Fire Rescue 1.00 71,144 Builidng Department 2.00 152,272 State Housing Initiative Partnership Act 0.20 0.10 5,655 Rainbow Lakes Estates General Govt 0.50 0.75 (1,859) Road and Streets RLE MSD 0.37 23,401 Fire Control Services 0.25 14,282 Marion Oaks Recreation 1.00 4,692 MarionOaks MSTU for General Services 0.63 16,619 Silver Springs Shores Special Tax District 0.63 1.00 (9,456) Solid Waste Disposal 0.60 47,108 Utilities Management 0.60 2.00 (47,108) Utilities Water System 2.00 24.00 175,918 Utilities Wastewater System 1.00 8.00 76,249 Insurance Fund 1.00 1.00 0.50 66,569

Total 24.88 23.12 46.00 6.00 $ 254,208

June 16, 2020 Page 15

The proposed budget includes a 3% adjustment to Regular Salaries and Wages for Merit pay for regular employees of the Board of County Commissioners and employees of the LiUNA Union. Salary adjustments for the Board of County Commissioners employee members of the Fire Rescue Union are pursuant to the terms of the collective bargaining agreement.

In addition to gross salary, the Board pays for several employee benefit programs, including a portion of the cost of employee participation in the Florida Retirement System. The proposed budget includes tentative Florida Retirement System Contribution rates of 10.00% of gross salary for regular employees, 24.45% of gross salary for all special risk employees (including paid firefighters, law enforcement and corrections officers), 27.29% of gross salary for senior management employees, and 49.18% for elected county officials. The retirement contribution rates utilized in the proposed 2020-21 budget are those rates in effect beginning July 1, 2020. In addition to the above employer contribution rates, employees are required to contribute 3% of their gross salary for participation in the Florida Retirement System.

The Board also pays the employers matching portion of Social Security contributions (currently 7.65% of gross salary), as well as the cost of county provided employee health care coverage at a proposed rate of $11,012 per employee annually. The Board also provides long term disability income insurance and term life insurance coverage at a proposed cost of approximately 0.670% of gross salary.

B. Capital Outlay: Capital Outlay requests in the total amount of $113,616,167 are included in the proposed budget. A list of the more notable appropriations follows:

1. A total of $33,720,037 in capital outlay appropriations for road construction and purchase of right-of-way (not including the County’s road assessment program or the proceeds of the local option sales tax) have been included within the proposed budgets of the 80% Gas Tax Construction Fund, the Impact Fee Ordinance Trust Funds, the County Transportation Maintenance Fund, the Sidewalk Construction Fund and the 2nd Local Option Fuel Tax Fund.

2. A total of $8,639,818 is included in the proposed budget of the General Fund for improvements as follows: $800,000 for JC1 Replacement of Air Handler Unit, $650,000 for MCSO Jail AC Upgrade, $450,000 for MCSO Jail Construction of Security Fence, $327.750 for SELP Auditorium AV Upgrade, $225,336 for Courtroom Audio and Video Upgrades, $225,000 for Upgrading Elevators at Judicial Center, $216,095 for SELP Extension Auditorium Remodel, $200,000 for MCSO Jail Boiler Replacements, $200,000 for MCSO Jail Replacement of Dayroom Windows, $152,000 for MCSO Training Building Enhancements, $100,000 for MCSO Jail Renovation Assessment $189,064 for Enterprise Resource Planning Software.

3. A total of $8.271,743 is included in the proposed budget of the County Transportation Maintenance Fund for road improvements related to the County’s road assessment program.

4. A total of $288,592 is included in the proposed budget of the 9-1-1 Emergency Telephone System Fund for emergency telephone equipment.

June 16, 2020 Page 16

5. A total of $694,661 of capital improvements is included in the proposed budget of the Parks and Recreation Fees Fund. This funding source is a Board of County Commissioners designation of Parks and Recreation operating revenues to be used primarily for the purpose of providing Parks and Recreation related capital improvements.

6. A total of $918,438 is included in the proposed budget of the Silver Springs Shores MSBU for Road Improvements as funded through a special assessment for road construction.

7. A total of $1,579,007 is included in the proposed budget of the Marion Oaks MSBU for Road Improvements as funded through a special assessment for road construction.

8. A total of $188,100 is included in the proposed budget of the Fire, Rescue and EMS Fund for machinery and equipment.

9. A total of $5,918,357 is included in the proposed budget of the Storm Water Program for Land and Improvements related to the Storm Water program.

10. A total of $21,217,773 is included in the proposed budget of the Infrastructure Surtax Capital Projects Fund for capital improvements and equipment as follows: $961,875 for Fire Rescue, $2,472,650 for Ambulance Services, $250,000 for Emergency Communications, $2,506,341 for Sheriff and $15,026,907 for Transportation.

11. A total of $19,800,000 is included in the proposed budget of the Solid Waste Disposal Fund for improvements related to Solid Waste operations.

12. A total of $8,235,000 is included in the proposed budget of the Marion County Utilities Fund for improvements related to the County’s water and wastewater system.

13. A total of $458,914 in Intangible Software is included in the budget for the Enterprise Resource Planning Project as direct expenditures from the following Funds: $189,064 General Fund, $64,160 Transportation Maintenance Fund, $1,927 Tourist Development Fund, $34,276 Parks and Recreation Fees Fund, $23,754 Fire Rescue Fund, $2,239 Stormwater Program, $16,844 Building Fund, $1,121 State Housing Initiative Fund, $11,675 Solid Waste Fund, $73,755 Utilities Fund and $40,099 Insurance Fund.

C. Indigent Health Care Costs: There are a number of appropriations included within the proposed budget that relate to the provision of indigent health care services, including the following:

Fiscal Year Fiscal Year 2019-20 2020-21 Budgeted Budgeted

Description Amount Amount

Health Care Responsibility Act (County residents treated out of county facilities)

$ 250,000 $ 250,000

The Centers, Inc. 1,251,447 -Medicaid - Hospitals/Nursing Homes (HRS Mandated) 6,130,867 6,252,915 Heart of Florida Health Center 280,000 280,000 Marion County Health Department

Totals 2,333,000

$ 10,245,314 $ 2,529,979 9,312,894

June 16, 2020 Page 17

The amount appropriated for the Marion County Health Unit is funded through a separate countywide property tax levy and is accounted for within the Marion County Health Unit Trust Fund. All other indigent health care costs are funded from the County’s General Fund.

D. Insurance Fund Allocations: The cost of the majority of both self insurance claims and insurance premiums are funded from the County’s Insurance Fund. Revenue for the Insurance Fund is derived mainly through insurance allocations charged to the various operating cost centers and Constitutional Officers of the County. The proposed amounts to be allocated are arrived through analysis of a combination of factors including; estimates of costs for insurance premiums and self insurance claims as provided by Risk Management and previous cost and allocation history for each of the various risk categories.

The cost of employee health care is allocated at a fixed dollar amount level per coverage, by type (employee or dependent). The cost of employee life insurance is allocated based upon actual salary dollars which corresponds to the amount of insurance coverage provided to each employee. Workers’ Compensation costs are allocated based on actual salary dollars factored by various occupational classification rates. These rates are calculated in proportion to rates that are provided by the State of Florida, Department of Labor and Employment Security, Division of Workers’ Compensation. The rates are further adjusted based on Marion County claims experience within each of the various occupational classifications. The cost of general liability coverage is allocated to the various operating cost centers based on the relative expenditure level of their respective total operating budgets of the prior fiscal year. The cost for the several categories of vehicle insurance coverage is allocated based on a calculation of relative risk for various cost centers and agencies as determined by Risk Management. The costs of property insurance coverage are allocated to the various operating cost centers based on the relative book value of fixed assets as assigned to the operating cost centers in the County’s financial records.

E. Budgeted Interfund Transfers: As presented, the proposed budget contains a number of budgeted transfers between funds. Other than the routine transfers of funds associated with the County’s road assessment program, the transfers are as follows:

1. $129,986 from the Fine & Forfeiture Fund to the General Fund as a countywide funded reimbursement for a portion of the costs of Law Enforcement related Public Safety Communications.

2. $2,187,462 from the MSTU for Law Enforcement to the General Fund as a reimbursement for the costs of MSTU for Law Enforcement related Public Safety Communications.

3. $1,376,810 from the Fire Rescue Services Fund to the General Fund as a reimbursement for the costs of Fire Rescue Services related Public Safety Communications.

4. $933,120 from the General Fund to the Medical Examiner Fund for Marion County’s cost share of the multi-county funded Medical Examiner’s office.

5. $611,873 from the General Fund to the Fire Rescue Services Fund for Fire Rescue Fund personnel costs that represents the portion of dual certified positions serving the ambulance function funded in the General Fund.

June 16, 2020 Page 18

6. $29,315 from the General Fund to the Building Safety Fund for the costs associated with transferring two vehicles to Fleet Management.

7. $54,275 to the General Fund to pay year four of four of the debt service costs for the Enterprise Resource Program’s capital equipment. Transfers include $10,847 Transportation Maintenance Fund, $1,924 Building Fund, $1,276 Tourist Development Fund, $5,949 Parks and Recreation Fees Fund, $760 State Housing Initiative Partnership Fund, $6,984 Fire Rescue Fund, $1,377 Storm Water Program Fund, $6,222 Solid Waste Fund, $15,425 Utilities Fund, 3,511 Insurance Fund.

F. Cost Allocation: The County’s cost allocation plan identifies central services costs which utilize countywide general revenue funds yet benefit other operations not funded through general revenue. As a reimbursement for such countywide funded expenditures, $7,698,015 is included in the budget as anticipated revenue for the General Fund. This revenue is provided through corresponding Central Services Cost Allocation charges included in the operating budgets not funded through general revenue to provide for payment of services provided.

Total charges for Central Services and other Administrative Services to most of the smaller Municipal Service Taxing/Benefit Units have been limited to 8% of Tax/Assessment revenues appropriated. These percentage limits are consistent with the stated limits historically included in many of the MSTU/MSBU enabling ordinances (some ordinances establish no limit and the Fire Rescue ordinance now allows for as much as 10%). As a result, total actual allocation charges are somewhat less than total Central Service costs identified.

G. Juvenile Detention: The Fine & Forfeiture Fund includes $1,707,451 for payment to the State of Florida for the housing of Juvenile detainees.

June 16, 2020 Page 19 H. Reserves for Contingencies: Amounts included in the proposed fiscal year 2020-21 budget as compared to the fiscal year 2019-20 adopted budget are as follows:

Fiscal Year Fiscal Year 2019-20 2020-21 Adopted Proposed

Fund Budget Budget Difference General Fund $1,457,186 $1,604,880 $ 147,694 County Transportation Fund 3,925,421 3,420,930 (504,491) Dunnellon Airport Authority Fund 26,888 3,730 (23,158) TMF Transportation Planning - 26,775 26,775 Criminal Justice Court Costs 42,500 43,500 1,000 9 1 1 Emergency Telephone System 223,106 220,000 (3,106) Tourist Development Tax 159,000 159,000 -Medical Examiner 25,000 50,000 25,000 Total - County Wide Budget $ 5,859,101 $ 5,528,815 $ (330,286)

Special Districts: Fire Rescue and EMS Fund - 4,867,940 4,867,940 Stormwater Program 1,270,366 1,275,309 4,943 Building Department 247,092 1,288,879 1,041,787 RLE Comm Res Facility MSTU 8,041 4,000 (4,041) RLE Fire Protection MSBU 24,000 28,265 4,265 Marion Oaks MSTU 68,733 84,464 15,731 Silver Springs Shores Special Tax District 90,885 80,000 (10,885) Hills of Ocala MSTU for Recreation 2,768 1,314 (1,454) Totals - Special Districts $ 1,711,885 $ 7,630,171 $ 5,918,286

Totals - All Taxing Entities $ 7,570,986 $ 13,158,986 $ 5,588,000

Fund reserves provide two primary purposes in a local government budget:

1) A reserve for cash carry forward is necessary to ensure that there will be a sufficient unexpended cash fund balance remaining at the end of a fiscal year. This provides available funds for cash outflows in excess of cash inflows that occur at the beginning of the following fiscal year. In funds that utilize Property Taxes and/or Special Assessments as a primary operating revenue source, the amount of fund balance necessary to have on hand for beginning of the year operating expenses can be significant. Such revenues are received on an annual basis with substantial collections beginning after mid-November. It is necessary to have an amount of cash on hand at the October 1 start of the fiscal year that equates to approximately two months of Property Tax and Special Assessment operating revenue. The General Fund requires a substantial reserve for cash carry forward as Property Taxes are the single largest source of revenue in this fund.

2) A reserve for contingencies provides a necessary set aside of cash that is available for unexpected funding requirements. Local government's responsibility to provide services is relatively inflexible in regards to both maintaining routine public services and providing additional services during catastrophic events. Likewise, local government revenue sources are also relatively inflexible within a given fiscal year as there is no opportunity to reset annual tax or assessment rates and most other major revenue sources are statutorily set or limited. Many County funds may have minimal reserves for contingency and such reserves may be limited in their authorized use. However, the General Fund is that fund that is expected to maintain ready reserves for a variety of unforeseen circumstances.

June 16, 2020 Page 20

I. Other Reserves: In addition to Reserves for Contingencies, there are several other reserves included within the proposed budget. Following are those reserves contained in the proposed budget which we feel are worthy of mention:

1. $632,779 has been reserved in the General Fund, Marion County Public Library System Cost Center, Reserve for Book Endowment. The amount represents unexpended contributions made to the County for specified expenditures within the Library System.

2. In the Solid Waste Disposal Fund, a total of $8,679,514 has been reserved in an account entitled "Reserve for Future Land Purchase". This amount represents a portion of landfill user fees and solid waste disposal special assessments set aside annually beginning in fiscal year 1993-94 for the purpose of creating a source for the future purchase of solid waste disposal site(s), pursuant to the direction of the Board.

3. In the Insurance Fund, a Reserve for Health Insurance account has been established at a level of $1,000,000. This represents year one of a three year commitment to provide $5.9 million in health insurance reserves.

J. Other Non-Operating: Other Non-operating accounts of note:

1. The Building Safety Fund has $5,800,000 identified for Building Code Enforcement. This amount represents prepaid fees that are set aside to ensure that funds are available to complete the processing of existing permits and inspections.

2. $1,500,000 is included in the Solid Waste Fund as a provision for Landfill Closure.

3. $3,203,890 identified as Tourism Initiatives in the Tourist Development Fund.

III. General Administrative Comments

The following general comments are presented to provide for a more efficient use of the information included in the budget document and to relate special items that we feel will be beneficial.

A. The countywide budget includes all items that are required and/or requested to be funded by the Marion County Board of County Commissioners that generally benefit all of the citizens of Marion County. The tentative budgets of municipal service taxing units established by the Board of County Commissioners, or by Special Act of the Florida Legislature, which benefit only those citizens residing in certain areas, (i.e. unincorporated areas) are also included in the budget document as listed in the first section of this letter.

B. The fund entities used in the presentation of this budget document and in the maintenance of the Board's accounting records are basically the result of the following factors:

1. Statutory provisions requiring creation of specific fund entities (i.e. the County Transportation Trust Fund).

2. Statutory provisions regulating the utilization of certain sources of funds (i.e. 80% Gas Tax Funds).

3. Statutory provisions requiring certain services.

June 16, 2020 Page 21

4. Generally Accepted Governmental Accounting Principles as promulgated by the National Committee on Governmental Accounting, the Governmental Accounting Standards Board, and the Financial Accounting Standards Board, and required by Section 218.32(1)(a}, Florida Statutes.

C. Proposed Bupget Calendar: The timetable for completion of the 2020-21 budget adoption process is as shown in the budget calendar included as a part of this budget document. Significant future events in the budget adoption process are as follows:

1. Tuesday, June 16, 2020 - Presentation of the tentative fiscal year 2020-21 countywide and dependent special districts' budgets.

2. Beginning Wednesday, June 17, 2020, and concluding not later than Tuesday, August 4, 2020 - Budget work sessions to review· the proposed fiscal year 2020-21 budgets. County Commission staff has set aside several dates throughout the month of July which are available for the scheduling of budget workshops as may be needed.

3. On or before Tuesday, August 4, 2020 - Conclude budget work sessions and notify the Property Appraiser of:

a. The proposed millage rates for fiscal year 2020-21;

b. The rolled back millage rates for fiscal year 2020-21; and

c. The date, time, and place of the public hearings to consider adoption of the fiscal year 2020-21 proposed millage rates and tentative budgets.

4. Thursday, September 3, 2020 - public hearings to consider adoption of the tentative budgets and proposed millage rates for fiscal year 2020-21.

5. Thursday, September 17, 2020 - public hearings to consider final adoption of the fiscal year 2020-21 budgets and millage rates.

The above comments are intended to clarif/ areas in which we felt additional information was necessary. If there are any other questions concerning the proposed budget as presented, we would be pleased to discuss those questions with you, or to explain any of the procedures followed in the preparation of the budget document.

Respectfully submitted,

Marion County Board of County CommissionersTable ofContents

Fiscal Year 2021 Proposed Budget Page #

Budget Calendar 1 Fund Summary - Millage Rates 4 Fund Summary - Expenditures 5

0010 General Fund 9 100 Legislative 14 101 Finance and Administration 17 103 County Attorney 18 105 County Administrator 20 107 General Fund Transfers 22 110 Clerk to County Commission Transfer 23 113 Property Appraiser Transfer 24 116 Sheriff Jail Transfer 25 117 Sheriff Emergency Mgmt Transfer 26 123 Supervisor of Elections Transfer 27 126 Tax Collector Transfer 28 134 The Centers 30 135 Heart of Florida Health Center 31 136 Marion County Childrens Alliance 32 137 Early Learning Coalition 33 138 Marion Senior Services Transit 34 142 East Central Florida Regional Planning Council 35 145 Historical Commission 36 146 Florida Forest Service Fire Control 37 147 Marion Soil Conservation District 38 150 Ocala Marion County Chamber and Economic Partnership 40 151 Small Business Development Council 41 153 Industry Development 42 170 Human Resources 43 172 Employee Health Clinic 45 174 Information Technology 47 176 Procurement Services 51 178 Fleet Management 53 180 Facilities Management 56 181 Facilities Management Health 61 182 Courthouse Security 62 200 Public Defender Administration 63 201 Public Defender Technology 64 202 Public Defender LOV 65 210 Court Administrator 66 211 Court Administration Technology 67 213 Circuit Court Judges 69 214 Circuit Court Judges Technology 70 215 Circuit Court Judges Legal Research 72 216 Circuit Court Legal Research Technology 73 218 County Court Judges 74 219 County Court Judges Technology 75 230 Detention And Corrections 76 231 Juvenile Detention 77 260 Law Library 78 262 Guardian Ad Litem Program 79 263 Guardian Ad Litem Technology 80 264 County Court Summ Claims Mediation 81 265 Family Mediation 82 266 Pre Trial Release 83 267 Other Circuit Court Juvenile 85 268 Early Intervention Program 87

FY 2021 Proposed i Table of Contents

Marion County Board of County CommissionersTable of Contents

Fiscal Year 2021 Proposed BudgetPage #

280 Teen Court 88 282 Drug Court 90 283 Drug Court Expansion 92 284 Misdemeanor Drug Court 94 286 Juvenile Dependency Drug Court 95 290 DUI Court 96 291 Veterans Court 97 292 Mental Health Court 99 305 Emergency Medical Services 101 310 Public Safety Radio 110 311 Public Safety Communications 112 315 Animal Services 116 317 Code Enforcement 121 320 Planning and Zoning 123 330 Health 126 331 Medicaid Hospitals Nursing Homes 127 335 Unclaimed Decedent Program 128 336 Other Human Services 129 337 Assessments Public Assistance 130 340 Community Services 131 341 Community Development Block Grant 133 342 Home Investment Partnership 135 343 Neighborhood Stabilization Program 1 137 344 Neighborhood Stabilization Program 3 139 345 Emergency Solutions Program 140 346 CDBG CARES Program 142 347 ESG CARES Program 143 348 Continuum of Care Program 144 349 Continuum of Care Program FL 146 360 Parks and Recreation 148 361 Other Recreation Programs 151 363 Belleview Sportsplex 154 370 Southeastern Livestock Pavilion 157 372 Cooperative Extension Service 160 375 Marion County Public Library System 163 378 Veterans Service Office 168 410 MSTU Assessments 170 412 Property Engineering Services 172 433 Water Resources 174 700 General Government Capital 176 705 Sheriff Capital 178 706 Jail Capital 180 707 Courthouse Capital 182 710 Health Services Capital 184 712 Emergency Medical Services Capital 185 718 Southeast Livestock Pavilion Capital 186

1010 Fine and Forfeiture Fund 188 110 Clerk to County Commission Transfer 190 118 Sheriff Regular Transfer 191 119 Sheriff Bailiff Transfer 192 205 State Attorney 193 206 State Attorney Technology 194 207 State Attorney LOV 196 231 Juvenile Detention 197 233 Fine and Forfeiture Administration 198 234 Fine and Forfeiture Transfers 199

FY 2021 Proposed ii Table of Contents



1011 Crime Prevention Fund 200 250 Crime Prevention 202

1020 County Transportation Maintenance Fund 203 400 Transportation 205 401 Transportation Transfers 214 402 Ocala Marion County Transit 215 760 Road and Street Facilities 216 765 Road Assessments 218

1021 80% Gas Tax Construction Fund 220 761 County Engineer 80% Gas Tax 222

1022 20% Gas Tax Construction Fund 224 403 Road Constructrion 20% Gas Tax 226

1023 2nd Local Option Fuel Tax Fund 227 762 Transportation Improvements 2nd 5 Cents 229

1029 TMF Transportation Planning Organization 231 407 TPO Federal Highway Administration 233 408 TPO Federal Transit Administration 235 409 TPO Transportation Disadvantaged 237

1031 Sidewalk Construction Fund 239 763 Sidewalk Construction 241

1035 Dunnellon Airport Fund 243 415 Dunnellon Airport 245

1040 Marion County Health Unit Trust Fund 249 130 Marion County Health Unit 251

1051 Alcohol and Drug Abuse Trust Fund 252 237 Community Service Programs 254

1052 Criminal Justice Court Costs Fund 255 260 Law Library 257 261 Legal Aid Services of Mid Florida 258 270 Court Innovations Staff Attorney 259 272 Juvenile Alternative Program Drug Court 261

1053 Law Enforcement Trust Fund 263 240 Law Enforcement Finance Admininstration 265

1054 Sheriffs Educational Fund 266 242 Sheriffs Educational Fund 268

1071 911 Management Fund 269 313 911 Management 271

1074 Tourist Development Tax 274 155 Visitors and Convention Bureau 276

1081 Parks and Recreation Fees Fund 280 362 Parks and Recreation Fees 282

1091 Medical Examiner Fund 285 132 Medical Examiner 287

1110 MSTU for Law Enforcement 289 120 Sheriff Patrol CID Transfer 291

FY 2021 Proposed iii Table of Contents



244 Sheriff Insurance and Tax Fees 292 245 MSTU for Law Enforcement Transfer 293

1120 Fire Rescue and EMS Fund 294 300 Fire Rescue Services 296

1121 Fire Rescue Impact Fees Fund 307 721 Fire Rescue Impact Fees Fund 309

1131 Stormwater Program 310 430 Stormwater Program 312

1141 Building Safety Fund 316 318 Building Safety 318

1151 Local Housing Assistance Trust Fund 323 350 State Housing Initiative Partnership Act 325

1191 Silver Springs Community Redevelopment Area Trust Fund 328 981 Silver Springs CRA Administration 330

1291 Impact Fee East District 332 771 Impact Fees East District 334

1292 Impact Fee West District 336 772 Impact Fees West District 338

1293 Impact Fee District 1 340 773 Impact Fees 342




1300 Rainbow Lakes Estates MSD 352 500 Rainbow Lakes Estates General Government 354 502 Road and Street RLE MSD 358

1301 RLE Comm Res Facility MSTU 361 504 Rainbow Lakes Estates Recreation 363

1302 RLE MSTU for Road Improvements 366 505 Contracted Road Construction RLE MSTU 368

1303 RLE Fire Protection MSBU 370 506 Fire Control Services 372

1310 Marion Oaks MSTU 375 510 Marion Oaks Recreation 377

1311 Marion Oaks MSTU for General Services 381 512 Marion Oaks MSTU for General Services 383

1312 Marion Oaks MSBU for Road Improvements 386 514 Marion Oaks Road Improvements 388

1320 Silver Springs Shores Special Tax District 390 520 Silver Springs Shores 392

FY 2021 Proposed iv Table of Contents



1322 Silver Springs Shores MSBU for Road Improvements 396 522 Silver Springs Shores Road Improvements 398

1330 Hills of Ocala MSTU for Recreation 400 530 Hills of Ocala Recreation 402

1401 Doublegate MSTU for General Services 403 641 Doublegate General Services 405

1402 Raven Hill MSTU for General Services 406 642 Raven Hill General Services 408

1403 Rainbows End MSTU for General Municipal Services 409 643 Rainbows End General Municipal Services 411

1404 Tompkins and Georges MSTU 413 644 Tompkins and Georges 415

1405 Country Estates MSTU 416 645 Country Estates MSTU 418

1406 Citrus Park MSTU 419 646 Citrus Park MSTU 421

1407 Wineberry MSTU for General Services 422 647 Wineberry MSTU for General Services 424

1408 Golden Hills MSTU for General Services 425 648 Golden Hills General Services 427

1409 Delcrest MSTU for General Services 428 649 Delcrest General Services 430

1410 Bellaire MSTU for General Services 431 650 Bellaire General Services 433

1411 Hamlet at Sherman Oaks MSBU for General Services 434 651 Hamlet at Sherman Oaks General Services 436

1501 Lake Tropicana MSTU for Road Improvements 437 601 Lake Tropicana Road Improvements 439

1502 Golden Hills MSTU for Road Improvements 441 602 Golden Hills Road Improvements 443

1503 Kingsland Estates Ocala Waterway MSBU Road Improvements 445 603 Kingsland Estates Ocala Waterway Road Improvements 447

1504 Kingsland Whispering Pines Forest Glenn MSBU for Road Improv 449 604 Kingsland Whispering Pines Forest Glenn Road Improvements 451

1505 Silver Springs Acres MSBU for Road Maintenance 453 605 Silver Springs Acres Road Maintenance 455

1506 Ocala Waterway Estates MSBU for Road Maintenance 457 606 Ocala Waterway Estates Road Maintenance 459

1507 NW 17th Avenue Northwoods MSBU for Road Maintenance 461 607 NW 17th Avenue Northwoods Road Maintenance 463

1508 Rainbow Park Units 1 and 2 MSBU for Road Maintenance 465 608 Rainbow Park Units 1 and 2 Road Maintenance 467

1509 Paradise Farms MSBU for Roadside Mowing 469

FY 2021 Proposed v Table of Contents



609 Paradise Farms Roadside Mowing 471

1510 Stonecrest Center MSBU for Road Maintenance 472 610 Stonecrest Center Road Maintenance 474

1511 Deer Path Estates Ph 1 and 2 MSBU for Road Maintenance 476 611 Deer Path Estates Phase 1 and 2 MSBU for Road Maintenance 478

1513 Pine Run Estates MSTU for Road Improvements 480 612 Pine Run Estates Road Improvements 482

1514 Woods and Lakes Subdivision MSBU for Road Maintenance 484 613 Woods and Lakes Road Improvements Maintenance 486

1516 DRA Maintenance NW 49th 35th Street MSBU 488 615 NW 49th 35th St DRA Maintenance 490

1701 Indian Meadows MSTU for Street Lighting 491 541 Indian Meadows Street Lighting 493

1702 Ocala Heights MSTU for Street Lighting 494 542 Ocala Heights Units 1 and 3 Street Lighting 496

1703 Bahia Oaks MSTU for Street Lighting 497 543 Bahia Oaks Street Lighting 499

1704 Boardman MSTU for Street Lighting 500 544 Boardman Street Lighting 502

1705 Hickory Hill MSTU for Street Lighting 503 545 Hickory Hill Subdivision Street Lighting 505

1706 Churchill MSTU for Street Lighting 506 546 Churchill Subdivision Street Lighting 508

1707 Lake Weir Edgewater for Street Lighting 509 547 Lake Weir Edgewater Street Lighting 511

1708 Boulder Hill Subdivision MSTU for Street Lighting 512 548 Boulder Hill Subdivision Street Lighting 514

2023 Public Improvement Transportation Debt Service 515 762 Transportation Improvements 2nd 5 Cents 517

2031 Infrastructure Surtax Debt Service 518 730 Infrastructure Surtax Debt Service 520

2107 Series 2008B Debt Service Fund 521 807 Series 2008B 523

2108 Series 2009A Debt Service Fund 524 808 Series 2009A 526





FY 2021 Proposed vi Table of Contents








3011 Parks Capital Project Fund 554 716 Parks and Recreation Improvements 556

3023 Public Improvement Transportation Capital Projects Fund 557 762 Transportation Improvements 2nd 5 Cents 559

3031 Infrastructure Surtax Capital Projects 560 732 Infrastructure Tax Fire 562 733 Infrastructure Tax Medical Services 564 734 Infrastructure Tax Emergency Communications 566 735 Infrastructure Tax Sheriff Jail 568 736 Infrastructure Tax Sheriff Regular 570 737 Infrastructure Tax Sheriff Patrol 572 738 Infrastructure Tax Transportation 574 739 Infrastructure Tax Reserve 576

3041 Surtax Capital Projects 577 742 Surtax Capital Projects 579

3116 Series 2017A Capital Projects Fund 580 816 Series 2017A 582

3117 Series 2019A Capital Projects Fund 583 817 Series 2019A 585

4010 Solid Waste Disposal Fund 587 423 Solid Waste Disposal 589 425 Solid Waste Collection 593 427 Solid Waste Recycling 596

4520 Marion County Utility Fund 599 440 Utilities Management 601 442 Utilities Water System 606 445 Utilities Wastewater System 611 448 Utilities Capital Construction 615

5010 Insurance Fund 617 160 Insurance 620 162 Risk and Benefit Services 621 711 Risk Benefits Capital 624

Index 625

Transmittals 636

FY 2021 Proposed vii Table of Contents

MARION COUNTY BOARD OF COUNTY COMMISSIONERS ANNUAL BUDGET AND CAPITAL IMPROVEMENT PROGRAM (CIP)

FISCAL YEAR 2020-21 CALENDAR

Prepared by: David R. Ellspermann, Clerk of the Circuit Court and Comptroller – Budget Department

January 2020

Jan-27-31 ANNUAL BUDGET and CIP – Budget Department Conduct budget process training sessions.

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February 2020

Feb-3 ANNUAL BUDGET – Budget Department Distribute forms and instructions (or enable online access) for use in preparation of budget requests to all Constitutional Officers, departments, and agencies. [129.025, 129.03(3) Florida Statutes]

Feb-3 CIP – Budget Department Distribute forms and instructions (or enable online access) for use in preparation of Capital Improvement Program requests to Constitutional Officers, departments, and agencies.

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March 2020

Mar-6 ANNUAL BUDGET – Directors of Departments Complete department budget requests for fiscal year 2020-21 to the Clerk of the Circuit Court, Budget Department. [129.025, 129.03(3) Florida Statutes]

Mar-6 CIP – Directors of Departments, MSTUs, Agencies, and Constitutional Officers Complete and submit Capital Improvement Program requests to the Clerk of the Circuit Court, Budget Department.

Mar-30 ANNUAL BUDGET – Budget Department Enable online access to budget requests of County Commission Departments to County Administrator for review and adjustment. [129.025, 129.03(3) Florida Statutes]

Mar-30 CIP – Budget Department Enable online access to Capital Improvement Program requests of County Commission Departments, Constitutional Officers, and Agency Directors to County Administration for review and adjustment.

May 2020

May-1 ANNUAL BUDGET – County Administrator, MSTUs and Agencies Complete and submit budget requests for fiscal year 2020-21 to the Clerk of the Circuit Court, Budget Department. [129.025, 129.03(3) Florida Statutes]

May-1 CIP – County Administrator Complete and submit Capital Improvement Program requests to the Clerk of the Circuit Court, Budget Department

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June 2020

Jun-1 ANNUAL BUDGET – Property Appraiser Provide an estimate of 2020 total assessed values of nonexempt property for budget planning purposes. [200.065(8) Florida Statutes]

Jun-1 ANNUAL BUDGET – Clerk of the Circuit Court, Tax Collector, Sheriff, and Supervisor of Elections Submit proposed budgets for fiscal year 2020-21 to the Board of County Commissioners.[129.03(2) Florida Statutes]; Property Appraiser Submit proposed budget to the Department of Revenue and submit a copy to the Board of County Commissioners. [195.087(1)(a) Florida Statutes]

Jun-14 ANNUAL BUDGET – Budget Department Advertise public hearing at Rainbow Lakes Estates to consider tentative adoption of the budget of Rainbow Lakes Estates Municipal Service District. [NOT REQUIRED- Done as public service]

Jun-16 ANNUAL BUDGET – Budget Department Present the proposed countywide and dependent special districts budgets for fiscal year 2020-21 to the Board of County Commissioners. [129.025 129.03(3) Florida Statutes]

Jun-16 CIP – Budget Department Present the proposed Capital Improvement Program to the Board of County Commissioners.

Jun-16 ANNUAL BUDGET – Budget Department Present proposed budget of the Rainbow Lakes Estates Municipal Service District to the Board of County Commissioners. [Chapter 69-1298, Laws of Florida, Section 129.03(3) Florida Statutes, Resolution 79-RLE-1]

Jun-18 ANNUAL BUDGET – County Commission 10:00 A.M. at Rainbow Lakes Estates: Public hearing to consider tentative adoption of the budget of the Rainbow Lakes Estates Municipal Service District.[Section of Chapter 2001-293, Laws of Florida, Section 129.03(3) Florida Statutes, Marion County Code Chapter 19, Article V]

July 2020

Jul-1 ANNUAL BUDGET – Property Appraiser Submit 2020 certified Commissioners.

taxable values to the Board of County

Jul-10 ANNUAL BUDGET – Budget Department Distribute forms for Re-Appropriation (Carry Forward) of Budgeted Funds.

Jul-13-16; 22-23 (As Board Directs) ANNUAL BUDGET and CIP – County Commission Conduct work sessions to consider the proposed fiscal year 2020-21 budgets and the tentative Capital Improvement Program. [129.03(3)(a) Florida Statutes]

Jul-15 ANNUAL BUDGET – Department of Revenue (Division of Ad Valorem Tax) Notify the Property Appraiser and the Board of County Commissioners of tentative budget amendments and changes to the proposed budget of the Property Appraiser. [195.087(1)(a) Florida Statutes]

Jul-31 ANNUAL BUDGET – County Administrator Complete and submit Re-Appropriation (Carry Forward) of Budgeted Funds.

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August 2020

Aug-4 ANNUAL BUDGET – County Commission On or before August 4, conclude work sessions and notify the Property appraiser of:

1. The Proposed Millage rates for 2020; 2. The rolled back Millage rates for 2020; 3. The date, time, and place of the public hearings to consider

the proposed millage rates and tentative budgets. [200.065(2)(b) Florida Statutes]

Aug-15 ANNUAL BUDGET – County Commission Prior to this date may submit additional information or testimony to the State of Florida, Department of Revenue, relative to the proposed budget of the Property Appraiser. [195.087(1)(a) Florida Statutes]

Aug-18 ANNUAL BUDGET – County Commission Consideration and approval of Re-appropriation (Carry Forward) of Budgeted Funds.

Aug-24 ANNUAL BUDGET – Property Appraiser Mail notices of proposed property taxes for 2020 to each taxpayer listed on the current year assessment roll. [200.065(2)(b) and 200.069 Florida Statutes]

Aug-30 ANNUAL BUDGET – Budget Department Advertise public hearings to consider the tentative budgets and proposed millage rates for fiscal year 2020-21. [NOT REQUIRED- Done as a public service]

September 2020

Sep-1 CIP – County Commission Adoption of the Capital Improvement Program.

Sep-3 ANNUAL BUDGET – County Commission Conduct public hearings to consider adoption of the tentative budgets and proposed millage rates for fiscal year 2020-21. All hearings must begin after 5:00 P.M. [129.03(3)(c), 200.065(2)(c),(e) Florida Statutes]

Sep-13 ANNUAL BUDGET – Budget Department Advertise public hearings to consider final adoption of the budgets, increases in property taxes and operation expenditures (if applicable), and adoption of millage rates for fiscal year 2020-21. [129.03(3)(b), 200.065(2)(d), and 200.065(3),(a),(b),(h)-(l) Florida Statutes]

Sep-17 ANNUAL BUDGET – County Commission Conduct public hearing to consider final adoption of the budgets and millage rates for fiscal year 2020-21. All hearings must begin after 5:00 P.M. [129.03(3)(c), 200.065(2)(d),(e) Florida Statutes]

Following final budget adoption ANNUAL BUDGET – County Commission Notify the sheriff, in writing, of the specific action taken on the proposed fiscal year 2020-21 budget appropriations of the sheriff. [30.49(4) Florida Statutes]

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--- Marion County Board of County Commissioners Millage Summary

Fiscal Year 2021 Proposed Budget

Actual Actual Proposed Millage Millage Millage

Fund Fund Description 2018-19 2019-20 2020-21

County Wide Funds 0010 General Fund 3.3300 3.4500 3.6700 1010 Fine & Forfeiture Fund 0.5300 0.8500 0.8500 1020 County Transportation Maintenance Fund - - - 1040 Marion County Health Unit Trust Fund 0.1200 0.1200 0.1300

Total County Wide Tax Levy 3.9800 4.4200 4.6500

Special Districts ( Non-County Wide Funds) 1110 MSTU for Law Enforcement 3.7200 3.7200 3.8400 1310 Marion Oaks MSTU 1.0200 1.0200 1.0200 1320 Silver Springs Shores Special Tax District 3.0000 3.0000 3.0000 1301 Rainbow Lakes Estates - Comm Res Facility MSBU 0.4700 0.4700 0.4700 1330 Hills of Ocala MSTU For Recreation 0.1800 0.1800 0.1800 1120 MSTU for EMS and Fire Protection & Rescue Services 0.7700 1.1100 1.1100

Multi-County Special District 1300 Rainbow Lakes Estates MSD 2.2500 2.2500 2.2500

FY 2021 Proposed Millage Summary 4

Marion County Board of County CommissionersExpenditure Summary


FY 2019 FY 2020 FY 2020 FY 2021 Fund Fund Name Actual Adopted Amended Proposed

Countywide Expenditure Summary

0010 General Fund 145,844,182 189,199,454 194,696,234 182,232,785 1010 Fine and Forfeiture Fund 10,043,991 17,929,575 18,245,114 18,985,128 1011 Crime Prevention Fund 148,249 763,685 763,685 567,491 1020 County Transportation Maintenance Fund 15,898,033 57,539,639 56,991,020 43,582,466 1021 80% Gas Tax Construction Fund 7,098,400 10,987,186 10,987,186 7,986,754 1022 20% Gas Tax Construction Fund 662,171 2,851,983 2,851,983 4,100,427 1023 2nd Local Option Fuel Tax Fund 2,305,151 13,298,323 13,298,323 6,183,090 1029 TMF Transportation Planning Organization 158,442 774,394 950,015 964,127 1031 Sidewalk Construction Fund 0 337,949 337,949 416,901 1035 Dunnellon Airport Fund 703,014 2,431,153 2,431,153 745,566 1040 Marion County Health Unit Trust Fund 2,073,000 2,430,586 2,430,586 2,668,223 1051 Alcohol and Drug Abuse Trust Fund 28,211 20,000 40,000 40,000 1052 Criminal Justice Court Costs Fund 273,147 429,545 429,545 439,401 1053 Law Enforcement Trust Fund 98,175 257,667 257,667 255,115 1054 Sheriffs Educational Fund 0 623,274 623,274 771,419 1071 911 Management Fund 1,291,377 4,620,807 4,620,807 2,438,514 1074 Tourist Development Tax 2,204,998 6,798,148 6,804,998 5,883,677 1081 Parks and Recreation Fees Fund 1,234,890 3,896,869 3,907,422 1,921,956 1091 Medical Examiner Fund 4,614,117 5,331,476 5,331,476 5,617,308 2023 Public Improvement Transportation Debt 3,911,369 6,714,704 6,714,704 6,714,775

Service 2031 Infrastructure Surtax Debt Service 400,000 6,583,014 6,583,014 0 3011 Parks Capital Project Fund 27,103 242,271 242,271 0 3023 Public Improvement Transportation Capital 1,734,616 3,615,054 3,615,054 0

Projects Fund 3031 Infrastructure Surtax Capital Projects 29,945,503 96,695,665 90,608,620 21,289,568 3041 Surtax Capital Projects 0 288,307 288,307 0 4010 Solid Waste Disposal Fund 16,002,949 50,925,038 51,107,744 56,124,817 5010 Insurance Fund 35,845,213 40,254,345 40,255,872 45,909,763

Countywide Total 282,546,301 525,840,111 525,414,023 415,839,271

FY 2021 Proposed 5 Expenditure Summary




Expenditure Summary Non Countywide 1110 MSTU for Law Enforcement 48,798,134 58,812,878 60,074,008 64,737,136 1120 Fire Rescue and EMS Fund 43,439,845 52,044,683 52,219,886 59,943,281 1121 Fire Rescue Impact Fees Fund 3,783 118,409 118,409 0 1131 Stormwater Program 4,569,478 15,209,874 15,211,786 14,548,962 1141 Building Safety Fund 4,442,305 12,492,428 12,509,204 14,455,204 1151 Local Housing Assistance Trust Fund 2,487,235 3,765,525 3,765,856 1,131,842 1191 Silver Springs Community Redevelopment 52,127 177,916 257,459 224,362

Area Trust Fund 1291 Impact Fee East District 300,439 5,509,743 5,509,743 6,498,226 1292 Impact Fee West District 0 4,284,880 4,284,880 5,182,866 1293 Impact Fee District 1 108,182 2,037 2,037 0 1294 Impact Fee District 2 9,571 1,296 1,296 0 1295 Impact Fee District 3 122,423 338,378 338,378 0 1296 Impact Fee District 4 114,809 710,678 710,678 0 1301 RLE Comm Res Facility MSTU 42,845 123,970 123,970 97,667 1302 RLE MSTU for Road Improvements 210,453 1,119,257 1,119,257 942,963 1303 RLE Fire Protection MSBU 151,078 705,784 705,784 704,201 1310 Marion Oaks MSTU 966,682 1,186,271 1,186,271 1,026,893 1311 Marion Oaks MSTU for General Services 800,327 1,685,312 1,685,312 1,618,775 1312 Marion Oaks MSBU for Road Improvements 1,190,198 3,610,489 3,610,489 1,683,904 1320 Silver Springs Shores Special Tax District 591,755 1,254,852 1,254,852 1,237,781 1322 Silver Springs Shores MSBU for Road 1,488,213 2,178,459 2,178,459 1,003,144

Improvements 1330 Hills of Ocala MSTU for Recreation 21,844 64,307 64,307 58,665 1401 Doublegate MSTU for General Services 2,269 3,065 3,065 3,182 1402 Raven Hill MSTU for General Services 2,121 10,196 10,196 10,570 1403 Rainbows End MSTU for General Municipal 1,753 278,491 278,491 37,008

Services 1404 Tompkins and Georges MSTU 8,575 15,155 15,155 17,296 1405 Country Estates MSTU 1,714 2,859 2,859 2,289 1406 Citrus Park MSTU 4,262 14,981 14,981 15,868 1407 Wineberry MSTU for General Services 2,666 9,685 9,685 10,550 1408 Golden Hills MSTU for General Services 13,829 97,950 97,950 114,638 1409 Delcrest MSTU for General Services 1,314 11,654 11,654 12,125 1410 Bellaire MSTU for General Services 1,796 8,484 8,484 8,989 1411 Hamlet at Sherman Oaks MSBU for General 6,498 21,841 21,841 19,182

Services 1501 Lake Tropicana MSTU for Road 2,835 342,592 342,592 153,000

Improvements 1502 Golden Hills MSTU for Road Improvements 2,020 332,626 332,626 73,713 1503 Kingsland Estates Ocala Waterway MSBU 647,050 468,371 468,371 172,580

Road Improvements 1504 Kingsland Whispering Pines Forest Glenn 168,329 489,910 489,910 180,430

MSBU for Road Improv 1505 Silver Springs Acres MSBU for Road 53,337 140,758 140,758 127,724

Maintenance 1506 Ocala Waterway Estates MSBU for Road 46,969 290,517 290,517 84,516

Maintenance 1507 NW 17th Avenue Northwoods MSBU for 3,430 13,425 13,425 7,863

Road Maintenance 1508 Rainbow Park Units 1 and 2 MSBU for Road 443,285 379,177 379,177 391,158

Maintenance 1509 Paradise Farms MSBU for Roadside Mowing 12,614 32,402 32,402 30,199





Expenditure Summary 1510 Stonecrest Center MSBU for Road 5,396 41,525 41,525 19,423

Maintenance 1511 Deer Path Estates Ph 1 and 2 MSBU for 8,440 64,552 64,552 25,982

Road Maintenance 1513 Pine Run Estates MSTU for Road 44,418 194,622 194,622 86,241

Improvements 1514 Woods and Lakes Subdivision MSBU for 18,203 384,095 384,095 62,261

Road Maintenance 1516 DRA Maintenance NW 49th 35th Street 0 11,856 11,856 11,434

MSBU 1701 Indian Meadows MSTU for Street Lighting 2,829 7,786 7,786 7,733 1702 Ocala Heights MSTU for Street Lighting 3,088 36,356 36,356 37,864 1703 Bahia Oaks MSTU for Street Lighting 13,002 26,818 26,818 27,944 1704 Boardman MSTU for Street Lighting 3,583 11,142 11,142 14,855 1705 Hickory Hill MSTU for Street Lighting 2,136 5,906 5,906 6,811 1706 Churchill MSTU for Street Lighting 2,092 8,277 8,277 8,726 1707 Lake Weir Edgewater for Street Lighting 12,588 128,171 128,171 132,309 1708 Boulder Hill Subdivision MSTU for Street 1,105 9,055 9,055 9,897

Lighting 2107 Series 2008B Debt Service Fund 274,556 0 0 0 2108 Series 2009A Debt Service Fund 12,047 0 0 0 2109 Series 2010A Debt Service Fund 24,049 0 0 0 2110 Series 2011A Debt Service Fund 268,305 207,263 207,263 207,263 2111 Series 2012A Debt Service Fund 205,245 176,276 176,276 171,720 2112 Series 2013A Debt Service Fund 210,549 161,292 161,292 155,104 2113 Series 2014A Debt Service Fund 361,580 311,187 311,187 294,666 2114 Series 2015A Debt Service Fund 33,900 33,901 33,901 33,264 2115 Series 2016A Debt Service Fund 143,529 114,661 114,661 109,330 2116 Series 2017A Debt Service Fund 167,904 167,905 167,905 159,202 2117 Series 2019A Debt Service Fund 0 0 0 100,329 3116 Series 2017A Capital Projects Fund 136,858 180,341 180,341 0 3117 Series 2019A Capital Projects Fund 586,041 733,927 733,927 113,000 4520 Marion County Utility Fund 26,115,725 77,256,638 82,544,575 35,133,669

Non Countywide Total 139,995,560 248,635,117 255,457,949 213,497,779 Countywide and Non Countywide Total 422,541,861 774,475,228 780,871,972 629,337,050





Multi-County Special Disctricts 1300 Rainbow Lakes Estates MSD

Expenditure Summary

373,530 1,199,846 1,199,846 1,403,217

Multi-County Special Districts Total 373,530 1,199,846 1,199,846 1,403,217


Marion County Board of County CommissionersFiscal Year 2021 Proposed Budget

Fund: 0010 - General Fund

FY 2019 FY 2020 FY 2020 FY 2021 Account # Account # Actual Adopted Amended Proposed

Revenues

311000 Current Taxes 56,478,529 65,148,925 65,148,925 74,501,000 311200 Delinquent Taxes 268,335 375,624 375,624 345,417 315000 Communication Service Tax 1,896,695 1,963,819 1,963,819 1,861,091 316040 Other Licenses Code Enforcement 2,850 3,000 3,000 3,060 325159 Principal Assessments 0 23,000 23,000 23,000 329012 Special Event Permits Zoning 1,775 2,500 2,500 2,550 331216 Citizen Corps Cert 4,444 0 5,000 0 331223 Emergency Management Performance 106,617 0 78,361 0 331248 St Criminal Alien Assistance 0 0 174,737 0 331272 JAG Program 22,290 0 0 0 331292 Youth Court Programs 15,047 0 0 0 331510 Disaster Relief Federal Grant 677,565 0 0 0 331520 Home Program 813,794 3,146,954 3,146,954 864,892 331533 Emergency Solutions 187,312 333,945 333,945 341,022 331534 Emergency Solutions CARES 0 0 582,834 0 331555 CDBG Urban Entitlement 2,372,042 2,392,158 3,716,463 1,980,901 331556 CDBG Urban Entitlement CARES 0 0 1,165,299 0 331565 Housing Department Planning 0 0 0 50,962 331572 TANF Assistance Program 0 0 0 38,000 333020 Federal Forestry Shared Revenue 40,128 121,486 121,486 124,868 334235 Civil Preparedness 112,555 0 104,419 0 334520 Disaster Relief State Grant 5,440 0 0 0 334560 DCF Planning Grant 0 0 0 113,679 334570 Challenge Grant 0 0 0 86,000 334612 Veterans Nursing Home Grant 0 500,000 500,000 0 334701 Aid to Libraries 122,756 125,000 125,000 130,000 334703 Dept of Agriculture Livestock Pavilion 143,874 3,956,108 3,956,108 0 334709 Fla Rec Dev Assist Prog 0 200,000 200,000 0 335120 State Revenue Sharing 9,717,656 9,865,764 9,865,764 9,865,764 335130 Ins Agents County Lic 75,533 61,000 61,000 61,000 335140 Mobile Home Licenses 177,212 172,000 172,000 172,000 335150 Alcoholic Beverage Lic 105,095 107,000 107,000 107,000 335160 Racing (Pari Mutuel) Tax 446,500 446,500 446,500 446,500 335170 Cardroom Tax 95,878 89,000 89,000 89,000 335180 Local Govt 1/2 Sales Tax 23,618,331 24,349,684 24,349,684 24,349,684 335601 CSE Incentives 5,479 0 0 0 335701 Florida Boater Improvement Program 10,345 578,808 578,808 0 337102 Sumter County Reimbursement 63,580 64,431 64,431 66,114 337250 City of Ocala 308,570 341,707 341,707 0 337340 WRWSA Water Supply Funding 4,759 0 0 0 337350 FDEP BMAP Support 6,695 0 0 0 337510 City of Ocala Economic Development 39,000 24,000 24,000 27,000 337601 Health Services 0 755,804 755,804 0 337760 Belleview Sportsplex 100,000 50,000 50,000 50,000 337810 State of FL Reimbursement 83,566 50,816 107,684 105,497 341160 Recording Fees $2 of $4 477,735 470,000 470,000 524,857 341510 Tax Collector Fees 5,716,916 5,730,000 5,730,000 6,183,417 341530 Clerk Circuit Court Excess Fees 101,584 0 0 0 341550 SOE Fees 13,836 6,000 6,000 6,120 341560 Property Appraiser Fees 5,765 0 0 0 341904 Impact Fee Processing Fees 63,715 91,445 91,445 95,103

FY 2021 Proposed 9 General Fund

Marion County Board of County CommissionersFiscal Year 2021 Proposed Budget

Fund: 0010 - General Fund

341905 Planning Amendment Appl 40,775 47,000 47,000 48,880 341906 Zoning Miscellaneous Fees 391,623 426,470 426,470 441,787 341907 Zoning Site Plan Review Fees 0 112,600 112,600 109,255 341908 Code Fine Collections Fees 53 10 10 10 341909 Assessments Fees 1,000 3,500 3,500 3,640 341910 Sale of Maps and Publications 3,382 8,000 8,000 8,320 341911 Office of Special Assessments Fees 0 180,000 180,000 187,200 341912 Copying Paper Fees 580 500 500 520 341913 Code Enforcement Copying Fees 30 20 20 21 342300 Housing for Prisoners 1,429,592 1,406,200 1,406,200 1,484,300 342301 Medical Care Prisoners 24,801 60,000 60,000 36,000 342600 Ambulance Fees 19,805,054 18,360,000 18,360,000 20,200,000 342920 Code Enforcement Agreement 480 0 0 0 342925 Code Lien Searches 328,065 359,000 359,000 373,360 342940 Foreclosure Registration Fees 46,315 32,350 32,350 25,752 342950 Sheriff Charges & Fees 119 5,000 5,000 5,200 346401 Animal Licenses 323,462 302,000 302,000 337,000 346402 Animal Redemption Fees 7,705 18,000 18,000 6,000 346403 Animal Adoption Fees 56,391 74,000 74,000 50,000 346404 Animal Rabies Exam Fees 31 100 100 30 346408 Animal Veterinary Fees 6,927 8,000 8,000 4,600 346409 Animal Removal Fees 42,059 47,000 47,000 46,000 346410 Animal Mobile Clinic Fees 60,510 57,000 57,000 65,000 347100 Library Fees 5,210 9,200 9,200 3,500 347210 Tree Mitigation 0 40,480 40,480 20,240 347501 Agriculture Center Fees 79,771 86,000 86,000 84,000 347502 Livestock Pavilion Fees 230,724 337,000 337,000 237,000 348930 Court Facilities Traffic Service Charge 431,198 460,

proposed line item budget fy 2020-21...proposed fiscal year budget entity 2020-21 county wide budget...

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