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					                  Adopted Budget FY 2007-08

Alachua County,
       Florida
                              Alachua County Board of
                               County Commissioners




Mike Byerly    Lee Pinkoson    Commission Chair   Cynthia Moore   Rodney J. Long
                               Paula M. DeLaney     Chestnut




                                     2                 5
     Commission Districts
                                3                                 4
                                                  1
                                                             Principal Officials

                                                                           Appointed Officials




                                                                      Randall H. Reid            Dave Wagner
                                                                          County Manager           County Attorney



                                                                      Constitutional Officers




 Pam Carpenter                 Ed Crapo           Sadie Darnell            Von Fraser        J.K. “Buddy” Irby
Supervisor of Elections   Property Appraiser                Sheriff           Tax Collector     Clerk of Circuit Court



                                                                                                   Judicial




                                               William Cervone         Richard Parker Frederick D Smith
                                                     State Attorney       Public Defender               Chief Judge
                                            Organizational Chart
     Alachua County,
            Florida




                                 Alachua County
                                     Citizens
   Property                                                                       Judicial
   Appraiser                                                                      Offices


          Tax
                                                                              Sheriff
        Collector
                       Supervisor                              Clerk of
                       of Elections         Board               Court
                                          of County
                                        Commissioners



Advisory Boards                                                           County Attorney

                                      County Manager


Administrative
                                                                                Public Works
  Services

        Court                                                                Information
       Services                                                                Services

                  Community                                         Growth
                   Support
                   Services     Environmental                      Management
                                                 Fire Rescue
                                  Protection
                                Alachua County Government
                                 FY 2008 Adopted Budget




                                     PREPARED BY:

       THE ALACHUA COUNTY BOARD OF COUNTY COMMISSIONERS
                OFFICE OF MANAGEMENT AND BUDGET


                                          STAFF

                                  Suzanne Gable, CPA
                                          Director

                                        Ron Akins
                             Senior Financial Management Analyst

                                       John Valinski
                                Financial Management Analyst

                                    Louis Giovagnorio
                                Financial Management Analyst

                              Edward (eJohn) Brower, MBA
                                    Management Analyst

                                    Pavel Gubanikhin
                               Financial Management Analyst




                                         CREDITS
                                     Brian Lovejoy, ITS
                                   Donna Bradbrook, OMB
                                     Elaine Jordan, OMB
                                Michael Fara, Communications
                                John Hicks, GovMax Support



                                       THANK YOU


A very special "thank you" to all County employees and the staff of the Constitutional
                     Officers for their assistance and dedication
                                     Alachua County Government
                              FY 2008 Adopted Budget – Table of Contents




SECTION 1: EXECUTIVE SUMMARY
County Manager’s Budget Message                                                        1-2
Alachua County Commission Guiding Vision FY08-FY09                                     1-31
A Framework for Alachua Excels                                                         1-33
Performance Management                                                                 1-35
Community Information – Alachua County                                                 1-37
Demographics – Alachua County                                                          1-41
How to Use the Budget Document                                                         1-42
FY08 Budget Process Calendar                                                           1-43
Process of Adopting the Budget                                                         1-46
Procedures for Amending the Budget                                                     1-49


SECTION 2: SUMMARY REPORTS
Budget Sources and Uses Summary                                                        2-2
         Budget Revenues by Source                                                     2-3
         Expenditure Uses by Category                                                  2-4
         Allocation of Funds by Program All                                            2-5
         Allocation of Funds by Program GF                                             2-6
         Allocation of Funds by Program MSTU                                           2-7
         Allocation of Funds by Program MSTU – Law Enforcement                         2-8
         Allocation of Funds by Program MSTU – Fire                                    2-9
Budget Summary Table                                                                   2-10
Expenditure by Department Summary                                                      2-11
Fund Function Expenditure Summary                                                      2-15
Position Summary                                                                       2-18
CIP Budget Summary                                                                     2-21
Debt Service Budget Summary                                                            2-22
Economic Development in Alachua County                                                 2-23
Where Does Your Tax Dollar Go?                                                         2-27
Basic Information on Property Taxes                                                    2-29
Millage Comparison Table                                                               2-30
Impact of Local Taxes                                                                  2-31
County Revenues Summary by Source                                                      2-32
Major County Revenues Brief                                                            2-33
Inter-fund Transfers                                                                   2-39
Ending Fund Balance Narrative and Table                                                2-40
Reserve Summary                                                                        2-42

SECTION 3: OPERATIONS AND FUNDING GUIDE
Financial Policies                                                                     3-2
Budget by Fund Explanation                                                             3-19
Fund Structure and Government Accounting                                               3-20
Fund Summary (by Fund & Business Center)                                               3-22
Revenue Source by Fund Summary (Sources of Revenue by Fund)                            3-28
Fund Revenue Source Summary (Revenue Sources by Fund by Business Center)               3-33
Business Center Revenue Source Summary (Revenue Sources by Business Unit)              3-44
Fund Revenue Source Summary (Revenue Sources by Business Center)                       3-56
Fund Expenditure Summary (Expenses by Fund by Business Center)                         3-58
Fund Expenditure Category Summary (Category Expenses by Fund by Business Center)       3-62
Expenditure Category Summary (Category Expenses by Business Center by Business Unit)   3-74
Fund Function Summary by Fund (Functions or Programs by Fund)                          3-87
Function Summary (Expenditures by Function by Business Centers)                        3-92
Expenditures by Categories by All Funds                                                3-95

FY 2008 Adopted Budget                                                                 Table of Contents
                                    Alachua County Government
                             FY 2008 Adopted Budget – Table of Contents




SECTION 4: BUSINESS CENTER BUDGETS
Sub-Section A: General Government                                                    4-A-1
      Board of County Commissioners                                                  4-A-4
      County Attorney                                                                4-A-6
      County Manager                                                                 4-A-8
      Public Information                                                             4-A-10
      Office of Management and Budget                                                4-A-13
      Tourist Development                                                            4-A-15

Sub-Section B: Administrative Services                                               4-B-1
      Administration                                                                 4-B-6
      Equal Opportunity                                                              4-B-8
      Facilities Management                                                          4-B-10
      Human Resources                                                                4-B-12
      Purchasing                                                                     4-B-14
      Risk Management                                                                4-B-16
      Organizational Training and Development                                        4-B-18

Sub-Section C: Community Support Services                                            4-C-1
      Administration                                                                 4-C-8
      Community Agency Partnerships (CAP)                                            4-C-10
      Medicaid                                                                       4-C-12
      Medical Examiner                                                               4-C-14
      MTPO/MVT                                                                       4-C-16
      Public Health Unit                                                             4-C-18
      Agricultural Extension                                                         4-C-20
      CHOICES (Community Health Offering Innovative Care and Educational Services)   4-C-22
      Crisis Center                                                                  4-C-24
      Partners for Productive Community                                              4-C-26
      Sugarfoot Preserve and Enhancement District                                    4-C-28
      Weed and Seed Grant                                                            4-C-30
      Poverty Reduction Program                                                      4-C-32
      Volunteer and Senior Services                                                  4-C-34
      Social Services                                                                4-C-36
      Veteran Services                                                               4-C-38
      Victim Services                                                                4-C-40

Sub-Section D: Court Services                                                        4-D-1
      Drug Court                                                                     4-D-6
      Metamorphosis                                                                  4-D-8
      Probation                                                                      4-D-10
      Work Release                                                                   4-D-12
      Day Reporting                                                                  4-D-14
      Aids and Assistance                                                            4-D-16
      Jail Population Management Program                                             4-D-18
      Community Services                                                             4-D-20
      Pretrial                                                                       4-D-22
      Outpatient & Aftercare Treatment Program                                       4-D-24

Sub-Section E: Environmental Protection                                              4-E-1
      Administration                                                                 4-E-8
      Water Quality                                                                  4-E-10
      Natural Resources Protection                                                   4-E-12
      Hazardous Materials                                                            4-E-14

FY 2008 Adopted Budget                                                               Table of Contents
                                       Alachua County Government
                                FY 2008 Adopted Budget – Table of Contents


       Hazardous Waste Collection                                            4-E-16
       Petroleum Management                                                  4-E-18
       Land Conservation                                                     4-E-20

Sub-Section F: Fire Rescue Services                                          4-F-1
      Administration                                                         4-F-5
      Special Recruitment and Training                                       4-F-7
      Emergency Management                                                   4-F-9
      Wildfire Mitigation & Strategic Planning                               4-F-11
      Enhanced 911                                                           4-F-13
      311 Services                                                           4-F-15
      Rescue Medical Services                                                4-F-17
      Fire Protection Services                                               4-F-19
      Disaster Recovery                                                      4-F-21

Sub-Section G: Growth Management                                             4-G-1
      Comprehensive Planning                                                 4-G-4
      Codes Enforcement                                                      4-G-8

Sub-Section H: Information Telecommunication Services                        4-H-1
      Information Services                                                   4-H-4
      Information Services – Telephone                                       4-H-6

Sub-Section I: Public Works                                                  4-I-1
      Fleet Management                                                       4-I-6
      Animal Services                                                        4-I-8
      Parks and Recreation                                                   4-I-10
      Santa Fe Hills Water Utility                                           4-I-13
      Development Review                                                     4-I-15
      Solid Waste                                                            4-I-18
      Transportation                                                         4-I-23

Sub-Section J: Constitutional Officers                                       4-J-1
      Clerk: Finance and Accounting                                          4-J-4
      Property Appraiser                                                     4-J-6
      Supervisor of Elections                                                4-J-8
      Sheriff: Jail                                                          4-J-10
      Clerk: Courts and Corrections                                          4-J-12
      Sheriff: Law Enforcement                                               4-J-14
      Sheriff: Communications                                                4-J-16
      Sheriff: Court Security                                                4-J-18

Sub-Section K: Judicial Offices                                              4-K-1
      Court Related                                                          4-K-4
      Court Administration                                                   4-K-6
      State Attorney                                                         4-K-8
      Public Defender                                                        4-K-10
      Guardian Ad Litem                                                      4-K-12

Sub-Section L: Non-Departmental                                              4-L-1
      County Wide Revenues and Transfers                                     4-L-4
      Debt Service                                                           4-L-7
      Reserves                                                               4-L-9
      Computer Replacement Fund                                              4-L-11
      Vehicle Replacement Fund                                               4-L-13
      Special Expense and Indirect Cost                                      4-L-15

FY 2008 Adopted Budget                                                       Table of Contents
                                     Alachua County Government
                              FY 2008 Adopted Budget – Table of Contents



SECTION 5: CAPITAL PROJECTS
Capital Budgets Overview                                                   5-1
        Funding Sources                                                    5-2
        Uses of Funds                                                      5-4
Capital Projects Map                                                       5-10
Summary Budget                                                             5-11
CIP Project Sheet Guide                                                    5-13
CIP Project Sheets                                                         5-14
Adopted CIP Allocations                                                    5-87
Adopted 5 Year CIP Projects                                                5-88
Adopted Transportation Improvement Program (TIP) Projects                  5-94
Unfunded Projects                                                          5-95

SECTION 6: DEBT SERVICE
Funds and Debt List                                                        6-1
4 Year Debt Requirements for Alachua County                                6-2
5 Year Principal and Interest (P&I) List                                   6-3

SECTION 7: MISCELLANEOUS INFORMATION
Glossary of Key Terms                                                      7-2
List of Acronyms                                                           7-7




FY 2008 Adopted Budget                                                     Table of Contents
                            Alachua County Government
                         FY 2008 Adopted Budget Document




                        Executive
                        Summary




FY2008 Adopted Budget                 1-1                  Executive Summary
July 9, 2007


To the Honorable Board of County Commissioners and the Citizens of Alachua
County:

As required by the County Charter, I am
presenting for your consideration the Fiscal
Year 2007-2008 Tentative and 2008-2009
Planned Budgets. These budgets set forth our
two year fiscal plan for implementing the
directive of the County Commission from their
June 19, 2007 meeting. This directive was to
provide a tentative budget that implements a
12% reduction of property tax revenue in FY08
and an additional 13% reduction in FY09.
These reductions are in response to the
combined estimated fiscal impacts of both the
statutory changes in property tax reform from
the special session of the State Legislature and
the proposed constitutional referendum to be
held on January 29, 2008. Collectively, these
two actions initiated by the Legislature would
impact Alachua County’s General Fund by as
much as 25% or approximately $24 million.

This FY08 and FY09 Tentative Budget, due to the lateness of the special session
and coordination with our Constitutional Offices, was developed in a shortened
time frame than were prior budgets. A request for information and clarification of
the budget submittals of constitutional officers continues as I prepare this letter of
transmittal and Tentative Budget. If discussion continues regarding a higher
reduction than new legislation requires, the Commission should anticipate the
possibility of more than the typical number of changes in some of the BOCC and
Constitutional Officer reduction packages. Further meetings throughout the
summer budget season to discuss these reductions will result in more specific
detail but potentially additional acrimony.

SUSTAINING COUNTY SERVICES IN A ERA OF PROPERTY TAX REFORM

Each year I select a theme for the two year Tentative Budget being submitted
that encapsulates the contextual environment of our budget deliberations. In
FY07 the theme was “Investing In Our Future”. That message described the level
of increased revenues anticipated in this period and recommended strategy of a
reduction of the millage, replenishing of reserves, investing in capital
improvements, land acquisition for a new fairgrounds and business park, and
upgrading our technology and employee development.



FY 2008 Adopted Budget                                                   Budget Message
                                         1-2
This year’s budget message theme is Sustaining County Services in an Era of
Property Tax Reform. Over the next two fiscal years of FY08 and FY09 our
efforts will revolve around the actions we will need to undertake to sustain the
County’s organizational capacity to provide core services and build new
infrastructure in the face of mandated property tax relief legislation and what I
consider the erosion of home rule.

AN INTERACTIVE BUDGET PROCESS

In past Tentative Budget messages I have taken pains to use this opportunity to
outline in detail the environment and fiscal condition that the County faces,
suggested program changes, and recommended future strategies to deal with
community issues. This transmittal letter continues that practice but also
recognizes that at the Commission’s request this year, you desire more flexibility
to address reducing the millage rate. There is an estimated $9 million difference
between the 12% property tax reduction directive by the Commission and the
required new statutory reduction of 5% beyond rollback in the General Fund.

The Board has the options of accepting these deeper cuts based upon 12% or
reassigning this “gap” of revenues to other budget priorities or using it to restore
cuts recommended in the Tentative Budget. This approach gives the
Commission the reduced base budget requested from the County Manager. Now
as a collegial body you can choose to have an interactive process to reconsider
expenditures of the last several years again. Many of the reductions are in the
programs you personally may have advocated in a prior time without the restraint
on spending created by the statutory requirement imposed by the State
Legislature. This places an additional responsibility on the collegial and
collaborative process of policy making by the Commission and time required for
sufficient additional meetings to talk it through together. It is really all about the
degree to which the Commission desires to downsize government and further
reduce millage rates and the important decision of what the Commission
considers our core services in a time of decreasing revenues.

The Commission’s mandate to reduce property tax revenue 12% in FY08 and
13% in FY09 requires extensive changes and reductions in staffing, and our
current levels of service in operating programs. The extensive detail needed
makes this difficult to do without reflecting an immense amount of information in
summary format. The key reference document for this process is entitled Budget
Issue Cost Summary Report – Reduction Details Countywide and is attached.
This chart reflects and highlights the reductions considered in both FY08 and
FY09 to reach the 25% goal. The chart shows the reductions in personnel,
operating expenses such as travel, reduction in reserves and the elimination of
programs or projects. Note that a major use of FY09 fund balance is necessary
to meet the 25% reduction without further program or expenditure reductions.




FY 2008 Adopted Budget                                                   Budget Message
                                         1-3
The focus of this year’s budget is clearly on the reduction of the size of County
government, the reduction in the scope of our programs and the willingness to
generate alternative revenues other than Ad Valorem taxes to fund programs we
wish to keep in future years. With the exemption of staffing of new facilities, no
recommendation is being made to expand any Ad Valorem funded programs in
this Tentative Budget. We will add staff as close to the current estimated time of
opening of facilities as their training and orientation permits. The reductions have
been made across all Departments and most Constitutional Offices with the initial
reductions made to those program areas which grew most over the time period of
FY05 to the present date and are prioritized with discretionary programs reduced
first.

In many successful County program areas we deal with other governments and
agencies that are also reducing their budgets by their statutory amounts but to a
likely degree less than we are at this time due to our 12% goal. We need to
recognize that as our municipalities are reducing their budgets, most will be hard
pressed to pick up additional expenses. If the referendum passes in January we
have little property on the tax rolls that is not heavily exempted from property
taxes. State agencies like UF are also cutting back this year due to the reduction
of sales tax revenues.

SETTING PRIORITIES

The Commission has had two opportunities, by way of meetings, to discuss and
give staff direction concerning any consensus agreement on reductions to
specific programs.      As of yet, this consensus guidance has not been
communicated. Priority setting is a policy decision and will be the task ahead for
the Commission as people and organizations appear before you or staff
questions if you wish to preserve a higher level of service in their program areas.

In approaching this budget the Commission may first wish to convene a retreat
as prior Commissioners did to discuss both the future role of County government
and the programs we should inspire our workforce to either excel in or prepare to
abandon. That is what our Aligning for Success program hoped to accomplish
before the tax reform. The 25% two-year reductions also do not align in some
places with the existing vision statements of the Commission in this contracting
environment. A 25% reduction without elimination of our fund balance will require
the likely elimination of some General Fund programs.

A major point I do wish to make in this budget message is that, unlike prior years,
I can no longer truthfully say we are making incremental progress towards the
strategic visions and objectives of the County Commission. The FY08 and FY09
budget reflects, in some cases, a retreat from the progress that has been made
in recent years. It signals changes in long term partnerships and more recent
funding relationships. Our budget perspective goes beyond the next two years




FY 2008 Adopted Budget                                                 Budget Message
                                        1-4
with recognition of caps on future revenue growth. Reasonable people will
understand that a potential 25% reduction makes these changes necessary.

PROPERTY TAX REFORM

In a chaotic and historic action, the Legislature according to the Florida
Association of Counties,

        adopted a significant property tax reform plan during Special
        Session B that consists of two components. HB 1B statutorily rolls
        back property tax rates levied by counties, municipalities and inde-
        pendent special districts and caps them on a going forward basis,
        unless the caps are overridden by a super-majority vote of the
        governing body or by referendum. Failure to adhere to the rollback
        and cap will result in significant financial penalties for local
        governments. The other component offers a constitutional
        amendment to the electorate at the Presidential Preference Primary
        on January 29, 2008 that will provide (1) large increases to the
        homestead exemption, (2) a choice for existing Homesteaders to
        switch from the existing Save Our Homes protection to the new
        super homestead exemption (3) targeted tax relief for certain types
        of properties, and (4) a mandate that the legislature restrict property
        tax increases by counties, municipalities and independent special
        districts.

The impacts on Alachua County and the details of the bill’s requirements were
still being resolved as we entered the 4th of July holidays, but we believe are
reflected appropriately in this Tentative Two-Year Budget.

Immediate property tax relief, which is viewed as a good thing by a majority of
the population of Florida and mandated by the State statutorily, was achieved by
limiting our ability to provide necessary and popular services at levels we were
committed to prior to the statutory reduction and with awareness of future annual
caps. Ironically, this action coincides with next year’s $550 million statewide
increase in local property taxes for schools, which was also mandated by the
Legislature and Governor during the regular session.

The special legislative session resulted in a statutory change that caps local
government property tax revenue this year in a rollback. For Alachua County, it
means a 5% rollback reducing FY07 property tax revenues in the General Fund
by approximately 3% or approximately $3 million. The MSTU for Law
Enforcement and the MSTU Unincorporated area would also receive a 5%
rollback. This budget is anticipating that the Fire MSTU in Alachua County’s case
is limited to a 3% rollback; however, we are seeking a determination by The
Department of Revenue in this matter. This is because the legislation states that




FY 2008 Adopted Budget                                                   Budget Message
                                         1-5
the MSTU for Fire Services, if in existence for less than five years, would not be
subject to any additional rollback.


                          Alachua County Board of County Commissioners
                              Millage Rate and Revenue Comparison

                                                       MSTU -            MSTU - Law
                              General Fund (GF)     Unincorporated       Enforcement       MSTU - Fire

2006 Taxable Property Value    $11,211,533,207      $5,077,474,741      $5,116,624,330    $5,108,065,391
2007 Taxable Property Value    $12,804,841,757      $5,795,640,318      $5,829,065,100    $5,829,065,100

Increase in Value              $1,593,308,550        $718,165,577        $712,440,770     $720,999,709
Percentage Difference              14.21%               14.14%              13.92%           14.11%

FY07 Adopted Revenue            $95,561,619           $2,168,653          $8,641,682       $6,116,072

FY07 Current Millage               8.8887               0.4470              1.7676           1.2531
FY08 Estimated Revenue          $108,127,477          $2,461,119          $9,788,283       $6,939,181

State Mandated Millage            7.6468                0.3869              1.5329           1.2531
State Mandated Revenue          $93,020,261           $2,130,217          $8,488,605       $6,939,181

BoCC Proposed Millage             6.9136                0.3482              1.3698           0.9695
BoCC Proposed Revenue           $84,100,806           $1,916,988          $7,585,668       $5,368,688

BoCC Proposed Reduction
Above State Mandate              $8,919,455             $213,229           $902,937        $1,570,494


Budgeted ad valorem revenues would be shown @ 95% of estimates per Florida Statute




Commission Directive

In light of the early estimates in mid June at the end of this special session and
the need for a strategy to address both proposed statutory and constitutional
changes to property tax, the County Commission on June 19th unanimously
approved a strategy of approaching our two-year budget based on an overall
reduction goal of 25%. While there were some stated desires to reduce the
negative impact on employees, a 25% reduction can not occur without a
reduction in personnel related expenditures in the terms of positions and salary.
We have engaged our employees in a discussion of shorter work weeks to
preserve jobs if the referendum passes. The statutory reduction is not severe
enough to require that the level of significant compensation change.

The FY08 budget direction was to exceed the amount mandated by the statutory
provisions and implement a 12% property tax revenue budget reduction. This
was to be followed by a second year reduction (FY09) of 13% that would be
necessary should the referendums pass. This 25% two-year property tax
revenue reduction is based on an estimate provided by the Department of
Revenue to the Legislative Committee on Tax Reform. Any more precise
estimate can be debated by numerous sources due to the complexity of the


FY 2008 Adopted Budget                                                                   Budget Message
                                                  1-6
referendum question and the individual choices made by property owners that
will follow.

The Commission unanimously requested that the County organization go through
this painful “exercise” recognizing it would lead to a confrontation between our
existing levels of service and expenditures and the reality of state statutory and
citizen referendum imposed property tax reduction. While the exercise has and
will produce consternation and lowered morale for County employees and among
agencies recommended for reductions in County funding, the exercise provides
the public a true picture of the ramifications of the imposed statutory and
constitutional impacts on the County budget. The potential impacts are no longer
speculative in nature or “scare tactics,” but are identified and presented here as
specific reductions after an agonizing budget process.

There are additional benefits to this approach to the public, County employees
and the Commissioners.

    •   The public benefits from this exercise because the impacts are being
        discussed in a sufficient time frame, prior to the referendum, for the public
        to understand the ramifications of their lowered property tax and required
        reductions in the County’s budget if the referendum passes.

    •   The benefit to employees of the County is that they are aware of the likely
        impacts to their employment and career advancement opportunities and
        have time to make choices without the urgency of immediate lay-off.

    •   The Commission should benefit from an open, transparent, and vigorous
        public discussion and testimony of the value of the services we provide to
        our citizens and an understanding of the difficulty local governments, like
        Alachua County, will have in continuing these services due to the actions
        of the State Legislature.


Budget Executive Summary

It is the responsibility of the County Manager to present a balanced budget that
reflects the anticipated revenues and requests the appropriate constitutional and
department officials of the County for expenditures. Although a 12% property tax
reduction is not required by statute in FY08, I have submitted a tentative budget
at that level at the direction of the Commission. The second year to reach a total
25% level reduction, we have had to estimate utilization of $3.5 million in fund
balance which reduces our FY09 fund balance below recommended levels. This
would require a major further reduction in the already reduced FY09 expenditure
levels.




FY 2008 Adopted Budget                                                  Budget Message
                                         1-7
It would be my professional recommendation to follow more closely the statutorily
prescribed levels in FY08 of 5% to clearly lower our millage. Then, give the
people the opportunity to decide the January 29 referendum if they wish to
approve constitutional provisions. This budget will provide our citizens with the
knowledge of both the personal benefits to them and the impacts on their local
government.

A tremendous amount of uncertainty continues to surround this matter. There
may be legal challenges to this referendum that keep it off the ballot. It may also
fail to obtain 60% approval if on the ballot. Should the referendum pass, a
second round of service reductions will need to be determined to avoid reducing
fund balance in FY09. The size of the reduction of approximately $3.5 million
would likely necessitate a reduction in capital improvement program or the
elimination of a General Fund service.

Listening to the debate of the special session, I believe it was the intent of the
statutory legislation to limit the impact on MSTUs funding fire services by limiting
the amount of reduction caused by special session on property tax relief to no
greater than 3%. Any further reduction beyond 3% to fire services funded by the
MSTU should not be inferred as due to the special session statutory provisions.
The reduction of 12% is provided as a part of the exercise at your request. To
meet FY09 reductions in the General Fund, some matching funding would no
longer be available for partial cost sharing of all MSTU programs.

The expenditures in the Tentative Budget for Fiscal Year 2008 will total $323
million. The General Fund total will be $117 million, the Unincorporated Services
Municipal Services Taxing Unit total will be $6.7 million and the Law Enforcement
MSTU total will be $17 million. The total budget amount can be somewhat
misleading as more than $46 million or 16% of the budget reflects the transfers
between funds required in governmental accounting.

At the 12% property tax reduction level, the millage rate in the General Fund
Tentative budget would be 6.9136 countywide, .3482 mills for the Unincorporated
Services Municipal Services Taxing Unit, 1.3698 mills for the Law Enforcement
Municipal Services Taxing Unit, and .9695 mills in the Fire/Rescue MSTU. The
budget includes a .25 mills levy for the voter-approved Alachua County Forever
Environmentally Sensitive Lands Program.

If the Board wishes to follow only the 5% statutory rollback requirement in FY08,
the additional revenue that would be allotted to the General Fund would be
approximately $9 million, $213,000 in the Unincorporated MSTU and
approximately $900,000 in the Law Enforcement MSTU. At the 3% reduction
required for the MSTU – Fire, we would have approximately $1.6 million of
additional revenue to allocate above the 12% you requested as part of the
budget exercise.




FY 2008 Adopted Budget                                                 Budget Message
                                        1-8
STATUTORY LIMITATIONS / FUTURE CAP ON REVENUE GROWTH

The new statutory limitations on property tax have greatly curtailed the additional
revenue that would have been available to Alachua County in FY08 and will do
so in future years. Countywide preliminary taxable value increased by $1.6
billion, representing a 14% percent growth. This would have resulted, prior to the
statutory provisions, in a $14 million dollar increase in General Fund ad valorem
revenue. However, due to the statutory limit of 5% the General Fund, ad valorem
revenue is required to decrease by approximately $2.5 million compared to
FY07. The Municipal Services Taxing Unit preliminary taxable value increased
approximately $700 million, representing a 14% percent growth. This would have
increased the Unincorporated Services Municipal Services Taxing Unit revenue
by approximately $331,000 and the Law Enforcement Fund MSTU revenue by
approximately $1.1 million. Again, we are not using these total increases, but
simply providing them in this letter for your edification on increase in valuation.

A major constraint on future revenue growth is the statutory language that
creates a cap on the ability for local governments to increase revenue. These
property tax revenue caps are determined based on the annual change in per
capita personal income and our growth in new construction values. Therefore,
staying within FY07 expenditure levels is essential because the valuation
increases in the good years will not be captured, while downturns in the economy
that reduce valuations and other revenues will impact us negatively as they
always have. This means preserving our reserve funds is essential to deal with
economic downturns, unfunded state mandates, and the natural disasters that
frequent Florida.

Bond companies such as Moody’s have recognized that the Florida reforms,
particularly the constitutional measures, could greatly reduce financial flexibility to
issue debt. We are concerned that much alteration in our current bond program
or delay might run into such new concerns. This is also of concern as we are
likely to be in the bond market in the future for major capital projects. Since we
are a community without a 1% optional sales tax for infrastructure, we have
limited alternative sources for any pay-as-you-go capital improvement projects in
the future.

IMMEDIATE NEW REVENUE OPTIONS IN BUDGET

Revenue diversification continues to be necessary and more urgent in Alachua
County particularly if we implement the kinds of reductions reflected in this
Tentative Two-Year Budget. In FY08 we are proposing new probationary fees
generating $50,000 and Metamorphosis capacity expansion which will generate
$120,000 in additional revenue. Building fees and other County fees are being
increased in our annual fee policy to offset costs of some services and enterprise




FY 2008 Adopted Budget                                                    Budget Message
                                         1-9
operations expenses. These will be reviewed and approved by the Commission
as a part of this budget.

Funding of $2.1 million will be added to the CIP during the upcoming year to
reflect the County’s share of the five cent gasoline tax effective January 2008. A
full year of gas tax revenue will be budgeted in FY09 at $2.8 million.

EMPLOYEE REDUCTIONS AND COMPENSATION

At the 12% reduction level, the FY08 Tentative Budget reflects a net decrease of
approximately 34 Board positions below FY07 staffing levels. The chart below
outlines the proposed FTE reductions, by major area, over the two year budget
period.


                             Alachua County Board of County Commissioners
              Number of Employees Submitted for Fiscal Years 2008 Through 2009
                                               Submitted                         Submitted
                                   FY07                               FY08                             FY09
Department                                     Change for                        Change for
                                  Adopted                           Tentative                         Planned
                                                 FY08                              FY09
Information &
Telecommunications Service          51.00         (2.00)             49.00          (1.00)            48.00
General Government                  50.00         (2.00)             48.00          (2.00)            46.00
Administrative Services             74.80         (6.25)      (2)    68.55          (1.80)            66.75
Community Support Services          68.00         (3.00)             65.00          (1.00)            64.00
Court Services                     100.75         (8.00)             92.75          (4.50)            88.25
Fire & Rescue                      243.00         (3.00)             240.00        (18.00)            222.00
Environmental Protection            37.60         (1.60)              36.00         (2.00)             34.00
Growth Management                   63.00         (2.00)              61.00         (1.00)             60.00
Public Works                       231.00         (6.00)             225.00        (10.00)            215.00
                   BoCC Total      919.15        (33.85)             885.30        (41.30)            844.00

Constitutional Office
Clerk of Circuit Court F&A          25.00          0.00               25.00            (1.00)          24.00
Court and Corrections               2.00           0.00               2.00              0.00           2.00
Judicial                            16.00         (0.50)              15.50            (1.00)         14.50
Property Appraiser                 58.00           0.00              58.00              0.00          58.00
Sheriff (1)                        824.50         24.00       (3)    848.50            24.00    (3)   872.50
Supervisor of Elections             13.00          1.00       (3)    14.00              0.00          14.00
Tax Collector                       70.00         (4.00)             66.00             (3.00)         63.00

(1) No detail of FTE reductions provided
(2) Including 2 unfunded additional position requests for the Division of Facilities
(3) Unfunded additional position requests



For FY08 and FY09, the Sheriff’s certified budget is requesting 48 new positions
to staff the jail operation. I would recommend specific staffing breakdowns be
provided to the County Commission by the Sheriff on the detail of what personnel
reductions are being proposed as a part of the 25% budget reduction plan.
According to Chief Deputy Huckstep, 24 of these positions are being requested
in FY08 to staff current jail operations—12 for shift staffing hospital inmate
monitoring, and 9 for administrative technical functions. These may have


FY 2008 Adopted Budget                                                                            Budget Message
                                                     1 - 10
justification but do not meet the Commission’s criteria for FTEs for new facilities
only. In FY09, 24 of the 48 positions are proposed for staffing the new barracks
which would meet the budget policy for new facility staffing to be included in the
FY09 budget. From a historical basis, in FY06 the Commission funded 12
positions for the staffing of the jail renovation recently completed. This would
result in a total of 60 positions added to the Jail Department for the fiscal years
2006 through 2009, and would exceed any other single functional area increase.

Two new employees are being requested by Alachua County Facilities division—
one building mechanic to accommodate the new jail barracks, estimated to be
completed by September of 2008, and one building mechanic to staff the new
Fire/Rescue station expected to come on line in November of 2008.


Employee compensation increases are necessary over the next two years. To
meet the 12% goal in FY08 all employees would be offered an after-tax bonus of
$1,000 which would not be rolled into their salary base. The benefit plan in FY08
would remain the same including the dental benefit added this year by the
Commission. We will determine salary considerations in FY09 based upon the
results of the January 29, 2007 referendum and based upon collective bargaining
agreements for FY09. Failure to provide compensation will also impact our recent
efforts to stabilize our compensation and classification plan in relationship to the
job market. Losing our intellectual capacity, passion and experience of
disenchanted employees is the greatest setback that may occur over the next
two fiscal years.

UTILIZATION OF LIMITED RESERVE FUNDS

Contrary to Governor Crist’s accusations about inflated reserve funds in Florida
Counties, it should be pointed out that our reserves are set by policy at 5%. This
is in the medium range of fund balance recommended in professional literature.
An appropriate reserve in operating funds is an indicator of fiscal health when
seeking bond financing with rating agencies. Our enterprise funds and self-
insurance funds carry actuarially recommended levels of reserves based on the
level required for long term facility, equipment replacement, and risk
management purposes. Our General Fund reserve for contingencies has
increased by more than $4 million since FY01, following my recommendation of a
seven-year program to increase our insufficient fund balance. Please recognize
this is a fiscally important multi-year achievement noted by our bond rating
companies. This achievement demonstrates the fact that we have not
imprudently spent all the revenue taxes produced.

Unfortunately, just after achieving this 5% reserve level in the General Fund, we
have had to utilize approximately $3.5 million of the FY09 to balance the budget
to meet the total 25% reduction. This would leave less than an estimated
$800,000 in our FY09 balance. This is unwise and fiscally imprudent; so if the full



FY 2008 Adopted Budget                                                 Budget Message
                                        1 - 11
Commission directive is met at 25%, a far greater amputation of programs will
have to occur, post referendum approval, in both the General Fund and
potentially corresponding expenses in the MSTU. A reduced fund balance will be
difficult to rebuild with the previously mentioned revenue caps on property tax
imposed by legislative tax reform, and we are into a period of increased storm
activity according to scientific reports by the Hurricane Center.

COMMUNICATIONS SERVICE TAX (CST) – RECOVERY OF
UNDERPAYMENT

This year we were notified that an outside audit indicated cable communications
services tax due to the County was underpaid by approximately $1,000,000 over
the past two years. We are awaiting final audit results, but expect to begin
receiving additional revenues to recover the underpayment by the end of this
calendar year. We expect the repayment to be spread out over the next two
years. The Tentative Budget includes a $500,000 increase in CST revenues that
is allocated to the MSTU reserves. These are where they were originally
collected. This will preserve our balances closer to current policy and available
for emergencies. This is our plan for these funds to assure fund balance is
maintained.

REDUCTIONS HAVE IMPACTS

In the effort to meet the 12% FY08 requested level of reduction, significant and
serious reductions have been made in this Tentative Budget. These reductions
are outlined in total in the chart entitled FY08 Budget Issue Cost Summary. The
consequences of the reductions are even more severe with the two year 25%
decrease in property tax revenue combined impact. In summary, the impacts of
these reductions are as follows:

    •   Operational expenses have been reduced from FY07 levels by 2% in most
        departments and were suggested in Constitutional Offices. Travel and
        training has been reduced by 25% in all BOCC departments. Salary
        increases have been eliminated in FY08 and a $1,000 after-tax bonus
        offered in their place with future compensation issues in FY09 deferred
        until we see the results of the referendum.

    •   In recent years, numerous departments, such as Animal Services, Court
        Services, and Fire/Rescue, have implemented state-of-the-art programs.
        These include programs like Maddie’s Fund No-Kill Shelters, wildfire
        mitigation planning as directed in our Comprehensive Plan, and alternative
        sentencing programs to lower jail populations. These programs have
        been expanded by recent significant revenue growth and have been
        reduced to reflect the 25% reductions back to FY05 levels of service.




FY 2008 Adopted Budget                                                Budget Message
                                       1 - 12
        In discussing the continuation of these programs, it is important to
        determine if the structure of some County programs, to be effective in their
        current scope, require larger capital facilities which are unfunded in the
        Capital Improvements Program (i.e. Animal Services and Court Services).
        Others such as Growth Management and EPD may require amendments
        to the Comprehensive Plan to allow further reductions. Environmental
        Protection and Growth Management experienced minor reduction impacts
        by use of FY05 base budgets as a source of reductions.

    •   Reductions of approximately 34 positions and reductions in salaries below
        market level reduce our ability to staff programs and keep valued and
        motivated employees. This will translate into the reality of delayed
        projects, slower response times, longer waits in lines, and the potential of
        inexperienced staff in key positions. Organizational capacity problems
        have been discussed with the Commission. Even in the best of times the
        workload climbs annually. These reductions will aggravate this problem
        by reducing our capacity to perform and needs to be followed by efforts to
        lower citizen expectations. If the Board chooses to reduce at the statutory
        level (5%) and restore core service funding, they may wish to reconsider
        personal service increases.

    •   Elimination of CAPP and Outside Agency funding has a negative impact
        on both the agencies and the community. The elimination of funding for
        these agencies may appear harsh, but in light of the reductions in core
        governmental services and staff layoffs, it is appropriate in preparing this
        Tentative Budget at the 12% level. An alternative for the Board to
        consider is to reduce these organizations by a percentage equal to the
        core service cuts or set a new funding level and decide which agencies
        should and should not be funded. In FY09, facing utilization of reserves of
        $3.5 million and further reductions to core service, phase out of funding is
        paramount.

        This is an appropriate year for a legitimate policy discussion of the
        financial policy of taking general taxation revenue, such as property taxes,
        and allocating it to private groups and non-profit organizations. The non-
        profit sector or third sector can provide valuable services to the
        community. However, it is a frequent criticism of us that these types of
        grants and aide program are not a core service of government and spends
        taxpayer money on programs they do not support.

        Three questions may be appropriate in regard to funding outside groups
        during these times of cutbacks and as supply-side thinking dominates the
        legislature:

                 1. Are the Outside Agencies that receive funding more or less
                    important than the core governmental service, such as law



FY 2008 Adopted Budget                                                  Budget Message
                                        1 - 13
                         enforcement, fire/rescue, planning, road maintenance etc. which
                         are being reduced this year?

                 2. Are the organizations we choose not to fund going to lose large
                    amounts of leverage dollars from other sources that benefit our
                    community, and if so, who besides the County needs to step up
                    and join the partnership?

                 3. If property tax reduction restores funds to households and
                    businesses, will these citizens and business enterprises be
                    willing to donate more to support these organizations in lieu of
                    public taxes?

    •   Several years ago, the County Commission authorized the County
        Manager to create a technology fund to annually fund new vocational and
        enterprise technology improvements. The FY08 budget reduces our
        $600,000 technology program by $200,000. In addition, the ITS Director
        will have to decrease the Technology Fund balance in the future by
        transferring $200,000 to fund software maintenance. The $200,000
        remaining in the technology fund limits our ability to fund major enterprise-
        wide programs such as the integrated court management system that was
        proposed last year based on recommendations to track jail population
        data by individuals as they move through the system.

         Slower implementation and adaptation to new technology will reduce our
        ability to implement hardware and software changes countywide that
        would increase our efficiency.       Insufficient funds create inefficient
        transitions in implementing new software programs that leave some
        departments maintaining outdated systems while others are moving
        forward with more efficient technologies. Remember, these are not one-
        year reductions, so our technology funding will be limited overall and you
        will see isolated efforts to revert back to each area pursuing its own
        technology applications through grants as the monies permit and not a
        coordinated advancement countywide.

        Technology such as e-governance, websites, and streaming video not
        only provide a level of efficiency, they also enhance local government.
        Streaming video of Commission meetings, indexed and archived and
        accessible from any location through the internet, should be celebrated as
        a step forward in the ability of citizens to participate and be knowledgeable
        of local government. Our founding fathers believed an informed public was
        required for successful democracy, and today that requires modern
        communications technology and internet applications.

CONSTITUTIONAL OFFICES ENHANCEMENTS




FY 2008 Adopted Budget                                                      Budget Message
                                              1 - 14
The County Commission adopted a budget strategy for the FY08 and FY09
budget years to require constitutional officers to submit budgets at the same level
as the BOCC. To be clear, the Board’s stated budget strategy specified no new
FTEs would be considered unless related to newly constructed space. No FTE
increases requested below are funded in the Tentative FY08 and FY09 budgets.
In addition, the failure of some Constitutional Officers to identify the specific
reductions necessary to meet the Board’s directive, including FTE reductions,
does not provide the public information as to the impact of the statutory and
constitutional referendum impacts.

At present we have received the following:

    •   The Clerk of the Court submitted a reduction budget, met the Board’s
        target, and this will result in the elimination of one FTE.

    •   The Chief Judge submitted a reduction budget by agreeing to reduce
        discretionary non-Article V funding, met the Board’s target, and will result
        in the elimination of 2 FTEs.

    •   The Tax Collector submitted a reduction budget, met the Board’s target,
        and will result in the elimination of 4 FTEs in FY08 and 3 FTEs in FY09.

    •   The Property Appraiser has not submitted the reduction budget as of
        7/6/07 as requested by the Commission. We reduced The Property
        Appraiser’s budget to the target amount as directed by the Board.

    •   The Sheriff submitted a letter reducing the certified FY08 budget, but did
        not meet the Board’s target. The Sheriff’s reduction lowers her FY07
        $65.3 million budget by $2.5 million or 4%. The Sheriff’s submittal does
        not include detail on reductions nor does it indicate the loss of any FTEs.
        Unlike the Fire MSTU, there were no special provisions for the MSTU
        funding law enforcement and they are at a 5% rollback. The Sheriff’s FY09
        budget was reduced below the submittal to meet the Board’s 13%
        directive and this was done as in the MSTU - Law Enforcement. Both the
        Commission and the Sheriff are heavily impacted in the FY09 or post
        referendum reductions.

        The Sheriff is requesting funding for a total of 48 new positions totaling
        $3.3 million related to jail staffing and $1.2 million for continuation of the
        CAD replacement and record management system hardware. Only 24 of
        the new positions meet the Commission’s guideline of being required by
        new facilities and would, if approved, be added in FY09.

    •   The Supervisor of Elections has submitted the reduction budget, met the
        Board’s goal, and is asking for an enhancement for the 2008 presidential
        election of $357,000 which she will reduce in the FY09 budget. We are


FY 2008 Adopted Budget                                                   Budget Message
                                         1 - 15
        jointly suggesting that we allow County employees to be utilized and
        trained to assist in election activities for providing citizen information,
        monitor polling environments, and poll working.

    •   The Public Defender and the State Attorney are not subject to the
        reduction, as their budgets are covered by Article V and are funded by the
        state with the exception of technology, office space, and utilities.

MSTU- LAW ENFORCEMENT

This MSTU funds the majority of Sheriff’s patrol in the unincorporated area and
we have continued to utilize the 70% MSTU / 30% General Fund allocation. The
Sheriff has continued to work with municipalities on paying their MSTU
equivalent by contract, but as of this budget transmittal, only the City of Archer
has agreed to participate in the MSTU and no law enforcement contracts have
been signed with other cities that do not have their own police departments,
including Newberry. The statutory reduction in this MSTU is 5%, and the Sheriff
has made some effort to reach the Board imposed property tax revenue
reductions of 12% and 13% respectively, but we have received little detail and no
altered certified budget reflecting these revised totals.

MSTU - UNINCORPORATED

The MSTU Unincorporated funds services to citizens in the unincorporated area
that are not a part of the Fire Rescue or Law Enforcement MSTU. The statutory
reduction required this year was 5%. A major activity funded by the MSTU
Unincorporated is development related activities such as Code Enforcement and
Planning. In the Tentative Budget, the MSTU Unincorporated property tax
revenue has been reduced by the required 25% over two years. No new
enhancements are funded. Reductions of two part-time employees in the
Environmental Protection Department, one development review planner in Public
Works, and one planner in Growth Management were required to meet this
reduction.

It is important to note over FY05 through FY07 the more information and
increased level of regulation, preparation, inspections, and reviews due to the
Comprehensive Plan, Land Development Regulations, and related code
enforcement. This is an investment in the quality of life and environmental
protection of our residents and community. To further alter staffing in these
programs, which grew to staff these major policy areas in recent years, will hurt
the users of these services and requires a willingness to reduce regulatory
enforcement and/or may require a Comprehensive Plan amendment.

An alternative to the reduction of personnel is to eliminate the Mosquito Control
Program which is currently funded at $216,000. This is a health safety issue
during certain periods of heavy mosquito blooms.



FY 2008 Adopted Budget                                                 Budget Message
                                        1 - 16
MSTU – FIRE UNINCORPORATED

This Municipal Services Taxing Unit funds fire fighting services and related
expenses in the unincorporated area of Alachua County. The statutory provisions
enacted by the Legislature require this MSTU to not receive reductions in ad
valorem proceeds below 3% of FY07. The Legislature took this action in order to
prevent the reductions of MSTU funded fire services by county governments due
to Property Tax Reform. On June 26, 2007, clarification was sought of the
Commissions to impose the 12% and 13% in the MSTU as a part of this
Tentative Budget exercise and was directed to do so.

The impact of a full 25% cut in FY08 and FY09 on the MSTU Fire Unincorporated
(and General Fund jointly funded positions) totals 21 FTEs and requires major
reductions in our fair share agreements with many municipalities. The statutory
level reduction limitation of 3% would result in far less, if any active fire fighter
reductions and would be met by reducing the special recruitment positions and
operational expenses.

CAPITAL IMPROVEMENTS PROGRAM

The easiest way to deal with periods of lower revenues is by deferring
maintenance and capital projects. It is easy, but it leads to a backlog of deficits
and inefficient operations. Despite the emphasis on expenditure reductions, we
have attempted to continue to address necessary capital improvements and
infrastructures such as roads that we have funded through our recent bond issue.
We are proposing to reduce but continue to regularly set aside monies to our
capital improvements program.

The Tentative Budget reduces the Capital Improvements program by $500,000 in
FY08 and an additional $500,000 in FY09. This is a two year reduction that
reduces our contributions by $1 million. This is down from our total allocated in
FY07 and reduces the progress we were making on needed capital
improvements in the County from the much criticized “windfall” of property taxes
in FY05 through FY07. The cap that is statutorily placed on property tax revenue
in the future will reduce our ability to fully fund our capital improvements or
replenish reserves in the future.

A major impact of the reduction is a reprioritization of projects particularly in the
area of parks, with a focus on elimination of planned recreational improvements
at Jonesville Park. In FY08, the Tentative Budget recommends that San Felasco
Park be offered to another entity such as the City of Gainesville, with other
facilities to follow or to be deferred or reduced in scope due to cut backs in
maintenance and staffing. Parks and recreation programs are being reduced
throughout the state by county governments due to property tax reform.




FY 2008 Adopted Budget                                                  Budget Message
                                        1 - 17
The FY08 Budget funds $9.25 million in total for the CIP program, with $1.5
million allocated for Capital Facilities, $900,000 allocated for Parks, $3 million
allocated for Roads and $400,000 allocated for Technology.
Future planning efforts are underway for a new jail expansion and the
Community Change Center for Court Services on state property off NE 39th Ave.
adjacent to the current jail. We are also engaging the developer in the Town of
Tioga in a conversation about creating a space for a decentralized all County
service center in a new phase of the Jonesville development adjacent to the
current existing fire station property off SR 241 within the Jonesville activity
center. Such an MSTU oriented service center would be utilized by all
Constitutional Offices and have a heavy emphasis on technology and cross
trained staffing by County service providers. This could be done in a lease or
lease build agreement dependent on resources available. None of these facilities
are funded in the FY08 or FY09 budget.

The Finance Team is reviewing our bonding options and requirements over the
summer, and the capital improvements program will be discussed in a special
meeting in August.

ANOTHER UNFUNDED MANDATE: REGIONAL CONFLICT COUNSELS

Despite the rhetoric and action of the special session, the County Commission
continues to be faced with the State passing on to Alachua County government
additional unfunded mandates. CS/Senate Bill 1088 creates Regional Conflict
Counsels (RCCs) which will be responsible for handling criminal conflict cases
when the public defender has a conflict of interest. The counsels will also be
responsible for representing all indigent parents in dependency proceedings and
other civil cases where persons are entitled to legal representation at state
expense. According to the legislation, the RCCs will have 384 new full-time
employees statewide. The counsels are geographically located in the five District
Court of Appeals (DCAs). Alachua County is in the 1st District, and the RCC
headquarters for this district is in Tallahassee. There will be 108 new employees
working in the 1st District, 18 of which will be located in the Alachua County
based 8th Circuit.

By defining the Regional Conflict Counsels as part of the state court system, the
legislation therefore requires counties to fund the construction or lease of
facilities, information technology, utilities, communications, and security for the
Regional Conflict Counsels. Included in the legislation is $2.2 million (of non-
recurring dollars) for the first year’s “start-up” costs statewide. If the costs in the
first year exceed the one-time $2.2 million appropriation, taxpayers across the
state are required to fund the additional expenses. After the first year start-up,
taxpayers will be required to fund 100% of the recurring annual expenses listed
above.       The result is yet another unfunded mandate created by the State
Legislature and the Governor on the backs of local taxpayers. The additional
expense to taxpayers comes at a time when all local governments across the



FY 2008 Adopted Budget                                                    Budget Message
                                         1 - 18
state have to make critical service-level cuts to local programs due to reductions
in local revenue forced by the Legislature and Governor during the latest Special
Session. This Tentative Budget doesn’t provide additional lease space for this
additional office requirement.

JAIL OVERCROWDING

As County Manager, I continue to be concerned about jail over-crowding as daily
populations exceed a 1,000 individuals. We are over capacity, and this is both a
liability and unsafe situation shared by other counties in the State. The
Legislature again enacted laws which are aggravating this problem, such as the
Anti-Murder legislation passed during the last session. Several alternatives to
incarceration initiatives were implemented last year to address this problem, and
with the support of the new Sheriff, these initiatives are gaining momentum. The
Jail Population Manager position is operational but in need of technological
assistance in identifying areas to alleviate overcrowding. However, recent
freezes on positions in Court Services and funding cutbacks in technology may
diminish our abilities to implement the entire program pending the Commission
budget decision on the level of reduction in the budget.

There is no funding in the Tentative Budget or CIP program for a temporary jail
facility, and the estimated cost of that facility is $2.8 million. If authorized and
able to be completed prior to the opening of the barracks, the staffing would
require bringing on an appropriate number of barracks staff earlier than
anticipated.

The Board has authorized construction of a $5.4 million barracks jail project
funded though bonds ($4.3 million in construction). This project, as requested by
the new Sheriff, will add 128 barracks beds and 40 beds in cells at the existing
jail facility. This project is expected to be completed in September 2008 and the
Sheriff is requesting 24 personnel in FY09 to staff that facility.

We are proceeding with the Sheriff in examining the site adjacent to the current
jail complex owned by the State for the purpose of a future long term jail
expansion and/or an alternative treatment facility expansion for Court Services
on the NE 39th Ave. corridor. A new, larger jail facility expansion is beyond our
financial means at this time unless included in a sales tax proposal. We believe
the total cost of a new jail expansion beyond the current barracks is likely now
out of reach of bonding with existing revenues.

CONTINUED EMPHASIS ON ROAD MAINTENANCE

Alachua County has over 650 miles of paved roadways with over half of this
amount rated in need of repair. Over 90 miles of this total system need significant
reconstruction which frequently costs over $1.5 million per mile. In FY07 the
County Commission authorized a 15 year bond issue for $30 million to invest in



FY 2008 Adopted Budget                                                 Budget Message
                                        1 - 19
and improve a portion of the 90 worst miles of roadways. This bond issue is
made possible by the commitment of $3 million in gasoline tax revenue annually.
In order to deal with the Ad Valorem reduction, we will be shifting $1 million of
General Fund support from Public Works operations back to the General Fund
and make necessary reductions to utilize gasoline tax for new projects to the
extent possible. Expenditure reductions in FY08 and FY09 were made based
upon maintaining safety as the top consideration.

This budget continues to reflect a core service priority on roads. Once we receive
confirmation from Department of Revenue, the FY08 Budget will be amended to
reflect the addition of $2.8 million generated by the recently enacted five-cent
Gasoline Tax which will be dedicated to the Commission-approved priorities for
additional resurfacing and repaving projects of existing roadways, alternative
resurfacing of dirt roads, as well as sidewalk and bike path construction. A major
problem continues to be the need for funding new roadways in the
unincorporated urban cluster to allow major road interconnectivity and reduce
traffic on concurrency plagued roadways.

It is our intention to utilize gasoline taxes as much as possible for road
construction and resurfacing. The further reduction of property tax revenues will
reduce the ability of the General Fund to contribute to operational expenditures in
the Public Works Department. Gas tax, excluding the new five cents, can be
expended legally for routine transportation maintenance and operations of
roadways.

PARKS EFFORT SUFFERS

As economist Hank Fishkind, Ph.D. indicated in his review for the Legislature of
the anticipated impacts of property tax relief, the counties would have to reduce
“quality of life” projects. Areas such as park operations, that are for the most part
discretionary, will take a back seat to funding core County services. A 25%
budget reduction required staff to seriously consider if parks and recreation
activities can flourish under such reductions. We love our parks but may wish to
find a better home to funding these expanding expenditures.

This budget eliminates the parks and recreation $400,000 grant program offered
to our municipalities last year from the increased FY07 revenues. It furthermore,
reduces administrative and maintenance positions authorized last year. We
anticipate the reduction in the bond issue proceeds planned for Jonesville Park
by the Commission and their re-authorization for use of roadways or criminal
justice projects if required. The Public Works Department believes that the
funding for park maintenance and development either needs a new funding
source or potentially should be offered to municipalities. This would be consistent
with the Commission’s Vision Statement on recreation programming being a
municipal service. Privatization by the private sector or formal adoption by civic




FY 2008 Adopted Budget                                                  Budget Message
                                        1 - 20
associations for the operation and maintenance of these parks are also possible
given the operations at these facilities.

New funding for Parks and Recreation could be accomplished through a special
district with its own funding source, and new facilities and their maintenance
could utilize the one cent local option sales tax. The problem however, will
always be the County’s ability to cover maintenance cost of facilities over time as
opposed to the construction costs.

SPACE NEEDS REMAIN UNRESOLVED

It is a clear fact that there is a need for space to house the operations of County
government that must be constructed or leased in the near future. Reduction of
employees may mitigate that in some areas but not eliminate it. Inadequate or
dysfunctional space allocations diminish the productivity and effectiveness of
several County operations at the present time and impact customer service
beyond what might be realized. My concern remains that the needs for major
maintenance and new construction compete for the same limited dollars. In
recent years we have had to relocate from downtown leased space due to odors
in one case and a rat infested building more recently.

The FY08 budget contains lease space authorized for the Supervisor of Elections
and continues bond projects for the construction of the Sheriff’s Jail Barracks.
The FY09 budget includes a multi-year plan for the new Court Support Building
and remodeling the State Attorney’s office for Growth Management by 2010.

NEW FIRE FACILITIES COME ONLINE

The FY08 budget provides for the construction and operation of a new Jonesville
Fire Station which comes on line in November 2008. There is also a new rescue
station adjacent to the existing Fire/Rescue headquarters in Gainesville under
design. Crews for these facilities are already funded, having been in operation in
other locations. An additional facilities maintenance person has been included as
the only new position required. The Jonesville Fire Station is the first fire facility
to qualify to use impact fees in its financing.

IMPACT FEES INCREASE CONSIDERED FOR INCREASE

In August of 2008 the County Commission will consider increasing Impact Fees
in Alachua County. The current Impact Fees began collection in May of 2005
and are now included as a revenue source in our Capital Improvement Program.
As the Capital Improvements Program is implemented, impact fees will be
allocated for specific projects based upon their geographic area and the new
capacity they generate. The new fees have been submitted to the Board at
100% of their justification by the County Impact Fee Administrator. Between now
and August 28, 2007 the County Commission may consider the implementation



FY 2008 Adopted Budget                                                   Budget Message
                                        1 - 21
of this increase and consider whether the fees should be discounted and/or
phased in over multiple years. It should be pointed out that Impact Fees, even at
100%, will not totally fund, nor are they anticipated to fund, new roadways and
facilities resulting from new development. For this reason, it is important to
recognize both the contributions from growth as well as more productive source
of taxation to fund infrastructure, such as the one cent local option sales tax.

HOMELESS PROGRAMS AND ACADEMY FOR BUSINESS OWNERSHIP
(ENTREPRENEUR CHARTER SCHOOL)

The County has been notified by the City of Gainesville that they have proposed
to eliminate in their budget the funding for the Office of Homelessness which is
defined in an inter-local agreement with the Housing Authority. Currently, the
County has allocated $200,000 for the homeless program meant to fund the
Office and the One Stop Center. The City of Gainesville has chosen not to fund
the homeless office, and therefore I am recommending that the County match the
City’s $36,000 reduction and make these funds available for reallocation to other
needs in the County’s General Fund.

A total of $100,000 was allocated in prior years to fund an Entrepreneur Charter
School, now known as the Academy of Business Ownership and remains
unexpended in the County’s fund balance. The City Manager has recommended
eliminating the City’s funding for the project.

STORMWATER MANAGEMENT PROGRAM

The Board of County Commissioners directed County staff last year to proceed
with the implementation of a study to establish a stormwater management
program. This is necessary for water quality as well as prevention of flooding
and proper drainage. The FY07 budget authorized $895,000 from the General
Fund balance to be utilized for the development of this study and plan. Due to
efforts in addressing the road bonding issues and other related work, as well as
the loss of engineering staff, the Public Works Department has only recently
formalized a scope of services with the consultant to bring before the Board in
August. If the Board approves the scope of services, it is estimated that the
creation of the plan and the public involvement process would require 18 months
to complete. It is anticipated that revenues from any assessed fees for
stormwater would not be available in the FY08 or FY09 Budgets.

In August the Board may wish to seriously consider whether or not we wish to
proceed with the study if there is no political support for its likely implementation.
Special assessments have been controversial and difficult to bring to fruition but
are recommended by financial experts as one of the only options for local
government revenue diversification.




FY 2008 Adopted Budget                                                   Budget Message
                                        1 - 22
The Commission should be aware that if a study is done, it would provide us with
very useful information on drainage basins within Alachua County that would be
a benefit in dealing with development related storm-water issues. Additionally,
national stormwater permits will require more actions be taken by counties to
control runoff and insure water quality. Where these projects are mandated, if a
funding source like an MSBU or Stormwater Assessment is not available, the
future cost will come from the General Fund and our limited property tax base.

In FY08 the $895,000 that was transferred to Public Works will be returned to the
General Fund reserve as part of our budget reductions. Should we proceed with
the study, we will loan this amount from the Capital Improvement Fund for
payment of the study and recoup the loan from the Stormwater Assessment
when enacted.

FAIRGROUNDS/BUSINESS PARK DEVELOPMENT

This year the County Commission saw fit to invest a portion of the property tax
revenues or “windfall” in the acquisition of the Weseman Tract. The acquisition
at a cost of $2 million is being planned as a site for a new fairgrounds and
corporate business park. Over the next two fiscal years the County Commission
will be developing this facility in a master plan format with funding from our
existing stream of economic development revenue totaling $400,000 annually.
This project needs to be our major economic development effort for the next two-
year budget period. The return on investment in the case of the development of
this property as both a fairgrounds and business park deserves our continued
funding from the General Fund. This combined facility of fairground and 50 acre
business park has a potential return on investment of millions of dollars of
revenues to the community and thousands of jobs. Redevelopment of the
existing fairground is an integral part of the revitalization effort in East
Gainesville.

The General Fund also receives the proceeds from occupational licenses which
are estimated to be $311,000 in FY08. These funds, which originate from the
business community, have been requested to be expended on economic
development. As the Fairgrounds project shows, the County has expended far
more than this amount on economic development projects.

GASOLINE TAX FUNDS REGIONAL TRANSIT SYSTEM

Under the two year 25% reduction scenario, County staff found it difficult to meet
the objectives without reducing funds generated from property taxes in the
General Fund being transferred to Public Works. While we recognize a planning
commitment to mass transit, we know there will be an increasing requirement to
fund RTS in the future; this is recognized to be the case with current routes. The
County has yet to consider additional funding of the Community Transportation
Coordinator.



FY 2008 Adopted Budget                                                Budget Message
                                       1 - 23
The FY08 budget continues funding for RTS at a cost of $809,000 of gasoline tax
revenue. County staff believes that a commitment to the CTC could run in the
millions of dollars to provide transit services in rural areas. For this reason and in
light of the reduction of resources in the General Fund, Public Works staff
believes that the Commission should seriously look at the ridership levels on
RTS routes to determine if the expenditure of Gasoline Tax on mass transit is the
best use of this $809,000 commitment. Concern exists that the amount of
ridership and roadway capacity enhancement created by the RTS contribution
would provide greater benefit if directly applied to new road capacity. This would
benefit a greater percentage of County residents and it is hard to argue that
mass transit is an urban service and associated by the city itself with annexation
campaigns.

Projections of lower gasoline usage have been forecasted as costs rise, but there
is little indication of that occurring at this time. Current estimates support that we
will receive an additional $1 million in Gasoline Tax next year. We are cautious
over the long term as FDOT and other agencies predict a decline in this revenue
source and will continue to use conservative estimates.

FLOW CONTROL DECISION TO IMPACT SOLID WASTE

The County Solid Waste Program continues to function in a highly competitive
environment for collection and disposal. The County improved its position in the
marketplace by entering into agreements with waste haulers to deliver their
waste to the transfer station at a market-based cost. As a result, the Transfer
Station is processing 180,000 tons of waste annually and is in a significantly
improved financial position. Based on the current budget reduction strategy, it is
anticipated that the County will suspend the $100,000 annual transfer from the
General Fund in the FY08 budget.

As the County Commission is aware, the County has been concerned about the
potential to lose the City of Gainesville’s solid waste. The loss could have serious
negative impacts on the cost effectiveness of the transfer station operation.
Fortunately, the County and City are making progress on developing a joint
business plan. It is anticipated that the plan will be presented to the joint
City/County Commissions toward the end of the calendar year.

A concern that has yet to be resolved is a $2.35 surcharge that is scheduled for
January, 2009 at the New River Landfill. Both the City and County staffs are
concerned with the potential negative financial impact of the surcharge and are
jointly working with the New River Landfill Management to reach a mutually
satisfactory resolution.

In April 2007, the US Supreme Court, in a 6-3 decision, upheld the solid waste
flow control ordinances of the Oneida-Herkimer Solid Waste Management



FY 2008 Adopted Budget                                                   Budget Message
                                        1 - 24
Authority. As the County’s transfer station is a publicly owned and operated
facility and the waste is transported to a publicly owned and operated landfill, it is
now feasible to institute a solid waste flow control ordinance directing all waste
generated in the County to the County’s transfer station. County staff is
investigating the benefit to the citizens of the County if a flow control ordinance
was adopted.

In partnership with Gainesville Regional Utilities, Progress Energy, and the
University of Florida, the County operates a full-scale 28-acre bio-reactor at the
Southwest Landfill near Archer. The landfill is producing energy rich landfill gas.
The gas is collected, fed to engines and “green” electricity is generated without
contributing to the increase of global greenhouse gases. Gainesville Regional
Utilities is marketing the electricity produced at the site as part of its GRU Green
Energy program.

The County is exploring the commissioning of a white paper on technical and
financial issues related to organics recycling and waste water issues at the South
west landfill. This could involve a potential partnership with the City of Archer to
solve their sewer plant needs, however, outside capital funding is necessary, and
a formal discussion of opening of the Southwest Landfill would require public
involvement out of concern for the neighborhood with the City of Archer’s
support.

ANNEXATION TRANSITION AGREEMENT

In FY07 the City of Gainesville and Alachua County entered into an Annexation
Transition Agreement. This agreement provides a schedule for representatives
of the City and County to identify appropriate areas and time frames for
annexations. This initial effort will be undertaken this summer and at some point
in FY08 we will provide this information to the Commission. The intent of the
annexation agreement is to identify the fiscal and service delivery impact of
annexations and how they may be mitigated to avoid immediate impact on the
County. It is likely that annexations will have impacts in future years that reduce
revenues to the County’s MSTU. This budget reflects no fiscal impact from any
major annexations in the FY08 and FY09. However, discussions of annexations
of areas such as Butler Plaza would certainly have significant impact on the
County budget, particularly the Sheriff’s MSTU.

ALACHUA EXCELS/ FOCUSING ON PERFORMANCE

Our Alachua Excels program continues to guide our organization, and we have
taken great pains to maintain our vision and values articulated in our guiding
documents during this discussion of major reductions to the County. We have
communicated openly with our employees, held meetings, and solicited ideas
about how to deal with the impacts of property tax reform.




FY 2008 Adopted Budget                                                   Budget Message
                                        1 - 25
The County continues to implement our Aligning for Success program. This
program will assist in identifying performance measures to aid managers and
Commission in evaluation of County programs and discussions with citizens on
the outcomes of our efforts related to expenditure of taxpayer resources.

We will also be implementing our “Creating a Sustainable Workplace” program in
cooperation with the national Alliance for Success organization and Innes
Strategy, Inc.

We will continue to strive to be an Employer of Choice despite reductions of
operating funding and travel and training by maintaining our commitment to
organizational and employee development. This will involve training programs,
communication, and teamwork initiatives with in-house resources and on-site
opportunities versus travel.

BUDGET ALTERNATIVES REQUIRE STRATEGIC THINKING

As the Board discusses the issues contained within the two-year Tentative
Budget and the recognition that the public may enact the constitutional changes
that will alter property tax revenue in the future, there is a natural tendency to fall
into a malaise. We should not forget however, that political polling of the general
public tell us that although property tax reform was heavily supported, the same
levels of support exists among citizens for their local elected officials and the
services provided by local government. Our own citizen surveys in Alachua
County and those of the Gainesville Sun showed similar high levels of support
and satisfaction for local government services.

A choice exists. First, the Commission may accept the new reality of diminishing
resources that the property tax reform suggests and downsize our county
government organization, reduce its role, and reduce programs.              If the
Commission’s goal is to downsize government, implementing this Tentative Two-
Year Budget will certainly begin that process. I have been a manager in far more
conservative communities with less quality of life and less compassion, so I know
how to lead a downsizing effort.

On the other hand, if the Commission feels our services have value and our
citizens need and appreciate them, you may wish to aspire to the visions you
have articulated over recent years as a collegial body. I would suggest the
following ideas be considered as budget strategies over the next several months
to finance and maintain our County services:

    •   CHOICES is one of the major accomplishments in recent years of the
        County Commission and one of the most controversial. We have
        attempted to keep the faith with the public that supported this additional
        sales tax, and the Commission has made minimal program changes. The
        Commission may wish to again consider its duration, or in light of the



FY 2008 Adopted Budget                                                    Budget Message
                                         1 - 26
        reduced funding that is being proposed to healthcare agencies such as
        Meridian, the Health Department, and other health related services the
        County offers, I believe it is an opportune time to consider what program
        changes might be made in the ordinance and structure of the program to
        accommodate the appropriate use of the fund balance of $23 million
        dollars. Any changes should and must meet the legal restrictions, ethical
        considerations, and credibility issues with the public.

    •   Reconsider and implement a Fire Assessment to fund Fire/Rescue
        Services in the unincorporated area and equitably spread the cost to all
        properties in the County. We do not need to delay this action during
        another round of merger talks. A Fire Assessment as a revenue source
        for our municipalities and the County to finance consolidation or a merger
        would be the logical approach that governments will likely migrate towards
        around the State.

    •   Implement the Stormwater Assessment to deal with stormwater related
        issues, at least in the essential drainage basins that require capital
        improvements and recognize that maintenance costs otherwise are being
        borne by property taxes or gas tax revenues in lieu of road repairs.
        Shifting tax burdens to benefit areas is a means of lowering millage while
        actually addressing issues and solving problems.

    •   Require a fee structure be developed and proposed for all existing County
        services which would provide a greater level of fee-based funding for
        County programs in the event the January 29 referendum passes. The
        choice, should the referendum pass, may appear to be what programs to
        cut, but it could just as well be what fees should be enacted to allow users
        requiring County programs to fund those programs.

    •   Encourage the creation of an independently funded parks and recreation
        special district that would assist the County’s municipalities and
        unincorporated area to provide a voter approved funding source for a
        quality parks and recreation program. Another option would be to
        privatize park operations allowing civic groups, neighborhoods,
        municipalities, or private vendors to operate these facilities if we are
        unwilling or financially unable.

    •   Re-focus Animal Services away from the Maddie’s Fund inspired or “No-
        Kill” concept of shelter operation with its high operational and capital
        facilities needs towards an emphasis on prevention of animal births and
        responsible ownership with a more traditional shelter operation. In
        addition, the Commission may wish to consider providing Animal Services
        to the unincorporated citizens only and funding this service from the
        MSTU. Municipalities requesting this service would be required to pay
        their fair share.


FY 2008 Adopted Budget                                                  Budget Message
                                        1 - 27
    •   Sell the naming rights or sponsorship of County owned lands, buildings,
        roads, and programs. This is already permissible, per County policy, for
        new buildings, but has not been marketed deliberately to raise funds for
        maintenance of existing facilities or sponsorship of informational programs
        such as Alachua County Talks. We could let every service club sponsor a
        park, every patron of the arts a performance, every environmentalist of
        means a nature area, and every sports organization an athletic venue.
        Who cares what a facility is called or who sponsors a program in supply
        side economics, if a donation is made and the sponsorship is in good
        taste, and if the sponsorship allows the facility or program to exist?

    •   Examine opportunities for consolidation of municipal services among
        Alachua County’s local governments. Such services could include fire and
        law enforcement, planning, training, and parks and recreation. Such
        consolidation efforts should be based on a deliberate discussion of the
        role of County government in an urbanizing county and the governance
        structure that assures the principle of representative government is
        maintained by allowing people to vote for those controlling their services.

    •   The County should encourage citizens in leadership positions throughout
        the community to lead the effort in a citizen initiative to pass a one-cent
        local option sales tax for a multi-year period. This would produce $40 to
        $45 million dollars per year to construct and expand necessary public
        capital infrastructure. To maintain our ranking as a quality community and
        to assure economic development. the County needs adequate, well
        designed public infrastructure. Passage of a one-cent sales tax should be
        as important to a university, educational or business leader as it is to a
        County Commissioner, as infrastructure funding is necessary and its
        passage takes a dedicated community wide network of support.


THE EROSION OF HOME RULE

The special session was successful in providing immediate property tax relief at
the cost of local government service levels. But it did not fix the principle problem
of the valuation of property on the “highest and best use,” and it will take until the
January 29 referendum to address the Save Our Homes issue.

However, something else significant happened this year in the special session
besides the reduction and future capping of property taxes—perhaps something
more important to the history of the State than the tax cut itself. That was the
deliberate erosion of the civic and legal principle of “home rule” by the actions of
the State Legislature. The 1968 Constitution of Florida formally established the
“home rule” principle which basically says local governments can run their
operations and set tax levels locally, provided they do not conflict with state law,


FY 2008 Adopted Budget                                                   Budget Message
                                        1 - 28
a local special act, or the Constitution. Charter Counties in the State, of which
Alachua County is one, were given a broad constitutional authority and power to
do so. By design the State Legislature is not the County Commission and the
Governor not the Mayor or Chair of a local government. This year, the tenets of
home rule became very unclear in the media, in the Capital, in the Governor’s
Mansion, and in the civic understanding of perhaps a majority of Florida
residents.

“Home rule” is as important a word in government as “academic freedom” is at
the University or “sovereign nation” is in international diplomacy. The concept is a
double-edged sword much like freedom of speech or freedom of the press, which
causes some occasional discomfort to folks, but provides a great security to
individual rights. Local autonomy of decision making by locally accessible elected
representatives has been a treasured source of community strength,
accountability, and innovation in local government in America for years. We
believe that local elected officials, making decisions locally, in open government
meetings, based upon local knowledge and concern for their community, tend to
make the best decisions.

It has been a concern to both academics and practitioners of local government to
listen to State Legislators make hasty decisions this year about the historic,
principle source of local government financing. Then came the populist rhetoric,
designed to devalue local government services as “dog parks,” local government
officials as “drunken sailors,” and threats of our Governor participating in local
campaigns “against any local official who lays off a firefighter” as a result of the
State’s intervention in local governmental finances and operations. It was clear
that many reformers didn’t know some basic facts about how local governments,
the diversity and interconnectedness of local government structures in different
places, or how the fiscal resources or programs of local government are used
and limited by law. Worse yet is they couldn’t admit it.

There should be more of a concern about the erosion of home rule by the State
Legislature and the powerful regional delegations within the state that can now
cause unfunded mandates on city and county governments, alter their
expenditure levels, and control their principle and historic source of revenue.

As I write this budget message on July 4th 2007, I am reminded of the fact that it
was the local residents of Concord and Lexington that came out of the taverns,
public meeting houses, and churches and took to the town green or commons to
resist the authority of a Colonial Governor who was controlled by a far away King
and Parliament.

The result was an American tax revolt. But our Founders had the ingrained
wisdom to debate if the states and their hamlets and towns should be ruled by a
centralized few or preserve the relationships of autonomous states and localities




FY 2008 Adopted Budget                                                 Budget Message
                                        1 - 29
where local representatives made decisions with knowledge of local needs,
environment, and culture. We need that home rule debate again in Florida.

The voice of the people is always most likely to be heard on taxes and
community needs more often by neighbors holding the local government offices
than by those in higher offices, farther away in larger political bodies or in
geographic areas represented by stronger political delegations.

In this extremely difficult budget season, if this Commission chooses to reduce
taxes and reduces programs, then the County organization recognizes you must
do so. It is far more preferable to our management team and hopefully our
citizens that it is decide here in Alachua County, rather than by politicians in
Tallahassee, most of whom our citizens will never know personally as a neighbor
or friend.

CONCLUSION

I would like to thank the Constitutional Officers, the Office of Management and
Budget, and the many County employees who worked diligently to prepare this
budget and make difficult suggestions on short-term and long-term reductions
and realignment strategies. Finally, this budget reflects the directives of the
Commission for beginning an exercise that will prepare the organizations for both
statutory and constitutional impacts as high as 25% as we can identify them
today. As always, I will be encouraging my staff to implement the priorities of this
Commission and the role we are assigned in good times or bad. I look forward to
assisting you in the next few months as you undertake your review of the budget
presented here today.

Finally, as they say, “Remember, this too shall pass.”

In Public Service,




Randall H. Reid




FY 2008 Adopted Budget                                                 Budget Message
                                        1 - 30
                                                                     Alachua County Commission
                                                                        Guiding Vision - FY 08
                                           1. The County will, in accordance with our Comprehensive Plan, attempt to slow
                                              sprawl in the County’s rural areas and western Gainesville while encouraging
                                              higher density infill within Alachua County municipalities. Vital to this effort is the
                                              joint planning and promotion with the City of Gainesville of east Gainesville
                                              redevelopment, in accordance with the Plan East Gainesville Report.

                                           2. Concepts of traditional neighborhood design and compact development will be
                                              encouraged and implemented within the urban area and coordinated through the
                                              MTPO, as part of the Livable Communities Reinvestment Plan and our
                                              Comprehensive Plan.

                                           3. Annexations into municipalities will not be opposed or discouraged by Alachua
                                              County, providing the Boundary Adjustment Act criteria are followed, the annexing
                                              jurisdiction shows evidence that it is including low income and minority areas within
                                              its annexation planning and specific transition plans including service delivery and
                                              fiscal impacts are adopted prior to the annexation referendums.
                          ALACHUA EXCELS


                                           4. The Countywide Visioning Process will continue to develop intergovernmental
                                              coordination, allowing implementation of local municipal planning and visioning that
                                              could be formally incorporated into the County’s Comprehensive Plan and the plans
ALACHUA COUNTY, FLORIDA




                                              for each municipality.

                                           5. Environmental lands will be protected by purchases through the Alachua County
                                              Forever program and by the monitoring and regulation of development in sensitive
                                              environmental areas. The County will continue to facilitate and acquire new park
                                              lands and open space in cooperation with our municipalities for the enjoyment of
                                              our citizens. Further, the County acknowledges its role in protecting the health of
                                              our citizens by ensuring an adequate supply of clean air and water.

                                           6. Future transportation improvements within urban areas will be pedestrian friendly
                                              and multi-modal in nature. Rural roadway expansions will be oriented towards
                                              public safety improvements and the inter-connectivity of collector road systems.
                                              The County will not encourage widening of rural roadways or the paving of dirt
                                              streets within the proposed rural reserve areas outside the Urban Cluster. Where
                                              dirt streets are paved within the urban cluster, assessment policies should mandate
                                              that local residents will bear a proportionate share of the cost. A fiscal policy and
                                              annual funding shall be established as is financially feasible to match dirt street
                                              assessments agreed to by citizens. The County shall establish a pavement
                                              management plan and develop adequate funding.

                                           7. A separate MSTU will be maintained for a portion of the Sheriff patrol services in
                                              the unincorporated areas. The County will continue to work with the Sheriff to
                                              determine a base level of service countywide. Municipalities should contract with
                                              the Sheriff if they wish patrol services beyond the base level, as they have the
                                              option of establishing municipal police departments.

                                           8. A two-tier level of service and taxation methodology will be developed to recognize
                                              urban and rural levels of service. Rural services in unincorporated areas outside of
                                              the Urban Cluster should be at a lower level of service than those provided in urban
                                              areas which will permit rural area residents to maintain and expect a rural lifestyle
                                              and service levels.




                                                                            1 - 31
FY 2008 Adopted Budget                                                                                                     Executive Summary
                                                                 Alachua County Commission
                                                                 Guiding Vision - FY 08 (cont’d)

                                           9.    The County desires to transition from providing direct urban service delivery by
                                                 encouraging and facilitating municipalities to provide municipal services.
                                                 Emergency Services, with the exception of Emergency Management functions
                                                 assigned to county governments by State law, and recreational programming
                                                 should be services provided by municipalities as urban services. The County
                                                 should facilitate the transition of these services on an equitable basis for all
                                                 County residents. In situations where the County funds urban programs, the
                                                 County will discourage fee structures and policies that differentiate between
                                                 municipal and unincorporated residents.

                                           10.   Sustainable economic development will be encouraged through a written
                                                 economic development plan focusing on strengthening existing small
                                                 businesses, growing diversified industries locally, implementing an aggressive
                                                 poverty reduction plan, introducing economic empowerment strategies,
                                                 improving public infrastructure as our principle economic incentive and assuring
                          ALACHUA EXCELS


                                                 new industries. These economic development strategies will be evaluated
                                                 utilizing a comprehensive matrix detailing how each contributes to our quality of
                                                 life.
ALACHUA COUNTY, FLORIDA




                                           11.   Alachua County suffers from a significant level of poverty. Therefore, the
                                                 County Commission desires to facilitate, foster and enter into partnerships with
                                                 other agencies to alleviate the long term structural and multi-generational
                                                 causes of poverty. The County Commission recognizes that government alone
                                                 cannot meet this challenge and that the root causes of poverty, and not just the
                                                 symptoms, must be addressed within the community. Viable educational and
                                                 entrepreneurial programs designed to assist non-college bound youths are
                                                 needed in Alachua County to break this cycle of poverty.

                                           12.   The County recognizes the fundamental role of county government regarding
                                                 the provision of health and human services. The citizens of Alachua County are
                                                 best served through a preventative approach to the root causes of criminal
                                                 justice and public health problems.

                                           13.   The County encourages and supports innovative programs that contribute to the
                                                 improved overall health of the community. The County will implement the
                                                 CHOICES healthcare program providing improved health for the adult working
                                                 uninsured through provision of direct healthcare, disease management and
                                                 education.

                                           14.   The County supports the provision of social services to those in need in the
                                                 community through direct provision of services by the County and partnerships
                                                 with non-profit agencies. The County will develop a social services master plan
                                                 that will take a comprehensive look at the types of service provided and
                                                 methods of delivery; determine areas of duplication as well as evaluate unmet
                                                 needs; and recommend methods for providing the services in a more efficient
                                                 and effective manner.

                                           15.   Homelessness is a community-wide problem. The County will seek dialogue on
                                                 potential solutions to the problem through the Homelessness Summit and work
                                                 towards implementing its recommendations. Partnerships with municipalities
                                                 and community organizations are vital to finding and implementing possible
                                                 solutions to this problem. County staff will work with the Office of
                                                 Homelessness to address immediate issues regarding homeless services within
                                                 the City of Gainesville.
                                                                         1 - 32
FY 2008 Adopted Budget                                                                                               Executive Summary
                                                                         A Framework for
       County Manager’s Office
              FY 2008                                               Alachua Excels
                                              The following is a framework for Alachua Excels that will serve to guide
                                              us in our transformation efforts in 2008. As we grow and develop as an
                                              organization, this framework for change will evolve to meet our
                                              organizational needs.
                                                                    Leadership Ethic
                                                          “Creating Respect for People and Place”
                                              It is vitally important that in our daily actions as County employees we
                                              create a legacy of respect for the diversity of our citizens, co-workers
                                              and elected officials and enhance a sense of stewardship in our County’s
                                              beautiful natural environment, unique communities and local heritage.
                             ALACHUA EXCELS


                                                      Transformation Strategy
                                                                                                   Commission Goals
                                              • Empower employees and citizens.                     • Quality of Life: To
                                              • Implement technology that serves the                  enhance and preserve
                                                                                                      Alachua County’s
                                                organization.                                         quality of life by
                                              • Improve systems of management and                     integrating
   ALACHUA COUNTY, FLORIDA




                                                                                                      environmental,
                                                accountability.                                       economic and social
                                                                                                      equity principles in
                                                                                                      county decision-
                                              Team-Based Management Approach                          making.

                                               Together Everyone Accomplishes More                  • Partnerships: To
                                                                                                      increase confidence in
                                                                                                      County government by
                                                                                                      enhancing citizen
                                              In order to accomplish the transformation               participation and
                                                                                                      forging new
                                              strategy a team-based management approach is            partnerships with
                                              essential. Our belief is that team-based efforts        public and private
                                                                                                      organizations.
                                              provide better decisions and recommendations,
                                              enhance ownership of processes by employees           • Excellence in
                                                                                                      County
                                              and reinforce a respect for the diversity and           Government: To
                                              talents of the individuals making up our                excel in all areas by
                                                                                                      focusing on
                                              workforce, advisory boards and County                   performance,
                                              Commission.                                             accountability and
                                                                                                      customer service.



                                              How can I help transform our organization?
                                              • Participate in County conferences and training opportunities.
                                              • Volunteer for a team in the County or your Department.
                                              • Share your ideas on improving our operations.
                                              • Promote the importance of what we do to your friends and neighbors.
                                              • Continue your dedicated work and seek new opportunities for service.
                                              • Embrace change in the organization to improve our operations.

                                                      “Caring People Providing Quality Service”
FY 2008 Adopted Budget                                              1 - 33                                     Executive Summary
 Mission Statement
 It is the mission of Alachua County government to provide responsive, quality service to our
 citizens and to assure the sustainability of our County and its communities by balancing the
 concerns for economy, environment and social well being within all of our programs.

 Vision Statement
 Alachua County government will be a value-driven organization dedicated to responsive, respectful
 and courteous customer service. Alachua County will be viewed as an innovative and progressive
 leader in the provision of effective and efficient County services, recognizing the needs of its diverse
 community.

 The County will provide an environment that encourages mutual respect, open communication and
 sharing of ideas in the decision making process. This process will include partnerships with public
 and private organizations, neighborhoods and employees of Alachua County.
 Alachua County government will work with the community to effectively plan for growth, with the
 goal being to balance environmental, social and community development need.

 Values Statement
 •   Integrity: We adhere to standards of ethical conduct.
 •   Honesty: We are truthful, fair and open with our fellow employees and the people we serve.
 •   Respect: We are responsive, compassionate and courteous in all our interactions.
 •   Diversity: We embrace the value and power of diversity in our community.
 •   Innovation: We are committed to the consideration and implementation of new ideas.
 •   Accountability: We are accountable for our behavior and the quality of work performed
     individually and in teams.
 •   Communication: We encourage open communication and the sharing of ideas to enhance the
     decision-making process.




FY 2008 Adopted Budget                             1 - 34                                   Executive Summary
                                    Alachua County Government
                     FY 2008 Adopted Budget – Performance Management Overview



    Performance Management Overview:
    History:
    Around the turn of the millennium, the new County Manager, Randall Reid, came to Alachua
    County Board of County Commissioners. His vision of a progressive and sustainable
    organization was to mold the future of Alachua County. County Manager Reid encouraged
    staff participation at all levels, promoted the reduction and/or elimination of bureaucratic
    hierarchies and ultimately memorialized his vision of county service through the Alachua
    Excels document.

    The Alachua Excels concept was expanded in 2005 to include the Aligning for Success
    program. The Aligning for Success – Performance Management Program aligns the Board
    of County Commissioner’s mission, vision, values and strategic plans to the day-to-day
    workflow and employee performance. The program ensures that the work outcome supports
    identified strategies and goals, and that everyone is accountable for their efforts.


    Present:
    After embarking on our process of continuous improvement through the Alachua Excels –
    Aligning for Success program, we periodically take a moment to evaluate our progress and
    determine our future course of action.

    Our Aligning for Success Advocates (key representatives from each Department) indicated that
    the following items were some of the major accomplishments of this program:
    • Improved communications across departments
    • Promotion of ‘Systems Thinking’
    • Promotion of accountability by focusing on desired outcomes
    • Measurement of goals through definition of qualitative and quantitative measures
    organization wide
    • Aligning efforts from Commissioner’s Guiding Vision cascaded through the departments,
    divisions, programs to the employee’s new performance appraisal system.

    Additionally, under the Aligning for Success umbrella, the following major milestones were
    initiated and/or completed this fiscal year:
    • Improving Aligning for Success (AFS) branding for easy employee recognition and
    organization wide communications with the Performance Quarterly newsletter, the full color
    Mission, Vision, Values framed posters, and an easily identified AFS Logo
    • Completing performance measures training for all Advocates, Managers, Supervisors, and
    Leadership to reinforce best practices in design and use of performance measures
    • Documenting all mandated processes and programs for use in current and future budgetary
    planning
    • Conducting a cultural assessment by a consultant with full support of the County Manager
    and Board of County Commissioners. This cultural assessment will result in a ‘Sustainable
    Workplace Action Plan’ to improve issues related to seven themed areas including


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                                    Alachua County Government
                     FY 2008 Adopted Budget – Performance Management Overview



    Organizational Community, External Integration, Departmental Integration, Organizational
    Efficiency, Front Line Initiatives, Strategic Direction, and Communications.

    All of these accomplishments occurred as a result of an integrated and collaborative effort
    between the County Manager, Leadership, Advocates, and the front line staff.

    Future:
    The Alachua Excels – Aligning for Success is a living, dynamic program. The nature of
    Aligning for Success requires continuous movement and improvement in order for this program
    to survive and be successful.

    • The Aligning for Success program will continue to work organization wide on the
    development and application of performance measures and process improvement.
    • The cascade philosophy will continue to be supported and reinforced with focus on educating
    the front line staff.
    • The Sustainable Workplace Action Plan will be refined and rolled out with immediate, short
    term, and long term goals.
    • The Balance Scorecard concept will be evaluated for applicability to our program and will
    likely be incorporated into our long term strategy.

    As with any worthwhile endeavor, this is a developmental and learning process for Alachua
    County.




FY 2008 Adopted Budget                                                                  Executive Summary
                                                  1 - 36
                                            Alachua County Government
                                  FY 2008 Adopted Budget – Community Information




LOCATION:

Alachua County is located in the North Central part of Florida, 85 miles from the Georgia state line, 50 miles from the Gulf of
Mexico, and 67 miles from the Atlantic Ocean.

____________________________________________________________________________________________________
AREA:

Alachua County encompasses 977 square miles and includes the municipalities of Archer, Alachua, Gainesville, Hawthorne,
High Springs, LaCrosse, Micanopy, Newberry, and Waldo. The County has an estimated year round population of 243,779
including more than 40,000 University of Florida students. There are several areas in the County that are National Register
Historic Districts.

CLIMATE:

The County's geographic location affords visitors a comfortable year round climate.

Temperatures are moderated by the wind from the Gulf, producing mild winters and relatively cool summer nights. The
average temperature is 70.1 degrees and there is an average of 2,803 hours of sunshine each year.

ARRIVING BY CAR:

Alachua County is linked to the Interstate system and is accessible from I-75, U.S. 441, and U.S. 301. Driving distance from:
Orlando - 109 miles; Miami - 335 miles; Jacksonville - 70 miles; Tampa - 140 miles; and Atlanta - 342 miles.

ARRIVING BY AIR:

Gainesville Regional Airport has flight service via Delta, US Airways Express, Continental Connections, and Day Jet, with
more than 40 flights daily. More than 38,000 passengers travel through the airport annually. Airport facilities are also available
for general aviation. Avis, Budget, Hertz, Alamo, Express, and National rental cars are available at the airport and several in-
town locations. Additional information may be found at www.flygainesville.com.

ATTRACTIONS:

Alachua County is a haven for leisure travelers who wish to discover the beauty of a natural Florida. Sports and recreational
activities can be found in abundance, as can the scenic beauty of the area's flora and fauna. Alachua County also offers a
sophisticated experience to the area's superlative cultural attractions, rich historical sites, and the engrossing programs offered
year round at the University of Florida.

Attractions include:

    •    Bivens Arm Nature Center

    •    Philips Center for the Performing Arts

    •    Devil's Millhopper State Geological Site

    •    Florida Museum of Natural History

    •    Fred Bear Museum

    •    Gainesville to Hawthorne Trail

    •    Gatornationals-Gainesville Raceway

    •    Hippodrome State Theater

    •    Historic Micanopy


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                                            Alachua County Government
                                  FY 2008 Adopted Budget – Community Information




    •    Kanapaha Botanical Gardens

    •    Marjorie Kinnan Rawlings State Historic Site

    •    Matheson Historical Center

    •    Morningside Nature Center

    •    Oaks Mall

    •    Paynes Prairie State Preserve

    •    Poe Springs Park

    •    Samuel P. Harn Museum of Art

    •    San Felasco Hammock State Preserve

    •    Santa Fe Community College Teaching Zoo

    •    Stephen C. O'Connell Center

    •    Thomas Center

    •    University of Florida - the 10th largest public University in the U.S.

    •    University Memorial Auditorium and Century Tower

    •    Walk Through Time

    •    Wildlife Museum

SPORTS AND RECREATION:

    •    Golf, tennis, and racquetball facilities are plentiful throughout Alachua County. Bicycling is very popular, rentals and
         maps of bicycle routes are available for visitors.

    •    Lakes provide fishing for bass, bream, speckled perch, and catfish.

    •    Professional Equestrian shows at Canterbury are open to the public.

    •    Wildlife Museum

    •    Spectators enjoy games at the University of Florida, which offer NCAA college sports including football, baseball,
         tennis, soccer, swimming, track and field, gymnastics, and golf. Tickets are available for all activities.

ARTS AND CULTURE:

Alachua County offers world class cultural events throughout the year.

    •    The Philips Center for the Performing Arts opened January of 1992 and hosts a number of music, ballet and other
         art performances throughout the year.

    •    Gainesville Chamber Orchestra, composed of professional musicians, performs concerts throughout the year.

    •    Dance Alive, a professional dance company, performs in the winter and spring.



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                                            Alachua County Government
                                  FY 2008 Adopted Budget – Community Information


    •     Constans Theater, sponsored by the University of Florida Theater Department, has student productions when
          school is in session.

    •     Gainesville Community Theater offers a series of plays, comedies, and musicals performed by local artists.

    •     University of Florida Music Department offers concerts by the orchestra, band, choral groups and guest soloists
          throughout the year.

    •     Florida Museum of Natural History, the largest natural history museum in the Southeast, offers more than a million
          artifacts, plus a walk through a Florida limestone cave and special national exhibits during the year.

    •     The Hippodrome State Theater, one of four official state theaters. Programs span contemporary, classic, and
          international professional performances.

    •     Samuel P. Harn Museum of Art is the largest art museum between Atlanta and Sarasota. Displays offer a wide
          variety of art experiences ranging from modern art and sculpture to the old masters.




ACCOMMODATIONS:

45 Hotels and Motels offer 3,200 rooms. Alachua County also has eight (8) Bed and Breakfast Inns and several rustic fishing
camps. Meeting facilities accommodate up to 800. The accommodation rates in Alachua County are among the lowest in the
State of Florida.

DINING:

There are hundreds of restaurants in Alachua County that serve everything from gourmet dining to barbecue, fast food, casual,
cafeteria-style, "Southern" home cooking, and ethnic specialties.

SPECIAL EVENTS:

Alachua County communities come alive throughout the year with a dazzling calendar of annual festivals and special events.
These include the following:
FEBRUARY:
      Hoggetowne Medieval Faire and University of Florida Medical Guild Antique Sale, Gainesville

MARCH:
          Gatornationals, Historic Spring Tour of Homes, Alachua County Youth Fair, Gainesville

APRIL:
          Spring Arts Festival, Chris Collinsworth Benefit Golf Classic, Gainesville

MAY:
          Rail Road Days, Waldo and Pioneer Days, High Springs

JUNE:
          Watermelon Festival, Newberry, and Zucchini Festival, Windsor

OCTOBER:
      University of Florida Homecoming, Gainesville

NOVEMBER:
     Downtown Arts & Crafts Festival, Alachua County Fair, Gainesville;

DECEMBER:
      Fall Festival, Micanopy, Christmas on the Boulevard, Festival of Trees, Dance Alive's "The Nutcracker", Gainesville;
      The Town of Lights, High Springs; Christmas parades in Alachua, High Springs and Hawthorne


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                                            Alachua County Government
                                  FY 2008 Adopted Budget – Community Information


HISTORY:

Gainesville, the County seat, was established in 1854 on land that was part of a grant that the King of Spain gave to Don
Fernando Arredondo in 1817. The name "Alachua" is a Seminole word that means jug, and the County probably takes its
name from the sinkhole in Paynes Prairie. Micanopy, the second oldest town in Florida, was an Indian settlement when
DeSoto passed through the County in 1539.

FOR MORE INFORMATION:

Details on all attractions, activities and events, as well as color transparencies, brochures and video are available from:

Alachua County Visitors and Convention Bureau




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                                                   Alachua County Government
                                             FY 2008 Adopted Budget - Demographics



Population Characteristics                                                           Estimate          Percent
Population 25 years and over                                                          131,957               --
 High school graduate or higher                                                       118,365           89.7%
 Bachelor's degree or higher                                                           51,331           38.9%
Civilian veterans (civilian population 18 years and over)                              18,580           10.1%
Disability status (population 5 years and over)                                        30,786           14.6%
Foreign born                                                                           19,303            8.5%
Male, Now married, except separated (population 15 years and over)                     39,301           42.3%
Female, Now married, except separated (population 15 years and over)                   39,188           39.7%
Speak a language other than English at home (population 5 years and over)              24,068           11.3%

Economic Characteristics                                                             Estimate          Percent
In labor force (population 16 years and over)                                         118,727           62.7%
Mean travel time to work in minutes (workers 16 years and over)                          22.2               --
Median household income (in 2006 inflation-adjusted dollars)                          $36,899               --
Median family income (in 2006 inflation-adjusted dollars)                             $54,854               --
Per capita income (in 2006 inflation-adjusted dollars)                                $23,337               --

Housing Characteristics                                                              Estimate          Percent
Total housing units                                                                   106,746               --
 Occupied housing units                                                                95,897           89.8%
  Owner-occupied housing units                                                         51,942           54.2%
  Renter-occupied housing units                                                        43,955           45.8%
 Vacant housing units                                                                  10,849           10.2%
Owner-occupied homes                                                                   51,942           48.7%
 Median value (dollars)                                                              $179,100               --
Median of selected monthly owner costs
 With a mortgage (dollars)                                                             $1,256                 --
 Not mortgaged (dollars)                                                                 $364                 --

Demographic Estimates                                                                Estimate          Percent
Population                                                                            227,120               --
Male                                                                                  111,527           49.1%
Female                                                                                115,593           50.9%
Median age (years)                                                                       30.2               --
Under 5 years                                                                          13,232            5.8%
18 years and over                                                                     183,467           80.8%
65 years and over                                                                      23,448           10.3%
White                                                                                 163,949           72.2%
Black or African American                                                              46,184           20.3%
American Indian and Alaska Native                                                         362            0.2%
Asian                                                                                  10,528            4.6%
Native Hawaiian and Other Pacific Islander                                                 46            0.0%
Some other race                                                                         2,108            0.9%
Two or more races                                                                       3,943            1.7%
Hispanic or Latino (of any race)                                                       15,160            6.7%

SOURCE: US Bureau of Census, 2006 American Community Survey.




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                                                                  1 - 41
                                       Alachua County Government
                         FY 2008 Adopted Budget – How to use the Budget Document




HOW TO USE THE BUDGET DOCUMENT
       This section assists readers in understanding how the budget document is organized and what
       information is presented. The Alachua County budget is divided into the following major sections:

Introduction

       General information about the County and its budget philosophy and process, financial policies (which
       form the foundation of the County's budget development and financial management processes); and
       other general information.

Budget Summary Information

       Quick reference to basic budget information; shows an overall picture of the County's budget.

Budget by Department

       Includes the following information for each budget center (department): mission, function, objectives, two
       years prior year actual expenditures for FY 2004/05 and FY 2005/06, adopted budget, FY 2006/07 and
       FY 2007/08 adopted budgets, and a summary of highlights.

Budget by Fund

       Serves to assure the reader that the County's budget is balanced at the fund level, in accordance with
       Florida statutory requirements. It also provides a description of each fund's function, in addition to
       summary revenue and expenditure information by category.

Capital Improvements Program (CIP)

       This section documents the County's capital improvements program and provides an overview of capital
       needs and associated operating impacts for a five-year period. Under Alachua County’s policy, a capital
       project is defined as the following: Projects/equipment with a cost of at least $25,000 and asset life of at
       least five (5) years. A CIP project, under this definition, is intended to include those projects that involve a
       new purchase of capital outlay, infrastructure and any new construction or renovation of County
       infrastructure.

Debt Service

       Highlights the County's outstanding and anticipated bond issues.

Appendices

       Contains general reference material: glossary, explanation of fund structure and governmental
       accounting, and sources of revenues used to balance the County's budget.




FY 2008 Adopted Budget                                                                              Executive Summary
                                                         1 - 42
                                    Alachua County Government
                          FY 2008 Adopted Budget - Budget Process Calendar



  Date(s)                            Activity                                Participants
                                  JANUARY 2007

               Leadership Performance Management Kickoff           County Manager (CM)
                                  FEBRUARY 2007

      1        Capital Improvement Program Kickoff                 Facilities, Departments

      6        1:30pm – Special Board Meeting – FY 08 and FY 09    Board, CM
               Budget Discussion
                                   MARCH 2007

      7        Budget Allocation Meeting                           All

   12-16       GovMax Budget Process Training                      Office of Management and
                                                                   Budget(OMB), Departments

     30        1:00pm Board Retreat – Property Tax Reform          Board, CM, OMB, Departments
               Discussion
                                    APRIL 2007

      2        Budget Allocation & Issues due from Departments     Departments

      2        Capital Improvement Project Requests due to         Departments
               Facilities

      6        Budget Issue Report to Board Departments for        OMB
               review; Supporting documents to ITS, Fleet & HR

     17        1:30pm Special Board Meeting – FY08 and FY09        Board, CM
               Budget Allocation
                                     MAY 2007

      1        Constitutional Officers submit budget requests to   All Constitutional Officers
               Board (per resolution) [F.S.129.03(2)]

    1-31       Functional Groups continue department budget        Board, OMB, Departments,
               review (if needed)                                  Functional Groups

   14-31       Budget Hearings with Department Directors           OMB, CM, Departments

     15        1:30pm Special Board Meeting – FY08 and FY09        Board, CM, OMB
               Budget Allocation




FY 2008 Adopted Budget                                                              Executive Summary
                                                  1 - 43
                                    Alachua County Government
                          FY 2008 Adopted Budget - Budget Process Calendar




                                     JUNE 2007

      1        Preliminary tax roll information from the Property   Property Appraiser
               Appraiser’s Office

      5        5:30 pm - East Gainesville Town Hall Meeting - Tax   Board, CM
               Reform Discussion and Q&A

     11        5:30 pm - West Gainesville Town Hall Meeting - Tax   Board, CM
               Reform Discussion and Q&A

     19        1:30 pm – Special Budget Meeting – Legislative       Board, CM, OMB
               Update and Budget Impact

     29        County Manager Finalize Recommended Budget           CM
               Issues

   23-30       Budget Document Production                           OMB
                                     JULY 2007

      1        Certified property values provided by Property       Property Appraiser
               Appraiser’s Office

      5        1:30 pm – Special Board Meeting – Budget for         Board, All Constitutional Officers
               Constitutional Officers

     10        1:30 pm – Regular Board Meeting – Tentative          Board, CM
               Budget Presented and Board to Set Tentative
               Millage Rates


                                    AUGUST 2007

      7        10:00am - 4:00pm – Board Retreat – FY 08 and FY      Board, CM
               09 Budget Discussion

     16        5:00 pm – Special Board Meeting - FY 08 and FY 09    Board, CM
               Budget Discussion

     21        10:00 am, 1:30 pm, and 5:00 pm – Special Board       Board, CM
               Meeting - FY 08 and FY 09 Budget Discussion

     23        1:30 pm – Special Board Meeting - FY 08 and FY 09    Board, CM
               Budget Discussion

     30        1:30 pm – Special Board Meeting - FY 08 and FY 09    Board, CM
               Budget Discussion




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                                                   1 - 44
                                    Alachua County Government
                          FY 2008 Adopted Budget - Budget Process Calendar




                                 SEPTEMBER 2007

      5        5:30 pm - First Public Hearing to approve proposed      Board
               millage rates and budgets (FS 200.065[2][b])

     19        5:30 pm - Final Public Hearing to adopt final millage   Board
               rates and budgets (FS 200.065[2][b])
                                   OCTOBER 2007

     23        5:30 pm - Regular Board Meeting – Public Hearing        Board, CM, OMB
               for Carry Forwards




FY 2008 Adopted Budget                                                              Executive Summary
                                                   1 - 45
                                      Alachua County Government
                         FY 2008 Adopted Budget – Process of Adopting the Budget


An annual budget, including all such funds as                      classifications. Specific size, placement, and wording
required by law, shall be prepared, approved, and                  requirements apply, as set forth in Chapter
adopted for each fiscal year. The budget shall control             200.065(3) of the Florida Statutes.
the levy of taxes and expenditure of money for all
County purposes during the ensuing fiscal year. The                Within two to five days after the advertisements are
budget process shall be conducted in accordance                    published, a second public hearing is held to hear
with Chapters 125, 129, 200, and 218 of the Florida                public testimony and to adopt a final budget and final
Statutes, as amended.                                              millage rates. If, for any reason, the adoption of the
                                                                   final budget is delayed beyond the start of the next
            SPECIFIC REQUIREMENTS                                  fiscal year, the BCC can expend moneys as outlined
                                                                   in Chapter 202.065(2)(k) of the Florida Statutes, as
By July 1, the Property Appraiser must certify the                 amended.
(initial) taxable value of property within each taxing
district.                                                          Copies of completed resolutions adopting the final
                                                                   millages are forwarded to the Property Appraiser and
The County Manager must present a balanced budget                  the Tax Collector by the County Manager’s Office
to the Board of County Commissioners (BCC) by July                 within approximately 100 days of certification of
15.                                                                preliminary taxable value by the Property Appraiser.

Within 35 days of either July 1, or the date the                   Not later than 30 days following adoption of an
Property Appraiser certifies the taxable value of                  ordinance or resolution establishing a property tax
property, whichever is later, the BCC must set                     levy, the BCC shall certify, to the Florida Department
proposed millage rates. At that time, a date, time and             of Revenue, compliance with the provisions of
place is set for a first public hearing on the proposed            Chapter 200 of the Florida Statutes, as amended. In
budget and millage rates.                                          addition to a statement of compliance, the certification
                                                                   package includes a copy of the adopted millage
Within 65 to 80 days of July 1, or the date the                    resolution or ordinance, a copy of the budget
Property Appraiser certifies the taxable value, the                advertisements including proof of publication, and a
BCC must hold a public hearing, after 5:00 p.m., to                copy of the Certification of Taxable Value form.
hear public testimony and to adopt a tentative budget
and tentative millage rates. The first substantive                 Copies of the budget shall be filed with the Clerk of
issues discussed must be the percentage increase in                the BCC as public records.
the proposed aggregate millage rate over the rolled-
back rate and the specific purposes for which the ad               Upon final adoption of the budget, the budget shall
valorem tax revenues are being increased.                          regulate the expenditures of the County and the
(Information on rolled-back millages may be found in               budget shall not be amended, except as provided for
this document and a definition may be found in the                 in Chapter 129.06, Florida Statutes. Pursuant to
glossary.) Prior to the conclusion of the hearing, the             Chapter 129.07, Florida Statutes, it is unlawful for the
BCC shall amend the tentative budget as it deems                   BCC to expend or contract for expenditures in any
necessary, adopt the amended tentative budget,                     fiscal year in excess of the amount budgeted in each
recompute its proposed millage rates and publicly                  fund. Every appropriation shall lapse at the close of
announce the percent, if any, by which the                         the fiscal year. Unexpended funds for uncompleted
recomputed proposed aggregate millage exceeds the                  projects and encumbrances for capital outlay
rolled-back rate.       That percentage shall be                   (equipment) at the close of the fiscal year may be
characterized as the percentage increase in property               reappropriated in the succeeding fiscal year.
taxes tentatively adopted by the BCC (regardless of
whether millage rates have changed). A date, time                  The process for adopting the FY 08 budget for
and place for a second public hearing are set at this              Alachua County consists of four distinct phases:
hearing. As with the first public hearing, the second
public hearing must be held after 5:00 p.m.                        The Planning Phase began October 1, 2007 with in-
                                                                   house review of the FY 06 and FY 07 two-year budget
Within fifteen days after the first public hearing, the            process and consideration of comments from the
County must publish two adjacent budget ads in a                   review of prior budget documents by the Government
newspaper of general circulation in the County. One                Finance Officers Association (GFOA). The FY 06 and
advertisement notifies County residents of the BCC’s               FY 07 biennial (two-year) budget received GFOA’s
intent to finally adopt millage rates and a budget,                Distinguished Budget Presentation Award. The
identifying any increase in property taxes. The                    planning phase continued with preparation of budget
second advertisement summarizes the tentative                      instructions, examples, and training materials.
budget, showing for each budget and for the total of
all budgets, the proposed millage rates, balances,                 The “Budget Kick-off” meeting was held on March 7,
reserves, and major revenues and expenditures                      2007. The deadline for BCC departments and



FY 2008 Adopted Budget                                                                                 Summary Reports
                                                          1 - 46
                                      Alachua County Government
                         FY 2008 Adopted Budget – Process of Adopting the Budget


agencies to submit their budget packages to the                   The second milestone of this phase involved setting
Office of Management and Budget was April 2nd.                    the proposed millage rates for FY 08. This was
During this meeting, the new budgeting tool,                      accomplished at a public hearing on September 5th.
“GovMax,” a performance management software                       The proposed millage rates included in the County
package, was introduced. Florida Statutes allow                   Manager’s Tentative Budget was formally proposed
Constitutional Officers to submit their budgets on                by the BDD to be used by the Property Appraiser to
       st
June 1 although BCC policy requests submission by                 prepare Truth-in-Millage (TRIM) notices distributed in
May 1.                                                            mid-August.

The Review Phase consisted of scheduled budget                    TRIM notices advise County taxpayers of how tax
work sessions between the County Manager, selected                rates proposed by all local taxing authorities,
Department Directors and budget staff to review and               combined with current information on assessed value
discuss the departmental budget submittals. These                 of real property, will affect the taxes on each taxed
sessions began in April and continued through June.               parcel of land. The TRIM notice also serves as the
Reviews     included   analysis   of    performance               official notification of the time and place of the first
measurements in addition to supplemental budget                   public hearing for adoption of both tentative millage
requests (enhancements).                                          rates and a tentative budget by each taxing authority.

In addition to the departmental budget meetings,                  The third milestone in this phase was the first of two
there were five formal budget workshops conducted                 State required public budget hearings. The first public
with the BCC. These workshops were scheduled so                   budget hearing was scheduled and held on
that the Board could be more involved in the budget               September 5thh. After hearing public testimony at the
process and provide input into the prioritization of              hearing, the BCC adopted tentative millage rates and
issues that lead to the development of the                        an Adjusted Tentative FY 08 budget.
recommended budget.
                                                                  The final milestone in this phase was the adoption of
The Public Adoption Phase began with the formal                   the FY 08 budget and millage rates at the second
presentation of the County Manager’s recommended                  public hearing which was scheduled and held on
budget (Tentative Budget) on July 10, 2007, as the                September 19th. The second public hearing was
first milestone of this phase. The BCC’s review of the            advertised as required by statute as a published
budget and the public process of review, change, and              notice with detailed information of the tentative
formal adoption lasted through September 19, 2007,                millage rates and the tentative budget.
when the Adjusted Tentative Budget was formally
adopted.




FY 2008 Adopted Budget                                                                                Summary Reports
                                                         1 - 47
                                      Alachua County Government
                         FY 2008 Adopted Budget – Process of Adopting the Budget

                                       BUDGET PROCESS MILESTONES

                     Planning                                              Public Adoption

    •   October – December – Staff review of                 •   July 1, 2007 – Certified property values
        previous    biennial budget process,                     provided by the Property Appraiser’s
        comments from GFOA reviewers, and                        Office
        Board policies
                                                             •   July 10 – Special BCC Budget meeting –
    •   December 8, 2006 – BCC Workshop;                         County Manager presents the FY 08
        Discussion of the budget process and a                   Tentative and FY 09 Planned Budgets
        discussion of potential issues for future
        budget workshops                                     •   July 19 – BCC sets proposed millage rate
                                                                 at public hearing
                    Preparation
                                                             •   July 23 – BCC Budget Meeting
    •   February 1, 2007 – CIP Coordination
        meetings                                             •   August 7 – BCC Budget Meeting

    •   February 20 – Special Board Meeting to               •   August 21 – BCC Budget Meeting
        discuss FY 08 and FY 09 Budget
                                                             •   August 23 – Special Board Meeting for
    •   March 7 – Budget Allocation Meeting:                     the Community      Agency Partnership
        Distribution of budget Instructions and                  Program budget requests
        Forms and GovMax training materials
                                                             •   August 24 – Property Appraiser mails
    •   April 2 – Budget Allocation Request Due                  TRIM notices
        from Departments
                                                             •   August 30 – BCC Budget Meeting
    •   April 6 – Job Content Questionnaires to
        Human Resources                                      •   September 5 – First State-Required Public
                                                                 Hearing to Adopt FY 08 Tentative Millage
    •   April 10 – End of Year (EOY) Projections                 Rates and Tentative Budget
        due from Departments
                                                             •   September 19 – Second State-Required
    •   April 13 - CIP Request forms due to                      Public Hearing to Adopt FY 08 Final
        Facilities Management                                    Millage Rates and the Final FY 08
                                                                 Operating and Capital Budgets
    •   May 1 – Budget Submissions Due from
        Sheriff, Clerk, Property Appraiser, and                              FY 2008
        Supervisor of Elections
                                                             •   October 23, 2007 – Public Hearing for
                          Review                                 Carry forwards

    •   April – June 2007 – County Manager’s
        review of requested budgets and budget
        issues with Office of Management and
        Budget staff, representatives from BCC
        departments,      functional      groups,
        agencies, and Constitutional Officers

    •   June 1 – Preliminary tax roll information
        from the Property Appraiser’s Office
        available

    •   June 19 – Special BCC meeting for
        overview of budgetary impacts and
        legislative updates




FY 2008 Adopted Budget                                                                   Summary Reports
                                                    1 - 48
                                    Alachua County Government
                    FY 2008 Adopted Budget – Procedures for Amending the Budget



                                                                       and signature is performed in the following
For a full discussion of the County’s budget process,                  sequence:
see The Process for Adopting the Budget section
in this budget document.

After the formal adoption of the budget by the Board                        o    Department Director
of County Commissioners (BCC) in September for the                          o    Office of Management and Budget
fiscal year beginning October 1, changes may be                             o    County Attorney’s Office
made to the adopted budget with a budget                                         (concurrent with review and
amendment. An amendment is a BCC agenda item                                     approval by OMB)
processed to increase or to decrease an existing                            o    County Manager
budget. At no time can the budget be amended so
that it is no longer balanced.                                     All budget amendments, approved by the above
                                                                   referenced organizations/staff, are processed by
Items requiring action by the BCC are usually initiated            the Agenda Office of the County Manager’s
by the individual department affected by the item.                 Office for final coordination and preparation of the
These items are accompanied by an AGENDA ITEM                      BCC’s agenda.
SUMMARY (bluesheet) initiated by the agenda
management software called, E-Agenda. This form is                 OMB reviews the request for accuracy,
also used to request approval to amend the budget.                 availability of funds, completeness, compliance
The following additional information is required for               with BCC policies, and other matters considered
budget amendments:                                                 appropriate for good financial management. If
                                                                   changes or corrections to a Budget Amendment
    •    The subject section of the AGENDA ITEM                    are required, the item is returned to the
         SUMMARY is to state Request for Budget                    originating department by OMB. The County
         Amendment and identify the subject of the                 Attorney and County Manager may also reject
         amendment and the fiscal year.                            the document.

    •    The recommendation section of the                         Upon approval by the BCC, the Budget
         summary must state where funds are coming                 Amendment is signed by the Chairman of the
         from and where funds are going; justification             BCC and forwarded to the Clerk’s Office for
         on why the action is needed; and the amount               incorporation into the County’s financial record
         of the increase or decrease.                              keeping system.


    •    The financial impact section of the summary
         must state the impact on the current year’s
         budget as well as the recurring impact on
         future year’s 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
         by the attachment of the Fund Reserve
         Balance Worksheet showing the original
         budget and all adjustments to the Reserves
         Balance since October 1.

    •    A separate form entitled Budget Amendment
         showing the specific accounts affected must
         accompany the Agenda Item Summary.


    •    Each department director is responsible for
         initiating agenda items.   The completed
         Agenda Item Summary with the Budget
         Amendment, including the estimated impact
         on the next fiscal year and any other
         appropriate information, is forwarded for
         review through the organization. Review




FY 2008 Adopted Budget                                                                             Summary Reports
                                                          1 - 49
                            Alachua County Government
                         FY 2008 Adopted Budget Document




                        Summary
                         Reports




FY2008 Adopted Budget                 2-1                  Summary Reports
                                                        Alachua County Government
                                             FY 2008 Adopted Budget Sources and Uses Summary
                                                               FY 2005         FY 2006       FY 2007       FY 2008           FY 2008
                                                                Actual          Actual       Adopted       Adopted           Change

Sources
Other Taxes                                                    25,937,675      30,971,695     29,686,596    31,577,251           6.37 %
Ad Valorem Taxes                                               88,945,780      99,861,173    115,438,168   113,187,697          (1.95)%
Licenses & Permits                                              2,735,476       2,361,888      2,433,443     2,479,426           1.89 %
Intergovernmental Revenue                                      32,570,906      36,686,489     29,659,353    29,783,376           0.42 %
Charges For Services                                           38,495,781      43,498,420     47,144,419    48,191,045           2.22 %
Fines & Forfeitures                                             1,067,287       1,058,656       739,713       739,713              - %
Miscellaneous Revenue                                          12,184,822      16,747,374     16,443,407    15,606,666          (5.09)%
                                              Total Sources    201,937,727     231,185,695   241,545,099   241,565,174           0.01 %

Non-Operating Revenues
Operating Transfers In                                         41,368,134      42,669,575     50,662,807    51,181,229           1.02 %
Debt Proceeds                                                            -     28,655,147              -             -             - %
Transfer From Constitutional Offices                            3,752,883       6,569,519      2,213,000     3,727,955         68.46 %
Nonoperating Sources                                                     -               -    32,924,416    37,983,277         15.37 %
                               Total Non-Operating Revenues     45,121,017      77,894,241    85,800,223    92,892,461           8.27 %
                                             Total Revenues    247,058,744     309,079,935   327,345,322   334,457,635           2.17 %

Uses
Personal Services                                              44,235,210      48,864,477     57,499,353    59,310,848           3.15 %
Operating Expenditures                                         68,878,175      77,095,073     97,335,870    93,513,265          (3.93)%
Capital Outlay - Equipment                                      1,777,394       1,240,266      3,016,884     1,944,043         (35.56)%
Capital Outlay - Projects                                       4,378,622      34,943,703     10,365,940     7,724,743         (25.48)%
Debt Service                                                    6,034,916       6,288,200      7,935,122    11,202,484         41.18 %
                                                  Total Uses   125,304,317     168,431,719   176,153,169   173,695,383          (1.40)%

Non-Operating Expenditures
Grants and Aid                                                  2,438,629       2,942,181      4,765,989     6,033,839         26.60 %
Transfer to Clerk of Court                                      2,116,576       2,209,743      2,356,182     2,301,261          (2.33)%
Transfer to Property Appraiser                                  4,094,234       4,623,559      4,429,447     4,402,364          (0.61)%
Transfer to Sheriff                                            56,310,947      59,345,949     67,432,553    69,181,812           2.59 %
Transfer to Supervisor of Elections                             1,055,426         143,177      1,559,145     1,859,354         19.25 %
Other Transfers Out                                            37,715,842      42,749,903     46,074,754    46,218,371           0.31 %
Reserves for Contingencies                                               -               -    24,574,083    30,765,251         25.19 %
Other Non-Operating                                              (467,625)       (429,391)             -             -             - %
                            Total Non-Operating Expenditures   103,264,029     111,585,120   151,192,153   160,762,252           6.33 %
                                          Total Expenditures   228,568,346     280,016,839   327,345,322   334,457,635           2.17 %




FY2008 Adopted Budget                                                    2-2                                             Summary Reports
                                                            Alachua County Government
                                                    FY 2008 Adopted Budget - Revenue by Source




          Ad Valorem Taxes                                                         $113,187,697
          Other Taxes                                                                31,577,251
          Licenses and Permits                                                        2,479,426
          Intergovernmental Revenue                                                  29,783,376
          Charges for Services                                                       48,191,045
          Fines and Forfeitures                                                         739,713
          Miscellaneous Revenue                                                      15,606,666
          Non Operating Revenue                                                      92,892,461

          TOTAL SOURCES OF FUNDS                                                  $334,457,635



                                                                                                                     Ad Valorem Taxes
                                                                                                                           34%


                                           Non Operating Revenue
                                                   28%




                Miscellaneous Revenue
                          5%                                                                                                            Other Taxes
                                                                                                                                            9%

                        Fines and Forfeitures
                                0%


                                                                                         Intergovernmental Revenue        Licenses and Permits
                                                                                                     9%                           1%
                                  Charges for Services
                                         14%




Ad Valorem Taxes - Also known as "property taxes." This tax is levied per $1,000 value of taxable real and tangible personal property based on
a millage rate adopted annually by the Board of County Commissioners. Ad Valorem taxes are the greatest source of revenue for the County.
Currently 46% of the property in Alachua County is exempt from this tax.

Other Taxes - Includes taxes collected on retail sales, gas, utilities, telecommunication, cable, electric and water.

License and Permits - Includes fees collected for items such as building permits, occupational, alcohol and mobile home licenses.

Intergovernmental Revenues - Revenue from other governments in the form of grants, entitlements, shared revenues or payments in lieu of taxes.
This includes the half-cent sales tax.

Charges for Services - Revenues collected for services provided by the departments of the County.

Fines and Forfeitures - Revenues collected for ordinance or code violations as well as sale of property seized by the County.

Miscellaneous Revenue - All other revenues collected for items such as court fees, impact fees, copies, filing fees, garbage collection,
program participation fees, etc.

Non-Operating Revenue - Revenues received by a government not directly attributable to providing a service such as operating transfers in
and debt service proceeds.




  FY 2008 Adopted Budget                                                     2-3                                                                 Summary Reports
                                                         Alachua County Government
                                             FY 2008 Adopted Budget - Expenditure Uses by Category




        Personal Services                                                      $59,310,848
        Operating Expenditures                                                  93,513,265
        Capital Equipment                                                        1,944,043
        Capital Projects                                                         7,724,743
        Debt Service                                                            11,202,484
        Transfer to Constitutional Officers                                     77,744,791
        Non-Operating Expenditures                                              83,017,461

        TOTAL NON-OPERATING EXPENDITURES                                      $334,457,635




                                                                                           Personal Services
                                                                                                 18%
              Non-Operating Expenditures
                        25%




                                                                                                               Operating Expenditures
                                                                                                                        28%




                                                                                        Capital Equipment
                                                                                                1%
                Transfer to Constitutional                     Debt Service
                        Officers                                   3%
                          23%                                                   Capital Projects
                                                                                      2%




Personal Services - Includes salaries, insurance and retirement contributions.

Operating Expenditures - Expenditures used for daily operations of the County offices.

Capital Equipment - Equipment with a cost greater than $1,000 and a service life greater than 1 year

Capital Projects - Physical assets constructed or purchased that have a value greater than $25,000 and a service
life of 5 years or greater. These may include buildings, roads, parks, wastewater structures etc

Debt Service - Payment of principal and interest obligations resulting from issuance of bonds.

Transfer to Constitutional Officers - The amount of budget appropriated to elected officials to fund their operations.

Non-Operating Expenditures - Costs of government services that are not directly attributable to a specific County program or
operation such as operating transfers out.




FY 2008 Adopted Budget                                                 2-4                                                              Summary Reports
                                                  Alachua County Government
                                     FY 2008 Adopted Budget - Allocation of Funds by Program




                                       Allocation of Funds by Program - All Funds
                                                      FY08 Adopted


                                                                  Economic Environment and
                                                                       Housing, 2.0%

                                                                   - Employment
                                                                   - Industry Development
                                                                                                         General Government, 21.0%
                                                                   - Housing
                                                                   - Redevelopment
                                                                                                         - Board of County Commissioners
                                                                                                         - Administration
                               Other Nonoperating/                                                       - County Attorney
                                 Reserves, 9.2%

                                                                                                               Health and Human Services,
                                                                                                                          6.9%
                                                                                                                - Health
                                                                                                                - Public Assistance
                                                                                                                - Social Services
                                                                                                                - Veteran’s Services
         Transfers, 37.1%
                                                                                                                  Culture and Recreation
          - Including Transfers to
                                                                                                                      Services, 0.8%
          Constitutional Officers
                                                                                                                  - Parks and Recreation



          Transportation, 4.4%
                                                                                                          Courts, 1.7%
          - Surface Transportation
          - Transit                                                               Public Safety, 10.0%    - Defense
                                           Physical Environment, 6.8%
                                                                                  - Law Enforcement       - Prosecution
                                           - Wastewater                           - Detention             - Records
                                           - Solid Waste                          - Disaster Relief       - Court Services
                                           - Land Conservation                    - Fire Rescue
                                           - Environmental Protection




                                             Program                       FY08 Adopted, $ FY08 Adopted, %
                              Economic Environment and Housing                    $6,736,612                  2.0%
                              General Government                                 $70,227,856                 21.0%
                              Health and Human Services                          $23,082,240                  6.9%
                              Culture and Recreation Services                     $2,815,725                  0.8%
                              Courts                                              $5,714,627                  1.7%
                              Public Safety                                      $33,598,508                 10.0%
                              Physical Environment                               $22,884,495                  6.8%
                              Transportation                                     $14,669,159                  4.4%
                              Transfers                                         $123,963,162                 37.1%
                              Other Nonoperating/ Reserves                       $30,765,251                  9.2%
                              Grand Total                                       $334,457,635                100.0%




                                                                 2-5
FY 2008 Adopted Budget                                                                                               Summary Reports
                                                  Alachua County Government
                                   FY 2008 Adopted Budget - General Fund Allocation by Program




                                                       Allocation of Funds by Program
                                                        General Fund - FY08 Adopted


                                                               Economic Environment and
                                                                    Housing, 1.1%                General Government, 23.3%
                                                               - Employment                     - Board of County Commissioners
                                                               - Industry Development           - Administration
                                                               - Housing                        - County Attorney
                                                               - Redevelopment
                                         Other Nonoperating/
                                           Reserves, 5.6%
     County-Wide Expenses &
        Transfers, 13.0%                                                                                        Health and Human Services,
                                                                                                                           9.4%
                                                                                                                - Health
                                                                                                                - Public Assistance
                                                                                                                - Social Services
                                                                                                                - Veteran’s Services


    Physical Environment, 1.5%
      - Wastewater
      - Solid Waste                                                                                         Culture and Recreation
      - Land Conservation
                                                                                                                Services, 1.2%
      - Environmental Protection                                                                            - Parks and Recreation
                                   Public Safety, 38.3%
                                   - Law Enforcement
                                   - Detention                                               Courts, 6.6%
                                   - Disaster Relief
                                   - Fire Rescue                                             - Defense
                                                                                             - Prosecution
                                                                                             - Records
                                                                                             - Court Services




                                                Program                  FY08 Adopted, $ FY08 Adopted, %
                               Economic Environment and Housing                 $1,403,705                1.1%
                               General Government                              $28,985,785               23.3%
                               Health and Human Services                       $11,685,797                9.4%
                               Culture and Recreation Services                  $1,479,500                1.2%
                               Courts                                           $8,243,996                6.6%
                               Public Safety                                   $47,615,474               38.3%
                               Physical Environment                             $1,872,279                1.5%
                               County-Wide Expenses & Transfers                $16,143,738               13.0%
                               Other Nonoperating/ Reserves                     $6,997,698                5.6%
                               General Fund Total                             $124,427,972              100.0%




                                                                2-6
FY 2008 Adopted Budget                                                                                             Summary Reports
                                                     Alachua County Government
                                         FY 2008 Adopted Budget - MSTU Allocation by Program




                                                 Allocation of Funds by Program
                                           MSTU Unincorporated Services - FY08 Adopted



                                                                                    Economic Environment and
                                                                                         Housing, 13.7%

                                                  Other Nonoperating/               - Employment
                                                    Reserves, 5.1%                  - Industry Development
                                                                                    - Housing
                                                                                    - Redevelopment


                                                                                                        General Government, 21.5%
       Transfers, 18.9%                                                                                 - Board of County Commissioners
                                                                                                        - Administration
                                                                                                        - County Attorney




     Transportation, 12.0%
      - Surface Transportation
      - Transit



                                                                                           Culture and Recreation
           Physical Environment, 7.7%                                                         Services, 14.9%
                                                                                           - Parks and Recreation
            - Wastewater                                Public Safety, 6.1%
            - Solid Waste                                 - Law Enforcement
            - Land Conservation                           - Detention
            - Environmental Protection                    - Disaster Relief
                                                          - Fire Rescue



                                              Program                   FY08 Adopted, $ FY08 Adopted, %
                                 Economic Environment and Housing              $938,921                  13.7%
                                 General Government                           $1,474,620                 21.5%
                                 Culture and Recreation Services              $1,019,016                 14.9%
                                 Public Safety                                  $419,420                  6.1%
                                 Physical Environment                           $528,381                  7.7%
                                 Transportation                                 $821,463                 12.0%
                                 Transfers                                    $1,295,000                 18.9%
                                 Other Nonoperating/ Reserves                   $352,277                  5.1%
                                 General Fund Total                           $6,849,098                100.0%




                                                               2-7
FY 2008 Adopted Budget                                                                                              Summary Reports
                                              Alachua County Government
                                  FY 2008 Adopted Budget - MSTU Allocation by Program




                                          Allocation of Funds by Program
                                       MSTU Law Enforcement - FY08 Adopted




                                                                               General Government, 1.0%
                                                                               - Board of County Commissioners
                                                                               - Administration
                                            Other Nonoperating/                - County Attorney
                                              Reserves, 5.4%


                Transfers, 6.9%




                                                                     Public Safety, 86.7%
                                                                     - Law Enforcement
                                                                     - Detention
                                                                     - Disaster Relief
                                                                     - Fire Rescue




                                       Program                    FY08 Adopted, $ FY08 Adopted, %
                          General Government                             $188,202                  1.0%
                          Public Safety                                $16,244,637                86.7%
                          Transfers                                     $1,289,161                 6.9%
                          Other Nonoperating/ Reserves                  $1,004,523                 5.4%
                          General Fund Total                           $18,726,523               100.0%




                                                         2-8
FY 2008 Adopted Budget                                                                                    Summary Reports
                                             Alachua County Government
                                 FY 2008 Adopted Budget - MSTU Allocation by Program




                                             Allocation of Funds by Program
                                           MSTU Fire Protection - FY08 Adopted



                                                        General Government, 5.5%
                                                      - Board of County Commissioners
                                                      - Administration
                         Other Nonoperating/
                                                      - County Attorney
                           Reserves, 6.0%




                                                  Public Safety, 88.6%
                                                   - Law Enforcement
                                                   - Detention
                                                   - Disaster Relief
                                                   - Fire Rescue




                                        Program                 FY08 Adopted, $ FY08 Adopted, %
                         General Government                                $740,578        5.5%
                         Public Safety                                   $12,002,595      88.6%
                         Other Nonoperating/ Reserves                      $809,841        6.0%
                         General Fund Total                              $13,553,014     100.0%




                                                         2-9
FY 2008 Adopted Budget                                                                            Summary Reports
                                                         Alachua County Government
                                                FY 2008 Adopted Budget - Budget Summary Table




                                                             FY 2005           FY 2006          FY 2007          FY 2008
                      Fiscal Year                             Actual            Actual          Adopted          Adopted
PROPERTY TAX RATES (In Mills)
County Wide                                                        8.9887            8.9887          8.8887            7.6468
MSTU - Unincorporated                                              1.7001            1.7001          0.4470            0.3869
MSTU - Fire                                                            N/A               N/A         1.2531            1.1077
MSTU - Law Enforcement                                             1.7816            1.7816          1.7676            1.5329

VALUE OF 1 MILL
County Wide                                                     8,530,920          9,637,102      11,211,533       12,804,841
MSTU - Unincorporated                                           3,870,907          4,320,720       5,077,474        5,795,640
MSTU - Fire                                                            N/A                N/A      5,108,065        5,829,065
MSTU - Law Enforcement                                          3,870,907          4,320,720       5,116,624        5,829,065

BUDGET SUMMARY
Operating                                                     108,058,571        160,212,658     159,598,002      161,151,009
Capital                                                         2,499,926          7,873,041      13,386,034        7,375,729
Debt Service                                                    6,034,916          6,288,200       7,935,122       11,202,484
Reserves and Transfers                                        100,825,399        108,642,940     146,426,164      154,728,413
                                                              217,418,812        283,016,839     327,345,322      334,457,635

MAJOR ORGANIZATIONAL BUDGETS *
Non Departmental Programs                                     $45,941,662        $74,488,028     $93,889,837    $104,909,207
Constitutional Officers                                       $61,604,878        $68,583,430     $73,847,357     $75,878,959
Judicial                                                       $2,458,628         $2,542,869      $3,209,747      $3,393,909
Information Telecommunications Services                        $4,423,350         $4,777,530      $5,052,690      $5,206,777
General Government                                             $4,935,291         $5,103,538      $6,093,319      $6,505,192
Administrative Services                                        $9,433,753        $11,944,072     $15,851,092     $14,857,678
Community Support Services                                    $10,329,053        $11,962,351     $21,464,468     $21,294,038
Court Services                                                 $5,107,945         $7,790,946      $9,999,240     $10,078,361
Fire And Rescue                                               $23,470,433        $23,421,495     $27,027,017     $25,211,888
Environmental Protection                                       $5,429,213        $28,628,805      $3,821,465      $4,276,254
Growth Management                                              $4,707,706         $5,157,727      $6,246,709      $6,304,543
Public Works                                                  $37,076,974        $30,743,007     $47,456,347     $49,165,100
Capital Projects                                               $2,499,926         $7,873,041     $13,386,034      $7,375,729
* Including capital, debt service, reserves and transfers.   $217,418,812       $283,016,839    $327,345,322    $334,457,635

CAPITAL BUDGET
General Government                                                      0                  0       1,650,000          868,016
Fire Control                                                            0                  0         400,000          400,000
Emergency/Disaster Relief                                          84,421                  0         209,042          136,864
Road & Street Facilities                                        1,765,019          6,393,850       4,887,740        3,613,640
Industry Development                                                    0            108,304       2,400,000                0
Parks & Recreation                                                  1,877            304,720       1,202,952          257,209
Court-Related Facilities                                            3,918                  0               0                0
Information Systems                                                     0            105,000               0                0
Other Capital Projects                                            644,691            961,167       2,636,300        2,100,000
                                                                2,499,926          7,873,041      13,386,034        7,375,729




                                                                   2 - 10
FY 2008 Adopted Budget                                                                                     Summary Reports
                                                    Alachua County Government
                                           FY 2008 Adopted Budget Expenditure by Department
                                                                   FY 2005       FY 2006       FY 2007         FY 2008
                         Business Unit                              Actual        Actual       Adopted         Adopted

                                                      Non Departmental
County-wide Expenses and Transfers                                  32,340,182    42,303,656    50,624,582       40,782,976
Debt Service                                                         5,967,956     6,345,755     9,050,435       22,971,055
Reserves                                                                     -             -     5,675,028        8,159,816
Computer Replacement Fund                                              269,170       161,349       657,092        1,232,097
Vehicle Replacement Fund                                             1,012,888       753,899     2,082,710        2,381,262
Special Expense and Indirect Costs                                  17,686,950    21,923,369    25,799,990       29,382,001
                                     Total Non Departmental         57,277,146    71,488,028    93,889,837      104,909,207


                                                  Constitutional Officers
Clerk Finance And Accounting                                         1,830,091     1,919,902     2,069,714        2,011,610
Property Appraiser                                                   4,195,255     4,623,559     4,447,231        4,412,282
Supervisor Of Elections                                              1,435,688     1,854,522     1,672,245        1,972,454
Sheriff Jail                                                        20,656,546    22,915,003    24,835,177       26,095,983
Courts And Corrections                                                 286,485       289,841       294,892          294,268
Sheriff Law Enforcement                                             24,816,455    27,995,313    30,673,908       31,297,858
Sheriff Communications                                               6,052,766     6,405,026     7,039,595        7,004,384
Sheriff Court Security                                               2,331,593     2,580,264     2,814,595        2,790,120
                                 Total Constitutional Officers      61,604,878    68,583,430    73,847,357       75,878,959


                                                                 Judicial
Court Related                                                          249,584       705,134     1,083,400        1,244,342
Court Administration                                                 1,718,279     1,182,504     1,424,882        1,436,659
State Attorney                                                         280,768       367,031       403,986          400,449
Public Defender                                                        125,743       185,341       196,818          217,995
Guardian Ad Litem                                                       84,255       102,859       100,661           94,464
                                                Total Judicial       2,458,628     2,542,869     3,209,747        3,393,909


                               Information Telecommunications Services
Information Services                                                 3,301,725     3,773,189     3,825,829        3,744,436
Information Services - Telephone                                     1,121,624     1,004,341     1,226,861        1,462,341
               Total Information Telecommunications Services         4,423,350     4,777,530     5,052,690        5,206,777


                                                    General Government
County Commission                                                      448,839       479,545       518,932          485,667
County Attorney                                                        839,855       852,123     1,102,001        1,048,966
County Manager                                                       1,074,639       951,599     1,084,296        1,072,905
Public Information                                                     319,245       408,625       496,793          389,162
Office Of Management And Budget                                        666,633       778,366       960,798          968,804
Tourist Development                                                  1,586,079     1,633,280     1,930,499        2,539,688
                                   Total General Government          4,935,291     5,103,538     6,093,319        6,505,192




FY2008 Adopted Budget                                              2 - 11                                    Summary Reports
                                                    Alachua County Government
                                           FY 2008 Adopted Budget Expenditure by Department
                                                                FY 2005         FY 2006       FY 2007         FY 2008
                        Business Unit                            Actual          Actual       Adopted         Adopted

                                                Administrative Services
Administration                                                      227,967         251,853       271,113          286,429
Equal Opportunity                                                   359,339         382,450       419,182          390,656
Facilities Management                                             5,515,617       6,839,487     7,796,230        7,584,705
Human Resources                                                     609,634         659,890       751,173          695,684
Purchasing                                                          415,208         435,509       493,389          477,812
Risk Management                                                   2,188,980       3,246,134     5,948,277        5,257,805
Organizational Training And Development                             117,008         128,749       171,728          164,587
                                Total Administrative Services     9,433,753      11,944,072    15,851,092       14,857,678


                                           Community Support Services
Administration                                                    2,753,508       1,338,962     1,073,109        1,155,201
Community Agency Partnerships                                     1,733,712       1,810,603     2,150,236        2,160,395
Medicaid                                                          2,125,007       2,539,697     2,133,250        2,133,250
Medical Examiner                                                    592,600         708,614       727,600          727,600
MTPO/MVT                                                            190,000         190,000       190,100          190,100
Public Health Unit                                                1,073,687       1,075,562     1,092,421        1,020,038
Ag Extension                                                        328,353         323,024       397,538          407,037
CHOICES                                                             140,078         689,631     9,704,314        9,819,169
Crisis Center                                                             150       308,109       370,472          385,070
Partners for Productive Community                                           -       109,807       142,339           86,276
Sugarfoot Preserve & Enh District                                    48,316          53,790        46,100           46,100
Weed and Seed Grant                                                 145,852         112,117             -                 -
Poverty Reduction Program                                           168,385         157,429       209,074          137,803
Volunteer and Senior Services                                       608,771         682,013       828,013          773,299
Social Services                                                             -     1,100,801     1,543,792        1,303,208
Veteran Services                                                            -       176,889       207,541          217,335
Victim Services                                                     234,683         585,304       648,569          732,157
                          Total Community Support Services       10,143,103      11,962,351    21,464,468       21,294,038


                                                         Court Services
Drug Court                                                          609,760       1,110,258       906,002          803,627
Metamorphosis                                                       472,287         542,336       970,315        1,036,605
Probation                                                           694,094         802,793       983,964          978,616
Work Release                                                        995,720       1,212,827     1,359,187        1,375,511
Day Reporting                                                       395,412         465,885       625,800          671,681
Aids and Assistance                                                 601,340       2,090,549     2,785,060        2,821,885
Jail Population Management Program                                          -        35,175       131,393          337,241
Community Services                                                  399,700         453,260       546,782          580,215
Pretrial                                                            939,632       1,077,863     1,355,745        1,252,284
Outpatient & Aftercare Treatment Program                                    -             -       334,992          220,696
                                        Total Court Services      5,107,945       7,790,946     9,999,240       10,078,361




FY2008 Adopted Budget                                           2 - 12                                      Summary Reports
                                                     Alachua County Government
                                            FY 2008 Adopted Budget Expenditure By Department
                                                                FY 2005          FY 2006       FY 2007         FY 2008
                        Business Unit                            Actual           Actual       Adopted         Adopted

                                                       Fire And Rescue
Fire And Rescue Administration                                      529,919          875,425       730,073          741,020
Special Recruitment And Training                                    209,438          187,929       247,574          263,839
Emergency Management                                                305,941          550,568       435,832          411,919
Wildfire Mitigation & Strategic Planning                                     -             -       479,456          368,309
Enhanced 911                                                        697,780          746,523     2,627,174        1,473,409
311 Services                                                         11,742           12,684       238,200                 -
Rescue Medical Services                                           8,528,895       10,805,240    10,726,411       10,461,416
Fire Protection Services                                          9,680,997       10,167,233    11,451,235       11,400,914
Disaster Recovery                                                 3,505,722           75,893        91,062           91,062
                                        Total Fire And Rescue    23,470,433       23,421,495    27,027,017       25,211,888


                                               Environmental Protection
Environmental Protection Administration                           2,747,306       25,480,401       490,826          427,069
Water Quality                                                       410,852          417,550       498,463          430,956
Natural Resources Protection                                        473,068          542,453       666,789          713,614
Hazardous Materials                                                 431,297          472,690       502,852          522,051
Hazardous Waste Collection                                          633,661          660,845       737,364          775,261
Petroleum Management                                                437,531          483,666       486,949          477,687
Land Conservation                                                   295,497          571,198       438,222          929,616
                               Total Environmental Protection     5,429,213       28,628,805     3,821,465        4,276,254


                                                    Growth Management
Comprehensive Planning                                            2,792,030        2,941,833     3,458,783        3,350,747
Codes Enforcement                                                 1,915,676        2,215,894     2,787,926        2,953,796
                                   Total Growth Management        4,707,706        5,157,727     6,246,709        6,304,543


                                                          Public Works
Fleet Management                                                  2,931,212        3,211,755     4,123,636        5,365,035
Animal Services                                                   1,660,812        2,013,697     2,365,637        2,293,647
Parks And Recreation                                              1,352,255        1,586,113     2,058,381        1,814,869
Santa Fe Hills Water Utility                                             8,109        22,109        21,180           21,180
Development Review                                                  403,515          472,872       597,828          520,631
Solid Waste                                                      14,064,803       15,233,906    27,341,767       28,271,606
Transportation                                                   16,656,268        8,202,556    10,947,918       10,878,132
                                           Total Public Works    37,076,974       30,743,007    47,456,347       49,165,100




FY2008 Adopted Budget                                           2 - 13                                       Summary Reports
                                                     Alachua County Government
                                            FY 2008 Adopted Budget Expenditure by Department
                                                                 FY 2005          FY 2006       FY 2007         FY 2008
                        Business Unit                             Actual           Actual       Adopted         Adopted

                                                         Capital Projects
Cox Cable                                                             56,138          233,993        36,300                 -
Economic Development                                                  21,150          135,654     2,400,000                 -
TIP                                                                   36,313        4,960,030     4,887,740        3,613,640
CP-Administration                                                     22,362                -             -                 -
CP-Community Services                                                     2,957        35,254             -                 -
CP-Courts & Corrections                                                   3,918             -             -                 -
CP-Emergency Services                                                 78,893                -             -                 -
CP-Growth Management                                                  11,561                -             -                 -
CP-Law Enforcement                                                    18,868                -             -                 -
CP-Culture & Recreation                                                       -       269,466       900,000           52,850
Road Construction                                                  1,728,706        1,433,820             -                 -
Capital Projects                                                     519,061          804,824     5,161,994        3,709,239
                                        Total Capital Projects     2,499,926        7,873,041    13,386,034        7,375,729

                                            Countywide Total     228,568,346      280,016,839   327,345,322      334,457,635




FY2008 Adopted Budget                                            2 - 14                                       Summary Reports
                                                   Alachua County Government
                                          FY 2008 Adopted Budget Fund Function Expenditure

                                                                  FY 2005           FY 2006       FY 2007        FY 2008
                      Business Center                              Actual            Actual       Adopted        Adopted

                                                     General Government
Non Departmental                                                   26,170,172        29,988,199    34,391,343       38,909,390
Constitutional Officers                                             1,536,708         1,854,522     1,697,829        1,986,989
Information Telecommunications Services                             4,470,332         5,058,033     4,944,091        4,822,835
General Government                                                  3,349,212         3,470,458     4,162,820        3,965,504
Administrative Services                                             7,150,797         9,041,754     9,862,205        9,688,344
Community Support Services                                          1,733,712                 -             -           28,000
Fire And Rescue                                                         77,146                -             -                -
Environmental Protection                                                        -       192,444             -         350,000
Growth Management                                                   1,930,197           164,742       499,734                -
Public Works                                                        2,961,271         3,233,108     3,612,888        4,210,792
Capital Projects                                                      644,691           961,167     4,286,300        2,968,016
                                Total General Government           50,024,238        53,964,428    63,457,210       66,929,870


                                                               Public Safety
Non Departmental                                                      145,520         1,583,307       250,000         250,000
Constitutional Officers                                               239,804           549,657       450,980         190,989
Administrative Services                                             1,004,950         1,340,821     1,394,108        1,294,108
Court Services                                                      2,641,763         3,411,433     3,739,844        4,035,694
Fire And Rescue                                                    23,207,380        22,561,495    26,815,751       24,692,408
Growth Management                                                   1,915,676         2,255,340     2,627,747        2,598,445
Capital Projects                                                        84,421                -       609,042         536,864
                                         Total Public Safety       29,239,513        31,702,053    35,887,472       33,598,508


                                                    Physical Environment
Non Departmental                                                                -             -             -                -
Administrative Services                                                 63,738           84,647       103,322         103,322
Community Support Services                                            328,353           327,954       397,538         407,037
Fire And Rescue                                                                 -             -         1,900            1,900
Environmental Protection                                            5,429,213        28,438,360     3,821,465        3,926,254
Public Works                                                       15,258,624        16,193,556    17,783,398       18,445,982
                               Total Physical Environment          21,079,927        45,044,517    22,107,623       22,884,495


                                                           Transportation
Non Departmental                                                                -       450,154             -                -
Constitutional Officers                                                         -             -             -                -
Administrative Services                                                 27,428           39,367        46,503           46,503
Community Support Services                                            190,000           190,000       190,100         190,100
Growth Management                                                       14,600            9,600             -           14,600
Public Works                                                        7,882,555         8,495,937    10,084,486       10,804,316
Capital Projects                                                    1,765,019         6,393,850     4,887,740        3,613,640
                                        Total Transportation        9,879,602        15,578,908    15,208,829       14,669,159


                                                   Economic Environment
Non Departmental                                                            4,261         8,226       223,476         643,442
General Government                                                  1,578,079         1,633,080     1,870,939        2,539,688
Community Support Services                                              79,957          200,807       207,541         217,335
Growth Management                                                     847,233         2,767,491     2,959,049        3,336,147
Capital Projects                                                                -       108,304     2,400,000                -
                              Total Economic Environment            2,509,529         4,717,908     7,661,005        6,736,612



FY2008 Adopted Budget                                              2 - 15                                       Summary Reports
                                                    Alachua County Government
                                           FY 2008 Adopted Budget Fund Function Expenditure

                                                                    FY 2005           FY 2006        FY 2007          FY 2008
                       Business Center                               Actual            Actual        Adopted          Adopted

                                                           Human Services
Administrative Services                                                 100,992           124,455        126,627           126,627
Community Support Services                                            7,218,481        10,534,975     19,938,589         19,720,866
Court Services                                                          256,886           305,358      1,018,571           941,100
Public Works                                                          1,636,943         2,008,494      2,365,637          2,293,647
                                        Total Human Services          9,213,302        12,973,283     23,449,424         23,082,240


                                                       Culture & Recreation
Non Departmental                                                                  -             -                -                -
Administrative Services                                                   14,052           14,180         16,047             16,047
Community Support Services                                              592,600           708,614        727,600           727,600
Public Works                                                          1,382,984         1,588,192      2,058,381          1,814,869
Capital Projects                                                              1,877       304,720      1,202,952           257,209
                                   Total Culture & Recreation         1,991,512         2,615,706      4,004,980          2,815,725


                   Other Uses (Interfund Transfers/Transfers to Constitutional)
Non Departmental                                                     32,151,695        41,809,575     50,173,491         50,608,767
Constitutional Officers                                              59,828,366        66,179,251     71,045,875         72,696,458
Judicial                                                                  65,309           80,329         83,400             85,477
General Government                                                            8,000             -                -                -
Administrative Services                                                        900              -                -                -
Court Services                                                                    -             -        330,815           363,960
Fire And Rescue                                                         185,908           860,000        110,000           100,000
Growth Management                                                                 -             -                -                -
Public Works                                                          9,021,631                 -        108,500           108,500
           Total Other Uses (Interfund Transfers/Transfers to       101,261,808       108,929,154    121,852,081       123,963,162
                                               Constitutional)

                                             Other Nonoperating (Reserves)
Non Departmental                                                     (1,194,501)       (2,351,432)     8,851,527         14,497,608
Constitutional Officers                                                           -             -        652,049          1,004,523
Judicial                                                                          -             -        650,000           778,865
Information Telecommunications Services                                  (46,982)        (280,503)       108,599           383,942
General Government                                                                -             -         59,560                  -
Administrative Services                                                   (1,902)          (2,462)     2,546,646          1,837,288
Community Support Services                                                        -             -          3,100              3,100
Fire And Rescue                                                                   -             -         99,366           417,580
Environmental Protection                                                          -        (2,000)               -                -
Growth Management                                                                 -       (39,446)       160,179           355,351
Public Works                                                         (1,067,033)         (776,280)    11,443,057         11,486,994
                          Total Other Nonoperating (Reserves)        (2,310,418)       (3,452,123)    24,574,083         30,765,251


                                                                 Circuit Court
Non Departmental                                                                  -             -                -                -
Constitutional Officers                                                           -             -              624                -
Judicial                                                                844,314           848,947        990,317           876,780
Court Services                                                        2,209,296         4,074,155      4,910,010          4,737,607
                                           Total Circuit Court        3,053,611         4,923,102      5,900,951          5,614,387




FY2008 Adopted Budget                                                2 - 16                                          Summary Reports
                                               Alachua County Government
                                      FY 2008 Adopted Budget Fund Function Expenditure

                                                             FY 2005           FY 2006       FY 2007        FY 2008
                    Business Center                           Actual            Actual       Adopted        Adopted

                                                           County Court
Judicial                                                           80,449           95,228       146,100         100,240
                                      Total County Court           80,449           95,228       146,100         100,240


                                                   General Operations
Non Departmental                                                           -             -             -                -
Judicial                                                        1,468,556        1,518,365     1,339,930        1,552,547
Administrative Services                                         1,072,799        1,301,310     1,755,634        1,745,439
Capital Projects                                                       3,918       105,000             -                -
                               Total General Operations         2,545,273        2,924,675     3,095,564        3,297,986

                                       Countywide Total       228,568,346      280,016,839   327,345,322     334,457,635




FY2008 Adopted Budget                                         2 - 17                                       Summary Reports
                                            Alachua County Government
                                     FY 2008 Adopted Budget Position Summary
                                                       FY 2005       FY 2006      FY 2007         FY 2008
                     Business Unit                      Actual        Actual      Adopted         Adopted
                                            Non Departmental
Special Expense and Indirect Costs                            1.00         1.00             -               -
                                Total Full-Time FTE           1.00         1.00             -               -
                               Total Permanent FTE            1.00         1.00             -               -

                                       Constitutional Officers *
Clerk Finance And Accounting                                 25.00        25.00        25.00           25.00
Property Appraiser                                           56.00        57.00        58.00           58.00
Supervisor Of Elections                                      11.00        13.00        13.00           13.00
Tax Collector                                                70.00        70.00        70.00           69.50
Sheriff Jail                                               294.00        295.00       302.00          302.33
Courts And Corrections                                        2.00         2.00         2.00            2.00
Sheriff Law Enforcement                                    351.00        364.25       367.25          370.92
Sheriff Communications                                     112.70        112.70       112.17          113.00
Sheriff Court Security                                       36.00        38.50        38.25           38.25
                                Total Full-Time FTE        957.70        977.45       987.67          992.00
                               Total Permanent FTE         957.70        977.45       987.67          992.00

                                                      Judicial
Court Administration                                         13.00        13.00        14.00           14.00
Guardian Ad Litem                                             2.00         2.00         2.00            2.00
                                Total Full-Time FTE          15.00        15.00        16.00           16.00
                               Total Permanent FTE           15.00        15.00        16.00           16.00

                          Information Telecommunications Services
Information Services                                         40.75        43.75        44.75           44.50
Information Services - Telephone                              6.25         6.25         6.25            6.50
                                Total Full-Time FTE          47.00        50.00        51.00           51.00
                               Total Permanent FTE           47.00        50.00        51.00           51.00

                                          General Government
County Commission                                             5.00         5.00         5.00            5.00
County Attorney                                               9.00         9.00         9.00            9.00
County Manager                                               12.00        11.00        12.00           11.00
Public Information                                            4.00         5.00         6.00            6.00
Office Of Management And Budget                               9.00        11.00        12.00           11.00
Tourist Development                                           5.00         5.00         6.00            6.00
                                Total Full-Time FTE          44.00        46.00        50.00           48.00
                               Total Permanent FTE           44.00        46.00        50.00           48.00

                                       Administrative Services
Administration                                                2.00         3.00         3.00            2.75
Equal Opportunity                                             5.00         5.00         5.00            4.75
Facilities Management                                        36.30        40.30        42.30           41.30
Human Resources                                              10.00         9.50         9.50            9.50
Purchasing                                                    8.00         8.00         8.00            7.50
Risk Management                                               5.00         5.00         5.00            5.00
Organizational Training And Development                       1.00         1.50         2.00            2.00
                                Total Full-Time FTE          67.30        72.30        74.80           72.80
                                Total Part-Time FTE              -            -            -               -
                               Total Permanent FTE           67.30        72.30        74.80           72.80




FY2008 Adopted Budget                                     2 - 18                                Summary Reports
                                              Alachua County Government
                                       FY 2008 Adopted Budget Position Summary
                                                        FY 2005         FY 2006       FY 2007         FY 2008
                    Business Unit                        Actual          Actual       Adopted         Adopted
                                     Community Support Services
Administration                                                32.00          13.00         13.00           14.00
Community Agency Partnerships                                       -             -             -           1.00
Ag Extension                                                   9.00           9.00         10.00           10.00
CHOICES                                                             -         7.00          7.50            8.50
Crisis Center                                                       -         5.00          5.00            5.00
Partners for Productive Community                                   -         2.00          2.00            1.00
Weed and Seed Grant                                            1.00           1.00             -               -
Poverty Reduction Program                                      1.00           2.00          2.00            1.00
Volunteer and Senior Services                                  5.00           6.00          6.00            6.00
Social Services                                                     -         8.00          8.50            7.50
Veteran Services                                                    -         3.00          3.00            3.00
Victim Services                                                6.00           9.00         11.00           11.00
                                  Total Full-Time FTE         54.00          65.00         68.00           68.00
                                  Total Part-Time FTE          1.00           2.00             -               -
                                 Total Permanent FTE          55.00          67.00         68.00           68.00

                                                 Court Services
Drug Court                                                     5.55           7.55          7.55            7.55
Metamorphosis                                                  8.00           8.00          9.25            8.00
Probation                                                     12.75          15.25         15.25           15.25
Work Release                                                  16.75          17.75         19.25           18.75
Day Reporting                                                  5.00           7.00          8.00            8.00
Jail Population Management Program                                  -         1.00          2.00            5.00
Community Services                                             8.10           9.35          9.35            9.85
Pretrial                                                      18.60          20.10         22.10           20.10
Outpatient & Aftercare Treatment Program                          -              -          8.00            2.00
                                 Total Full-Time FTE          74.75          86.00        100.75           94.50
                                Total Part-Time FTE            1.75           3.25             -            1.25
                                 Total Permanent FTE          76.50          89.25        100.75           95.75
                                                Fire And Rescue
Fire And Rescue Administration                                 6.00           8.00          8.00            8.00
Special Recruitment And Training                               5.00           5.00          5.00            5.00
Emergency Management                                           6.00           3.00          4.00            5.00
Wildfire Mitigation & Strategic Planning                            -             -         4.00            4.00
Enhanced 911                                                   6.00           6.00          6.00            6.50
Rescue Medical Services                                       89.50         106.50        106.00          104.00
Fire Protection Services                                    108.50          105.50        110.00          111.00
                                  Total Full-Time FTE       221.00          234.00        243.00          243.50
                                 Total Permanent FTE        221.00          234.00        243.00          243.50

                                           Environmental Protection
Environmental Protection Administration                        4.34           4.89          5.44            4.94
Water Quality                                                  2.50           2.50          2.95            1.95
Natural Resources Protection                                   4.34           5.89          6.24            6.24
Hazardous Materials                                            6.20           5.60          5.30            5.55
Hazardous Waste Collection                                     4.75           4.75          4.75            4.85
Petroleum Management                                           5.77           5.77          6.22            5.87
Land Conservation                                              3.10           3.10          3.10            6.35
                                  Total Full-Time FTE         31.00          32.50         34.00           35.75
                                  Total Part-Time FTE          2.60           3.10          3.60            3.75
                                 Total Permanent FTE          33.60          35.60         37.60           39.50

FY2008 Adopted Budget                                      2 - 19                                   Summary Reports
                                           Alachua County Government
                                    FY 2008 Adopted Budget Position Summary
                                                       FY 2005         FY 2006         FY 2007          FY 2008
                   Business Unit                        Actual          Actual         Adopted          Adopted
                                          Growth Management
Comprehensive Planning                                       27.00           27.30            26.10           27.10
Codes Enforcement                                            31.00           32.70            35.90           34.90
                              Total Full-Time FTE            58.00           60.00            62.00           62.00
                              Total Part-Time FTE             1.00            1.00             1.00               -
                             Total Permanent FTE             59.00           61.00            63.00           62.00

                                                 Public Works
Fleet Management                                             18.82           18.82            18.77           18.62
Animal Services                                              27.78           35.95            37.90           38.95
Parks And Recreation                                         11.70           12.70            15.60           16.62
Development Review                                            7.22            7.22             8.47            7.32
Solid Waste                                                  59.50           59.67            60.62           60.72
Transportation                                               77.98           78.64            87.64           89.77
                              Total Full-Time FTE          203.00           213.00           229.00          232.00
                              Total Part-Time FTE            1.00             1.00             2.00            1.00
                             Total Permanent FTE           204.00           214.00           231.00          233.00

                                            Countywide Totals
                    Board of County Commissioners          823.40           885.15           935.15          929.55
                             Constitutional Officers       957.70           977.45           987.67          992.00
                                   Grand Total FTE       1,781.10         1,862.60         1,922.82        1,921.55
                                                                   -             -                -                -




* NOTE: Constitutional Officers are funded directly and their FTEs are included for informational purposes only; The
Board of County Commissioners does not adopt Constitutional Oficers their FTE count.




FY2008 Adopted Budget                                     2 - 20                                      Summary Reports
                                             Alachua County Government
                            FY 2008 Adopted Budget - Capital Improvement Projects Summary




 Description and Information

 The Alachua County Board of County Commissioners has adopted Capital Management Policies as part of its Comprehensive
 Financial Policies. This policy requires a 5 year picture of capital improvements in order to illustrate a clear direction for county
 funds (only the first year is funded) and defines requirements for projects included in the CIP. Under the policy a capital project
 is defined as the following: Projects/equipment with a cost of at least $25,000 and asset life of at least five (5) years. A CIP
 project, under this definition, is intended to include those projects that involve a new purchase of capital outlay, infrastructure
 and any new construction or renovation of County infrastructure. In Alachua County, capital improvements are classified into
 ten programs: General Capital, Parks and Recreation, Fire Services, Economic Development, Technology, Solid Waste, Court
 Facilities Needs, Transportation, and Impact Fee Supported Projects. In addition, the Adopted FY08 capital budget includes
 funding for the Alachua County Forever Environmental Land Acquisition Program.

 For a more in depth look at Alachua County's FY08-12 CIP, please refer to Section 5 in this document.




 Summary Budget

                                           FY05         FY06                        FY07
                                                                   Change from                Change from      FY08      Change from
                                          Adopted      Adopted                     Adopted
                                                                   FY05 to FY06               FY06 to FY07    Adopted    FY07 to FY08
                                          Budget       Budget                      Budget

 EXPENDITURES
 CAPITAL OUTLAY                           4,141,602    9,241,463          123% 36,310,396            293% 34,194,573              -6%
 NON-OPERATING                            1,000,000    3,000,000          200% 3,000,000               0% 3,000,000                0%
               TOTAL EXPENDITURES         5,141,602   12,241,463          138% 39,310,396            221% 37,194,573              -5%


 FUNDING SOURCE(S)
 CAPITAL PROJECT FUNDS                    4,141,602    9,241,463          123% 36,310,396            293% 34,194,573              -6%
 TRANSPORTATION TRUST FUND                1,000,000    3,000,000          200% 3,000,000               0% 3,000,000                0%
         TOTAL FUNDING SOURCE(S)          5,141,602   12,241,463          138% 39,310,396            221% 37,194,573              -5%




FY 2008 Adopted Budget                                        2 - 21                                             Summary Reports
                                                      Alachua County Government
                                                 FY 2008 Adopted Budget - Debt Service




    Debt Requirements for Alachua County



                                                          FY05                    FY06                   FY07                  FY08
                                                        Actual                   Actual               Adopted                Adopted
     Debt Service Budget
       Principal Payments                              3,175,000                2,855,000             4,760,000             4,460,000
       Interest Payments                               2,790,363                1,665,199             3,275,444             3,515,000
     Total County Debt Service                         5,965,363                4,520,199             8,035,444             7,975,000



     Total County Debt Issued *                                   0           28,700,000            63,625,000                          0

     Total County Debt Outstanding                   56,875,000               82,290,000            99,490,000             95,030,000

     County Debt Outstanding By Type:
       Public Improvements            44,905,000                              43,325,000            62,625,000             60,330,000
       General Obligation             11,540,000                              10,265,000             8,950,000              7,595,000
       Road Improvements                       0                              15,400,000            14,615,000             13,805,000
       Commercial Paper                  430,000                              13,300,000            13,300,000             13,300,000




*    During FY06, Alachua County borrowed $13,300,000 from the Pooled Commercial Paper Program to fund the acquisition and improvement of
     environmentally sensitive lands until the issuance of the voter approved Alachua County Forever General Obligation Bonds, 2nd Issue. The Pooled
     Commercial Paper Program continues to be utilized for short term borrowing needs.

     Also in FY06, $15,400,000 of the Gas Tax Revenue Bond, Series 2006 were issued to fund the acquisition and construction of road projects.

     During FY07, $21,170,000 Public Improvement revenue Bonds, Series 2007A were issued to fund the acquisition and construction of certain capital
     projects within the County and $42,455,000 Public Improvement revenue Bonds, Series 2007B were issued to retire the Series 1995 and Series 1999
     bonds.




     FY 2008 Adopted Budget                                                                                                            Summary Reports
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                                           Alachua County Government
                                 FY 2008 Adopted Budget – Economic Development




                                                                        as the relocation and development of the new Alachua
The economic development of Alachua County is a
                                                                        County Fairgrounds and the Waldo Road Corridor Study
process of enriching the lives of all residents of the
                                                                        serve as catalysts for the Plan East Gainesville strategic
community. Area government and business leaders are
                                                                        objectives.
committed to economic growth aimed at maintaining
Alachua County’s exceptional quality of life and in creating
                                                                        Alachua County Fairgrounds Relocation
sustainable economic prosperity.
                                                                        Alachua County has been pursuing a long term goal to
Plan East Gainesville                                                   both modernize and improve the buildings and facilities for
                                                                        the Alachua County Fairgrounds. In order to achieve this
The Plan East Gainesville process, undertaken in 2002,                  goal, the county has sought input and direction from the
created a framework that balances the potentially                       county’s residents, agricultural interests, various
competing desires for expanded economic, commercial,                    governmental agencies and other stakeholder groups. On
and residential growth with a preference for the                        April 9, 2002, the County Commission voted to adopt a
preservation of the natural environment and “peaceful”                  new Fairgrounds Master Plan that proposed new buildings
qualities that make East Gainesville unique. From 2002-                 and facilities for the County Fairgrounds. This Master Plan
2003,      the  Metropolitan  Transportation    Planning                was the result of over a year of work by a Fairgrounds
Organization (MTPO) collected community input through                   Advisory Committee that was composed of
focus groups, stakeholder meetings, and planning                        representatives from agricultural organizations, community
organizations concerning East Gainesville. As a result of               groups, governmental agencies and county residents.
that process, the MTPO developed recommendations for
facilitating East Gainesville’s redevelopment and                       The County Commission directed its staff to conduct an
economic growth in the study entitled The Plan East                     analysis of possible sites for a new Fairgrounds. These
Gainesville Study.                                                      efforts resulted in the reports entitled Alachua County
                                                                        Fairgrounds Analysis (Phase 2), and the Alachua County
The Plan East Gainesville project entails a comprehensive               Business and the Commerce Park Site Location Analysis
economic revitalization plan that achieves a balance of                 (Phase 2). In summary, the recommendation of the
environmental preservation with land development and                    analysis was that the Weseman property is an appropriate
improved transportation mobility. The priorities developed              location for a new Fairground. On June 6, 2006, the
in the Plan East Gainesville Study seek to present                      findings and recommendations of the analysis, as well as
answers to the problems with land use and lack of                       the resulting conceptual site development plan for the
investment in East Gainesville. The Plan East Gainesville               Weseman property were approved by the Board of County
Study features the themes and strategies necessary in                   Commissioners.
changing the geographic profile of East Gainesville. These
strategies include providing increased economic                         The County purchased the Weseman property on
opportunity through targeted development in key                         November 29, 2006. Specifically, the Weseman property
commercial centers, restoring natural waterways,                        is located in the unincorporated area of the county and is
preserving natural lands, and eliminating the physical                  less than two miles north of the existing Fairgrounds site.
segregation by improving access between Eastside                        On May 1, 2007, Governor Crist and the Cabinet approved
Gainesville and the prosperous areas of downtown                        the transfer of the Fairgrounds Deed Restriction from the
Gainesville, the University of Florida, and the western                 current Fairgrounds property to the Weseman Property for
commercial areas.                                                       the development of the new Alachua County Fairgrounds.

As an excellent example of both joint planning and                      The Existing Fairgrounds Property
cooperation between Alachua County and the City of
Gainesville, The Plan East Gainesville Study and its                    One of the recommendations of the Plan East Gainesville
recommendations were adopted by both the Alachua                        Study is to redevelop the current Fairgrounds site with
County Commission and the Gainesville City Commission                   commercial and business uses due to its strategic location
in the spring of 2003. Since that time, both the County                 within the study area and its close proximity to the
and the City have also adopted the necessary and                        Gainesville Regional Airport. Per the recommendations of
appropriate     amendments      to   their     respective               The Plan East Gainesville Study, the Alachua County
Comprehensive Plans in order to facilitate the                          Fairgrounds Analysis (Phase 2), and the Alachua County
implementation of The Plan East Gainesville Study.                      Business and Commerce Park Site Location Analysis
                                                                        (Phase 2), the County is now proposing that the current
The phased implementation of Plan East Gainesville is an                Fairgrounds be redeveloped with a business and
active component in the economic development initiatives                commerce park. The county’s initial planning for such a
undertaken by Alachua County. Currently, projects such                  park indicates that a business park of approximately




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                                            Alachua County Government
                                  FY 2008 Adopted Budget – Economic Development




475,000 square feet is possible on this property.                       park facilities, it is possible to have a sharing of facilities
Additionally, the conceptual plan for the current                       and activities between the Fairgrounds and the industrial
Fairgrounds property proposes that the existing wetlands                park.
and wooded areas occupying the 26 acres on the
northeastern portion of the property be restored with
walking trails and bike paths for the future tenants of the
proposed business park. The potential partners identified
for the redevelopment of the current Fairgrounds into a
business park include, but are not limited to the University
of Florida, the City of Gainesville, the Gainesville-Alachua
County Regional Airport Authority (the managing body for
the Gainesville Regional Airport), and local business and
commerce organizations.




                                                                        Moving the Fairgrounds to the Weseman property affords
                                                                        opportunities to expand the Fairgrounds operations on a
                                                                        site that is more conducive to development while also
                                                                        making the existing Fairgrounds property available for
                                                                        redevelopment in accordance with the County’s and City’s
                                                                        long term goals.

                                                                        On April 10, 2007, the Board of County Commissioners
                                                                        voted to direct the staff to begin the detailed site planning
                                                                        for the New Alachua County Fairgrounds. The goal of that
It is important to note that the existing Fairgrounds will              site planning effort is to develop a final plan for a new
remain active during all phases of the implementation of                Alachua County Fairgrounds that will include the buildings
the Fairgrounds relocation project.                                     and activity areas that will accommodate a wide variety of
                                                                        uses and activities including, but not limited to agricultural
New Alachua County Fairgrounds Site                                     events and activities, sporting events,
(Weseman Property)                                                      entertainment/concert venues, automobile and boat
                                                                        shows, various trade shows, governmental and/or private
Both the Alachua County Fairgrounds Analysis (Phase 2)                  sector conferences and meetings.
and the Alachua County Business and Commerce Park
Site Location Analysis (Phase 2) identified the 150-acre                Waldo Road Corridor Project
Weseman property as an appropriate location for both a
new Fairgrounds and a 540,000 square foot industrial                    The Waldo Road Gateway Corridor located in East
park. Specifically, the Weseman property is located in the              Gainesville generally occupies a five mile stretch along
unincorporated area of the County and is less than two                  Waldo Road, anchored on the north by the proposed
miles north of the existing Fairgrounds site. All of the                Alachua County Fairgrounds relocation and the Industrial
proposed facilities and uses contained in the approved                  and Manufacturing Center (located on the 150-acre
Fairgrounds Master Plan can be accommodated on the                      Weseman tract north of the Leveda Brown Transfer
western 100 acres of the Weseman property, leaving the                  Station), and to the south by University Avenue and the
remaining 50 acres on the eastern end of the property for               Plan East Gainesville district.
the County’s proposed industrial park.
                                                                        Waldo Road holds great promise as a center for
Placing an industrial park on the eastern third of the                  redevelopment, as it has the potential to be a site of
Weseman property affords benefits to both the proposed                  commercial and civic focus for Gainesville’s sprawling and
Fairgrounds and the industrial park. Specifically, the                  largely under-served East Side Community. The Waldo
revenue from the County’s proposed industrial park can be               Road Corridor Project strives to enhance the character,
used as a means of providing funding for the construction               quality and ecology of this important area. This
of the adjacent Fairgrounds facilities. Furthermore, given              enhancement will be made possible through the
the proximity of the proposed Fairgrounds and industrial                engagement of citizens, community stakeholders,




FY 2008 Adopted Budget                                                                                               Summary Reports
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                                           Alachua County Government
                                 FY 2008 Adopted Budget – Economic Development




municipal agencies and the University of Florida. All                   The Gainesville Council for Economic Outreach (CEO)
parties will work collaboratively to develop visioning
                                                                        The mission of the Gainesville Council for Economic
alternatives that outline clear strategic benefits and
                                                                        Outreach (CEO), the economic development arm of the
support a directed holistic vision for the corridor, while
                                                                        Gainesville Area Chamber of Commerce, is to promote the
allowing flexibility for change and varied implementation
                                                                        development and diversification of Alachua County as a
time-lines. The strategies and tools formulated will
                                                                        regional center for quality employment opportunities. CEO
promote development that extends and supports current,
                                                                        assists new and expanding businesses and industries
proposed and anticipated initiatives within a unified
                                                                        through entrepreneurial support, workforce development,
community vision and existing initiatives such as Plan East
                                                                        and incentive assistance. CEO also works with Alachua
Gainesville.
                                                                        County and local governments in securing all available
                                                                        resources to new and expanding businesses and
The project commenced in January 2007 and will be
                                                                        industries.
occurring over the process of 16 months in three phases
ending in February 2008.
                                                                        Through state and local partnerships forged by CEO, the
                                                                        organization’s main focus is to enhance economic
Economic Development Advisory Committee (EDAC)
                                                                        prosperity while diversifying the local and regional
                                                                        economy. The notable programs offered by CEO are Site
The Economic Development Advisory Committee (EDAC)
                                                                        Location Assistance, Quick Response Training (QRT),
serves to advise the Board of County Commissioners on
                                                                        Incumbent Worker Training, Qualified Target Industry Tax
economic development related issues. The committee
                                                                        Incentive (QTI), and Permitting Assistance with local
makes comprehensive recommendations that follow the
                                                                        government.
Plan East Gainesville Study and provide guidance in
enhancing Alachua County’s thriving business community.                 Last year, CEO concluded its five year Opportunity 2010
                                                                        capital campaign, raising more than $3 million to be used
EDAC is currently comprised of 12 members, 5 citizens-at-               for business retention, expansion and attraction efforts
large and 7 members that are appointed as                               through 2010. There is a strong commitment and broad
representatives of local economic development                           support from the local community to have corporate
organizations and other entities such as the Alachua                    business expand and locate to Alachua County. There
County School Board, the University of Florida, and the                 have been 36 companies total this year that have
City of Gainesville.                                                    contacted CEO about locating in Alachua County.
                                                                        According to an existing business survey conducted by
In order to provide proficient recommendations, EDAC                    CEO, 71% of the businesses surveyed plan to expand in
established a consistent set of criteria which they use to              the next three years, adding 500 new jobs to the area.
evaluate projects that request support from the County.
These projects include the designation of state industrial              In 2006, CEO assisted in creating 598 new jobs at an
bonds, grants, and state incentive programs for business                average wage of $40,000 per year ($10,000 more than
and industry such as the Qualified Target Industry Tax                  Alachua County’s average annual wage of $30,004) and
incentive (QTI). The evaluation criteria are consistent with            142,000 square footage of growth available for business
the goals of the County Strategic Plan for Economic                     and industry. Sallie Mae, the nation’s largest provider of
Development and are intended to help move the economy                   student loans, chose Alachua County for its newest loan
of Alachua County in a sustainable direction.                           servicing center, hiring more than 100 local residents to
                                                                        work in its offices off of Williston Road. Eclipse Aviation
EDAC has been involved with numerous economic                           and the Gainesville Regional Airport broke ground on a
development initiatives such as the site selection for the              new maintenance facility for Eclipse’s new very light (VLI)
Alachua County Fairgrounds Relocation Plan. The                         aircraft, a project that will bring 100 new jobs to the East
committee will continue to be a key group in the                        Gainesville area. DayJet, a new “per-seat, on-demand” jet
development of the new Alachua County Fairgrounds, as                   service, announced that it would locate a “DayPort” at
well as the development of a business park on the site of               Gainesville Regional Airport, bringing customer service,
the existing Fairgrounds. It is also anticipated that the               maintenance, and pilot positions with it. Infinite Energy,
committee will play a larger role in the development and                the Alachua County-based wholesale and retail energy
evaluation of future Alachua County economic                            marketing company, broke ground on the expansion of its
development policies.                                                   headquarters complex. This project will add 300 new jobs
                                                                        to the community and a $7 million, 35,000 square foot
                                                                        building to the tax rolls. With the Ocala/Marion County
                                                                        Economic Development Corporation, CEO and Progress
                                                                        Energy co-hosted the 2nd annual “Heart of Florida”




FY 2008 Adopted Budget                                                                                           Summary Reports
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                                           Alachua County Government
                                 FY 2008 Adopted Budget – Economic Development




Consultants’ Weekend, a community familiarization event                     • GTEC’s startup companies have had more than a
that attracts business site location consultants from across                $12 million in direct impacts on the area.
the country.                                                                • GTEC’s startup companies have had more than a
                                                                            $12 million in indirect and induced impacts on the
CEO will continue to work to position Alachua County and                    area.
the City of Gainesville as a premier business location by                   • GTEC’s startup companies have had total impacts of
marketing to compatible target industries and in assisting                  nearly $24.5 million on the area.
businesses with their expansion and location needs.                         • For every dollar increase in revenue, funding or
                                                                            venture capital investment received by a GTEC
The Gainesville Technology Enterprise Center (GTEC)                         startup, there is another dollar created for area
The Gainesville Technology Enterprise Center (GTEC) is                      businesses.
a technology incubator program offering services to assist                  • For every job created by a GTEC startup, there is
in the growth and development of technology-based                           almost one new job created in the area.
startup and spin-off companies. The 30,000 square-foot
economic development facility was funded in partnership                 GTEC’s dollar impact is almost a one-for-one proposition.
with the City of Gainesville, the Alachua County Board of               For every dollar a GTEC startup creates, there is a new
County Commissioners and the U.S. Department of                         dollar added to the local economy. For every 10 new,
Commerce, Economic Development Administration.                          high-wage jobs created by GTEC startups, there are 9
                                                                        new area jobs being created. With a total economic
GTEC’s mission is to grow technology-based companies                    impact of more than $24 million since the program’s
in Gainesville and Alachua County to create high-wage                   inception, GTEC and its startup companies have had a
jobs and strengthen the local economy. As part of its                   significant impact on the local economy. Not only are
mission, GTEC strives to build strong partnerships within               these GTEC startups adding funds and high-wage jobs to
the community organization including the University of                  the local economy, they are also accomplishing the all-
Florida (UF), Santa Fe Community College (SFCC) as well                 important task of helping to diversify the area’s businesses
as other organizations throughout Florida.                              by creating a cluster of “clean” tech companies and
                                                                        producing more, better-paying jobs. In the process, they
Within the area’s diversified labor force, the average                  are helping to create new tax revenues and broaden the
education levels are significantly higher than state                    tax base and sources of tax revenues. Overall, GTEC has
averages. Technology-driven companies find the                          provided a significant return on the investment that the
Gainesville-Alachua County area stimulating and profitable              City of Gainesville and Alachua County have made in
as the University of Florida’s focus on research and                    creating and sustaining the GTEC program.
technology transfer brings together science and industry
with more than $300 million each year in sponsored                      FloridaWorks
research funding.
                                                                        FloridaWorks, a business services team located at the
The Gainesville-Alachua County area has the second                      Gainesville Area Chamber of Commerce, specializes in
largest hub of biotechnology and medical device                         workforce development. FloridaWorks facilitates
companies in Florida, and since its inception in May 2001,              businesses find, keep, and advance employees through
the GTEC program has done an exceptional job of helping                 education and services provided at the FloridaWorks One-
grow and develop technology-based companies as well                     Stop Career Centers. The free services offered include job
help positively impact the Gainesville and Alachua County               listing and online postings, recruitment, job matching, and
economies.                                                              customized training.

In a recent economic impact study, Dr. Rhonda Phillips,                 FloridaWorks recognizes that the essential elements to a
associate professor in the University of Florida                        sound economy are business creation, expansion of
Department of Urban and Regional Planning, evaluated                    existing businesses, recruitment of new businesses,
the total economy-wide effect of the tech startup                       workforce availability, and improvements in the business
companies participating in the GTEC program and their                   climate.
importance to the local economies of Gainesville and
Alachua County. The study evaluated both the direct,
indirect and induced impacts that the GTEC startups have
had on the local economy, and it was concluded that
GTEC and its startup companies have had the following
significant impacts on Gainesville and Alachua County
since GTEC's inception:




FY 2008 Adopted Budget                                                                                           Summary Reports
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                                           Alachua County Government
                             FY 2008 Adopted Budget - Where Does Your Tax Dollar Go?




 NOTE: This is an averaged representative distribution of the tax dollar. Variance will occur due
 to residency within the various incorporated cities.




               35% of Each             6% of         2% of Each            38% of Each Tax          19% of Each
                Tax Dollar           Each Tax         Tax Dollar             Dollar Goes to          Tax Dollar
               Goes to the             Dollar       Goes to Water          the School Board         Goes to Your
                 County               Goes to       Management                                      City or MSTU
                                     Libraries         Districts




 Example of Tax Allocation for a Property Located in the City of Gainesville:

                                          FY08 Adopted           Percentage of
            Taxing Authority
                                          Millage Rates            the Total
 Alachua County - General                          7.6468                 34.2%
 Alachua County - ACF                              0.2500                  1.1%
 City of Gainesville                               4.2544                 19.0%
 Alachua County School Board                       8.3950                 37.6%
 Water Management District *                       0.4399                  2.0%
 Library District                                  1.3560                  6.1%
 Total                                            22.3421                100.0%

 Source: Alachua County Property Appraiser's Office.
 * Suwannee River Water Management District millage rate is used as an example.

FY 2008 Adopted Budget                                                                              Summary Reports
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                                        Alachua County Government
                                  FY 2008 Adopted Budget – Property Taxes


        Taxing Fund                   Who Pays                      What It Pays For                   FY08
                                                                                                     Amount
                                                                                                    Generated
    General Fund              All Property Owners         These taxes are part of the General      $93.2 million
    FY08 Millage: 7.6468                                  Fund and pay for the general
                                                          operations for Constitutional
                                                          Officers, jail, courts, elections,
                                                          planning, emergency management,
                                                          cooperative extension, social
                                                          services and environmental
                                                          protection.
    Law Enforcement           Property Owners of the      Provides funding for Sheriff’s           $8.6 million
    MSTU                      unincorporated area         services to the unincorporated area
    FY08 Millage: 1.5329      and municipalities          of the County and municipalities
                              contracting for law         that contract with the County for
                              enforcement services        those services.
    Fire Protection MSTU      Property Owners of the      Provides for fire protection services    $6.1 million
    FY08 Millage: 1.1077      unincorporated area         to the unincorporated area of the
                              and municipalities          County and municipalities that
                              contracting for fire        contract with the County for those
                              protection services         services.
    Unincorporated            Property Owners of the      These funds cover municipal              $2.1 million
    Services MSTU             unincorporated area         services, such as Development
    FY08 Millage: 0.3869                                  Review, Code Enforcement, and
                                                          Environmental Protection provided
                                                          by the County to residents of the
                                                          unincorporated area.

                                      PEER COUNTY COMPARISONS


       2006 Taxable Property Values                                     Percentage of Total Property
       of Florida Counties per Capita                                        on Tax Roll, 2006

                                                                   100.0%
              $235,837
  $250,000
                                                                                75.3%
                                                                    80.0%
  $200,000                                                                                   67.2%
                                                                                                             54.5%
                                                                    60.0%
  $150,000

                            $89,525                                 40.0%
  $100,000

                                         $45,991
   $50,000                                                          20.0%


        $0                                                           0.0%
                Collier     Florida      Alachua                                Collier     Florida      Alachua
                (High)      Average                                             (High)      Average


        Source: Florida Department of Revenue 2006 Property Valuations and Tax Data Book and University of
        Florida Bureau of Economic and Business Research 2006 Population Estimate.


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                                         Alachua County Government
                         FY 2008 Adopted Budget – Basic Information on Property Taxes



The calculation of assessed value of real and tangible                  Start with the
personal property and how much of this value is subject to
ad valorem taxation varies from state to state. In Florida,                    ASSESSED PROPERTY VALUE = $100,000
each county has an elected Property Appraiser whose
office supervises the valuation process following the                   Minus the amount of any EXEMPTIONS:
appropriate state laws, regulations and professional
guidelines.
                                                                        For example, Homestead Exemption = $25,000
                                                                        This results in a

                      EXEMPTIONS                                                TAXABLE PROPERTY VALUE = $75,000

Florida law provides specific exemptions to reduce the                  Then divide the TAXABLE VALUE BY $1,000 = $75
value of property subject to taxation. Some of the more
frequently used exemptions are:                                         Multiply this answer by the levied millage. For instance,
                                                                        using the FY08 adopted countywide millage rate of 7.6468
Homestead – For all permanent residents of Florida, the                 per thousand dollars of taxable value, the countywide
first $25,000 of the value of an owner-occupied residence               property tax would be:
is exempt. Certain elderly low-income homeowners may
also quality for an additional exemption called the Senior                                $75 X 7.6468 = $573.51
Homestead Exemption.            The Board of County
Commissioners set this additional exemption at $25,000.                         THE AGGREGATE ROLLED-BACK RATE

Government – All property owned by the government is                    In recent years, much of the legislation in Florida
exempt.                                                                 governing the setting of millage rates has been centered
                                                                        on the concept of the “rolled-back rate". The “rolled-back
Widows - An additional $500 in value is exempt if the                   rate” is that millage rate which when applied to the total
resident-owner is a widowed permanent resident.                         amount of taxable value of property (excluding new
                                                                        construction) produces the same amount of revenue as
Disability – In addition to any other exemptions, an                    the previous year.
additional $500 in value is exempt for totally and
permanently disabled or blind residents.                                The “rolled-back rate” is used as a standardized point of
                                                                        comparison to show how millage rates are changing from
Institutional - All properties of non-profit organizations              one year to the next. The purpose of the “rolled-back rate”
used for literary, scientific, educational and charitable               calculation is to allow local governments in Florida to
purposes are exempt.                                                    identify when they are drawing more tax revenue from
                                                                        existing property.     For example, an increase in the
Senior Homestead Exemption - An additional $25,000                      assessment of existing property draws more tax revenue
of the value of an owner-occupied residence may be                      for governments even when those governments keep the
exempted for low-income home owners exceeding 65                        same millage rates as the previous year. The aggregate
years of age as of January 1.                                           “rolled-back rate” varies significantly from the total millage
                                                                        rate because the combined ad valorem revenue from the
                                                                        General Revenue Fund, MSTU-Unincorporated and
                                                                        MSTU – Law Enforcement is divided by the countywide
            COMPUTING PROPERTY TAXES                                    taxable value in calculating the “aggregate rolled-back
                                                                        rate” even though ad valorem revenue from both MSTU
To compute the property tax on a parcel, you need to                    millages is generated from smaller tax bases.
know three factors: the assessed value as determined by
the Property Appraiser; the amount of the value which was               At the public hearings in September, the County is
not subject to the tax due to the application of exemptions;            required to show how proposed millage rates compare to
and the millage rate authorized by a taxing authority. For              the “aggregate rolled-back rate” and then identify why the
example:                                                                proposed rate differs from the “aggregate rolled-back
                                                                        rate”.




FY 2008 Adopted Budget                                                                                            Summary Reports
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                                                                   Alachua County Government
                                                         FY 2008 Adopted Budget - Millage Comparison Chart




                                       Actual           Actual                        Actual                  Adopted                      Adopted
                                       FY 04 Ad Valorem FY 05          Ad Valorem     FY 06     Ad Valorem     FY 07       Ad Valorem       FY 08     Ad Valorem
      Alachua County Forever           0.2500    $1,876,788   0.2500     $2,051,338    0.2500    $2,308,284       0.2500      $2,662,972     0.2500      $3,041,364
      MSTU-Unincorporated              1.7001    $5,792,172   1.7001     $6,343,507    1.7001    $7,069,401       0.4470      $2,171,361     0.3869      $2,143,594
      MSTU-Law Enforcement             1.7816    $6,029,310   1.7816     $6,647,605    1.7816    $7,408,296       1.7676      $8,591,980     1.5329      $8,631,105
      MSTU-Fire                        0.0000            $0   0.0000             $0    0.0000            $0       1.2531      $6,080,900     1.1077      $6,134,013
      Countywide General               8.9887   $67,930,282   8.9887    $73,903,330    8.9887   $83,075,189       8.8887     $94,920,837     7.6468     $93,237,621
                               TOTAL            $81,628,553            $88,945,780              $99,861,170                $114,428,050               $113,187,697




      Note that the millage rates for MSTU-Unincorporated, MSTU-Law Enforcement, and Countywide General have decreased since FY06. The Alachua County
      Forever tax is citizen voted and constant.

      The increase in ad valorem revenue through FY07 is due to the increased property values and Fire being separated from the Unincorporated MSTU to create its
      own MSTU-Fire ad valorem revenue.

      The decrease from FY07 to FY08 is due to the Florida State Legislature's mandated property tax reduction.




FY 2008 Adopted Budget                                                                                                                                          Summary Reports
                                                                                      2 - 30
                                                    Alachua County Government
                                      FY 2008 Adopted Budget - Impact of Local Taxes on a Family



Millage Defined: 1 "mil" represents $1 for every $1000 of taxable value
                                       Alachua County Board of County Commissioners
                                            Millage Rate and Property Tax Savings

                                       FY07                             FY07              FY08                       FY08
                                      Adopted                          Property          Adopted                    Property
                                      Millage                           Taxes            Millage                     Taxes


General County                           8.8887                               $1,778          7.6468                    $1,575
MSTU - Unincorporated                    0.4470                                  $89          0.3869                       $77
MSTU - Law Enforcement                   1.7676                                 $354          1.5329                      $307
MSTU - Fire Services                     1.2531                                 $251          1.1077                      $222
  Alachua County Property Taxes                                               $2,471                                    $2,181
                                                                                                       Decrease          ($291)

*FY07 Property Taxes based on homestead property with taxable value of $200,000
** FY08 Property Taxes based on FY07 taxable value with 3% increase

                                                                                                          FY08
                                                                                                        Proposed    Percent of
                           FISCAL INFORMATION 2008                                     Taxing            Millage   Property Tax
                                                                                       Authority          Rates       Total
                                                                                       County -
                           MILLAGE RATES – COUNTY                                      General           7.6468      34.23%
                                                                                       County -
                                                                                       Alachua
                                                                            1 mill =   County
FUND                                  MILLAGE     TAXABLE VALUE            revenue     Forever            0.25        1.12%

                                                                                       City of
GENERAL                                7.6468     $12,804,841,757 $12,804,841          Gainesville       4.2544      19.04%
                                                                                       County
                                                                                       School
MSTU                                   0.3869      $5,795,640,318     $5,795,640       Board              8.395      37.57%

                                                                                       Water Mgmt.
MSTU - LAW                             1.5329      $5,829,065,100     $5,829,065       District          0.4399       1.97%

                                                                                       Library
MSTU - FIRE                            1.1077      $5,829,065,100     $5,829,065       District           1.356       6.07%

                                                                                       Total County-
Debt (ACF)                              0.25      $12,805,744,987 $12,805,744          wide              22.3421     100.00%
GAS TAX:                                          SALES TAX:
$0.07/Gallon—County thru 12/31                    6.00% State
                                                  0.25% Voter Approved Indigent
$0.12/Gallon - County starts 1/1/08               Care Surtax
                                                  Each 0.25% - Local Option Sales
                                                  Tax yields approx. $10 million in
$0.265/Gallon - State                             revenue annually.
$0.184/Gallon - Federal
as revenue share

  FY 2008 Adopted Budget                                                                                            Summary Reports
                                                                  2 - 31
                                           Alachua County Government
                                FY 2008 Adopted Budget - County Revenues by Source


                                              FY06                     FY07                    FY08
                                       Adopted     % Total      Adopted   % Total       Adopted   % Total

Taxes
311 Ad Valorem Taxes                   98,895,672    46.77%     115,438,168   47.79%    113,187,697     46.86%
312 General Sales & Uses Tax           13,612,080     6.44%      16,628,368    6.88%     17,301,127      7.16%
313 Franchise Fees                      1,071,992     0.51%       1,100,094    0.46%      1,982,621      0.82%
314 Utility Service Taxes              11,364,416     5.37%      11,958,134    4.95%     12,293,503      5.09%
321 Professional & Occupation             290,998     0.14%         296,818    0.12%        311,449      0.13%
322 Building Permit Fees                1,539,308     0.73%       1,700,622    0.70%      1,434,576      0.59%
329 Other Licenses & Permits              406,000     0.19%         436,003    0.18%        733,401      0.30%
331 Federal Grants                        765,272     0.36%         728,000    0.30%        710,274      0.29%
334 State Grants                        1,936,117     0.92%       2,247,014    0.93%      2,217,548      0.92%
335 State-shared Revenues              20,304,566     9.60%      21,936,800    9.08%     22,199,488      9.19%
337 Grants from Local Units             4,377,113     2.07%       4,747,539    1.97%      4,656,066      1.93%
                                      154,563,534    73.09%     177,217,560   73.37%    177,027,750     73.28%

Charges for Services
341 General Government                 21,585,157    10.21%      26,422,609   10.94%     26,222,469     10.86%
342 Public Safety                       8,476,919     4.01%       8,572,877    3.55%      9,007,646      3.73%
343 Physical Environment                7,955,295     3.76%       8,190,500    3.39%      8,745,287      3.62%
344 Transportation                            -       0.00%             -      0.00%         95,000      0.04%
346 Human Services                        567,659     0.27%         463,328    0.19%        403,335      0.17%
347 Culture & Recreation                  488,452     0.23%         458,093    0.19%        473,072      0.20%
348 Court Related                       2,353,893     1.11%       2,897,588    1.20%      3,101,162      1.28%
349 Other Chrg for Services                83,824     0.04%         139,424    0.06%        143,074      0.06%
                                       41,511,199    19.63%      47,144,419   19.52%     48,191,045     19.95%

Fines and Forfeitures
350 Fines and Forfeitures                   3,200     0.00%         12,000     0.00%        12,000       0.00%
351 Judgements & Fines                    694,180     0.33%        694,180     0.29%       694,180       0.29%
354 Violations Local Ordinances            33,533     0.02%         33,533     0.01%        33,533       0.01%
359 Other Fines & Forfeitures                 -       0.00%            -       0.00%           -         0.00%
                                          730,913     0.35%        739,713     0.31%       739,713       0.31%

Miscellaneous Revenues
361 Interest                              480,840     0.23%         679,954    0.28%      1,026,322      0.42%
362 Rents and Royalties                   128,022     0.06%         130,098    0.05%        158,978      0.07%
363 Special Assessment/Impact          11,153,141     5.27%      12,665,291    5.24%     10,940,144      4.53%
364 Disposal of Fixed Assets              223,926     0.11%         117,433    0.05%         67,956      0.03%
365 Sale Surplus Materials/Scrap            1,000     0.00%           1,000    0.00%          5,000      0.00%
366 Contributions/Donations                91,950     0.04%          58,150    0.02%        111,707      0.05%
369 Other Miscellaneous Revenue         2,576,237     1.22%       2,791,481    1.16%      3,296,559      1.36%
                                       14,655,116     6.93%      16,443,407    6.81%     15,606,666      6.46%


TOTAL OPERATING REVENUE               211,460,762   100.00%     241,545,099   100.00%   241,565,174    100.00%




FY 2008 Adopted Budget                                                                            Summary Reports
                                                       2 - 32
                                         Alachua County Government
                               FY 2008 Adopted Budget – Major County Revenues

                                                                                                                                                AD VALOREM TAXES

Alachua County relies on a variety of revenue sources                 Property taxes, also called ad valorem taxes, have
to finance operations and capital activities. These                   traditionally been the major source of revenue for local
sources include taxes, special assessments, fees,                     governments in the State of Florida. For Alachua
intergovernmental funding and service charges. Some                   County, these taxes comprise the largest percentage of
examples of revenue sources include user fees                         all revenue – about 34%.
financing court services and animal services, gasoline
taxes financing roadway construction and maintenance,                 Alachua County levies a property tax on all property
and permit fees supporting building permit and                        within the County, including that within municipalities,
inspection programs.                                                  for services provided throughout the County. This tax is
                                                                      referred to as the Countywide Property tax and is
Several major factors impact revenues: changes in                     deposited into the General Fund. Alachua County also
taxable property values and millage rates, changes in                 levies three Municipal Services Taxing Unit (MSTU)
overall county-wide population, changes in specific                   Property Taxes (Unincorporated Services, Law
service populations and their demands, increases or                   Enforcement and Fire Protection) to fund municipal-type
decreases in real disposable income (which measures                   services in the unincorporated areas of the County.
residents’ after-tax buying power adjusted for inflation),            This tax is only assessed on property in unincorporated
and inflation. One or more of these factors or “drivers”              areas of the County. Examples of MSTU tax-funded
impact most revenues directly or indirectly.                          services are fire protection provided by the Alachua
                                                                      County Fire Rescue Department and law enforcement
Estimates of revenues for budgetary purposes are                      road patrols provided by the Sheriff.
gathered from a variety of sources. Based on past
trends and their experienced judgment of current and
future conditions, operating departments, agencies, and                                                                                                             2007
                                                                                                                                                                Total Tax Roll
Constitutional Officers provide estimates of revenue
                                                                                                  12.0
from program-related fees (charges for services), state
and federal grants, licenses and permits and fines. The                                           10.0
Florida Department of Revenue provides estimates of
                                                                            Billions of Dollars




revenues from the Local Government Half-Cent Sales                                                 8.0
Tax, Indigent Care Surtax, various State-collected
                                                                                                   6.0
gasoline taxes, and the State Revenue Sharing
program. Ad valorem tax revenue, the remaining major                                               4.0
revenue source, is estimated from taxable property
values provided by the Property Appraiser by July 1st of                                           2.0
each year in conjunction with applicable millage rates.
                                                                                                   0.0
                                                                                                                                                SINGLE FAMILY




                                                                                                                                                                                CLASSIFIED USE
                                                                                                                                                                 MULTI-FAMILY




                                                                                                                                                                                                                                OTHER
                                                                                                                                                                                                                   GOVERNMENT
                                                                                                                                                                                                 INSTITUTIONAL
                                                                                                                           COMM / INDUST




Projections of year-end FY2007 revenues reflect the
                                                                                                                             BUSINESS /




weakening performance of local economy, which
resulted in lower than anticipated sales tax revenues.
Collapse of the subprime mortgage market and lower                                                                                              JUST VALUE                      TAXABLE VALUE
sale volume and prices in the housing market have not
yet had a significant impact on FY2007 revenues, but
are likely to affect revenues in future fiscal years.                 It is significant to note that 45.5% of the property within
                                                                      Alachua County is off of the tax rolls due to
A combination of slowdown in property value increases,                governmental or property-tax exempt ownership, such
proposed State-wide constitutional amendment that                     as churches.
would increase real estate and personal property tax
exemptions, and lower sales tax collections are
                                                                                                     2007 Exemption & Classified Use Values
expected to pose significant fiscal challenges in
FY2008. Substantial increases in the cost of fuel,                                                                                         $5

utilities and insurance are also expected put a strain on                                                                                  $5
                                                                                                     Billions of Dollars




                                                                                                                                           $4

the County budget. Alachua County staff will be                                                                                            $4
                                                                                                                                           $3
carefully monitoring the impact on revenues and                                                                                            $3
                                                                                                                                           $2
expenditures.                                                                                                                              $2
                                                                                                                                           $1
                                                                                                                                           $1

The following sections discuss major revenues and how                                                                                      $0
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FY 2008 Adopted Budget                                                                                                                                                                                           Summary Reports
                                                             2 - 33
                                         Alachua County Government
                               FY 2008 Adopted Budget – Major County Revenues

                                                                      the most recent year for which these data are available,
Other jurisdictions in the county have the authority to               was from $128,120,740 to $348,599,750, or
levy their own property taxes, in addition to the Board of            $220,479,010.
County Commissioners of Alachua County. Entities
such as the cities, St. John’s River Water Management                                                             New Construction and Reappraisal
District, Suwannee River Water Management District,                                                                       Taxable Values
Alachua County Library District, and the Alachua                                               $1,400

County School District all levy ad valorem taxes. Each                                         $1,200

of these tax levies is listed on a consolidated tax bill                                       $1,000




                                                                       Millions of Dollars
sent to individual taxpayers.                                                                      $800

                                                                                                   $600

In addition to the tax levies already mentioned, the                                               $400

County is required to levy a separate property tax to                                              $200

meet annual debt service requirements for the payment                                               $0

of voter approved general obligation bonds. Currently,                                                    1996     1997      1998      1999     2000     2001     2002      2003     2004    2005    2006

                                                                                                                                                         Years
debt service millage funds the acquisition of
                                                                                                                                New Construction Taxable Value
environmentally sensitive land purchased through the                                                                            Reappraisal Taxable Value
Alachua County Forever program.

Property tax revenues depend upon the assessed value                  Estimates of ad valorem tax revenues are prepared
of real and personal property, less any exemptions.                   during the budget process by the Alachua County Office
Growth in this tax base increases County ad valorem                   of Management and Budget based on historical and
tax revenues without requiring any increase in the tax                current information on economic activity. Countywide
rate. The rate of taxable value growth in Alachua                     taxable values are forecasted to increase 13.1% in
County accelerated during the last 10 years.                          FY2008 and 8.0% in FY2009. These forecasts are
Countywide taxable value has increased 2.6 times from                 replaced with actual data from the Property Appraiser’s
1997 to 2007. Taxable values have increased by 13.1%                  Office as it become available.
in 2005, 17.8% in 2006 and 13.1% in 2007. This rapid
increase reflected strong economic growth in Alachua                  The Property Appraiser’s values are subject to
County and the growing popularity of the University of                adjustment by the Value Adjustment Board after the
Florida and North Central Florida properties. However,                budget is adopted. Since these adjustments impact the
these growth rates are unlikely to be sustained in the                tax base, ad valorem tax revenues may differ from initial
future considering rapid deterioration of the housing                 budget estimates.
market.
                                                                      The Ad Valorem Taxes chart below shows the changes
A State of Florida property tax referendum that is on the             in the County’s ad valorem tax revenues for the
ballot for January 29, 2008, would increase both                      Countywide, MSTU, and Alachua County Forever ad
homestead and tangible personal property tax                          valorem taxes. The county-wide general fund ad
exemptions, which would further impact revenues                       valorem tax rate was reduced from 8.8887 mills in
collected through ad valorem taxes.                                   FY2007 to 7.6468 mills in FY2008 pursuant to the
                                                                      property tax reform mandated by the Florida State
Construction markets respond to interest rate changes                 Legislature. Ad valorem millage rate for Unincorporated
and general changes in economic conditions with a lag.                Services MSTU went down from 0.4470 in FY2007 to
Property tax rolls are based on land and structure                    0.3869 in FY2008. Fire Protection MSTU millage was
                                  st                                  reduced from 1.2531 to 1.1077 and Law Enforcement
values that existed on January 1 . Ad valorem revenue
growth would, therefore, respond in the following years               MSTU millage rate was reduced from 1.7676 to 1.5329.
to the deteriorating economic conditions and slowing
construction permitting in a current year.                            The Alachua County Forever tax was adopted in
                                                                      FY2004 at 0.25 mills and is not subject to the State-
In October of 2007, the median sale price of a single-                mandated property tax reform.
family home in the Gainesville Metropolitan Statistical                                                               Ad Valorem Taxes - All Funds, FY02-08
Area (MSA), which includes Alachua and Gilchrist
                                                                                                   $140,000,000
Counties, was down by 12.0% from October of 2006,                                                                                                                                    $115,438,168 $113,187,697
                                                                                                   $120,000,000
and the sales volume was down by 16.0%. Given rising
                                                                             Millions of Dollars




                                                                                                                                                                          $99,861,173
foreclosure rates, reduced availability of mortgage                                                $100,000,000
                                                                                                                                              $81,628,553
                                                                                                                                                            $88,945,780
                                                                                                                                $72,594,142
credit, tighter lending requirements and rising real                                                $80,000,000
                                                                                                                  $68,420,389

estate inventories, housing market conditions are likely                                            $60,000,000

to worsen in FY2008.                                                                                $40,000,000

                                                                                                    $20,000,000

The chart below shows the taxable values of new                                                             $0

construction compared to the value of reappraisals.                                                                 FY02
                                                                                                                    Actual
                                                                                                                                    FY03
                                                                                                                                    Actual
                                                                                                                                                FY04
                                                                                                                                                Actual
                                                                                                                                                              FY05
                                                                                                                                                              Actual
                                                                                                                                                                            FY06
                                                                                                                                                                            Actual
                                                                                                                                                                                         FY07
                                                                                                                                                                                        Adopted
                                                                                                                                                                                                     FY08
                                                                                                                                                                                                    Adopted
The increase of new construction from 1996 to 2006,



FY 2008 Adopted Budget                                                                                                                                                    Summary Reports
                                                             2 - 34
                                                                Alachua County Government
                                                      FY 2008 Adopted Budget – Major County Revenues

                                         OTHER TAXES

 The Other Taxes category includes receipts from non-                                                             Local Option Tourist Development Tax – This tax is
 ad valorem sources such as certain types of locally-                                                             imposed primarily on tourist-related resorts and facilities
 imposed gasoline and sales taxes, and tourist                                                                    and provides funding for tourist enhancement activities.
 development taxes. This category accounts for about
 9% of all revenue.                                                                                               Strong tourism markets have boosted the tourist
                                                                                                                  development tax revenues in FY06, when tourist
 Indigent Care Sales Surtax – The Indigent Care Sales                                                             development tax collections exceeded $2 million a year
 Surtax funds Alachua County’s acclaimed Community                                                                for the first time, an increase of 51.2% over FY02
 Health Offering Innovative Care & Educational                                                                    collections. Future changes in this revenue are largely
 Solutions (CHOICES). This surtax was imposed for a                                                               dependent on changes in the hotel occupancy rates,
 7-year period in FY2005 at a rate of 0.25% and                                                                   which in turn depend on the performance of the state
 currently generates approximately $10 million annually.                                                          economy in general, as well as gasoline prices, as
                                                                                                                  many tourists visiting Alachua County travel here by
 Gasoline Taxes – The Taxes revenue classification                                                                car.
                                                th
 includes two gasoline taxes, the Voted (9 Cent)
                                                                                                                                     Tourist Development Tax, FY02-08
 Gasoline Tax and the Local Option (6 Cents) Gasoline
 Tax. An additional local option 5 cent gasoline tax was                                                           $2,500,000                                                                             $2,287,248
 approved by the County Commission in 2007 and will                                                                                                                             $2,062,443

 go into effect on January 1, 2008. Gasoline taxes                                                                 $2,000,000                                      $1,766,014                $1,723,002
                                                                                                                                                      $1,568,483
 collected within Alachua County are distributed among                                                             $1,500,000
                                                                                                                                $1,363,805 $1,497,134

 the County and its nine municipalities.
                                                                                                                   $1,000,000

                                                                                                                     $500,000
                           Gasoline Tax Revenues, FY02-08
                                                                                                                          $0
                                                                                                                                 FY02       FY03       FY04          FY05        FY06    FY07    FY08
$5,000,000                                                                                                                       Actual     Actual     Actual        Actual      Actual Adopted Adopted

$4,000,000

$3,000,000                                                                                                        Communications Services Taxes – In 2001, the State
                                                                                                                  of Florida established the Communications Services
 $2,000,000
                                                                                                                  Tax.    The law replaced and consolidated several
 $1,000,000                                           \                                                           different state and local taxes with a single tax
           $0                                                      Lo cal Optio n Gas Tax                         comprised of two parts: the Florida communications
                                                                5th & 6th Cent Co nsitutio nal Gas Tax            services tax and the local communications service tax.
               l
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                                                          7th Cent Co unty Gas Tax
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                                                                                                                  Communications services include telecommunications,
                                                     al
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                                                                                                                  cable, direct-to-home satellite, and related services.
                 FY




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                                  06
                        FY




                                            op
                                           Ad
                               FY




                                                                                                                  This definition encompasses voice, data, audio, video,
                                         Ad
                                         07

                                      08
                                      FY




                                                                                                                  or any other information or signals, including cable
                                              FY




                                                                                                                  services that are transmitted by any medium, but the
                                                                                                                  local tax does not apply to direct-to-home satellite
 Gas taxes are an important source of funds for road                                                              services.
 network improvement, maintenance, and road
 resurfacing. Like most gasoline taxes, and as shown in                                                           The 2001 legislation also set a default rate for each
 the respective charts, gasoline tax revenues have                                                                locality so that the new law was revenue neutral.
 remained steady over the last several fiscal years due                                                           However, it allowed easy local taxing jurisdiction to levy
 primarily to increased fuel efficiency of automobiles and                                                        its own tax rate on communication services rather than
 other gasoline powered vehicles. It is important to note                                                         use the default rate.
 that this tax is per gallon of gasoline and is not based
 upon the price of the fuel. Starting with FY2003, the 7th                                                        Currently, the rate is 6.9%. The Communications
 cent (Constitutional gas tax) was no longer solely                                                               Services Tax revenues are likely to reflect the rapid and
 dedicated to repayment of Debt Service and therefore                                                             comprehensive         change      occurring     in    the
 became available for budgeting purposes.             Low                                                         communications         industry.    New     technologies,
 elasticity of gasoline demand kept gas tax revenue                                                               particularly internet and wireless, are changing the way
 relatively stable in FY2005 and FY2006. However, high                                                            we use telephones, computers, and television. These
 gasoline prices in FY2007 and beyond are likely to have                                                          changes will continue to complicate the forecasting of
 a negative effect on long-term gasoline demand and,                                                              this revenue. The Office of Management and Budget
 therefore, gasoline tax revenues.                                                                                will continue to use state government forecasts for this
                                                                                                                  revenue.




 FY 2008 Adopted Budget                                                                                                                                                          Summary Reports
                                                                                                         2 - 35
                                                               Alachua County Government
                                                     FY 2008 Adopted Budget – Major County Revenues

                                                                                                              However, a slow down in the local housing market is
This tax is levied in the unincorporated area only. The                                                       likely to impact this revenue source going forward. The
nine municipalities levy their own communications                                                             number of single-family building permits issued in the
services tax.                                                                                                 unincorporated area has fallen by 50% from FY2005 to
                                                                                                              FY2007.
                 Communication Service Tax, FY02-08
                                                                                                                                                                  Issued Building Permits
 $6,000,000                                                                             $5,348,571
                                        $4,871,662
                                                     $5,059,712 $4,926,065 $4,994,586                                              7,000
 $5,000,000
              $4,280,510                                                                                                           6,000




                                                                                                               Number of Permits
 $4,000,000                $3,377,484                                                                                              5,000
                                                                                                                                   4,000
 $3,000,000
                                                                                                                                   3,000
 $2,000,000                                                                                                                        2,000
 $1,000,000                                                                                                                        1,000
                                                                                                                                     -
        $0




                                                                                                                                           93

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                                                                                                                                                                                                                                      04

                                                                                                                                                                                                                                            05
               FY02         FY03         FY04         FY05       FY06    FY07    FY08




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                                                                                                                                                                                                 20

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                                                                                                                                                                                                                         20

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                                                                                                                                                                                                                                           20
               Actual       Actual       Actual       Actual     Actual Adopted Adopted
                                                                                                                                                                                            Years

                                                                                                                                                                      Single Family               Multi-Family             Total
Public Service Tax - The public service tax is a 10%
surcharge on utilities including electric, water, diesel,                                                                                           INTERGOVERNMENTAL REVENUES
and propane. Since the slight drop in FY03 due to a
major annexation, this revenue has been steadily                                                              The County receives 9% of its revenue from
increasing. In future years, it is likely to grow further                                                     intergovernmental sources including federal and state
along with the rates charged by local utilities. However,                                                     grants.
large annexations of unincorporated areas of the
County are likely to have a negative impact on this                                                           Grants – Major grants received by the county include
revenue source.                                                                                               funding for foster grandparents, weed and seed grant,
                           Public Service Tax, FY02-08                                                        Retired Senior Volunteer Program (RSVP), Victims of
                                                                             $6,963,548 $6,944,932
                                                                                                              Crime Advocacy (VOCA), anti-drug programs,
 $7,000,000   $6,455,417                         $6,138,862
                                                                $6,870,878
                                                                                                              environmental issues, and housing grants for
                           $5,909,353 $6,007,120
 $6,000,000                                                                                                   community development and housing rental.
 $5,000,000
 $4,000,000                                                                                                   State-Shared Revenues – Two State-shared revenues
 $3,000,000
                                                                                                              are important sources of funding for the County, the
                                                                                                              State Revenue Sharing and the Local Government Half-
 $2,000,000
                                                                                                              cent Sales Tax.
 $1,000,000
        $0                                                                                                                                               State Shared Revenue, FY02-08
               FY02         FY03         FY04         FY05       FY06    FY07    FY08
               Actual       Actual       Actual       Actual     Actual Adopted Adopted                        $6,000,000
                                                                                                                                                                                                                                      $5,124,897
                                                                                                                                                                                                          $4,761,205 $4,641,028
                                                                                                               $5,000,000                                                        $4,435,577
                                                                                                                                                $3,957,675 $4,074,938 $4,264,000
                                                                                                               $4,000,000
                           LICENSES AND PERMITS
                                                                                                               $3,000,000
Although fees from licenses and permits provide only                                                           $2,000,000
1% of total County revenues, they are worth mentioning
                                                                                                               $1,000,000
because of their relationship to the regulatory functions
of County government and their usefulness in gauging                                                                                     $0
                                                                                                                                                 FY02           FY03          FY04          FY05           FY06    FY07    FY08
activity of growth in related segments of the County’s                                                                                           Actual         Actual        Actual        Actual         Actual Adopted Adopted
economy.
                                                                                                                                           Local Government 1/2 Cent Sales Tax, FY02-08
The chart showing Issued Building Permits illustrates
the improving general health of the local building                                                             $14,000,000
industry after the retrenchment of the late 1980s.                                                             $12,000,000
                                                                                                                                                                                                           $12,069,753 $ 12,200,000      2,1
                                                                                                                                                                                                                                      $ 1 26,248

                                                                                                                                                  $10,057,225   $10,543,038                     0,81 ,1
                                                                                                                                                                                             $ 1 1 71
Increases in local construction activity produced strong                                                       $10,000,000
                                                                                                                                                                              $10,082,260


revenue growth in this area. As in the rest of the nation,                                                             $8,000,000
both residential and commercial construction was
                                                                                                                       $6,000,000
strong in Alachua during the late 1990s and early
                                                                                                                       $4,000,000
2000s. The number of single family building permits
                                                                                                                       $2,000,000
issued County-wide has increased from 963 in 1993 to
1,346 in 2005.                                                                                                                             $0
                                                                                                                                                   FY02          FY03          FY04         FY05            FY06    FY07    FY08
                                                                                                                                                   Actual        Actual        Actual       Actual          Actual Adopted Adopted




FY 2008 Adopted Budget                                                                                                                                                                                      Summary Reports
                                                                                                     2 - 36
                                                                Alachua County Government
                                                      FY 2008 Adopted Budget – Major County Revenues

                                                                                                            subprime mortgage market are expected to have a
The Constitutional Gas Tax is a 2-cent levy shared with                                                     negative impact on this revenue source.
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                                                                       CHARGES FOR SERVICES
percent portion is then distributed to the County. The
other 20 percent is given to the County for the                                                             Charges for Services comprise approximately 14% of
acquisition, construction and maintenance of roads.                                                         budgeted revenue and include receipts from such
This revenue is expected to remain a stable source of                                                       services as ambulance transports, internal service
income.                                                                                                     charges, fees for housing federal prisoners, and
                                                                                                            municipal, commercial and franchise solid waste
                                                                                                            disposal fees. In preparing the County’s annual budget,
              Constitutional Gas Tax and 6th Cent, FY02-08                                                  the departments whose operations are supported by
                                                                                                            these fees provide the estimates of anticipated revenue.
 $3,500,000
                                                     $2,997,224 $2,928,305 $2,987,000                       Departments rely upon past trends and their
                                        $2,839,014                                    $2,877,278
 $3,000,000                $2,727,657                                                                       accumulated expert knowledge to construction these
 $2,500,000                                                                                                 estimates. Over the past several years, the County has
 $2,000,000
              $1,912,432
                                                                                                            had to rely more heavily on this type of revenue.
 $1,500,000
                                                                                                            Solid Waste Residential Assessments – These non-
 $1,000,000
                                                                                                            ad valorem assessments, which appear on the ad
   $500,000
                                                                                                            valorem tax bill, fund residential solid waste collection
         $0                                                                                                 and disposal as well as provide a stable revenue
               FY02         FY03         FY04         FY05       FY06       FY07    FY08
               Actual       Actual       Actual       Actual     Actual    Adopted Adopted                  source. Solid waste assessments began in the mid
                                                                                                            1980s. All residents of the County pay for refuse
                                                                                                            disposal and the fee is determined by residency in an
The County (7th Cent) Gasoline Tax is considered a                                                          incorporated town, the “mandatory collection urban
State-Shared Revenue since its distribution is based on                                                     area” or in the rural areas of the County. Additionally, a
a State-set formula – not based solely on total                                                             management assessment is charged. The majority of
collections within the county of collection.        This                                                    the residents are charged for the quantity of refuse.
revenue, along with other gasoline taxes and road                                                           Franchise haulers are also required to purchase a
network impact fees, is used to finance road network                                                        franchise license. All parties utilizing the transfer station
improvements and maintenance. Prior to FY03, this                                                           pay a tipping fee.
revenue was dedicated solely to repayment of Debt
Service. Starting with FY03, the revenue is available for                                                   Overall, solid waste funding sources for FY2008 are
budgeting for other projects as well.                                                                       expected to rise slightly, mainly due to increased
                                                                                                            volume of tonnage processed related to growth in the
                                                                                                            system and an increased collection assessment rate.
                            County Gas Tax - 7th Cent

 $1,500,000                                                                                                 911 Emergency Service Fee – This fee is paid by
                                                     $1,309,829 $1,304,182 $1,339,001 $1,281,457
                       $1,198,450
                                        $1,247,248                                                          landline telephone subscribers within Alachua County to
 $1,250,000 $1,180,006
                                                                                                            fund the 911 emergency service program. The monthly
 $1,000,000                                                                                                 rate is 50 cents per access line. There is a similar fee
   $750,000
                                                                                                            imposed by the State of Florida on cellular telephones
                                                                                                            subscribers to fund the electronic 911 system. Part of
   $500,000
                                                                                                            this levy is shared with the Counties.
   $250,000

         $0
               FY02         FY03         FY04         FY05       FY06       FY07    FY08                                     FINES AND FORFEITURES
               Actual       Actual       Actual       Actual     Actual    Adopted Adopted

                                                                                                            Fines and Forfeitures now comprise only 0.3% of
                                                                                                            County revenues. Prior to July 1, 2004, these revenues
Documentary Stamp Tax – The State of Florida levies                                                         consisted mainly of court and local ordinance violations
a Documentary Stamp Tax on all real estate                                                                  fines. However, State legislation related to Article V
transactions. Of the total collected in each County,                                                        implementation redirected court fines to the Clerk of the
11.3425 percent is returned to Local Governments to                                                         Circuit Court to carry out court-related functions. This
fund local affordable housing plans. The growth in this                                                     resulted in a revenue loss of approximately $1.2 million
revenue will generally follow the same pattern as                                                           to the County. Offsetting this loss of revenue was a
Building Permits since they are interrelated. However,                                                      decreased cost of providing Court-related services.
mortgage refinancings are also subject to the
documentary stamp tax. The weakening of the housing
market in Alachua County and the collapse of the




FY 2008 Adopted Budget                                                                                                                             Summary Reports
                                                                                                   2 - 37
                                        Alachua County Government
                              FY 2008 Adopted Budget – Major County Revenues


               MISCELLANEOUS REVENUES

Miscellaneous Revenues account for approximately 5%
of total revenues. Interest, special assessments and
impact fees account for the majority of revenues in this
category. In addition to the revenues detailed below,
this category also includes rental income, sale of
surplus equipment, property and land, and contributions
and donations. The County does not currently 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 – Changes due to Article V have
affected the County receipt of this revenue. In Alachua
County, the Clerk of the Court generally returns a
portion of these earnings to the County.

Impact Fees – Impact fees on new construction were
implemented in March, 2005, to finance capital facilities
needed to maintain service levels in areas of growth,
including roads, parks and fire. Fees are conservatively
estimated, since credits for contributions may be used
in place of paying fees and for construction of
affordable housing.

In 2007, the Board of County Commissioners voted to
increase transportation impact fees on new construction
over the next several years. The increased fees will go
into effect mid-year in FY2008 and will gradually
increase in subsequent years to reflect the actual cost
of providing government services to new construction.

Overall revenues are estimated to increase slightly due
to ongoing unincorporated area development.




FY 2008 Adopted Budget                                                         Summary Reports
                                                            2 - 38
                                        Alachua County Government
                            FY 2008 Adopted Budget - Interfund Transfers Summary



TRANSFERS OUT                           AMOUNT          TRANSFERS IN                      AMOUNT
001      GENERAL FUND                  $ 65,900,061     085    EMERGENCY MANAGEMENT            28,842
                                                        091    FIRE RESCUE OPERATIONS       5,333,248
                                                        144    COMBINED COMM. CTR           1,899,818
                                                        149    GAS TAX-ROAD AND BRIDGE      1,900,000
                                                        171    SUPERVISOR OF ELECTIONS      1,859,354
                                                        253    METAMORPHOSIS                  192,897
                                                        255    METAMORPHOSIS                  171,063
                                                        025    FDLE VOCA Grant                 70,234
                                                        026    RSVP                           100,996
                                                        019    FOSTER GRANDPARENTS            141,246
                                                        300    CAPITAL PROJECTS             4,650,000
                                                        400    SOLID WASTE                    160,000
                                                        NA     CLERK OF THE COURT           2,301,261
                                                        NA     PROPERTY APPRAISER           4,402,364
                                                        NA     SHERIFF                     42,688,738

008      MSTU-UNINCORPORATED              1,295,000     300    CAPITAL PROJECTS              400,000
                                                        001    GENERAL FUND                  895,000

009      MSTU-LAW ENFORCEMENT            17,493,195     144    COMBINED COMM. CTR           1,289,161
                                                        NA     SHERIFF                     16,204,034

011      MSTU-FIRE                       11,872,963     091    FIRE RESCUE OPERATIONS      11,269,413
                                                        144    COMBINED COMM. CTR             203,550
                                                        300    CAPITAL PROJECTS               400,000

073      OTHER JUVENILE PROGRAMS             74,077     NA     SHERIFF                         74,077

091      FIRE RESCUE OPERATIONS             100,000     001    GENERAL FUND                  100,000

144      COMBINED COMM. CTR               6,985,061     NA     SHERIFF                      6,985,061

149      GAS TAX USES                     1,618,006     341    TRANSPORTATION               1,618,006

159      LAW ENFORCEMENT TRAINING           115,000     NA     SHERIFF                       115,000

174      E-911 RECURR & NONRECURR           100,000     144    COMBINED COMM. CTR            100,000

257      CRIME PREVENTION                    11,400     NA     SHERIFF                         11,400

295      2003 ACFORVER BOND                 494,000     292    POOLED COMMERCIAL PAPER       494,000

296      2006 GAS TAX REVENUE BOND        4,732,842     149    GAS TAX-ROAD AND BRIDGE      4,732,842

297      2007 PUBLIC IMPROVEMENT         10,494,761     001    GENERAL FUND                 7,346,332
                                                        008    MSTU-UNINCORPORATED            393,554
                                                        009    MSTU-LAW ENFORCEMENT         1,574,214
                                                        011    MSTU-FIRE                    1,180,661

300      CAPITAL PROJECTS                   781,984     297    2007 PUBLIC IMPROVEMENT       781,984

318      PARKS & RECREATION CAPITA          847,150     297    2007 PUBLIC IMPROVEMENT       847,150

403      COLLECTION CENTERS                 108,500     400    SOLID WASTE                   108,500

405      WASTE MANAGEMENT                   939,163     403    COLLECTION CENTERS            939,163


TOTAL TRANSFERS                        $123,963,163                                      $123,963,163

                                                      2 - 39
FY2008 Adopted Budget                                                                      Summary Reports
                                       Alachua County Government
                          FY 2008 Adopted Budget – County’s Ending Fund Balance


In reviewing the Adopted Budget for FY08, the reader will notice that the County’s practice is to appropriate all of
the beginning fund balances and all revenues and other sources. As a result, 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 September 30, 2008, can be looked at in two ways: on a
budgetary basis and on a projected year-end basis.

From a budgetary basis standpoint, Florida State law requires a balanced budget, so a significant portion of the
adopted budget is placed in reserves. Since these reserves cannot 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. There is $30,765,251 in reserves budgeted for FY08.

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 experience 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 determined. Excess revenues for local governments in Florida may result from a statutory
requirement that governments appropriate 95% of certain revenues. While a 95% factor may be reasonable for
ad valorem collections, where adjustments to the tax roll and discounts for early payment result in collections of
about 95%, it generally 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
reserves and project what portion of the expenditures will be spent and what level of the reserves will not be
appropriated through budget amendments during the fiscal year.

The following table presents a simplified and conservative major fund examination of ending fund balances.

The first column reflects the budgeted beginning fund balance.

The second column reflects budgeted revenues.

The third column reflects estimated expenditures and other uses, including reserves. All authorized positions are
budgeted at 100% for the year. However, due to a variety of factors, primarily turnover, not every department will
use the 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 allocation by year end,
so there is always 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 contracts where not all 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 of each year, which reflects a somewhat conservative projection of fund balance as of
September 30, 2008, is column one plus column two, less column three. The total for all funds is $4,000,000 in
FY08.




FY 2008 Adopted Budget                                                                             Summary Reports
                                                        2 - 40
                                       Alachua County Government
                              FY 2008 Adopted Budget - Ending Fund Balance


                                         BEGINNING         REVENUES/      EXPENSES/         ENDING
               DESCRIPTION             FUND BALANCE         SOURCES         USES         FUND BALANCE

  General Fund                             $11,096,888     $117,331,084   $124,427,972      $4,000,000

  Special Revenue Funds:
  MSTU - Unincoporated                       $801,250        $6,047,848     $6,849,098              $0
  MSTU - Law Enforcement                    $1,291,919      $17,434,604    $18,726,523              $0
  MSTU - Fire Protection                     $988,250       $12,564,764    $13,553,014              $0
  CHOICES                                           $0       $9,819,169     $9,819,169              $0
  MSBU - Refuse Collection                   $875,988        $5,158,591     $6,034,579              $0
  Gas Tax                                   $1,500,000      $10,946,509    $12,446,509              $0
  Murphree Library Fund                         $4,370          $85,400        $89,770              $0
  Other Special Revenue Funds               $1,393,817      $41,200,884    $42,594,701              $0

  Debt Service Funds:
  Pooled Commercial Paper Program              $89,000        $494,000       $583,000               $0
  2003 Alachua County Forever G.O. Bond     $1,729,667       $3,138,264     $4,867,931              $0
  2006 Gas Tax Revenue Bond                  $769,905        $5,578,036     $6,347,941              $0
  2007 Public Improvement Revenue Bond      $2,439,643      $13,815,382    $16,255,025              $0

  Capital Projects Funds                            $0      $10,434,863    $10,434,863              $0

  Enterprise Funds                         $11,040,978      $15,752,578    $26,793,556              $0

  Internal Service Funds:
  Computer Replacement                       $577,097         $655,000      $1,232,097              $0
  Self Insurance                            $3,303,031       $1,954,774     $5,257,805              $0
  Fleet Management                           $821,742        $4,555,793     $5,377,535              $0
  Telephone Service                          $437,981        $1,024,360     $1,462,341              $0
  Vehicle Replacement                        $338,731        $2,042,531     $2,381,262              $0
  Health Insurance                          $2,453,020      $16,226,482    $18,679,502              $0

  Housing Finance Authority                         $0        $243,442       $243,442               $0

  TOTALS                                   $41,953,277     $296,504,358   $334,457,635      $4,000,000




                                                  2 - 41
FY 2008 Adopted Budget                                                                     Summary Reports
                                   Alachua County Government
                         FY 2008 Adopted Budget - County Reserve Summary




Fund #       Fund Name                                                     Reserves
  001        General Fund                                              $    6,997,698.00
  002        TD-VCB                                                    $             -
  008        MSTU-Unincorporated Services                              $      352,277.00
  009        MSTU-Law Enforcement                                      $    1,004,523.00
  010        CHOICES Program                                           $             -
  011        MSTU - Fire Protection Service                            $      809,841.00
  057        Sugarfoot Preserve Special Assessment                     $        3,100.00
  076        Court Technology 28.24                                    $      128,865.00
  091        Fire Rescue Services                                      $             -
  126        E911 Wireless Fund                                        $      245,692.00
  148        MSBU-Refuse Collection                                    $    1,328,139.00
  149        Gas Tax                                                   $      456,847.00
  174        E-911 Recurring & Non-Recurring                           $      171,888.00
  236        FDEP Hazardous Waste Cooperation                          $             -
  290        1995 Public Improvement Refund Bond                       $             -
  294        1999 Public Improvement Revenue Bond                      $             -
  296        Gas Tax Revenue Bond, Series 2006                         $      230,632.00
  297        2007 Public Improvement Revenue Bond                      $      823,495.00
  334        Facilities Statute 318.18                                 $      650,000.00
  400        Solid Waste System                                        $    3,893,043.00
  403        Collection Centers                                        $      177,295.00
  405        Waste Management Assessment                               $      206,763.00
  406        Closure/Post-Closure                                      $    4,270,664.00
  410        Permits & Development Fund                                $      355,351.00
  500        Computer Replacement                                      $      717,097.00
  501        Self Insurance Fund                                       $    1,837,288.00
  503        Fleet Management                                          $    1,154,243.00
  504        Telephone Service                                         $      383,942.00
  506        Vehicle Replacement                                       $      473,000.00
  507        Health Insurance                                          $    3,390,768.00
  508        Vehicle Replacement - Gas Tax                             $      702,800.00

                                                  Total Reserves            30,765,251




FY 2008 Adopted Budget                                                                     Summary Reports
                                                     2 - 42
                              Alachua County Government
                           FY 2008 Adopted Budget Document




                        Operations &
                          Funding
                           Guide




FY2008 Adopted Budget                   3-1                  Operations & Funding
                                     Alachua County Government
                              FY 2008 Adopted Budget – Financial Policies


Comprehensive Financial Policies

The following policies establish the framework for the County’s overall financial planning and
management. These policies show the citizens, credit rating industry and prospective investors (bond
buyers) the County’s commitment to sound financial management and fiscal integrity. These policies
also improve the County’s fiscal stability by helping County officials plan fiscal strategy in a consistent
manner. Adherence to adopted financial policies promotes sound financial management.

General Financial Goals

General financial goals are:
   • To maintain the financial viability of the County in order to ensure adequate levels of County
      services.
   • To maintain financial flexibility in order to continually adapt to local and regional economic and
      demographic changes.
   • To maintain and enhance public infrastructure in order to provide for the health, safety and
      welfare of the County’s citizens.


Operating Budget Policy

The County will establish and maintain practices for the administration and amendment of the annual
budget.

Budget Requests

The County shall establish a two-year budget process to:

   1. Develop a proposed and planned budget covering a two-year period to include personal
      services, operating, capital outlay, and non-operating categories.

   2. All Board Departments shall submit a two-year budget request in the manner and form
      prescribed by the Office of Management and Budget no later than the date set forth in the
      budget instruction manual.

   3. All Constitutional Officers shall submit a two-year budget request in the manner and form
      prescribed by the Office of Management and Budget no later than May 1st in accordance with
      Florida Statutes, Chapter 129.03(2), as amended.

Budget Amendments

Budgetary levels of authority are as follows:

   1. Budget Transfer:
         a. Transfers requested within a major expenditure category, between major expenditure
            categories, and/or between divisions within the same Department, or between activity
            codes within the same department require approval by the Director of the Office of
            Management and Budget.
         b. Transfers within the same Department and Fund of a Constitutional Officers’ budget
            require only the approval of the Constitutional Officer, except as prohibited in Chapter


FY 2008 Adopted Budget                                                                  Operations & Funding
                                                    3-2
                                    Alachua County Government
                             FY 2008 Adopted Budget – Financial Policies


              129.06(5) F.S. for Officers who are not seeking reelection or have not been reelected.
           c. The Office of Management and Budget will provide the Board with a quarterly report of
              all budget transfers in excess of $25,000 that are approved within this policy.

   2. Budget Amendment:
         a. Appropriations related to prior year encumbrances and capital projects not completed
            will be submitted to the Board of County Commissioners as a budget amendment
            October each fiscal year. The total carry forward amounts will be reported in the prior
            year CAFR as reserves of fund balances.
         b. Amendments between Departments or from the Reserve for Contingency require Board
            of County Commission approval, except for all capital project funds with multiple
            departments/divisions which require approval from the Director of the Office of
            Management and Budget.
         c. Establishing a budget for revenues that were not anticipated during the annual budget
            process requires that the Board of County Commissioners adopt a resolution to
            recognize the revenue, appropriate the revenue, and establish a new fund if appropriate.
         d. Upon completion of the prior fiscal year’s Comprehensive Annual Financial Report, the
            operating budget may be adjusted to reflect actual beginning fund balances if deemed
            necessary by the Director of the Office of Management and Budget. Audited fund
            balances that are less than the budgeted amount will be adjusted during the mid-year
            process to prevent spending of resources not available. Amendments not specifically
            authorized in Chapter 129.06(2) (a-e) F.S. require the amendment be authorized by
            resolution or ordinance of the Board of County Commissioners and adopted following a
            public hearing. The public hearing must be advertised at least two (2) days, but not more
            than five (5) days, before the date of the hearing. The advertisement and adoption
            procedures are similar to those required for adoption of the annual budget.


Appropriation Policy

Budget appropriations will be made as follows:

   1. Appropriations will be made at the major expenditure category: personal services, operating
      expense, capital outlay, debt service, grants and aids, and non-operating expenses.
   2. The Office of Management and Budget will ensure that the application of the indirect charges,
      as determined by the County’s consultant, do not adversely affect the provision of services of
      the fund receiving the indirect charge.
   3. A fund for private, not-for-profit outside agencies shall be maintained with an annual
      appropriation. All agencies seeking funding from the Board should do so during the annual
      open application process through the Community Support Services Department and the Outside
      Agency Funding Advisory Board.
   4. All requests to fund discretionary court programs shall be approved by the Board and will
      include a fiscal impact analysis prepared by the Office of Management and Budget. In addition,
      an analysis of the cumulative funding of discretionary court programs will be provided to the
      Board during the annual budget process.


Performance Measurement

The County will continue to integrate performance measures in the budget and monitor the progress
toward meeting performance objectives.

FY 2008 Adopted Budget                                                             Operations & Funding
                                                 3-3
                                      Alachua County Government
                               FY 2008 Adopted Budget – Financial Policies




Revenue Policy

   1. Office of Management and Budget will estimate revenues as early as possible in the budget
      process in order to provide expenditure guidelines. The Board of County Commissioners will
      establish the County's budget priorities based upon the revenue estimates and expenditure
      guidelines.

   2. The budget shall be balanced; the total estimated receipts (including balances brought forward)
      shall equal the total appropriations and reserves in accordance with Chapters 129 and 200 F.S.

   3. In general, current operating revenue should be sufficient to support current operating
      expenditures, with adjustments made to budgeted fund balance or appropriations if necessary.

   4. In recognition of the overall dependence on ad valorem taxes, the County will strive to develop a
      diversified and stable revenue system.

   5. “Earmarking” of available revenues that would unnecessarily restrict the full range of potential
      uses of such revenues will be avoided. The use of various funds, however, will be consistent
      with generally accepted accounting principles and Chapter 129.02 F.S.

   6. One-time revenues will be utilized to fund one-time expenditures wherever possible. If one-time
      revenues are assigned to pay for recurring expenditures then a three to five year plan for
      transferring the expenditure to a recurring revenue source will be adopted by the County as a
      part of the budget process in the initial year.

   7.    The Board of County Commissioners is authorized to establish and collect fees and charges for
        certain services rendered by the County. These services are available to all residents of the
        County but are not needed by the majority of residents, therefore, those utilizing the services
        are charged for the service. All fees and charges are to represent a reasonable reimbursement
        to the County for its actual cost in providing a County service. All requested changes to the
        Schedule of Fees and Charges during the fiscal year are presented to the Board of County
        Commissioners for its review and approval.

        A fee schedule is therefore adopted and amended by resolution each fiscal year. The County
        will annually recalculate the full cost of activities, including direct and indirect costs, currently
        supported by user fees and charges to identify the impact of inflation and other cost increases.
        Supporting documentation showing calculations for fees charged will be submitted by
        Departments as part of the annual budget process. Departments shall retain supporting
        documentation for a period of two (2) years. A thorough review of the County wide fee schedule
        will be conducted bi-annually by either a consulting firm or through the Office of Management
        and Budget.

        Service Alignment: Knowing what a program or activity costs, and understanding what benefits
        are derived from these programs or activities, allows the County to make informed funding
        decisions.

        Departments shall utilize performance measures in order to track performance, support
        operational improvement, and determine effective use of resources for each program.



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       Budget Issue Requests for New or Expanded Programs: When new programs or increased
       levels of service are proposed as a Budget Issue, Departments will identify any applicable
       Federal or State mandates; outline client benefits and strategic Initiatives; demonstrate
       alignment to organizational goals, objectives, and agreements; identify related health and
       safety issues; demonstrate conformance to industry/professional standards; identify all funding
       sources, including fees or tax increases needed to partially or fully fund the program or service.
       Also document any offsetting revenue or cost avoidance associated with this issue as well as
       consequences of not funding.


   8. A Municipal Services Taxing Unit (MSTU) shall be established by ordinance to provide for
      unincorporated services. This fund shall be administered by the Board and follow the
      established reserve for contingency policy. Current policies for estimating revenues and
      appropriating expenditures shall be applied to this fund. Public and Communications Services
      Taxes shall be shared between both MSTU’s. The MSTU for unincorporated services shall
      receive 50% of these estimated operating revenues. This allocation shall be reviewed on an
      annual basis.

   9. A Municipal Services Taxing Unit (MSTU) for law enforcement services shall be established by
      ordinance. This fund shall be administered by the Board and appropriated for law enforcement
      activities. Current policies for estimating revenues and appropriating expenditures shall be
      applied to this fund. Public and Communications Services Taxes shall be shared between both
      MSTU’s. The MSTU for unincorporated services shall receive 50% of these estimated operating
      revenues. This allocation shall be reviewed on an annual basis.

   10. Vehicle/Fleet Replacement surplus sale proceeds, insurance claims, and investment income will
       be maintained within the applicable Vehicle Replacement Fund to help offset future vehicle and
       equipment costs.

Expenditures Policy

   1. Current operating expenditures should not exceed current operating revenues. When current
      operating expenditures exceed current operating revenues adjustments will be made in the
      subsequent years’ budget.

   2. The financial impact associated with new programs or program modifications will be analyzed
      and determined prior to adoption by the Board.

   3. Internal Service Funds will be self-supporting whenever possible.

   4. Grant applications to fund services/programs with state or federal funds will be reviewed by the
      Office of Management and Budget and the County Manager, with significant consideration given
      to:
          a. the cost of administering the grant relative to the amount of the grant,
          b. the availability of matching funds and,
          c. the extent to which locally generated funds will be required to support the program when
              the grant funding is no longer available.
      A recommendation will be presented to the Board.

   5. Travel reimbursement policies have been adopted in accordance with Chapter 112.06 (14)
      Florida Statutes.

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   6. Unincorporated Participants in Urban Recreational Services Grant Program

        An annual appropriation of $200,000 for a County funded grant program for Alachua County
       municipalities with populations less than 100,000 people. The grant program requires matching
       funds from the municipalities. The funds will be issued to municipalities to assist in providing
       recreational program services for unincorporated residents of Alachua County. Following are the
       Program requirements and procedures:

       Municipalities within Alachua County may request recreational program funding assistance
       during the County’s two year budget planning cycle. Requests may be submitted for funding
       from the first and/or second year of the two year budget. Funding requests must be received by
       March 1st prior to the first fiscal year of the two year budget. For example, for the FY08 and
       FY09 budget, the deadline for municipalities to submit funding requests to the County Manager
       will be March 1, 2007.

       The following information must be submitted with a municipality’s funding request and must be
       approved by their City Manager. Municipalities meeting the eligibility criteria set forth below may
       combine their efforts for better coordination and cost efficiencies in providing recreation
       services. Combined efforts will need written approval of the City Managers of the municipalities
       participating in the cooperative effort. Interlocal agreements between the municipalities will be
       required for combined program efforts.

       All county funding is for the direct provision of recreation programs and can not be used for
       maintenance of facilities, capital improvements, infrastructure needs, or permanent employees’
       payroll.

       Eligibility Criteria
       For municipalities to be eligible for the Unincorporated Participants in Urban Recreational
       Services Grant Program they must meet the following criteria:
           • Have a population less than 100,000.
           • Provide their own basic municipal services (police and fire), participate in the appropriate
               Municipal Services Taxing Unit (MSTU), or fire assessment, and/or pay a direct
               contribution equivalent to that of residents of the unincorporated area MSTU.
           • Have high participation (greater than 30%) by county unincorporated residents in
               municipal recreation programs.
           • Have an active and significant recreation volunteer program that encourages and
               includes both incorporated and unincorporated residents in all aspects of the volunteer
               program and activities.
           • Seek other grant opportunities to further their park development and recreation programs.

       Municipalities must provide the County with supporting documentation verifying they meet the
       above eligibility requirements. An eligible municipality’s funding request will be incorporated into
       the County’s budget evaluation process and will be prioritized along with funding requests by
       other municipalities.

       Submittal Requirements
       Requests submitted by municipalities shall include:
          1. A narrative describing the philosophy of the recreation provider/agency.
          2. A list of the programs to be offered that includes:


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                   o    A detailed description, site location, and purpose of each program.
                   o    The dates each program will be offered.
                   o    Detailed estimated program costs.
                   o    Amount and type of other funding sources.
                   o    The anticipated number of participants and teams if applicable for each proposed
                        program.
                              Estimate the number of unincorporated and incorporated participants.
                              These numbers will need to be verified when a funded program is operated.
           3.   A description how the project meets the needs of unincorporated citizens.
           4.   Documentation showing how the Project will be programmed and operated for the
                benefit of the citizens.
           5.   The proposed fee structure for participation in the programs.
           6.   Assurance that the municipality will not have differential recreation policies and
                procedures, charge a differential fee, nor treat unincorporated residents differently than
                incorporated residents for use of recreation facilities or participation in recreation
                programs and activities.
           7.   Documentation showing that the balance of the Project funding is in place:
                    o Show amount of local funding
                    o Show amount of other funding and source(s)

           An Interlocal Agreement with the municipality(ies) for the grant funding will be required.
           Funding for the Project will be provided to the municipalities as reimbursement or progress
           payments. Funding will not be provided in advance.

Capital Management Policies

The Capital Improvement Program (CIP) shall consist of projects/equipment with a cost estimate of at
least $25,000 and an asset life of at least five (5) years. A CIP project, under this definition, is intended
to include those projects that involve a new purchase of capital outlay, infrastructure and any new
construction or renovation County infrastructure. The purchase of vehicles or equipment within an
existing replacement fund or which are on a fleet replacement schedule, which must be submitted
during the budget process, shall not constitute a CIP project.

   1. Annually, a five-year Capital Improvement Program (CIP) will be developed. The CIP will be
      consistent with and implement the Capital Improvement Element (CIE) of the County’s
      Comprehensive Plan. The CIE established Level of Service Standards for facilities required by
      law to address the impacts of development, level of service guidelines for other public facilities,
      and priorities for capital improvement projects. (See Chapter 163.3177(3) F.S. and capital
      improvement of Alachua County Comprehensive Plan adopted by Ordinance 91-17 as
      amended). Projects needed to maintain adopted Level of Service Standards shall be financially
      feasible, with identified funding sources based on current revenue projections for the five year
      period.

   2. The first year of the five year Capital Improvement Program will be used as the basis for formal
      fiscal year appropriations during the annual budget process. Appropriations made in prior years
      for which expenditures have not been incurred nor projects completed, will be reevaluated and
      incorporated into appropriations for the new fiscal year.

   3. Each Capital Improvement Program budget will include a reserve for contingency for each
      project, if appropriate. The reserve should be between 5% and 10% of the estimated project
      cost.

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   4. Capital improvement life cycle costs will be coordinated with the development of the Operating
      Budget. Future operating, maintenance, and replacement costs associated with the new capital
      improvements will be forecast, matched to available revenue sources, and included in future
      operating budgets. If the County is unable to provide for future operating costs the project will be
      delayed until the operating costs can be funded.

   5. The County will maintain the replacement plan and the internal service funds that provide for the
      acquisition/replacement of fleet, computers, and designated equipment. The replacement plan
      and funds will be maintained in such a way as to minimize the impact on other funds. It is the
      intent of the funds to capitalize as many purchases as appropriate under the County’s
      capitalization guidelines.

   6. The county will utilize a combination of Debt and pay as you go financing for capital projects.
      The particular funding mechanism for each project will be determined and included in the CIP.

   7. An annual appropriation to the Technology Fund shall be included in the CIP for enterprise
      capital projects. This investment in technology will be used to fund long-term needs and can
      serve as a revenue source for related debt service payments. Expenditures from this fund shall
      be coordinated by the Director of Information and Technological Services.

   8. An Economic Development Capital Fund shall be maintained with an annual appropriation
      included in the CIP. Expenditures from this fund will be restricted to capital projects that benefit
      the community and will remain in Alachua County.

   9. Capital expenditures for court-related facility needs should be funded first from revenue
      generated through the collection of a traffic citation surcharge as provided for by Chapter 318.18
      (13) (a) F. S. and Section 123.20 of Alachua County Code. Project priorities will be established
      through the annual CIP process and will be coordinated with the affected Constitutional Offices.

   10. A Transportation Trust Fund shall be maintained with an annual transfer from the General Fund.
       This will be a dedicated revenue stream for capital transportation related projects eligible under
       fuel tax funding, such as roads or multi-modal improvements and maintenance.

   11. Competitive Municipal Park Grant Program

       An annual appropriation of $200,000 for a County funded Capital Improvement Grant Program
       for Alachua County municipalities with populations less than 100,000 people. The grant program
       requires matching funds from the municipalities. The grant funds will be issued to municipalities
       to assist in the construction of capital park facilities. Following are the Grant Program
       requirements and procedures:

       Municipalities within Alachua County may request capital recreation funding assistance during
       the County’s two year budget planning cycle. Requests may be submitted for funding from the
       first and/or second year of the two year budget. Funding requests must be received by March 1st
       prior to the first fiscal year of the two year budget. For example, for the FY08 and FY09 budget,
       the deadline for municipalities to submit capital funding requests to the County Manager will be
       March 1, 2007.

       The following information must be submitted with a municipality’s funding request and must be
       approved by their City Commission. Municipalities meeting the eligibility criteria set forth below

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       may combine their efforts for better coordination and cost efficiencies in providing recreation
       capital improvements. Combined efforts will need written approval of the City Commissions of
       the municipalities participating in the cooperative effort. Interlocal agreements between the
       municipalities will be required for combined efforts.

       Eligibility Criteria
       For municipalities to be eligible for the Competitive Municipal Park Grant Program they must
       meet the following criteria:
           • Have a population less than 100,000.
           • Provide their own basic municipal services (police and fire), participate in the appropriate
               Municipal Services Taxing Unit (MSTU), or fire assessment, and/or pay a direct
               contribution equivalent to that of residents of the unincorporated area MSTU.
           • Have high participation (greater than 30%) by county unincorporated residents in
               municipal recreation programs.
           • Have a significant and active recreation volunteer program that includes and encourages
               participation of incorporated and unincorporated residents in all aspects of the volunteer
               program and activities.
           • Seek other grant opportunities to further their park development and recreation programs.

       Municipalities must provide the County with supporting documentation verifying they meet the
       above eligibility requirements. An eligible municipality’s funding request will be incorporated into
       the County’s Capital Improvement Program evaluation process and will be prioritized along with
       funding requests by other municipalities.


       Grant Submittal Requirements
       Requests submitted by municipalities shall include:
          1. A detailed description, location, and purpose of the Project. The Project may be one or
              more facilities, a phase of a larger recreation project, or a complete recreation project. If
              the funding request is for a portion of a larger recreation project provide information
              about the complete project and identify the facilities for which funding is being requested.
          2. A detailed description showing how the Project meets the goals of the municipality’s
              Comprehensive Plan.
          3. The municipality’s City Commission approved Capital Improvement Program list that
              includes the Project.
          4. A description how the project meets the needs identified in the Countywide Recreation
              Master Plan.
          5. A description how the project meets the needs of unincorporated citizens.
          6. Documentation showing how the Project will be programmed and operated for the
              benefit of the citizens.
          7. The proposed fee structure for use of the facilities and programs.
          8. Assurance that the municipality will not have differential recreation policies and
              procedures, charge a differential fee, nor treat unincorporated residents differently than
              incorporated residents for use of the facilities or participation in recreation programs and
              activities.
          9. Documentation that the Project has all the necessary Federal, State, and local permits
              and is ready to be bid for construction.
          10. Documentation that the Project is scheduled for completion within one year.
          11. Documentation showing that the balance of the Project funding is in place:
                  o Show amount of local funding


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                  o Show amount of other funding and source(s)
           12. Assurances and documentation showing how the project will be properly maintained and
               operated.
                  o Staffing and organizational chart
                  o Operation and maintenance budget
           13. Assurances that the Project will be used for the intended recreational purpose for a
               minimum of 20 years.

       An Interlocal Agreement with the municipality(ies) for the grant funding will be required. Funding
       for the Project will be provided to the municipalities as reimbursement or progress payments.
       Funding will not be provided in advance.



Debt Management Policies

Debt management policies are intended to provide a comprehensive and viable debt management
policy which recognizes the capital improvement needs of the County as well as the taxpayers’ ability to
pay while taking into account existing legal, economic, financial, and debt market considerations.

The County has a capital planning and financing system for use in preparing a multi-year capital
improvement plan, which is adopted by the Board of County Commissioners as a part of the County’s
budget process. No County debt issued for the purpose of funding capital projects will be authorized by
the Board of County Commissioners unless it has been included in the capital improvement plan or until
the Board of County Commissioners have modified the plan.

Purposes of Debt Issuance

           •   The County will issue long-term debt only for the purposes of constructing or acquiring
               capital improvements (specifically, the approved schedule of capital improvements), for
               making major renovations to existing capital improvements, and for refunding
               outstanding debt when sufficient cost savings can be realized or it is advantageous to do
               so.

           •   The County may also enter into long-term leases for the acquisition of major equipment
               when it is cost justifiable to do so.

           •   Conduit debt shall be issued/sponsored for activities (such as economic development,
               housing, or health facilities) that have a general public purpose and are consistent with
               the County’s overall service and policy objectives. All conduit financings must insulate
               the County completely from any credit risk or exposure and must be approved by the
               County’s bond counsel and financial advisor before being submitted to the Board of
               County Commissioners for authorization and implementation.


   1. Financing Requirements
         a. Capital improvements related to enterprise fund operations should be financed solely by
             debt to be repaid from user fees and charges and other legally available sources
             generated from the respective enterprise fund’s operation.
         b. Capital improvements not related to enterprise fund operations shall be financed by debt


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              to be repaid from legally available revenue sources pledgeable for same.
           c. Cash surpluses, to the extent available and appropriable, will be used to finance
              scheduled capital improvements if it is deemed to be the best financing method for that
              particular improvement.
           d. Revenue sources will be pledged for debt only when legally available and, in those
              situations where they have previously been used for operation and maintenance
              expenses/ general operating expenditures, they will be pledged for debt only when other
              sufficient revenue sources are available to replace same to meet operation and
              maintenance expenses/ general operating expenditures as deemed appropriate by the
              Board of County Commissioners.
           e. Where possible, capital expenditures will be funded through pay-as-you-go programs,
              debt restructuring and alternative financing mechanisms, such as state loan programs or
              federal pilot projects.

   2. Maturity Limitations
         a. All capital improvements financed through the issuance of debt will be financed for a
             period not to exceed the useful life of the improvements, but in no event to exceed 30
             years.
         b. All capital improvements financed through lease-purchase obligations will be financed
             for a period not to exceed the useful life of the improvements.

   3.   General Debt Limitations
          a. Rapid debt repayment is a goal of the County’s debt management polices. Each
             borrowing will be structured to repay principal as rapidly as the amount of the pledged
             revenue source will allow. Adjustment in repayment time frames may be modified to
             reflect changes in the interest rate environment, which may argue for shorter or longer
             retirement plans.
          b. The County will, at all times, manage its debt and sustain its financial position in order to
             seek and maintain the highest credit rating possible.
          c. The County will strive to maintain debt ratios within the median range of benchmarks
             (based on Moody’s Indicators for counties of similar size).
          d. The County shall not construct or acquire a public facility if it is unable to adequately
             provide for the identifiable annual operation and maintenance costs of the facility, or it
             must be disclosed.
          e. The County will consider coordinating with other local government entities, to the fullest
             extent possible, so as to minimize the overlapping debt burden to citizens.
          f. The County will ensure that an adequate system of internal control exists so as to
             provide reasonable assurance as to compliance with applicable laws, rules, regulations,
             and covenants associated with outstanding debt.

   4. Debt Issuance Restrictions
         a. The County will market its debt through the use of competitive bid whenever deemed
             feasible, cost effective, and advantageous to do so. However, it is recognized that, in
             some situations, certain complexities and intricacies of a particular debt issue are such
             that it may be advantageous to market the debt via negotiated sale.
         b. The County shall use the services of outside finance professionals selected using
             competitive bid.
         c. Credit enhancements (insurance, letters of credit, etc.) will be used only in those
             instances where the anticipated present value savings in terms of reduced interest
             expense exceeds the cost of the credit enhancement.
         d. In order to maintain a stable debt service burden, the County will attempt to issue debt

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               that carries a fixed interest rate. However, it is recognized that certain circumstances
               may warrant the issuances of variable rate debt. In those instances, the County should
               attempt to stabilize debt service payments through the use of an appropriate stabilization
               arrangement.

   5. Refunding
         a. The County will continually monitor its outstanding debt in relation to existing conditions
            in the debt market and will refund any outstanding debt when sufficient cost savings can
            be realized.
         b. Outstanding debt will be refunded as long as the net present value savings between the
            refunded bonds and the refunding bonds is equal to or greater than three percent
            without extending the maturity of the debt being refunded, unless extenuating
            circumstances would justify a smaller percentage savings (e.g., historically low interest
            rates).
         c. The County may also refund existing debt for the purpose of revising existing bond
            covenants to meet particular organizational and/or strategic needs of the County when it
            is advantageous to do so.

   6. Disclosure Requirements

       It is the policy of the County to endeavor to provide full and fair disclosure in connection with the
       initial sale and distribution of its publicly marketed debt instruments and to provide appropriate
       ongoing secondary market information, in compliance with the requirements of applicable
       federal and state securities laws, rules, and regulations, including Securities and Exchange
       Commission Rule 15c2-12.

   7. Arbitrage Reporting

       Finance and Accounting shall establish a system of record keeping and reporting (or procure
       the services of a company specializing in arbitrage) to meet the arbitrage rebate compliance
       requirements of the federal tax code. This includes tracking investment earnings on bond
       proceeds, calculating rebate payments in compliance with tax law, and remitting any rebatable
       earnings to the federal government in a timely manner in order to preserve the tax-exempt
       status of the County’s outstanding and future debt issues.

   8. Investment of Bond Proceeds

       The investment of bond proceeds shall be governed by the County’s Investment Policy and any
       applicable bond covenants. In the event of conflicting policies, the more restrictive policy shall
       be enforced.

   9. Short-Term and Interim Financing
         a. Bond Anticipation Notes - Where their use is judged by the County/Clerk staff, County’s
             bond counsel and financial advisor to be prudent and advantageous to the County, the
             County may choose to issue Bond Anticipation Notes as a source of interim construction
             financing. Before issuing such notes, takeout financing for such must be planned for and
             determined to be feasible by the Financial Advisor.
         b. Tax (Revenue) Anticipation Notes - Where their use is judged by the County/Clerk staff,
             County’s bond counsel and financial advisor to be prudent and advantageous to the
             County, the County may choose to issue Tax or Revenue Anticipation Notes as a source
             of interim operating financing.

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           c. Other - Where their use is judged by the County/Clerk staff, County’s bond counsel and
              financial advisor to be prudent and advantageous to the County, the County may choose
              to use other short-term financing tools such as a line of credit or pooled commercial
              paper programs.

   10. Debt Affordability Assessment
          a. The Florida Constitution requires that long-term debt pledged by the full faith and credit
              of the County can only be approved by voter referendum. For debt issues to be placed
              on the ballot, the Board must approve both the capital and financing proposals. There is
              no statutory limit on the amount of debt and corresponding tax levy the voters can
              approve. It is the County’s own policy to manage debt within the guidelines identified in
              these policies.
          b. The County Manager has formed the Finance Team to implement debt management
              policies throughout all funds. The Team consists of members including the Director of
              Office Management and Budget, Finance Director, County Manager or designee, County
              Attorney or designee, and the County’s Financial Advisor. The Team will be responsible
              for planning all debt issuance for the County including the use of short-term and long-
              term financing. The County will not enter into financing agreements without first having
              the alternatives reviewed by the Team and a recommendation forwarded to the County
              Manager.

              The Finance Team will be responsible for determining reasonable debt levels for the
       County as part of the annual budget process and capital improvement plan. Each year, the
       Team will review the County’s ability to       absorb and pay for long-term obligations (including
       new bond issues).        The review process will include recommendations on how much new debt
              can be afforded by the County. The Teams recommendations will be            based on an
       analysis of the following measures:
                    i. Total debt service on “Direct Debt” (debt payable from general revenues;
                       including GO Bonds, capital leases, and notes payable) measured as a percent
                       of current General Fund revenue. Debt service costs on “Direct Debt” will not
                       exceed 5% of total General Fund revenue.
                   ii. Total debt service on “Direct Debt” measured as a percent of General Fund
                       operating expenditures. Debt service costs on “Direct Debt” will not exceed 10%
                       of total General Fund operating expenditures.
                  iii. Total debt (includes “Direct Debt” and “Revenue Debt” as a percent of assessed
                       value. Total net direct indebtedness will not exceed 3% of the full valuation of
                       taxable property in the County.
                  iv. Total debt (includes “Direct Debt” and “Revenue Debt”) per capita. Total net
                       direct indebtedness will not exceed $500 per capita.
                   v. Per capita debt as a percentage of per capita income. Per capita debt will not
                       exceed 5% of per capita income.

       The terms “Direct Debt” and “Revenue Debt” used above are defined in GFOA’s
       Recommended Practice for Debt Management Policies as follows:
             Direct Debt – Debt payable from general revenues, including capital leases
             Revenue Debt – Debt payable from a specific pledged revenue source

Inter-fund Loan Policy

Inter-fund Loan Policies are intended to provide parameters and guidance for the management of loans
between funds. Inter-fund loans may be necessary to provide adequate cash flow for reimbursable

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grants and contractual obligations with deferred revenues.

   1. Repayment of any loan shall not exceed one year without approval of the Board of County
      Commissioners. Loans outstanding at fiscal year end will be reported to the Board of County
      Commissioners.

   2. Any fund may receive a total loan of up to $25,000 with approval from the Clerk of the Courts,
      Finance Director, and the Director of the Office of Management and Budget or County Manager.

   3. Any fund may receive a total loan in excess of $25,000 with the approval from the Board of
      County Commissioners.

   4. Due to the receipts of ad-valorem taxes not being sufficiently received until the end of
      November, the County may not have sufficient cash carry forward fund balances to maintain an
      adequate cash flow in the beginning of the fiscal year. Therefore upon the approval from the
      Clerk of the Courts, Finance Director, Director of the Office of Management and Budget, and the
      County Manager, the General Fund or MSTU Fund may borrow short-term from other
      appropriate funds until the receipts of ad-valorem tax revenue provide adequate cash flow. In no
      instance, without approval of the Board of County Commissioners, shall the loan remain unpaid
      past December 31 of the year the loan is made.


Contingency Reserves/Cash Carry Forward Balances

Contingency reserves are established to provide for the following:

   •   Funding for authorized mid-year increases that will provide for a level of service that was not
       anticipated during the budget process;
   •   Funding for unexpected increases in the cost of providing existing levels of service;
   •   Temporary and nonrecurring funding for unanticipated projects;
   •   Funding of a local match for public or private grants;
   •   Funding to off-set losses in revenue caused by actions of other governmental bodies and/or
       unanticipated economic downturns;
   •   Funding to accommodate unanticipated program mandates from other governmental bodies;
   •   Funding for emergencies, whether economic, natural disaster or act of war;
   •   Funding for market and economic fluctuations in enterprise and internal service funds;
   •   Funding for contamination remediation; and
   •   Funding for rate stabilization.

Budgeted Reserve for Contingency

   1. Reserve for contingency requests must be approved by the Board of County Commissioners.
      The Board will use the procedures and evaluation criteria set forth in this policy. Such requests
      will be evaluated to insure consistency with other Board policy; the urgency of the request; the
      scope of services to be provided; the short and long-term fiscal impact of the request; a review
      of alternative methods of funding or providing the services; a review for duplication of services
      with other agencies; a review of efforts to secure non-County funding; a discussion of why
      funding was not sought during the normal budget cycle; and a review of the impact of not
      funding or delaying funding to the next fiscal year.


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                                     Alachua County Government
                              FY 2008 Adopted Budget – Financial Policies


   2. A reserve for contingency will be calculated and established by the Office of Management and
      Budget for each operating fund in an amount not greater than 10% of the total budget and in
      accordance with Chapter 129.01(2) (c) F.S.

   3. The reserve for contingency will be maintained at a level not less than 5% of the General Fund
      or MSTU Fund operating revenues. Recognizing that the minimum of 5% target may not be
      accomplished immediately, the County initiated this policy in FY02 with a 2.0% reserve which
      increased .5% each fiscal moving toward the 5% level as follows:
      • FY05 a minimum of 3.5%
      • FY06 a minimum of 4.0%
      • FY07 a minimum of 4.5%
      • FY08 a minimum of 5.0%

       If the reserve for contingency falls below 50% of the minimum level, the reserves will          be
reestablished over a three fiscal year period.

   4. The reserve for contingency shall be separate from any cash carry forward fund balances.

   5. The County’s budget will be amended at such time as the Board of County Commissioners
      authorizes the use of contingency reserves. All requests for the use of any reserve for
      contingency shall be accompanied by information prepared by OMB showing the year-to-date
      activity of the reserve account as well as the current account balance and the net effect on the
      account balance.

   6. A Vehicle/Fleet Replacement Reserve will be maintained to ensure adequate fund balance
      required for systemic replacement of fleet vehicles. Operating departments will be charged for
      fleet operating costs per vehicle and replacement costs spread out over the useful life of the
      vehicles. Fleet vehicles and equipment being purchased may be excluded from the vehicle
      replacement fund as recommended by the Office of Management & Budget Director.

       A Gas Tax Vehicle/Fleet Replacement Reserve shall be maintained to ensure adequate
       resources are available for the systematic replacement of rolling stock and fleet vehicles.
       Annual contributions will be based upon the replacement schedules developed and maintained
       by the Department of Fleet Management.
   7. Self-Insurance Reserves will be maintained at a level that, together with purchased insurance
      policies, will adequately indemnify the County’s property and liability risks in accordance with
      Chapter 28 of the Alachua County Code. A qualified actuarial firm shall be retained on an
      annual basis in order to recommend appropriate funding levels.

   8. The Self Insurance Program will be funded at a confidence level no less than 75% no later than
      FY 2005 based on an annual Cost of Risk Allocation Study and may include use of accumulated
      retained earnings to maintain this confidence level. The County shall implement a Financial
      Stability Plan to achieve seven hundred and fifty thousand dollars ($750,000) in retained
      earnings no later than FY 2010. In the event that retained earnings fall below the seven hundred
      and fifty thousand dollar ($750,000) level due to a catastrophic loss, a recommendation to
      replenish retained earnings will be prepared for Board approval.
          a. The County shall implement a Financial Stability Plan to achieve one million five hundred
               thousand dollars ($1,500,000) for a Reserve for Contingency/Catastrophic Loss no later
               than FY 2010 in the Self Insurance Fund. This amount shall be maintained at no less
               than one million five hundred thousand dollars ($1,500,000). In the event that reserves

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                                    Alachua County Government
                             FY 2008 Adopted Budget – Financial Policies


              fall below the one million five hundred thousand dollar ($1,500,000) level due to a
              catastrophic loss, a recommendation to replenish reserves will be prepared for Board
              approval.
           b. The amount of ending retained earnings for the Self Insurance Fund shall be compared
              to the Financial Stability Plan as part of the annual budget process. Any ending retained
              earnings in excess of seven hundred and fifty thousand dollars ($750,000) shall be
              allocated in the following priority order:
                    i. To pay short-term liabilities and losses,
                   ii. to increase the Loss Reserves per Actuarial Report, t
                  iii. to increase the Reserve for Contingency/Catastrophic Loss and,
                  iv. To fund operating expenditures in the Self Insurance Fund.
           c. The Self Insurance Fund Financial Stability Plan shall be analyzed as part of the annual
              budget process.

   9. A reserve for contingency (unrestricted operating reserves) in the Solid Waste Management
      Fund shall be maintained at a beginning balance of $2,500,000. The balance shall be increased
      each year by 2.5% until reaching that level. Appropriations from the reserve account shall
      require County Commission approval. If the operating reserves are used during a fiscal year, a
      plan will be developed and presented to the Finance Team to replenish the reserve in its
      entirety the following year. If it is not feasible to replenish the reserve the following year, the
      Department will present a replacement plan to the Finance Team which will be forwarded to the
      Board of County Commissioners for their approval during the budget process.

   10. A Rolling Stock Reserve shall be maintained in the Solid Waste Management Fund to ensure
       adequate resources are available for the systematic replacement of rolling stock and fleet
       vehicles. Annual contributions will be based upon the replacement schedules developed and
       maintained by the Department of Fleet Management.

   11. A Facility Replacement Reserve shall be maintained in the Solid Waste Management Fund to
       ensure adequate resources are available for the replacement and /or upgrade of transformation
       facilities. Appropriations from the reserve account shall require County Commission approval.

Cash Reserve Carry Forwards – All Operating Funds

   1. The County will maintain an annual unappropriated or cash carry forward fund balance at a level
      sufficient to maintain adequate cash flow and to eliminate the need for short-term borrowing.
      The unappropriated fund balance shall be separate from the reserve for contingency.

   2. The amount of cash carry forward to be budgeted shall be analyzed and determined during the
      annual budget process; the Director of the Office of Management and Budget and the Director
      of Finance will jointly agree upon the carry forward balances.

Financial and Budgetary Reporting, Audits and Analysis

   1. Balanced revenue and expenditure forecasts will be prepared to examine the County’s ability to
      absorb operating costs due to changes in the economy, service demands, and capital
      improvements. The forecast will encompass five years and will be updated annually.

   2. The County’s accounting and financial reporting systems will be maintained in conformance with
      all state, federal and local laws, generally accepted accounting principles as required in
      Chapters 129 and 200 F.S.

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   3. An annual audit will be performed by an independent public accounting firm, as required by
      Florida Statute. The results of the audit will be reported to the Board of County Commissioners
      and the audit opinion included in the County’s Comprehensive Annual Financial Report (CAFR).

   4. The Clerk’s Office will be asked to submit the CAFR to the Government Finance Officers
      (GFOA)’s Certificate of Achievement for Excellence in Financial Reporting Program.

   5. The Office of Management and Budget will submit the County’s Budget to the GFOA’s
      Distinguished Budget Presentation Program.

   6. Financial information including the CAFR and the Budget will be published on the County and
      Clerk’s websites.

   7. The Clerks Office will be asked to publish the Citizens Report annually, in order to better
      communicate the County’s financial information to the citizens. The report will also be
      submitted to the GFOA Popular Annual Financial Reporting Award Program.

   8. Secondary market disclosures will be included in the CAFR.

   9. The Office of Management and Budget will perform quarterly reviews to determine if the
      budgetary plan is being followed and if budgetary expectations are being achieved. Any
      problems discovered in this process will be corrected at the appropriate level of budgetary
      control.

   10. The County will report upon the progress of the Capital Improvement Program on a quarterly
       basis to the Board. Capital improvement needs related to the County’s Comprehensive Plan
       will be assessed annually as part of the Annual Concurrency Status Review pursuant to Section
       36.13 of the County’s Unified Land Development Code.

   11. Annexation Impact Analysis
       The Office of Management and Budget (OMB) will be responsible for providing to the County’s
       Annexation Team a fiscal analysis of the impact related to proposed annexations. The analysis
       will be performed, upon receiving a request from the Annexation Team, using the following
       criteria:

           •   Unincorporated area population reduction between 1% and 5% - base analysis
           •   Unincorporated area taxable property value reduction between 1% and 5% - base
               analysis
           •   Unincorporated area population reduction greater than 5% - countywide analysis
           •   Unincorporated area taxable property value reduction greater than 5% - countywide
               analysis

       A base analysis will include projections for all major revenues and expenditures that are
       impacted by unincorporated area population changes. A report on the base analysis will be sent
       to the Annexation Team within 5 business days of the request.

       A countywide analysis will include a base analysis as well as a review by all departments of
       service delivery impacts in the area being annexed. A report on the countywide analysis will be
       sent to the Annexation Team within 30 days of the receipt of the request. The OMB will send a


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                            FY 2008 Adopted Budget – Financial Policies


       review checklist to all departments to be completed and returned within 14 days. OMB will also
       analyze the fiscal impact of annexations related to Constitutional Offices.

       The Annexation Team will also have the discretion of requesting an analysis from OMB for
       annexations that do not meet the criteria listed above. Such requests may be used to address
       annexations that fall below the 1% thresholds or to address the cumulative impact of
       annexations over a certain time period.




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                                       Alachua County Government
                           FY 2008 Adopted Budget – Budget by Fund Explanation


The Operations and Funding Guide provides an                     Alachua County uses three major categories of
overview of the County budget at the summary fund                funds: Governmental Funds, Proprietary Funds and
and subfund levels. Presented first is a brief                   Fiduciary Funds. These are described on the
narrative which provides information on the                      following pages.
budgetary and accounting basis used by Alachua
County for each fund type followed by a brief                    The reports included in this section are
description of the summary funds.                                representative of the “slice and dice” concept that
                                                                 information viewed with differing perspectives can
Alachua County develops its budget in accordance                 be of interest in differing situations. Therefore, the
with the requirements of Florida Statutes and                    same financial information is presented in several
generally accepted accounting principles (GAAP). A               different formats.
modified accrual basis of accounting is used for
governmental funds (general, special revenue, debt               The FY08 Adopted Budget Fund Summary shows
service and capital projects).       Revenues are                the budgeted revenue sources and expenditures by
recognized in the accounting period in which                     business center for each of the main summary
services or goods are received and liabilities are               funds. The following four reports show revenue
incurred. Revenue is considered available if it is               sources by fund summary, fund revenue sources,
collected during the current period, or after the end            revenue source summary by department and
of the period but in time to pay current year-end                division, and revenue source summary by revenue
liabilities. Revenue is generally considered to be               type. This information is presented for FY05 and
measurable if cash flow can be reasonably                        FY06 (actual revenues) and FY07 and FY08
estimated. Expenditures, for the most part, are                  (adopted budget revenues) in order to provide the
recorded on an accrual basis because they are                    reader with a sense of trending.
measurable when they are incurred.
                                                                 The next five reports provide financial data for FY05
In Proprietary Funds (Enterprise and Internal                    and FY06 actuals and FY07 and FY08 adopted
Service), the accrual basis of accounting/budgeting              budget for all County expenditures.          Financial
is used. Revenues are recognized in the accounting               information is provided by fund, expenditure
period in which they are earned and become                       category, department/division and function.
measurable. Expenditures are recognized in the
accounting period in which they are incurred.                    The last report, Expenditures by Categories by
                                                                 Fund, provides expenditure category information for
The Alachua County Comprehensive Annual                          each individual sub-fund currently budgeted by the
Financial Report (CAFR) is consistent with the                   County for FY06 (actual expenditures) and FY07
above described accounting procedures.                           and FY08 (adopted budget).

Essential elements of the accrual accounting
method include:
   • Deferral of expenditures and subsequent
        amortization of deferred costs (pre-paid
        expenses, supplies, etc.),
   • Deferral of revenues until they are earned,
   • Capitalization of certain expenditures and
        subsequent depreciation of capitalized
        assets (depreciation of vehicle costs), and
   • Accrual of revenues that have been earned
        and expenses that have been incurred.


Fund Accounting: In governmental accounting,
revenue received by the County is put into one of a
variety of "funds" depending on the source of that
revenue. Funds are separate entities to account for
various types of revenue and the expenses
associated with each type of revenue.


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                   FY 2008 Adopted Budget – Fund Structure & Governmental Accounting




Government Accounting:

Alachua County develops its budget in accordance with requirements of Florida Statutes and generally accepted
accounting principles (GAAP). A modified accrual basis of accounting is used for governmental funds (general,
special revenue, debt service and capital projects). Revenues are recognized in the accounting period in which
services or goods are received and liabilities are incurred. Revenue is considered available if it is collected during
the current period, or after the end of the period but in time to pay current year-end liabilities. Revenue is
generally considered to be measurable if cash flow can be reasonably estimated. Expenditures, for the most part,
are recorded on an accrual basis because they are measurable when they are incurred. In Proprietary Funds
(Enterprise and Internal Service), the accrual basis of accounting/budgeting is used. Revenues are recognized in
the accounting period in which they are earned and become measurable. Expenditures are recognized in the
accounting period in which they are incurred.

Essential elements of the accrual accounting method include:
        1) Deferral of expenditures and subsequent amortization of deferred costs (pre-paid expenses, supplies,
        etc.),
        2) Deferral of revenues until they are earned,
        3) Capitalization of certain expenditures and subsequent depreciation of capitalized assets (depreciation
        of vehicle costs), and
        4) Accrual of revenues that have been earned and expenses that have been incurred.

Fund Accounting:

In governmental accounting revenue received by the County is put into a variety of "funds" depending on the
source of that revenue. Funds are separate entities to account for various types of revenue and the expenses
associated with each type of revenue. The County uses three major categories of funds: Governmental Funds,
Proprietary Funds and Fiduciary Funds.


   Governmental Funds

                       General Fund      This fund is for the general operations of the Board of County
                                         Commissioners. The "County" portion of the ad-valorem taxes
                                         and numerous miscellaneous types of revenues (fines, fees,
                                         licenses, etc.) are accounted for in this fund. A majority of the
                                         County's administrative costs are paid from this account.

           Special Revenue Funds         These funds are used to account for specific types of revenue
                                         that are legally restricted to specific expenditures. County gas
                                         taxes and grants are in this category and are examples of
                                         special revenues that have legally restricted expenditures.

                Debt Service Funds       These funds are used to account for accumulation of financial
                                         resources with which to pay principal, interest and other costs
                                         related to the County's long-term debt. Long-term debt is in the
                                         form of voter approved general obligation bonds and revenue
                                         bond issues.

              Capital Project Funds      These funds are used to account for financial resources to be
                                         used for acquisition or construction of major capital projects.
                                         Projects may include roads, drainage, parks, buildings or major
                                         equipment.




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                 FY 2008 Adopted Budget – Fund Structure & Governmental Accounting




   Proprietary Funds

                  Enterprise Funds   These funds account for operations financed and operated in
                                     the manner of a private business. The intent is that the costs of
                                     providing goods or services to the general public should be
                                     recovered or financed through user charges. Alachua County
                                     has two such funds, Solid Waste and Codes Enforcement.

            Internal Service Funds   These funds account for the Financing of goods or services
                                     provided by one governmental department to other departments
                                     or agencies on a cost reimbursement basis. The County uses
                                     internal service funds to account for Computer Replacement,
                                     Vehicle Replacement, Telephone Fund, Fleet Management and
                                     Self Insurance.

   Fiduciary Funds

          Trust and Agency Funds     These funds are used to account for assets held by a
                                     governmental unit in a trustee capacity or as an agent for
                                     individuals, private organizations, other governmental units or
                                     other funds. One such fund is the Work Release Trust.




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                                                Alachua County Government
                                           FY 2008 Adopted Budget Fund Summary



                                                  001 - General Fund
                                                  FY 2008                                                         FY 2008
Expenditures                                      Adopted       Revenue Source                                    Adopted
Administrative Services                             9,355,886   Ad Valorem Taxes                                   93,237,621
Community Support Services                         10,069,799   Charges For Services                                3,489,312
Constitutional Officers                            49,507,284   Fines & Forfeitures                                    25,713
Court Services                                      9,024,612   Intergovernmental Revenue                           5,819,905
Environmental Protection                            1,452,801   Licenses & Permits                                    311,449
Fire And Rescue                                        13,296   Miscellaneous Revenue                               2,546,217
General Government                                  3,965,504   Other Sources                                      18,997,755
Growth Management                                   1,186,370                                  Total Funding      124,427,972
Information Telecommunications Services             3,744,436
Judicial                                            1,133,422
Non Departmental                                   31,960,062
Public Works                                        3,014,500
                             Total Expenditures   124,427,972



                                      008 - MSTU-Unincorporated Services
                                                  FY 2008                                                         FY 2008
Expenditures                                      Adopted       Revenue Source                                    Adopted
Administrative Services                                 4,832   Ad Valorem Taxes                                    2,143,594
Environmental Protection                              528,381   Charges For Services                                  136,942
Growth Management                                   1,358,341   Intergovernmental Revenue                           1,016,500
Non Departmental                                    3,121,897   Licenses & Permits                                    533,401
Public Works                                        1,835,647   Miscellaneous Revenue                                  77,000
                             Total Expenditures     6,849,098   Other (Non Ad Valorem) Taxes                        1,738,210
                                                                Other Sources                                       1,203,451
                                                                                               Total Funding         6,849,098



                                          009 - MSTU-Law Enforcement
                                                  FY 2008                                                         FY 2008
Expenditures                                      Adopted       Revenue Source                                    Adopted
Constitutional Officers                            17,249,160   Ad Valorem Taxes                                    8,631,105
Non Departmental                                    1,477,363   Miscellaneous Revenue                                 152,000
                             Total Expenditures    18,726,523   Other (Non Ad Valorem) Taxes                        6,952,285
                                                                Other Sources                                       2,991,133
                                                                                               Total Funding        18,726,523



                                              010 - CHOICES Program
                                                  FY 2008                                                         FY 2008
Expenditures                                      Adopted       Revenue Source                                    Adopted
Community Support Services                          9,819,169   Other (Non Ad Valorem) Taxes                        9,819,169
                             Total Expenditures     9,819,169                                  Total Funding         9,819,169



                                      011 - MSTU - Fire Protection Service
                                                  FY 2008                                                         FY 2008
Expenditures                                      Adopted       Revenue Source                                    Adopted
Administrative Services                                77,232   Ad Valorem Taxes                                    6,134,013
Fire And Rescue                                        52,400   Miscellaneous Revenue                                  15,959
Non Departmental                                   13,423,382   Other (Non Ad Valorem) Taxes                        5,214,358
                             Total Expenditures    13,553,014   Other Sources                                       2,188,684
                                                                                               Total Funding        13,553,014



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                                                 Alachua County Government
                                            FY 2008 Adopted Budget Fund Summary



                                           146 - Stormwater Management
                                                   FY 2008                                                         FY 2008
Expenditures                                       Adopted       Revenue Source                                    Adopted
Public Works                                                 -   Other Sources                                                -
                              Total Expenditures             -                                  Total Funding                 -



                                           148 - MSBU-Refuse Collection
                                                   FY 2008                                                         FY 2008
Expenditures                                       Adopted       Revenue Source                                    Adopted
Public Works                                         6,034,579   Charges For Services                                   91,000
                              Total Expenditures     6,034,579   Miscellaneous Revenue                               5,055,591
                                                                 Other Sources                                         887,988
                                                                                                Total Funding         6,034,579



                                                     149 - Gas Tax
                                                   FY 2008                                                         FY 2008
Expenditures                                       Adopted       Revenue Source                                    Adopted
Administrative Services                                 41,671   Charges For Services                                  191,050
Community Support Services                             190,100   Intergovernmental Revenue                              50,000
Growth Management                                       14,600   Miscellaneous Revenue                                 257,208
Non Departmental                                     1,618,006   Other (Non Ad Valorem) Taxes                        3,815,409
Public Works                                        10,582,132   Other Sources                                       8,132,842
                              Total Expenditures    12,446,509                                  Total Funding        12,446,509



                             171 - Constitutional Officer-Supervisor Of Elections
                                                   FY 2008                                                         FY 2008
Expenditures                                       Adopted       Revenue Source                                    Adopted
Constitutional Officers                              1,972,454   Charges For Services                                  113,100
                              Total Expenditures     1,972,454   Other Sources                                       1,859,354
                                                                                                Total Funding         1,972,454



                                       410 - Permits & Development Fund
                                                   FY 2008                                                         FY 2008
Expenditures                                       Adopted       Revenue Source                                    Adopted
Growth Management                                    2,534,376   Charges For Services                                    8,000
                              Total Expenditures     2,534,376   Fines & Forfeitures                                    20,000
                                                                 Licenses & Permits                                  1,604,576
                                                                 Miscellaneous Revenue                                  20,800
                                                                 Other Sources                                         881,000
                                                                                                Total Funding         2,534,376



                                            500 - Computer Replacement
                                                   FY 2008                                                         FY 2008
Expenditures                                       Adopted       Revenue Source                                    Adopted
Non Departmental                                     1,232,097   Charges For Services                                  655,000
                              Total Expenditures     1,232,097   Other Sources                                         577,097
                                                                                                Total Funding         1,232,097




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                                           FY 2008 Adopted Budget Fund Summary



                                             501 - Self Insurance Fund
                                                    FY 2008                                                       FY 2008
Expenditures                                        Adopted        Revenue Source                                 Adopted
Administrative Services                               5,257,805    Charges For Services                             1,954,774
                             Total Expenditures        5,257,805   Other Sources                                    3,303,031
                                                                                               Total Funding         5,257,805



                                                  503 - Fleet Management
                                                    FY 2008                                                       FY 2008
Expenditures                                        Adopted        Revenue Source                                 Adopted
Administrative Services                                  12,500    Charges For Services                             4,543,734
Public Works                                          5,365,035    Miscellaneous Revenue                               12,059
                             Total Expenditures        5,377,535   Other Sources                                      821,742
                                                                                               Total Funding         5,377,535



                                                  504 - Telephone Service
                                                    FY 2008                                                       FY 2008
Expenditures                                        Adopted        Revenue Source                                 Adopted
Information Telecommunications Services               1,462,341    Charges For Services                               580,360
                             Total Expenditures        1,462,341   Miscellaneous Revenue                              444,000
                                                                   Other Sources                                      437,981
                                                                                               Total Funding         1,462,341



                                             506 - Vehicle Replacement
                                                    FY 2008                                                       FY 2008
Expenditures                                        Adopted        Revenue Source                                 Adopted
Non Departmental                                      2,381,262    Charges For Services                             2,042,531
                             Total Expenditures        2,381,262   Other Sources                                      338,731
                                                                                               Total Funding         2,381,262



                                                  507 - Health Insurance
                                                    FY 2008                                                       FY 2008
Expenditures                                        Adopted        Revenue Source                                 Adopted
Non Departmental                                     18,679,502    Charges For Services                            16,226,482
                             Total Expenditures       18,679,502   Other Sources                                    2,453,020
                                                                                               Total Funding        18,679,502



                                          811 - Drug and Law Enforcement
                                                    FY 2008                                                       FY 2008
Expenditures                                        Adopted        Revenue Source                                 Adopted
Administrative Services                                  16,871    Charges For Services                                41,400
Constitutional Officers                                 165,000    Fines & Forfeitures                                100,000
Court Services                                          702,745    Intergovernmental Revenue                          238,842
Judicial                                                 11,400    Other Sources                                      515,774
                             Total Expenditures         896,016                                Total Funding          896,016




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                                           FY 2008 Adopted Budget Fund Summary



                                                  812 - Environmental
                                                   FY 2008                                                         FY 2008
Expenditures                                       Adopted       Revenue Source                                    Adopted
Environmental Protection                              950,463    Charges For Services                                  232,433
Public Works                                           81,180    Intergovernmental Revenue                             734,210
                             Total Expenditures      1,031,643   Licenses & Permits                                     30,000
                                                                 Other Sources                                          35,000
                                                                                                Total Funding         1,031,643



                                                  813 - Court Related
                                                   FY 2008                                                         FY 2008
Expenditures                                       Adopted       Revenue Source                                    Adopted
Court Services                                         350,404   Charges For Services                                1,227,721
Judicial                                             1,124,317   Intergovernmental Revenue                                   -
                             Total Expenditures      1,474,721   Miscellaneous Revenue                                  10,000
                                                                 Other Sources                                         237,000
                                                                                                Total Funding         1,474,721



                                             814 - Emergency Services
                                                   FY 2008                                                         FY 2008
Expenditures                                       Adopted       Revenue Source                                    Adopted
Constitutional Officers                              6,985,061   Charges For Services                                7,147,270
Fire And Rescue                                     25,140,742   Fines & Forfeitures                                   582,000
Non Departmental                                       100,000   Intergovernmental Revenue                           3,811,543
                             Total Expenditures     32,225,803   Miscellaneous Revenue                                  59,390
                                                                 Other Sources                                      20,625,600
                                                                                                Total Funding        32,225,803



                                             816 - Community Services
                                                   FY 2008                                                         FY 2008
Expenditures                                       Adopted       Revenue Source                                    Adopted
Community Support Services                           1,194,970   Intergovernmental Revenue                             716,537
                             Total Expenditures      1,194,970   Miscellaneous Revenue                                 125,957
                                                                 Other Sources                                         352,476
                                                                                                Total Funding         1,194,970



                                                     817 - Tourism
                                                   FY 2008                                                         FY 2008
Expenditures                                       Adopted       Revenue Source                                    Adopted
General Government                                   2,539,688   Miscellaneous Revenue                                  12,704
                             Total Expenditures      2,539,688   Other (Non Ad Valorem) Taxes                        2,287,248
                                                                 Other Sources                                         239,736
                                                                                                Total Funding         2,539,688




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                                           FY 2008 Adopted Budget Fund Summary



                                      818 - Other Special Revenue Funds
                                                    FY 2008                                                          FY 2008
Expenditures                                        Adopted        Revenue Source                                    Adopted
Community Support Services                               20,000    Fines & Forfeitures                                    12,000
Court Services                                              600    Miscellaneous Revenue                                  26,850
Fire And Rescue                                           5,450    Other Sources                                           9,700
Judicial                                                  5,000                                   Total Funding           48,550
Public Works                                             17,500
                             Total Expenditures          48,550



                                                  819 - Debt Service Fund
                                                    FY 2008                                                          FY 2008
Expenditures                                        Adopted        Revenue Source                                    Adopted
Environmental Protection                                350,000    Ad Valorem Taxes                                    3,041,364
Non Departmental                                     27,703,897    Intergovernmental Revenue                          16,284,983
                             Total Expenditures       28,053,897   Miscellaneous Revenue                                 196,900
                                                                   Other (Non Ad Valorem) Taxes                        1,379,301
                                                                   Other Sources                                       7,151,349
                                                                                                  Total Funding        28,053,897



                                            820 - Other Capital Projects
                                                    FY 2008                                                          FY 2008
Expenditures                                        Adopted        Revenue Source                                    Adopted
Capital Projects                                      5,757,723    Charges For Services                                1,030,000
Constitutional Officers                                       -    Miscellaneous Revenue                               2,336,857
Judicial                                              1,030,000    Other Sources                                       5,450,000
Non Departmental                                      2,029,134                                   Total Funding         8,816,857
                             Total Expenditures        8,816,857



                                                     821 - Solid Waste
                                                    FY 2008                                                          FY 2008
Expenditures                                        Adopted        Revenue Source                                    Adopted
Administrative Services                                  90,881    Charges For Services                                8,397,892
Environmental Protection                                994,609    Miscellaneous Revenue                               4,119,376
Non Departmental                                        939,163    Other (Non Ad Valorem) Taxes                          371,271
Public Works                                         22,234,527    Other Sources                                      11,370,641
                             Total Expenditures       24,259,180                                  Total Funding        24,259,180



                             823 - State Housing Initiative Partnership Funds
                                                    FY 2008                                                          FY 2008
Expenditures                                        Adopted        Revenue Source                                    Adopted
Growth Management                                     1,210,856    Intergovernmental Revenue                           1,110,856
                             Total Expenditures        1,210,856   Miscellaneous Revenue                                 100,000
                                                                                                  Total Funding         1,210,856



                                     824 - Transportation Trust Fund (824)
                                                    FY 2008                                                          FY 2008
Expenditures                                        Adopted        Revenue Source                                    Adopted
Capital Projects                                      1,618,006    Other Sources                                       1,618,006
                             Total Expenditures        1,618,006                                  Total Funding         1,618,006




FY2008 Adopted Budget                                          3 - 26                                             Summary Reports
                                           Alachua County Government
                                      FY 2008 Adopted Budget Fund Summary



                        850 - Alachua County Housing Finance Authority
                                             FY 2008                                                  FY 2008
Expenditures                                 Adopted       Revenue Source                             Adopted
Non Departmental                                243,442    Miscellaneous Revenue                           34,442
                        Total Expenditures      243,442    Other Sources                                  209,000
                                                                                   Total Funding          243,442



                                             855 - Law Library
                                             FY 2008                                                  FY 2008
Expenditures                                 Adopted       Revenue Source                             Adopted
Judicial                                         89,770    Charges For Services                            82,044
                        Total Expenditures       89,770    Miscellaneous Revenue                            3,356
                                                           Other Sources                                    4,370
                                                                                   Total Funding           89,770




FY2008 Adopted Budget                                  3 - 27                                      Summary Reports
                                                Alachua County Government
                                  FY 2008 Adopted Budget Revenue Source by Fund Summary
                                                           FY 2005       FY 2006          FY 2007         FY 2008
                   Revenue Source                           Actual        Actual          Adopted         Adopted


                                                       General Fund
Ad Valorem Taxes                                            73,903,330    83,075,190       95,808,619       93,237,621
Other (Non Ad Valorem) Taxes                                    85,819             -                -                -
Licenses & Permits                                             356,423       354,848          296,818          311,449
Intergovernmental Revenue                                    5,524,827     5,580,174        5,328,798        5,819,905
Charges For Services                                         2,962,433     3,315,261        3,373,466        3,489,312
Fines & Forfeitures                                             25,979        69,791           25,713           25,713
Miscellaneous Revenue                                        2,461,741     2,725,267        2,219,629        2,546,217
Other Sources                                                8,799,826    13,445,687       17,374,346       18,997,755
                                      Total General Fund    94,120,378   108,566,217      124,427,389      124,427,972


                                       MSTU-Unincorporated Services
Ad Valorem Taxes                                             6,343,507     7,069,402        2,183,854        2,143,594
Other (Non Ad Valorem) Taxes                                 5,559,784     6,117,546        1,600,967        1,738,210
Licenses & Permits                                             280,773       264,982          228,003          533,401
Intergovernmental Revenue                                    1,114,279       730,692        1,016,500        1,016,500
Charges For Services                                           134,785       101,470          132,960          136,942
Miscellaneous Revenue                                           69,729       146,850           72,041           77,000
Other Sources                                                  560,477       823,738          887,547        1,203,451
                    Total MSTU-Unincorporated Services      14,063,333    15,254,678        6,121,872        6,849,098


                                             MSTU-Law Enforcement
Ad Valorem Taxes                                             6,647,605     7,408,297        8,641,682        8,631,105
Other (Non Ad Valorem) Taxes                                 5,552,972     6,113,176        6,403,864        6,952,285
Miscellaneous Revenue                                           71,585       184,460           72,000          152,000
Other Sources                                                  529,146       785,288        3,065,839        2,991,133
                            Total MSTU-Law Enforcement      12,801,308    14,491,221       18,183,385       18,726,523


                                                  CHOICES Program
Other (Non Ad Valorem) Taxes                                 7,428,765    10,796,177        9,704,314        9,819,169
Miscellaneous Revenue                                           59,523       580,773                -                -
Other Sources                                                        -             -                -                -
                                Total CHOICES Program        7,488,288    11,376,950        9,704,314        9,819,169


                                        MSTU - Fire Protection Service
Ad Valorem Taxes                                                     -             -        6,116,072        6,134,013
Other (Non Ad Valorem) Taxes                                         -             -        4,802,897        5,214,358
Miscellaneous Revenue                                                -             -           15,959           15,959
Other Sources                                                        -             -        1,757,730        2,188,684
                    Total MSTU - Fire Protection Service             -             -       12,692,658       13,553,014


                                             Stormwater Management
Other Sources                                                        -             -          895,000                 -
                         Total Stormwater Management                 -             -          895,000                 -


                                             MSBU-Refuse Collection
Intergovernmental Revenue                                    2,046,705             -                -                -
Charges For Services                                           151,071       149,139           91,000           91,000
Miscellaneous Revenue                                        3,874,212     4,280,432        5,072,783        5,055,591
Other Sources                                                   16,409        18,692           12,000          887,988
                            Total MSBU-Refuse Collection     6,088,397     4,448,263        5,175,783        6,034,579




FY2008 Adopted Budget                                       3 - 28                                      Summary Reports
                                                 Alachua County Government
                                   FY 2008 Adopted Budget Revenue Source by Fund Summary
                                                               FY 2005        FY 2006        FY 2007         FY 2008
                    Revenue Source                              Actual         Actual        Adopted         Adopted


                                                              Gas Tax
Other (Non Ad Valorem) Taxes                                     5,279,855      4,628,515      3,862,051        3,815,409
Intergovernmental Revenue                                        5,325,061      1,818,860         55,000           50,000
Charges For Services                                               593,905        280,537         57,500          191,050
Miscellaneous Revenue                                              206,668        134,225        284,157          257,208
Other Sources                                                    1,000,000      4,485,300      7,425,002        8,132,842
                                            Total Gas Tax       12,405,489     11,347,437     11,683,710       12,446,509


                           Constitutional Officer-Supervisor Of Elections
Intergovernmental Revenue                                          353,025         89,389              -                -
Charges For Services                                                90,485         98,080        113,100          113,100
Miscellaneous Revenue                                                    -            110              -                -
Other Sources                                                    1,024,210      1,552,563      1,559,145        1,859,354
       Total Constitutional Officer-Supervisor Of Elections      1,467,720      1,740,142      1,672,245        1,972,454


                                          Permits & Development Fund
Licenses & Permits                                               2,045,196      1,685,948      1,878,622        1,604,576
Charges For Services                                                13,770          9,480         15,300            8,000
Fines & Forfeitures                                                 80,281         39,657         20,000           20,000
Miscellaneous Revenue                                               21,537         24,225         23,284           20,800
Other Sources                                                            -              -        374,358          881,000
                        Total Permits & Development Fund         2,160,784      1,759,310      2,311,564        2,534,376


                                                Computer Replacement
Charges For Services                                               333,186        382,515        525,092          655,000
Miscellaneous Revenue                                                 (103)       (69,933)             -                -
Other Sources                                                       64,342              -        132,000          577,097
                             Total Computer Replacement            397,425        312,582        657,092        1,232,097


                                                   Self Insurance Fund
Charges For Services                                             3,117,725      3,373,267      3,646,021        1,954,774
Miscellaneous Revenue                                              156,944        134,158              -                -
Other Sources                                                            -              -      2,181,765        3,303,031
                                Total Self Insurance Fund        3,274,669      3,507,425      5,827,786        5,257,805


                                                     Fleet Management
Intergovernmental Revenue                                            3,842              -              -                -
Charges For Services                                             2,897,219      3,336,870      3,359,271        4,543,734
Miscellaneous Revenue                                               22,152         43,914         12,000           12,059
Other Sources                                                            -              -        764,865          821,742
                                  Total Fleet Management         2,923,213      3,380,784      4,136,136        5,377,535


                                                     Telephone Service
Charges For Services                                               573,799        589,510        576,243          580,360
Miscellaneous Revenue                                              375,596        393,378        320,000          444,000
Other Sources                                                            -              -        330,618          437,981
                                  Total Telephone Service          949,394        982,887      1,226,861        1,462,341




FY2008 Adopted Budget                                           3 - 29                                     Summary Reports
                                               Alachua County Government
                                 FY 2008 Adopted Budget Revenue Source by Fund Summary
                                                          FY 2005        FY 2006         FY 2007         FY 2008
                   Revenue Source                          Actual         Actual         Adopted         Adopted


                                               Vehicle Replacement
Charges For Services                                          732,729        997,878       1,893,979        2,042,531
Miscellaneous Revenue                                         (15,166)         6,983               -                -
Other Sources                                                 466,681              -         188,731          338,731
                             Total Vehicle Replacement      1,184,244      1,004,860       2,082,710        2,381,262


                                                   Health Insurance
Charges For Services                                       11,149,534     13,862,041      16,330,030       16,226,482
Miscellaneous Revenue                                               -        368,798               -                -
Other Sources                                                       -              -         150,000        2,453,020
                                 Total Health Insurance    11,149,534     14,230,839      16,480,030       18,679,502


                                         Drug and Law Enforcement
Intergovernmental Revenue                                     540,440        487,501         291,991          238,842
Charges For Services                                           35,562         37,056          41,400           41,400
Fines & Forfeitures                                           300,972        282,860         100,000          100,000
Miscellaneous Revenue                                          11,050         13,538               -                -
Other Sources                                                 399,068        378,457         658,853          515,774
                        Total Drug and Law Enforcement      1,287,092      1,199,413       1,092,244          896,016


                                                     Environmental
Licenses & Permits                                             53,084         56,110          30,000           30,000
Intergovernmental Revenue                                     661,421        682,551         782,091          734,210
Charges For Services                                          231,406        234,424         248,164          232,433
Fines & Forfeitures                                               100          1,000               -                -
Miscellaneous Revenue                                             581          8,120               -                -
Other Sources                                                       -              -          35,000           35,000
                                    Total Environmental       946,593        982,204       1,095,255        1,031,643


                                                     Court Related
Intergovernmental Revenue                                     103,124        206,775          45,600                -
Charges For Services                                          934,001      1,047,453       1,090,886        1,227,721
Miscellaneous Revenue                                           6,544             12          10,000           10,000
Other Sources                                                       -              -          74,300          237,000
                                    Total Court Related     1,043,669      1,254,241       1,220,786        1,474,721


                                               Emergency Services
Intergovernmental Revenue                                   3,481,412      3,991,981       3,778,740        3,811,543
Charges For Services                                        6,672,236      6,498,753       6,743,481        7,147,270
Fines & Forfeitures                                           651,195        657,623         582,000          582,000
Miscellaneous Revenue                                          48,462         88,682          53,000           59,390
Other Sources                                              16,371,302     17,718,415      22,913,301       20,625,600
                              Total Emergency Services     27,224,606     28,955,454      34,070,522       32,225,803


                                         Housing/Land Development
Intergovernmental Revenue                                      79,957         74,222               -                 -
Miscellaneous Revenue                                               -              -               -                 -
Other Sources                                                       -              -               -                 -
                        Total Housing/Land Development         79,957         74,222               -                 -




FY2008 Adopted Budget                                      3 - 30                                      Summary Reports
                                                 Alachua County Government
                                   FY 2008 Adopted Budget Revenue Source by Fund Summary
                                                                 FY 2005       FY 2006       FY 2007         FY 2008
                   Revenue Source                                 Actual        Actual       Adopted         Adopted


                                                   Community Services
Intergovernmental Revenue                                            810,841       793,354       711,572          716,537
Miscellaneous Revenue                                                 53,558       107,642        46,100          125,957
Other Sources                                                        186,163       201,236       404,126          352,476
                                Total Community Services           1,050,562     1,102,232     1,161,798        1,194,970


                                                               Tourism
Other (Non Ad Valorem) Taxes                                       1,766,014     2,062,443     1,723,002        2,287,248
Intergovernmental Revenue                                                  -         3,232             -                -
Miscellaneous Revenue                                                 48,083        79,738        12,704           12,704
Other Sources                                                              -             -       194,793          239,736
                                             Total Tourism         1,814,098     2,145,413     1,930,499        2,539,688


                                          Other Special Revenue Funds
Fines & Forfeitures                                                    8,760         7,175        12,000           12,000
Miscellaneous Revenue                                                 11,481       127,839        16,850           26,850
Other Sources                                                              -             -         9,700            9,700
                        Total Other Special Revenue Funds             20,241       135,014        38,550           48,550


                                                     Debt Service Fund
Ad Valorem Taxes                                                   2,051,338     2,308,285     2,687,941        3,041,364
Other (Non Ad Valorem) Taxes                                               -       831,336     1,339,001        1,379,301
Intergovernmental Revenue                                         10,811,171    14,548,089    16,526,001       16,284,983
Miscellaneous Revenue                                                 90,131       214,019        61,550          196,900
Other Sources                                                      1,382,712     2,007,333     3,010,908        7,151,349
                                  Total Debt Service Fund         14,335,352    19,909,061    23,625,401       28,053,897


                                                 Other Capital Projects
Intergovernmental Revenue                                            603,009       893,749             -                -
Charges For Services                                                 923,305     1,022,699     1,000,000        1,030,000
Miscellaneous Revenue                                                641,657     2,132,725     3,821,013        2,336,857
Other Sources                                                      4,544,389     4,824,777     8,000,000        5,450,000
                               Total Other Capital Projects        6,712,360     8,873,949    12,821,013        8,816,857


                                                              Solid Waste
Other (Non Ad Valorem) Taxes                                         264,466       422,502       250,500          371,271
Intergovernmental Revenue                                                  -           406             -                -
Charges For Services                                               6,895,397     8,086,697     7,827,576        8,397,892
Miscellaneous Revenue                                              3,431,137     4,006,572     4,217,095        4,119,376
Other Sources                                                        801,292       890,588    11,592,672       11,370,641
                                         Total Solid Waste        11,392,292    13,406,765    23,887,843       24,259,180


                                               Alachua County Forever
Intergovernmental Revenue                                            246,500     5,668,379             -                 -
Fines & Forfeitures                                                        -           550             -                 -
Miscellaneous Revenue                                                265,073       319,331             -                 -
Other Sources                                                              -    13,231,799             -                 -
                             Total Alachua County Forever            511,573    19,220,058             -                 -




FY2008 Adopted Budget                                             3 - 31                                   Summary Reports
                                                Alachua County Government
                                  FY 2008 Adopted Budget Revenue Source by Fund Summary
                                                                FY 2005       FY 2006       FY 2007         FY 2008
                   Revenue Source                                Actual        Actual       Adopted         Adopted


                             State Housing Initiative Partnership Funds
Intergovernmental Revenue                                           865,293     1,117,137     1,123,060        1,110,856
Miscellaneous Revenue                                               231,212       280,082        77,000          100,000
Other Sources                                                             -             -             -                -
          Total State Housing Initiative Partnership Funds        1,096,505     1,397,219     1,200,060        1,210,856


                                            Transportation Trust Fund
Miscellaneous Revenue                                                     -       371,913             -                -
Other Sources                                                     8,975,000    17,530,367     1,615,021        1,618,006
                          Total Transportation Trust Fund         8,975,000    17,902,280     1,615,021        1,618,006


                            Alachua County Housing Finance Authority
Miscellaneous Revenue                                                33,718        37,443        34,442           34,442
Other Sources                                                             -             -       189,034          209,000
         Total Alachua County Housing Finance Authority              33,718        37,443       223,476          243,442


                                                             Law Library
Charges For Services                                                 53,234        75,292        78,950           82,044
Miscellaneous Revenue                                                 7,717         6,079         1,800            3,356
Other Sources                                                             -             -         3,569            4,370
                                        Total Law Library            60,951        81,371        84,319           89,770

                                      County-Wide Total         247,058,744   309,079,935   327,345,322      334,457,635




FY2008 Adopted Budget                                            3 - 32                                   Summary Reports
                                                 Alachua County Government
                                         FY 2008 Adopted Budget Fund Revenue Source


                                                            FY 2005         FY 2006         FY 2007        FY 2008
           Business Center / Revenue Source                  Actual          Actual         Adopted        Adopted


                                                        General Fund
Non Departmental
  Ad Valorem Taxes                                           73,903,330      83,075,190      95,808,619      93,237,621
  Other (Non Ad Valorem) Taxes                                   85,819               -               -               -
  Licenses & Permits                                            356,423         354,848         296,818         311,449
  Intergovernmental Revenue                                   5,197,657       5,478,751       5,328,798       5,819,905
  Charges For Services                                          381,008         390,741         406,476         418,670
  Fines & Forfeitures                                               150             466               -               -
  Miscellaneous Revenue                                       2,115,850       2,151,798       2,134,481       2,461,069
  Other Sources                                               5,632,526       6,508,919      15,131,846      15,338,220
                                      Non Departmental       87,672,763      97,960,712     119,107,038     117,586,934
Constitutional Officers
  Intergovernmental Revenue                                     102,125         100,280               -               -
  Charges For Services                                        1,258,184       1,409,029       1,223,596       1,224,090
  Fines & Forfeitures                                            25,329          69,325          25,713          25,713
  Miscellaneous Revenue                                         204,381         475,478          50,000          50,000
  Other Sources                                               3,167,300       5,941,768       2,140,000       3,559,535
                                  Constitutional Officers     4,757,319       7,995,880       3,439,309       4,859,338
Judicial
  Charges For Services                                          235,196         251,901         328,592         321,743
  Miscellaneous Revenue                                             350              20               -               -
                                                 Judicial       235,546         251,921         328,592         321,743
Information Telecommunications Services
  Miscellaneous Revenue                                                77             100             -                -
               Information Telecommunications Services                 77             100             -                -
General Government
  Charges For Services                                            1,282             345               -                -
  Miscellaneous Revenue                                           6,404          16,594               -                -
                                   General Government             7,686          16,939               -                -
Administrative Services
  Charges For Services                                            7,056           6,790           8,774           8,774
  Miscellaneous Revenue                                          30,524          36,652          24,234          24,234
                                 Administrative Services         37,580          43,442          33,008          33,008
Community Support Services
  Intergovernmental Revenue                                           -               -               -                -
  Charges For Services                                                7               -               -                -
  Miscellaneous Revenue                                          72,634          24,412               -                -
                           Community Support Services            72,640          24,412               -                -
Court Services
  Charges For Services                                          780,327         892,262         944,300       1,114,300
  Fines & Forfeitures                                               500               -               -               -
  Miscellaneous Revenue                                             430           8,780               -               -
                                         Court Services         781,257         901,042         944,300       1,114,300
Fire And Rescue
  Intergovernmental Revenue                                     225,045           1,143               -               -
  Miscellaneous Revenue                                          17,397               -               -               -
  Other Sources                                                       -         995,000         102,500         100,000
                                       Fire And Rescue          242,442         996,143         102,500         100,000
Environmental Protection
  Intergovernmental Revenue                                           -               -               -               -
  Charges For Services                                           15,088          13,568          17,100          17,100
  Miscellaneous Revenue                                          13,679          10,851          10,914          10,914
                              Environmental Protection           28,767          24,418          28,014          28,014




FY2008 Adopted Budget                                         3 - 33                                      Summary Reports
                                                Alachua County Government
                                        FY 2008 Adopted Budget Fund Revenue Source


                                                           FY 2005        FY 2006       FY 2007        FY 2008
          Business Center / Revenue Source                  Actual         Actual       Adopted        Adopted


                                                       General Fund
Growth Management
  Charges For Services                                           1,730          2,181         1,300           1,300
                                  Growth Management              1,730          2,181         1,300           1,300
Public Works
  Charges For Services                                         282,555        348,444       443,328         383,335
  Miscellaneous Revenue                                             16            582             -               -
                                          Public Works         282,572        349,026       443,328         383,335

                                   Total General Fund       94,120,378    108,566,217   124,427,389     124,427,972


                                     MSTU-Unincorporated Services
Non Departmental
  Ad Valorem Taxes                                           6,343,507      7,069,402     2,183,854       2,143,594
  Other (Non Ad Valorem) Taxes                               5,559,784      6,117,546     1,600,967       1,738,210
  Intergovernmental Revenue                                  1,114,279        730,692     1,016,500       1,016,500
  Miscellaneous Revenue                                         60,889        137,000        70,041          75,000
  Other Sources                                                532,617        750,000       878,900       1,194,804
                                    Non Departmental        13,611,075     14,804,639     5,750,262       6,168,108
Constitutional Officers
  Miscellaneous Revenue                                          8,419          9,850         2,000           2,000
  Other Sources                                                 27,860         33,738         8,647           8,647
                                 Constitutional Officers        36,279         43,588        10,647          10,647
Fire And Rescue
  Other Sources                                                       -        40,000             -                -
                                      Fire And Rescue                 -        40,000             -                -
Environmental Protection
  Licenses & Permits                                           127,991        128,476       135,001         139,051
  Charges For Services                                               -              -         6,760           6,962
  Miscellaneous Revenue                                             50              -             -               -
                              Environmental Protection         128,041        128,476       141,761         146,013
Growth Management
  Licenses & Permits                                           152,783        136,506        93,002         394,350
  Miscellaneous Revenue                                            371              -             -               -
                                  Growth Management            153,153        136,506        93,002         394,350
Public Works
  Charges For Services                                         134,785        101,470       126,200         129,980
                                          Public Works         134,785        101,470       126,200         129,980

                   Total MSTU-Unincorporated Services       14,063,333     15,254,678     6,121,872       6,849,098


                                             MSTU-Law Enforcement
Non Departmental
  Ad Valorem Taxes                                           6,647,605      7,408,297     8,641,682       8,631,105
  Other (Non Ad Valorem) Taxes                               5,552,972      6,113,176     6,403,864       6,952,285
  Miscellaneous Revenue                                         33,026        104,836        70,000         150,000
  Other Sources                                                500,000        750,000     3,036,259       2,866,133
                                    Non Departmental        12,733,603     14,376,309    18,151,805      18,599,523
Constitutional Officers
  Miscellaneous Revenue                                         38,559         79,624         2,000           2,000
  Other Sources                                                 29,146         35,288        29,580         125,000
                                 Constitutional Officers        67,705        114,912        31,580         127,000

                          Total MSTU-Law Enforcement        12,801,308     14,491,221    18,183,385      18,726,523



FY2008 Adopted Budget                                        3 - 34                                   Summary Reports
                                                 Alachua County Government
                                         FY 2008 Adopted Budget Fund Revenue Source


                                                            FY 2005        FY 2006       FY 2007        FY 2008
          Business Center / Revenue Source                   Actual         Actual       Adopted        Adopted


                                                   CHOICES Program
Community Support Services
  Other (Non Ad Valorem) Taxes                                7,428,765     10,796,177     9,704,314       9,819,169
  Miscellaneous Revenue                                          59,523        580,773             -               -
  Other Sources                                                       -              -             -               -
                           Community Support Services         7,488,288     11,376,950     9,704,314       9,819,169

                               Total CHOICES Program          7,488,288     11,376,950     9,704,314       9,819,169


                                       MSTU - Fire Protection Service
Non Departmental
  Ad Valorem Taxes                                                     -             -     6,116,072       6,134,013
  Other (Non Ad Valorem) Taxes                                         -             -     4,802,897       5,214,358
  Miscellaneous Revenue                                                -             -        15,959          15,959
  Other Sources                                                        -             -     1,737,957       2,168,911
                                      Non Departmental                 -             -    12,672,885      13,533,241
Constitutional Officers
  Other Sources                                                        -             -        19,773          19,773
                                  Constitutional Officers              -             -        19,773          19,773

                    Total MSTU - Fire Protection Service               -             -    12,692,658      13,553,014


                                             Stormwater Management
Public Works
  Other Sources                                                        -             -       895,000                -
                                           Public Works                -             -       895,000                -

                          Total Stormwater Management                  -             -       895,000                -


                                             MSBU-Refuse Collection
Fire And Rescue
  Intergovernmental Revenue                                   2,046,705              -             -                -
  Miscellaneous Revenue                                          21,129              -             -                -
                                       Fire And Rescue        2,067,835              -             -                -
Public Works
  Charges For Services                                          151,071        149,139        91,000          91,000
  Miscellaneous Revenue                                       3,853,083      4,280,432     5,072,783       5,055,591
  Other Sources                                                  16,409         18,692        12,000         887,988
                                           Public Works       4,020,562      4,448,263     5,175,783       6,034,579

                          Total MSBU-Refuse Collection        6,088,397      4,448,263     5,175,783       6,034,579




FY2008 Adopted Budget                                         3 - 35                                   Summary Reports
                                                  Alachua County Government
                                          FY 2008 Adopted Budget Fund Revenue Source


                                                              FY 2005          FY 2006         FY 2007        FY 2008
          Business Center / Revenue Source                     Actual           Actual         Adopted        Adopted


                                                             Gas Tax
Non Departmental
  Miscellaneous Revenue                                                  225             515             -                -
                                       Non Departmental                  225             515             -                -
Fire And Rescue
  Intergovernmental Revenue                                       969,927                  -             -                -
                                        Fire And Rescue           969,927                  -             -                -
Public Works
  Other (Non Ad Valorem) Taxes                                  5,279,855        4,628,515       3,862,051       3,815,409
  Intergovernmental Revenue                                     4,355,134        1,818,860          55,000          50,000
  Charges For Services                                            593,905          279,945          57,500         191,050
  Miscellaneous Revenue                                           206,442          133,710         284,157         257,208
  Other Sources                                                 1,000,000        4,485,300       7,425,002       8,132,842
                                            Public Works       11,435,336       11,346,331      11,683,710      12,446,509
Capital Projects
  Charges For Services                                                     -             591             -                -
                                         Capital Projects                  -             591             -                -

                                           Total Gas Tax       12,405,489       11,347,437      11,683,710      12,446,509


                           Constitutional Officer-Supervisor Of Elections
Constitutional Officers
  Intergovernmental Revenue                                       353,025           89,389               -               -
  Charges For Services                                             90,485           98,080         113,100         113,100
  Miscellaneous Revenue                                                 -              110               -               -
  Other Sources                                                 1,024,210        1,552,563       1,559,145       1,859,354
                                   Constitutional Officers      1,467,720        1,740,142       1,672,245       1,972,454

      Total Constitutional Officer-Supervisor Of Elections      1,467,720        1,740,142       1,672,245       1,972,454


                                          Permits & Development Fund
Growth Management
  Licenses & Permits                                            2,045,196        1,685,948       1,878,622       1,604,576
  Charges For Services                                             13,770            9,480          15,300           8,000
  Fines & Forfeitures                                              80,281           39,657          20,000          20,000
  Miscellaneous Revenue                                            21,537           24,225          23,284          20,800
  Other Sources                                                         -                -         374,358         881,000
                                    Growth Management           2,160,784        1,759,310       2,311,564       2,534,376

                        Total Permits & Development Fund        2,160,784        1,759,310       2,311,564       2,534,376


                                               Computer Replacement
Non Departmental
  Charges For Services                                            333,186          382,515         525,092         655,000
  Miscellaneous Revenue                                              (103)         (69,933)              -               -
  Other Sources                                                    64,342                -         132,000         577,097
                                       Non Departmental           397,425          312,582         657,092       1,232,097

                             Total Computer Replacement           397,425          312,582         657,092       1,232,097




FY2008 Adopted Budget                                           3 - 36                                       Summary Reports
                                                 Alachua County Government
                                         FY 2008 Adopted Budget Fund Revenue Source


                                                           FY 2005         FY 2006        FY 2007        FY 2008
          Business Center / Revenue Source                  Actual          Actual        Adopted        Adopted


                                                 Self Insurance Fund
Administrative Services
  Charges For Services                                       3,117,725       3,373,267      3,646,021       1,954,774
  Miscellaneous Revenue                                        156,944         134,158              -               -
  Other Sources                                                      -               -      2,181,765       3,303,031
                                 Administrative Services     3,274,669       3,507,425      5,827,786       5,257,805

                               Total Self Insurance Fund     3,274,669       3,507,425      5,827,786       5,257,805


                                                   Fleet Management
Non Departmental
  Miscellaneous Revenue                                               29             67             -              59
                                      Non Departmental                29             67             -              59
Public Works
  Intergovernmental Revenue                                      3,842               -              -               -
  Charges For Services                                       2,897,219       3,336,870      3,359,271       4,543,734
  Miscellaneous Revenue                                         22,123          43,848         12,000          12,000
  Other Sources                                                      -               -        764,865         821,742
                                           Public Works      2,923,184       3,380,717      4,136,136       5,377,476

                                Total Fleet Management       2,923,213       3,380,784      4,136,136       5,377,535


                                                  Telephone Service
Information Telecommunications Services
  Charges For Services                                         573,799         589,510        576,243         580,360
  Miscellaneous Revenue                                        375,596         393,378        320,000         444,000
  Other Sources                                                      -               -        330,618         437,981
               Information Telecommunications Services         949,394         982,887      1,226,861       1,462,341

                                Total Telephone Service        949,394         982,887      1,226,861       1,462,341


                                                Vehicle Replacement
Non Departmental
  Charges For Services                                         732,729         997,878      1,893,979       2,042,531
  Miscellaneous Revenue                                        (15,166)          6,983              -               -
  Other Sources                                                310,000               -        188,731         338,731
                                      Non Departmental       1,027,563       1,004,860      2,082,710       2,381,262
Fire And Rescue
  Other Sources                                                156,681                -             -                -
                                       Fire And Rescue         156,681                -             -                -

                              Total Vehicle Replacement      1,184,244       1,004,860      2,082,710       2,381,262


                                                    Health Insurance
Non Departmental
  Charges For Services                                      11,149,534      13,862,041     16,330,030      16,226,482
  Miscellaneous Revenue                                              -         368,798              -               -
  Other Sources                                                      -               -        150,000       2,453,020
                                      Non Departmental      11,149,534      14,230,839     16,480,030      18,679,502

                                  Total Health Insurance    11,149,534      14,230,839     16,480,030      18,679,502




FY2008 Adopted Budget                                        3 - 37                                     Summary Reports
                                                 Alachua County Government
                                         FY 2008 Adopted Budget Fund Revenue Source


                                                            FY 2005        FY 2006       FY 2007        FY 2008
           Business Center / Revenue Source                  Actual         Actual       Adopted        Adopted


                                           Drug and Law Enforcement
Constitutional Officers
  Intergovernmental Revenue                                     221,984        177,450        53,149               -
  Charges For Services                                            6,317          5,295        15,000          15,000
  Fines & Forfeitures                                           300,972        282,860       100,000         100,000
  Miscellaneous Revenue                                          11,030         13,538             -               -
  Other Sources                                                 233,586        149,261       226,224          50,000
                                  Constitutional Officers       773,890        628,404       394,373         165,000
Judicial
  Charges For Services                                           15,267         16,006        11,400          11,400
                                                 Judicial        15,267         16,006        11,400          11,400
Court Services
  Intergovernmental Revenue                                     318,456        310,051       238,842         238,842
  Charges For Services                                           13,977         15,754        15,000          15,000
  Miscellaneous Revenue                                              20              -             -               -
  Other Sources                                                 165,482        229,197       432,629         465,774
                                         Court Services         497,935        555,002       686,471         719,616

                         Total Drug and Law Enforcement       1,287,092      1,199,413     1,092,244         896,016


                                                       Environmental
Environmental Protection
  Intergovernmental Revenue                                     651,186        665,032       782,091         734,210
  Charges For Services                                          217,961        218,707       231,984         216,253
  Fines & Forfeitures                                               100          1,000             -               -
  Miscellaneous Revenue                                             581          8,119             -               -
  Other Sources                                                       -              -             -               -
                                Environmental Protection        869,828        892,858     1,014,075         950,463
Public Works
  Licenses & Permits                                             53,084         56,110        30,000          30,000
  Intergovernmental Revenue                                      10,235         17,519             -               -
  Charges For Services                                           13,445         15,717        16,180          16,180
  Miscellaneous Revenue                                               -              -             -               -
  Other Sources                                                       -              -        35,000          35,000
                                           Public Works          76,764         89,346        81,180          81,180

                                    Total Environmental         946,593        982,204     1,095,255       1,031,643


                                                        Court Related
Constitutional Officers
  Intergovernmental Revenue                                            -        90,973             -                -
                                  Constitutional Officers              -        90,973             -                -
Judicial
  Intergovernmental Revenue                                     103,124        115,802        45,600               -
  Charges For Services                                          686,658        770,131       747,307         877,317
  Miscellaneous Revenue                                           6,544             12        10,000          10,000
  Other Sources                                                       -              -        74,300         237,000
                                                 Judicial       796,326        885,945       877,207       1,124,317
Administrative Services
  Other Sources                                                        -             -             -                -
                                 Administrative Services               -             -             -                -
Court Services
  Charges For Services                                          247,343        277,323       343,579         350,404
                                         Court Services         247,343        277,323       343,579         350,404

                                     Total Court Related      1,043,669      1,254,241     1,220,786       1,474,721

FY2008 Adopted Budget                                         3 - 38                                   Summary Reports
                                                 Alachua County Government
                                         FY 2008 Adopted Budget Fund Revenue Source


                                                            FY 2005         FY 2006       FY 2007        FY 2008
          Business Center / Revenue Source                   Actual          Actual       Adopted        Adopted


                                                 Emergency Services
Non Departmental
  Intergovernmental Revenue                                      46,827          44,851             -                -
  Miscellaneous Revenue                                             103           2,180             -                -
                                     Non Departmental            46,931          47,032             -                -
Constitutional Officers
  Intergovernmental Revenue                                   2,665,027       2,823,007     3,477,326       3,492,530
  Other Sources                                               3,387,739       3,582,019     3,477,325       3,492,531
                                  Constitutional Officers     6,052,766       6,405,026     6,954,651       6,985,061
Administrative Services
  Miscellaneous Revenue                                                67             -             -                -
                                Administrative Services                67             -             -                -
Community Support Services
  Miscellaneous Revenue                                                 -             -             -                -
                           Community Support Services                   -             -             -                -
Fire And Rescue
  Intergovernmental Revenue                                     769,557       1,124,123       301,414         319,013
  Charges For Services                                        6,672,236       6,498,753     6,743,481       7,147,270
  Fines & Forfeitures                                           651,195         657,623       582,000         582,000
  Miscellaneous Revenue                                          48,292          86,502        53,000          59,390
  Other Sources                                              12,983,563      14,136,396    19,435,976      17,133,069
                                       Fire And Rescue       21,124,843      22,503,397    27,115,871      25,240,742

                              Total Emergency Services       27,224,606      28,955,454    34,070,522      32,225,803


                                          Housing/Land Development
Community Support Services
  Intergovernmental Revenue                                      79,957          23,919             -                -
  Other Sources                                                       -               -             -                -
                           Community Support Services            79,957          23,919             -                -
Growth Management
  Intergovernmental Revenue                                             -        50,303             -                -
  Miscellaneous Revenue                                                 -             -             -                -
  Other Sources                                                         -             -             -                -
                                   Growth Management                    -        50,303             -                -

                        Total Housing/Land Development           79,957          74,222             -                -


                                                 Community Services
Non Departmental
  Intergovernmental Revenue                                             -       586,373       450,859                -
  Other Sources                                                         -       201,006       238,076                -
                                     Non Departmental                   -       787,379       688,935                -
Community Support Services
  Intergovernmental Revenue                                     810,841         206,981       260,713         716,537
  Miscellaneous Revenue                                          53,558          97,642        46,100         125,957
  Other Sources                                                 186,163             230       166,050         352,476
                           Community Support Services         1,050,562         304,853       472,863       1,194,970
Public Works
  Miscellaneous Revenue                                                 -        10,000             -                -
  Other Sources                                                         -             -             -                -
                                           Public Works                 -        10,000             -                -

                              Total Community Services        1,050,562       1,102,232     1,161,798       1,194,970



FY2008 Adopted Budget                                         3 - 39                                    Summary Reports
                                                   Alachua County Government
                                           FY 2008 Adopted Budget Fund Revenue Source


                                                              FY 2005        FY 2006        FY 2007          FY 2008
           Business Center / Revenue Source                    Actual         Actual        Adopted          Adopted


                                                             Tourism
Non Departmental
  Miscellaneous Revenue                                                  2             3                -                -
                                        Non Departmental                 2             3                -                -
General Government
  Other (Non Ad Valorem) Taxes                                  1,766,014      2,062,443      1,723,002         2,287,248
  Miscellaneous Revenue                                            48,082         79,734         12,704            12,704
  Other Sources                                                         -              -        194,793           239,736
                                     General Government         1,814,096      2,142,178      1,930,499         2,539,688
Public Works
  Intergovernmental Revenue                                              -         3,232                -                -
                                            Public Works                 -         3,232                -                -

                                            Total Tourism       1,814,098      2,145,413      1,930,499         2,539,688


                                          Other Special Revenue Funds
Non Departmental
  Other Sources                                                          -             -                -                -
                                        Non Departmental                 -             -                -                -
Judicial
  Miscellaneous Revenue                                             5,000          5,000          5,000             5,000
  Other Sources                                                         -              -              -                 -
                                                  Judicial          5,000          5,000          5,000             5,000
General Government
  Miscellaneous Revenue                                                  -        (3,327)               -                -
                                     General Government                  -        (3,327)               -                -
Community Support Services
  Fines & Forfeitures                                               8,760          7,175         12,000            12,000
  Miscellaneous Revenue                                               592        100,491          2,000             2,000
  Other Sources                                                         -              -          6,000             6,000
                              Community Support Services            9,352        107,666         20,000            20,000
Court Services
  Miscellaneous Revenue                                                  -             -              600              600
  Other Sources                                                          -             -                -                -
                                           Court Services                -             -              600              600
Fire And Rescue
  Miscellaneous Revenue                                             1,466          9,618          1,750             1,750
  Other Sources                                                         -              -          3,700             3,700
                                         Fire And Rescue            1,466          9,618          5,450             5,450
Environmental Protection
  Miscellaneous Revenue                                                  -             -                -                -
  Other Sources                                                          -             -                -                -
                                 Environmental Protection                -             -                -                -
Public Works
  Miscellaneous Revenue                                             4,424         16,058          7,500            17,500
  Other Sources                                                         -              -              -                 -
                                            Public Works            4,424         16,058          7,500            17,500

                        Total Other Special Revenue Funds          20,241        135,014         38,550            48,550




FY2008 Adopted Budget                                           3 - 40                                      Summary Reports
                                                  Alachua County Government
                                          FY 2008 Adopted Budget Fund Revenue Source


                                                             FY 2005        FY 2006       FY 2007        FY 2008
           Business Center / Revenue Source                   Actual         Actual       Adopted        Adopted


                                                    Debt Service Fund
Non Departmental
  Ad Valorem Taxes                                             2,051,338      2,308,285     2,687,941       3,041,364
  Other (Non Ad Valorem) Taxes                                         -        831,336     1,339,001       1,379,301
  Intergovernmental Revenue                                   10,811,171     14,548,089    16,526,001      16,284,983
  Miscellaneous Revenue                                           90,131        206,554        61,550         196,900
  Other Sources                                                1,382,712      1,689,132     3,010,908       7,151,349
                                       Non Departmental       14,335,352     19,583,396    23,625,401      28,053,897
Environmental Protection
  Miscellaneous Revenue                                                 -         7,464             -                -
  Other Sources                                                         -       318,201             -                -
                                Environmental Protection                -       325,665             -                -

                                 Total Debt Service Fund      14,335,352     19,909,061    23,625,401      28,053,897


                                                 Other Capital Projects
Non Departmental
  Intergovernmental Revenue                                            -        250,944             -               -
  Charges For Services                                                 -              -             -               -
  Miscellaneous Revenue                                           31,435         81,414             -               -
  Other Sources                                                2,411,850      3,329,683     5,050,000       4,450,000
                                       Non Departmental        2,443,285      3,662,040     5,050,000       4,450,000
Constitutional Officers
  Intergovernmental Revenue                                            -              -             -                -
  Miscellaneous Revenue                                           10,210         19,152             -                -
  Other Sources                                                   14,067         43,401        50,000                -
                                   Constitutional Officers        24,277         62,553        50,000                -
Judicial
  Charges For Services                                           923,305      1,022,699     1,000,000       1,030,000
  Miscellaneous Revenue                                               50             17             -               -
  Other Sources                                                        -              -             -               -
                                                  Judicial       923,355      1,022,715     1,000,000       1,030,000
General Government
  Miscellaneous Revenue                                          250,000              -             -                -
  Other Sources                                                        -              -             -                -
                                    General Government           250,000              -             -                -
Fire And Rescue
  Miscellaneous Revenue                                            6,882        110,035       209,042         136,864
  Other Sources                                                        -              -             -               -
                                         Fire And Rescue           6,882        110,035       209,042         136,864
Public Works
  Intergovernmental Revenue                                            -         16,860             -               -
  Miscellaneous Revenue                                           61,583        165,997       302,952         204,359
  Other Sources                                                        -              -             -               -
                                            Public Works          61,583        182,857       302,952         204,359
Capital Projects
  Intergovernmental Revenue                                      603,009        625,945             -               -
  Miscellaneous Revenue                                          281,498      1,756,112     3,309,019       1,995,634
  Other Sources                                                2,118,473      1,451,692     2,900,000       1,000,000
                                          Capital Projects     3,002,980      3,833,749     6,209,019       2,995,634

                              Total Other Capital Projects     6,712,360      8,873,949    12,821,013       8,816,857




FY2008 Adopted Budget                                          3 - 41                                   Summary Reports
                                                 Alachua County Government
                                         FY 2008 Adopted Budget Fund Revenue Source


                                                              FY 2005          FY 2006         FY 2007        FY 2008
          Business Center / Revenue Source                     Actual           Actual         Adopted        Adopted


                                                            Solid Waste
Non Departmental
  Charges For Services                                                     -           710               -                -
  Miscellaneous Revenue                                                  125         3,320               -                -
                                      Non Departmental                   125         4,030               -                -
Administrative Services
  Miscellaneous Revenue                                                  67              102             -                -
                                 Administrative Services                 67              102             -                -
Fire And Rescue
  Intergovernmental Revenue                                                -             406             -                -
                                        Fire And Rescue                    -             406             -                -
Environmental Protection
  Charges For Services                                             43,814           51,918          40,250          40,250
  Miscellaneous Revenue                                                 -            7,172           5,000           5,000
                               Environmental Protection            43,814           59,090          45,250          45,250
Public Works
  Other (Non Ad Valorem) Taxes                                    264,466          422,502         250,500         371,271
  Charges For Services                                          6,851,583        8,034,069       7,787,326       8,357,642
  Miscellaneous Revenue                                         3,430,946        3,995,978       4,212,095       4,114,376
  Other Sources                                                   801,292          890,588      11,592,672      11,370,641
                                           Public Works        11,348,287       13,343,137      23,842,593      24,213,930

                                       Total Solid Waste       11,392,292       13,406,765      23,887,843      24,259,180


                                              Alachua County Forever
Non Departmental
  Intergovernmental Revenue                                             -        5,668,379               -                -
  Miscellaneous Revenue                                           265,073          285,662               -                -
  Other Sources                                                         -        5,265,656               -                -
                                      Non Departmental            265,073       11,219,697               -                -
Environmental Protection
  Intergovernmental Revenue                                       246,500                -               -                -
  Fines & Forfeitures                                                   -              550               -                -
  Miscellaneous Revenue                                                 -           33,669               -                -
  Other Sources                                                         -        7,966,143               -                -
                               Environmental Protection           246,500        8,000,362               -                -

                          Total Alachua County Forever            511,573       19,220,058               -                -


                            State Housing Initiative Partnership Funds
Growth Management
  Intergovernmental Revenue                                       865,293        1,117,137       1,123,060       1,110,856
  Miscellaneous Revenue                                           231,212          280,082          77,000         100,000
  Other Sources                                                         -                -               -               -
                                   Growth Management            1,096,505        1,397,219       1,200,060       1,210,856

         Total State Housing Initiative Partnership Funds       1,096,505        1,397,219       1,200,060       1,210,856




FY2008 Adopted Budget                                           3 - 42                                       Summary Reports
                                                  Alachua County Government
                                          FY 2008 Adopted Budget Fund Revenue Source


                                                               FY 2005        FY 2006       FY 2007        FY 2008
            Business Center / Revenue Source                    Actual         Actual       Adopted        Adopted


                                             Transportation Trust Fund
Non Departmental
  Miscellaneous Revenue                                                   -       371,913             -               -
  Other Sources                                                   8,975,000    17,530,367     1,615,021       1,618,006
                                       Non Departmental           8,975,000    17,902,280     1,615,021       1,618,006
Capital Projects
  Other Sources                                                           -             -             -                -
                                          Capital Projects                -             -             -                -

                          Total Transportation Trust Fund         8,975,000    17,902,280     1,615,021       1,618,006


                             Alachua County Housing Finance Authority
Non Departmental
  Miscellaneous Revenue                                             33,718         37,443        34,442          34,442
  Other Sources                                                          -              -       189,034         209,000
                                       Non Departmental             33,718         37,443       223,476         243,442

           Total Alachua County Housing Finance Authority           33,718         37,443       223,476         243,442


                                                             Law Library
Judicial
  Charges For Services                                              53,234         75,292        78,950          82,044
  Miscellaneous Revenue                                              7,717          6,079         1,800           3,356
  Other Sources                                                          -              -         3,569           4,370
                                                  Judicial          60,951         81,371        84,319          89,770

                                        Total Law Library           60,951         81,371        84,319          89,770

                                      County-Wide Total         247,058,744   309,079,935   327,345,322     334,457,635




FY2008 Adopted Budget                                            3 - 43                                   Summary Reports
                                                   Alachua County Government
                                         FY 2008 Adopted Budget Revenue Source Summary


                                                             FY 2005        FY 2006        FY 2007        FY 2008
           Business Unit / Revenue Source                     Actual         Actual        Adopted        Adopted

                                                     Non Departmental
County-wide Expenses and Transfers
   Ad Valorem Taxes                                           86,894,442     97,552,888    112,750,227     110,146,333
   Other (Non Ad Valorem) Taxes                               11,198,575     12,230,722     12,807,728      13,904,853
   Licenses & Permits                                            356,423        354,848        296,818         311,449
   Intergovernmental Revenue                                   5,244,484     12,029,298      5,779,657       5,819,905
   Charges For Services                                          381,008        391,451        406,476         418,670
   Fines & Forfeitures                                               150            466              -               -
   Miscellaneous Revenue                                       2,502,030      3,134,725      2,284,981       2,696,587
   Other Sources                                              18,051,993     34,585,631     27,838,059      29,265,208
                   County-wide Expenses and Transfers        124,629,106    160,280,029    162,163,946     162,563,005

Debt Service
   Ad Valorem Taxes                                            2,051,338      2,308,285      2,687,941       3,041,364
   Other (Non Ad Valorem) Taxes                                        -        831,336      1,339,001       1,379,301
   Intergovernmental Revenue                                  10,811,171     14,548,089     16,526,001      16,284,983
   Miscellaneous Revenue                                          90,131        206,554         61,550         196,900
   Other Sources                                               1,382,712      1,439,132      3,010,908       5,522,215
                                             Debt Service     14,335,352     19,333,396     23,625,401      26,424,763

Computer Replacement Fund
   Charges For Services                                          333,186        382,515        525,092         655,000
   Miscellaneous Revenue                                            (103)       (69,933)             -               -
   Other Sources                                                  64,342              -        132,000         577,097
                             Computer Replacement Fund           397,425        312,582        657,092       1,232,097

Vehicle Replacement Fund
   Charges For Services                                          732,729        997,878      1,893,979       2,042,531
   Miscellaneous Revenue                                         (15,166)         6,983              -               -
   Other Sources                                                 310,000              -        188,731         338,731
                                Vehicle Replacement Fund       1,027,563      1,004,860      2,082,710       2,381,262

Special Expense and Indirect Costs
   Intergovernmental Revenue                                   1,114,279        730,692      1,016,500       1,016,500
   Charges For Services                                       11,149,534     13,862,041     16,330,030      16,226,482
   Miscellaneous Revenue                                          38,444        410,223         39,942          39,942
   Other Sources                                                       -              -        189,034       2,662,020
                        Special Expense and Indirect Costs    12,302,256     15,002,956     17,575,506      19,944,944

                                   Total Non Departmental    152,691,703    195,933,823    206,104,655     212,546,071




FY2008 Adopted Budget                                          3 - 44                                    Summary Reports
                                                   Alachua County Government
                                         FY 2008 Adopted Budget Revenue Source Summary


                                                               FY 2005       FY 2006       FY 2007        FY 2008
               Business Unit / Revenue Source                   Actual        Actual       Adopted        Adopted

                                                  Constitutional Officers
Clerk Finance And Accounting
   Miscellaneous Revenue                                                 -             -             -               -
   Other Sources                                                 1,611,242     3,995,450       975,000       2,220,000
                            Clerk Finance And Accounting         1,611,242     3,995,450       975,000       2,220,000

Property Appraiser
   Other Sources                                                   471,034       625,139        35,000          35,000
                                        Property Appraiser         471,034       625,139        35,000          35,000

Supervisor Of Elections
   Intergovernmental Revenue                                       353,025        89,389             -               -
   Charges For Services                                             90,485        98,080       113,100         113,100
   Miscellaneous Revenue                                             2,469         9,411             -               -
   Other Sources                                                 1,055,426     1,695,740     1,609,145       1,909,354
                                   Supervisor Of Elections       1,501,405     1,892,619     1,722,245       2,022,454

Tax Collector
   Miscellaneous Revenue                                            93,551       133,354        54,000          54,000
   Other Sources                                                 1,058,454     1,231,823     1,038,000       1,232,955
                                              Tax Collector      1,152,005     1,365,176     1,092,000       1,286,955

Sheriff Jail
   Charges For Services                                            522,743       576,624       374,909         375,403
   Fines & Forfeitures                                              21,362        23,217        12,180          12,180
   Miscellaneous Revenue                                            58,036       220,474             -               -
                                                Sheriff Jail       602,142       820,314       387,089         387,583

Courts And Corrections
   Other Sources                                                    52,360        15,205             -                -
                                   Courts And Corrections           52,360        15,205             -                -

Sheriff Law Enforcement
   Intergovernmental Revenue                                       221,984       268,423        53,149               -
   Charges For Services                                            741,758       837,701       863,687         863,687
   Fines & Forfeitures                                             304,939       328,968       113,533         113,533
   Miscellaneous Revenue                                            85,631       168,027             -               -
   Other Sources                                                   233,586       149,261       226,224         125,000
                                  Sheriff Law Enforcement        1,587,898     1,752,380     1,256,593       1,102,220

Sheriff Communications
   Intergovernmental Revenue                                     2,767,152     2,923,287     3,477,326       3,492,530
   Miscellaneous Revenue                                            26,599        52,893             -               -
   Other Sources                                                 3,401,805     3,625,421     3,627,325       3,592,531
                                  Sheriff Communications         6,195,556     6,601,601     7,104,651       7,085,061

Sheriff Court Security
   Miscellaneous Revenue                                             6,313        13,593             -                -
                                     Sheriff Court Security          6,313        13,593             -                -

                               Total Constitutional Officers    13,179,955    17,081,478    12,572,578      14,139,273




FY2008 Adopted Budget                                            3 - 45                                  Summary Reports
                                                 Alachua County Government
                                       FY 2008 Adopted Budget Revenue Source Summary


                                                             FY 2005         FY 2006         FY 2007        FY 2008
           Business Unit / Revenue Source                     Actual          Actual         Adopted        Adopted

                                                            Judicial
Court Related
   Charges For Services                                          988,597       1,107,650       1,686,707       1,845,277
   Miscellaneous Revenue                                              50              17               -               -
   Other Sources                                                       -               -          74,300         237,000
                                          Court Related          988,647       1,107,667       1,761,007       2,082,277

Court Administration
   Intergovernmental Revenue                                     103,124         115,802          45,600               -
   Charges For Services                                          893,765         985,673         410,554         412,137
   Miscellaneous Revenue                                          19,261          11,092          16,800          18,356
   Other Sources                                                       -               -           3,569           4,370
                                    Court Administration       1,016,150       1,112,567         476,523         434,863

State Attorney
   Charges For Services                                           31,298          30,690          50,743          50,743
   Miscellaneous Revenue                                             350               -               -               -
                                          State Attorney          31,648          30,690          50,743          50,743

Public Defender
   Charges For Services                                                  -        12,016          18,245          14,347
                                        Public Defender                  -        12,016          18,245          14,347

Guardian Ad Litem
   Miscellaneous Revenue                                                 -             20              -                -
                                     Guardian Ad Litem                   -             20              -                -

                                           Total Judicial      2,036,445       2,262,959       2,306,518       2,582,230


                             Information Telecommunications Services
Information Services
   Miscellaneous Revenue                                                77             100             -                -
                                    Information Services                77             100             -                -

Information Services - Telephone
   Charges For Services                                          573,799         589,510         576,243         580,360
   Miscellaneous Revenue                                         375,596         393,378         320,000         444,000
   Other Sources                                                       -               -         330,618         437,981
                        Information Services - Telephone         949,394         982,887       1,226,861       1,462,341

          Total Information Telecommunications Services          949,472         982,988       1,226,861       1,462,341




FY2008 Adopted Budget                                          3 - 46                                      Summary Reports
                                                 Alachua County Government
                                       FY 2008 Adopted Budget Revenue Source Summary


                                                            FY 2005        FY 2006         FY 2007        FY 2008
           Business Unit / Revenue Source                    Actual         Actual         Adopted        Adopted

                                                 General Government
County Commission
   Charges For Services                                                5             36              -                -
                                     County Commission                 5             36              -                -

County Attorney
   Charges For Services                                              18             59               -                -
   Miscellaneous Revenue                                          6,404         16,552               -                -
                                        County Attorney           6,422         16,611               -                -

County Manager
   Charges For Services                                                9              -              -                -
   Miscellaneous Revenue                                               -             42              -                -
                                        County Manager                 9             42              -                -

Public Information
   Charges For Services                                           1,250              250             -                -
                                       Public Information         1,250              250             -                -

Office Of Management And Budget
   Miscellaneous Revenue                                        250,000                -             -                -
   Other Sources                                                      -                -             -                -
                        Office Of Management And Budget         250,000                -             -                -

Neighborhood & Visioning
   Miscellaneous Revenue                                               -        (3,327)              -                -
                               Neighborhood & Visioning                -        (3,327)              -                -

Tourist Development
   Other (Non Ad Valorem) Taxes                               1,766,014      2,062,443       1,723,002       2,287,248
   Miscellaneous Revenue                                         48,082         79,734          12,704          12,704
   Other Sources                                                      -              -         194,793         239,736
                                    Tourist Development       1,814,096      2,142,178       1,930,499       2,539,688

                               Total General Government       2,071,782      2,155,790       1,930,499       2,539,688




FY2008 Adopted Budget                                         3 - 47                                     Summary Reports
                                                Alachua County Government
                                      FY 2008 Adopted Budget Revenue Source Summary


                                                           FY 2005          FY 2006          FY 2007          FY 2008
           Business Unit / Revenue Source                   Actual           Actual          Adopted          Adopted

                                             Administrative Services
Administration
   Charges For Services                                                 -               4                -                -
   Miscellaneous Revenue                                                -             190                -                -
                                         Administration                 -             194                -                -

Equal Opportunity
   Charges For Services                                                 -            47                100              100
   Miscellaneous Revenue                                                -         7,131                  -                -
   Other Sources                                                        -             -                  -                -
                                     Equal Opportunity                  -         7,178                100              100

Facilities Management
   Charges For Services                                          6,703            6,479            8,074             8,074
   Miscellaneous Revenue                                        29,212           29,458           24,234            24,234
                                 Facilities Management          35,915           35,937           32,308            32,308

Human Resources
   Charges For Services                                                16             140              200              200
   Miscellaneous Revenue                                              775             (25)               -                -
                                     Human Resources                  791             114              200              200

Purchasing
   Charges For Services                                                 -             121              150              150
                                            Purchasing                  -             121              150              150

Risk Management
   Charges For Services                                      3,117,725        3,373,267        3,646,021         1,954,774
   Miscellaneous Revenue                                       157,614          134,158                -                 -
   Other Sources                                                     -                -        2,181,765         3,303,031
                                     Risk Management         3,275,339        3,507,425        5,827,786         5,257,805

Organizational Training And Development
   Charges For Services                                               338               -              250              250
               Organizational Training And Development                338               -              250              250

                           Total Administrative Services     3,312,382        3,550,969        5,860,794         5,290,813




FY2008 Adopted Budget                                        3 - 48                                          Summary Reports
                                                  Alachua County Government
                                        FY 2008 Adopted Budget Revenue Source Summary


                                                             FY 2005          FY 2006       FY 2007          FY 2008
           Business Unit / Revenue Source                     Actual           Actual       Adopted          Adopted

                                          Community Support Services
Administration
   Intergovernmental Revenue                                      12,307           11,705        20,000            20,000
   Charges For Services                                                7                -             -                 -
   Fines & Forfeitures                                             8,760            7,175        12,000            12,000
   Miscellaneous Revenue                                          15,038            4,022             -                 -
   Other Sources                                                       -                -        40,000            40,000
                                            Administration        36,111           22,902        72,000            72,000

Community Agency Partnerships
   Miscellaneous Revenue                                           7,772            8,897               -                -
                          Community Agency Partnerships            7,772            8,897               -                -

Medical Examiner
   Miscellaneous Revenue                                          48,884            6,552               -                -
                                        Medical Examiner          48,884            6,552               -                -

Ag Extension
   Miscellaneous Revenue                                                940             -               -                -
                                            Ag Extension                940             -               -                -

CHOICES
   Other (Non Ad Valorem) Taxes                                7,428,765       10,796,177     9,704,314         9,819,169
   Miscellaneous Revenue                                          59,523          580,773             -                 -
   Other Sources                                                       -                -             -                 -
                                               CHOICES         7,488,288       11,376,950     9,704,314         9,819,169

Crisis Center
   Miscellaneous Revenue                                                203             -         1,000             1,000
   Other Sources                                                          -             -         3,000             3,000
                                             Crisis Center              203             -         4,000             4,000

Partners for Productive Community
   Miscellaneous Revenue                                                 5              -             500              500
                        Partners for Productive Community                5              -             500              500

Sugarfoot Preserve & Enh District
   Miscellaneous Revenue                                          48,753           48,653        46,100            46,100
   Other Sources                                                     212              230             -                 -
                         Sugarfoot Preserve & Enh District        48,966           48,883        46,100            46,100

Weed and Seed Grant
   Intergovernmental Revenue                                     145,852          112,117               -                -
                                    Weed and Seed Grant          145,852          112,117               -                -

Poverty Reduction Program
   Intergovernmental Revenue                                      79,957           23,919               -           7,000
   Miscellaneous Revenue                                               -          100,000               -               -
   Other Sources                                                       -                -               -               -
                              Poverty Reduction Program           79,957          123,919               -           7,000

Volunteer and Senior Services
   Intergovernmental Revenue                                     388,799                -             -           450,859
   Other Sources                                                 160,720                -        60,000           242,242
                            Volunteer and Senior Services        549,519                -        60,000           693,101

RSVP Grant
   Intergovernmental Revenue                                      59,252                -               -                -
                                             RSVP Grant           59,252                -               -                -

Social Services
   Miscellaneous Revenue                                                  -         5,180               -                -
   Other Sources                                                          -             -               -                -
                                          Social Services                 -         5,180               -                -


FY2008 Adopted Budget                                          3 - 49                                       Summary Reports
                                                  Alachua County Government
                                        FY 2008 Adopted Budget Revenue Source Summary


                                                             FY 2005        FY 2006        FY 2007        FY 2008
            Business Unit / Revenue Source                    Actual         Actual        Adopted        Adopted

                                         Community Support Services
Victim Services
   Intergovernmental Revenue                                     204,631         83,159        240,713         238,678
   Miscellaneous Revenue                                           5,189         49,240            500          80,357
   Other Sources                                                  25,230              -         69,050          73,234
                                         Victim Services         235,050        132,400        310,263         392,269

                        Total Community Support Services       8,700,798     11,837,799     10,197,177      11,034,139


                                                        Court Services
Drug Court
   Charges For Services                                           41,566         57,805         76,800          76,800
   Fines & Forfeitures                                               500              -              -               -
   Miscellaneous Revenue                                              80             32            500             500
                                              Drug Court          42,146         57,837         77,300          77,300

Metamorphosis
   Intergovernmental Revenue                                     318,456        310,051        238,842         238,842
   Charges For Services                                           32,372         29,569         30,000         150,000
   Miscellaneous Revenue                                              20              -            100             100
   Other Sources                                                 165,482        229,197        432,629         465,774
                                         Metamorphosis           516,330        568,816        701,571         854,716

Probation
   Charges For Services                                          316,847        313,070        320,000         360,000
   Miscellaneous Revenue                                             350            635              -               -
                                               Probation         317,197        313,706        320,000         360,000

Work Release
   Charges For Services                                          391,011        465,976        447,500         447,500
   Miscellaneous Revenue                                               -            654              -               -
                                           Work Release          391,011        466,630        447,500         447,500

Day Reporting
   Charges For Services                                           12,509         15,556         36,000          36,000
   Miscellaneous Revenue                                               -            193              -               -
                                          Day Reporting           12,509         15,749         36,000          36,000

Aids and Assistance
   Charges For Services                                          247,343        277,323        343,579         350,404
   Miscellaneous Revenue                                               -          6,951              -               -
                                     Aids and Assistance         247,343        284,274        343,579         350,404

Community Services
   Charges For Services                                                 -        26,040         29,000          39,000
   Miscellaneous Revenue                                                -           268              -               -
                                     Community Services                 -        26,308         29,000          39,000

Pretrial
   Miscellaneous Revenue                                                -             47             -                -
                                                  Pretrial              -             47             -                -

Outpatient & Aftercare Treatment Program
   Charges For Services                                                 -              -        20,000          20,000
              Outpatient & Aftercare Treatment Program                  -              -        20,000          20,000

                                     Total Court Services      1,526,535      1,733,367      1,974,950       2,184,920




FY2008 Adopted Budget                                          3 - 50                                    Summary Reports
                                                   Alachua County Government
                                         FY 2008 Adopted Budget Revenue Source Summary


                                                              FY 2005        FY 2006        FY 2007        FY 2008
           Business Unit / Revenue Source                      Actual         Actual        Adopted        Adopted

                                                       Fire And Rescue
Fire And Rescue Administration
   Intergovernmental Revenue                                       73,111         25,534              -               -
   Miscellaneous Revenue                                                -             (4)             -               -
   Other Sources                                                  461,718        652,758        719,873         730,821
                          Fire And Rescue Administration          534,829        678,288        719,873         730,821

Special Recruitment And Training
   Other Sources                                                  248,866        327,323        250,074         263,839
                        Special Recruitment And Training          248,866        327,323        250,074         263,839

Emergency Management
   Intergovernmental Revenue                                      176,815        373,479        127,659         127,659
   Miscellaneous Revenue                                              270              -              -               -
   Other Sources                                                  130,783        145,117        308,173         284,260
                                 Emergency Management             307,868        518,596        435,832         411,919

Wildfire Mitigation & Strategic Planning
   Other Sources                                                         -             -        479,456         368,309
                   Wildfire Mitigation & Strategic Planning              -             -        479,456         368,309

Enhanced 911
   Intergovernmental Revenue                                      403,918        592,771              -               -
   Charges For Services                                           671,534        635,608      1,190,000       1,133,789
   Miscellaneous Revenue                                           32,549         72,143         32,000          38,390
   Other Sources                                                        -              -      1,565,174         401,230
                                            Enhanced 911        1,108,001      1,300,522      2,787,174       1,573,409

311 Services
   Other Sources                                                         -             -        238,200                -
                                             311 Services                -             -        238,200                -

Rescue Medical Services
   Intergovernmental Revenue                                      136,189        113,427        173,755         176,254
   Charges For Services                                         5,269,482      5,096,766      5,003,350       5,403,350
   Fines & Forfeitures                                            651,195        657,623        582,000         582,000
   Miscellaneous Revenue                                           15,615         18,624         21,700          21,700
   Other Sources                                                3,285,564      4,343,243      4,990,110       4,322,616
                                Rescue Medical Services         9,358,044     10,229,683     10,770,915      10,505,920

Fire Protection Services
   Intergovernmental Revenue                                       12,445         14,922              -          15,100
   Charges For Services                                           731,220        766,380        550,131         610,131
   Miscellaneous Revenue                                            7,706        115,390        210,092         137,914
   Other Sources                                                9,013,313      9,702,955     10,900,054      10,774,632
                                  Fire Protection Services      9,764,684     10,599,648     11,660,277      11,537,777

Disaster Recovery
   Intergovernmental Revenue                                    3,208,757          5,538              -               -
   Miscellaneous Revenue                                           39,026              -              -               -
   Other Sources                                                        -              -         91,062          91,062
                                        Disaster Recovery       3,247,783          5,538         91,062          91,062

                                   Total Fire And Rescue       24,570,075     23,659,598     27,432,863      25,483,056




FY2008 Adopted Budget                                           3 - 51                                    Summary Reports
                                                 Alachua County Government
                                       FY 2008 Adopted Budget Revenue Source Summary


                                                           FY 2005        FY 2006       FY 2007        FY 2008
           Business Unit / Revenue Source                   Actual         Actual       Adopted        Adopted

                                            Environmental Protection
Environmental Protection Administration
   Intergovernmental Revenue                                   246,500              -             -               -
   Fines & Forfeitures                                               -            550             -               -
   Miscellaneous Revenue                                        12,603         44,520        10,914          10,914
   Other Sources                                                     -      7,966,143             -               -
                 Environmental Protection Administration       259,103      8,011,213        10,914          10,914

Water Quality
   Intergovernmental Revenue                                   111,731         96,855       137,200         110,022
   Charges For Services                                         15,034         13,568        22,100          17,100
   Miscellaneous Revenue                                         1,076              -             -               -
   Other Sources                                                     -              -             -               -
                                          Water Quality        127,840        110,423       159,300         127,122

Natural Resources Protection
   Licenses & Permits                                          127,991        128,476       135,001         139,051
   Intergovernmental Revenue                                    27,000         27,000        50,000          40,000
   Charges For Services                                             54              -         6,760           6,962
   Fines & Forfeitures                                             100              -             -               -
   Miscellaneous Revenue                                            50            620             -               -
   Other Sources                                                     -              -             -               -
                           Natural Resources Protection        155,195        156,096       191,761         186,013

Hazardous Materials
   Intergovernmental Revenue                                     5,870          9,406         9,192          17,751
   Charges For Services                                        217,961        218,707       226,984         216,253
   Fines & Forfeitures                                               -          1,000             -               -
   Miscellaneous Revenue                                           576          7,499             -               -
   Other Sources                                                     -              -             -               -
                                   Hazardous Materials         224,407        236,612       236,176         234,004

Hazardous Waste Collection
   Intergovernmental Revenue                                    83,428         81,532        98,750          88,750
   Charges For Services                                         43,814         51,918        40,250          40,250
   Miscellaneous Revenue                                             -          7,172         5,000           5,000
                            Hazardous Waste Collection         127,241        140,622       144,000         134,000

Petroleum Management
   Intergovernmental Revenue                                   423,158        450,240       486,949         477,687
   Miscellaneous Revenue                                             5              -             -               -
   Other Sources                                                     -              -             -               -
                                Petroleum Management           423,163        450,240       486,949         477,687

Land Conservation
   Miscellaneous Revenue                                              -         7,464             -                -
   Other Sources                                                      -       318,201             -                -
                                     Land Conservation                -       325,665             -                -

                          Total Environmental Protection     1,316,949      9,430,870     1,229,100       1,169,740




FY2008 Adopted Budget                                        3 - 52                                   Summary Reports
                                                Alachua County Government
                                      FY 2008 Adopted Budget Revenue Source Summary


                                                         FY 2005       FY 2006        FY 2007        FY 2008
           Business Unit / Revenue Source                 Actual        Actual        Adopted        Adopted

                                               Growth Management
Comprehensive Planning
   Licenses & Permits                                        152,783       136,506         93,002         394,350
   Intergovernmental Revenue                                 865,293     1,167,440      1,123,060       1,110,856
   Charges For Services                                        1,730         2,181          1,300           1,300
   Miscellaneous Revenue                                     231,582       280,082         77,000         100,000
   Other Sources                                                   -             -              -               -
                                Comprehensive Planning     1,251,388     1,586,210      1,294,362       1,606,506

Codes Enforcement
   Licenses & Permits                                      2,045,196     1,685,948      1,878,622       1,604,576
   Charges For Services                                       13,770         9,480         15,300           8,000
   Fines & Forfeitures                                        80,281        39,657         20,000          20,000
   Miscellaneous Revenue                                      21,537        24,225         23,284          20,800
   Other Sources                                                   -             -        374,358         881,000
                                    Codes Enforcement      2,160,784     1,759,310      2,311,564       2,534,376

                               Total Growth Management     3,412,172     3,345,520      3,605,926       4,140,882




FY2008 Adopted Budget                                      3 - 53                                   Summary Reports
                                                  Alachua County Government
                                        FY 2008 Adopted Budget Revenue Source Summary


                                                              FY 2005       FY 2006       FY 2007        FY 2008
           Business Unit / Revenue Source                      Actual        Actual       Adopted        Adopted

                                                          Public Works
Fleet Management
   Intergovernmental Revenue                                        3,842             -             -               -
   Charges For Services                                         2,897,219     3,336,870     3,359,271       4,543,734
   Miscellaneous Revenue                                           22,123        43,848        12,000          12,000
   Other Sources                                                        -             -       764,865         821,742
                                       Fleet Management         2,923,184     3,380,717     4,136,136       5,377,476

Animal Services
   Charges For Services                                           282,555       348,444       443,328        383,335
   Miscellaneous Revenue                                            4,292        25,991         7,500         15,000
   Other Sources                                                        -             -             -              -
                                          Animal Services         286,847       374,435       450,828        398,335

Parks And Recreation
   Licenses & Permits                                              53,084        56,110        30,000         30,000
   Intergovernmental Revenue                                            -         3,232             -              -
   Miscellaneous Revenue                                           10,088       166,493       302,952        204,359
   Other Sources                                                        -             -        30,000         30,000
                                    Parks And Recreation           63,172       225,834       362,952        264,359

Santa Fe Hills Water Utility
   Charges For Services                                            13,445        15,717        16,180          16,180
   Miscellaneous Revenue                                                -             -             -               -
   Other Sources                                                        -             -         5,000           5,000
                               Santa Fe Hills Water Utility        13,445        15,717        21,180          21,180

Development Review
   Charges For Services                                           134,785       101,470       126,200        129,980
                                    Development Review            134,785       101,470       126,200        129,980

Solid Waste
   Other (Non Ad Valorem) Taxes                                   264,466       422,502       250,500        371,271
   Intergovernmental Revenue                                       10,235        17,519             -              -
   Charges For Services                                         7,002,654     8,183,208     7,878,326      8,448,642
   Miscellaneous Revenue                                        7,284,172     8,276,563     9,284,878      9,172,467
   Other Sources                                                  817,701       909,280    11,604,672     12,258,629
                                              Solid Waste      15,379,228    17,809,071    29,018,376     30,251,009

Transportation
   Other (Non Ad Valorem) Taxes                                 5,279,855     4,628,515     3,862,051       3,815,409
   Intergovernmental Revenue                                    4,355,134     1,835,720        55,000          50,000
   Charges For Services                                           593,905       279,945        57,500         191,050
   Miscellaneous Revenue                                          257,942       133,710       284,157         257,208
   Other Sources                                                1,000,000     4,485,300     8,320,002       8,132,842
                                           Transportation      11,486,836    11,363,191    12,578,710     12,446,509

                                       Total Public Works      30,287,496    33,270,435    46,694,382     48,888,848




FY2008 Adopted Budget                                           3 - 54                                  Summary Reports
                                                Alachua County Government
                                      FY 2008 Adopted Budget Revenue Source Summary


                                                           FY 2005          FY 2006       FY 2007        FY 2008
            Business Unit / Revenue Source                  Actual           Actual       Adopted        Adopted

                                                     Capital Projects
Cox Cable
   Miscellaneous Revenue                                        72,600           72,600        36,300                -
   Other Sources                                                     -                -             -                -
                                             Cox Cable          72,600           72,600        36,300                -

Economic Development
   Other Sources                                                        -       451,500     2,400,000         400,000
                               Economic Development                     -       451,500     2,400,000         400,000

TIP
   Intergovernmental Revenue                                         -                -             -               -
   Charges For Services                                              -              591             -               -
   Miscellaneous Revenue                                       105,971        1,545,524     3,272,719       1,995,634
   Other Sources                                                     -                -             -               -
                                                    TIP        105,971        1,546,116     3,272,719       1,995,634

CP-Courts & Corrections
   Miscellaneous Revenue                                         1,500                -             -                -
                               CP-Courts & Corrections           1,500                -             -                -

CP-Emergency Services
   Miscellaneous Revenue                                              350             -             -                -
                               CP-Emergency Services                  350             -             -                -

CP-Culture & Recreation
   Intergovernmental Revenue                                    14,000          126,000             -                -
   Other Sources                                                     -                -             -                -
                               CP-Culture & Recreation          14,000          126,000             -                -

Road Construction
   Intergovernmental Revenue                                   589,009          499,945             -                -
   Miscellaneous Revenue                                       101,077          136,639             -                -
   Other Sources                                             1,118,473              192             -                -
                                    Road Construction        1,808,559          636,776             -                -
   Miscellaneous Revenue                                             -            1,349             -               -
   Other Sources                                             1,000,000        1,000,000       500,000         600,000
                                  Total Capital Projects     3,002,980        3,834,341     6,209,019       2,995,634

                                      Countywide Total     247,058,744      309,079,935   327,345,322     334,457,635




FY2008 Adopted Budget                                        3 - 55                                     Summary Reports
                                                    Alachua County Government
                                       FY 2008 Adopted Budget Fund Revenue Source Summary
                                                               FY 2005       FY 2006         FY 2007         FY 2008
                     Business Center                            Actual        Actual         Adopted         Adopted

                                                    30 Ad Valorem Taxes
Non Departmental                                                88,945,780    99,861,173     115,438,168      113,187,697
                                     Total Ad Valorem Taxes     88,945,780    99,861,173     115,438,168      113,187,697


                                         31 Other (Non Ad Valorem) Taxes
Non Departmental                                                11,198,575    13,062,058      14,146,729       15,284,154
General Government                                               1,766,014     2,062,443       1,723,002        2,287,248
Community Support Services                                       7,428,765    10,796,177       9,704,314        9,819,169
Public Works                                                     5,544,320     5,051,017       4,112,551        4,186,680
                          Total Other (Non Ad Valorem) Taxes    25,937,675    30,971,695      29,686,596       31,577,251


                                                   32 Licenses & Permits
Non Departmental                                                   356,423       354,848         296,818          311,449
Environmental Protection                                           127,991       128,476         135,001          139,051
Growth Management                                                2,197,979     1,822,454       1,971,624        1,998,926
Public Works                                                        53,084        56,110          30,000           30,000
                                    Total Licenses & Permits     2,735,476     2,361,888       2,433,443        2,479,426


                                            33 Intergovernmental Revenue
Non Departmental                                                17,169,934    27,308,078      23,322,158       23,121,388
Constitutional Officers                                          3,342,161     3,281,098       3,530,475        3,492,530
Judicial                                                           103,124       115,802          45,600                 -
Community Support Services                                         890,797       230,900         260,713          716,537
Court Services                                                     318,456       310,051         238,842          238,842
Fire And Rescue                                                  4,011,235     1,125,672         301,414          319,013
Environmental Protection                                           897,686       665,032         782,091          734,210
Growth Management                                                  865,293     1,167,440       1,123,060        1,110,856
Public Works                                                     4,369,211     1,856,471          55,000           50,000
Capital Projects                                                   603,009       625,945               -                 -
                             Total Intergovernmental Revenue    32,570,906    36,686,489      29,659,353       29,783,376


                                                 34 Charges For Services
Non Departmental                                                12,596,457    15,633,885      19,155,577       19,342,683
Constitutional Officers                                          1,354,986     1,512,404       1,351,696        1,352,190
Judicial                                                         1,913,660     2,136,028       2,166,249        2,322,504
Information Telecommunications Services                            573,799       589,510         576,243          580,360
General Government                                                   1,282             345             -                 -
Administrative Services                                          3,124,781     3,380,057       3,654,795        1,963,548
Community Support Services                                               7               -             -                 -
Court Services                                                   1,041,647     1,185,339       1,302,879        1,479,704
Fire And Rescue                                                  6,672,236     6,498,753       6,743,481        7,147,270
Environmental Protection                                           276,863       284,192         296,094          280,565
Growth Management                                                   15,500        11,661          16,600            9,300
Public Works                                                    10,924,563    12,265,654      11,880,805       13,712,921
Capital Projects                                                         -             591             -                 -
                                  Total Charges For Services    38,495,781    43,498,420      47,144,419       48,191,045




FY2008 Adopted Budget                                           3 - 56                                     Summary Reports
                                                 Alachua County Government
                                    FY 2008 Adopted Budget Fund Revenue Source Summary
                                                             FY 2005         FY 2006         FY 2007           FY 2008
                     Business Center                          Actual          Actual         Adopted           Adopted

                                                 35 Fines & Forfeitures
Non Departmental                                                       150             466               -                 -
Constitutional Officers                                          326,301         352,185         125,713            125,713
Community Support Services                                         8,760           7,175          12,000             12,000
Court Services                                                         500               -               -                 -
Fire And Rescue                                                  651,195         657,623         582,000            582,000
Environmental Protection                                               100         1,550                 -                 -
Growth Management                                                 80,281          39,657          20,000             20,000
                                 Total Fines & Forfeitures     1,067,287       1,058,656         739,713            739,713


                                             36 Miscellaneous Revenue
Non Departmental                                               2,615,336       3,688,552       2,386,473          2,933,429
Constitutional Officers                                          272,600         597,752          54,000             54,000
Judicial                                                          19,661          11,129          16,800             18,356
Information Telecommunications Services                          375,673         393,478         320,000            444,000
General Government                                               304,485          93,002          12,704             12,704
Administrative Services                                          187,601         170,912          24,234             24,234
Community Support Services                                       186,306         803,317          48,100            127,957
Court Services                                                         450         8,780               600               600
Fire And Rescue                                                   95,165         206,154         263,792            198,004
Environmental Protection                                          14,310          67,275          15,914             15,914
Growth Management                                                253,120         304,307         100,284            120,800
Public Works                                                   7,578,617       8,646,604       9,891,487          9,661,034
Capital Projects                                                 281,498       1,756,112       3,309,019          1,995,634
                             Total Miscellaneous Revenue      12,184,822      16,747,374      16,443,407         15,606,666


                                                     38 Other Sources
Non Departmental                                              19,809,047      36,024,763      31,358,732         38,365,271
Constitutional Officers                                        7,883,908      11,338,038       7,510,694          9,114,840
Judicial                                                                 -               -        77,869            241,370
Information Telecommunications Services                                  -               -       330,618            437,981
General Government                                                       -               -       194,793            239,736
Administrative Services                                                  -               -     2,181,765          3,303,031
Community Support Services                                       186,163               230       172,050            358,476
Court Services                                                   165,482         229,197         432,629            465,774
Fire And Rescue                                               13,140,244      15,171,396      19,542,176         17,236,769
Environmental Protection                                                 -     8,284,344                 -                 -
Growth Management                                                        -               -       374,358            881,000
Public Works                                                   1,817,701       5,394,581      20,724,539         21,248,213
Capital Projects                                               2,118,473       1,451,692       2,900,000          1,000,000
                                       Total Other Sources    45,121,017      77,894,241      85,800,223         92,892,461

                                         Countywide Total    247,058,744     309,079,935     327,345,322        334,457,635




FY2008 Adopted Budget                                         3 - 57                                         Summary Reports
                                                    Alachua County Government
                                         FY 2008 Adopted Budget Fund Expenditure Summary

                                                                 FY 2005       FY 2006       FY 2007        FY 2008
                      Business Center                             Actual        Actual       Adopted        Adopted

                                                             General Fund
Non Departmental                                                  16,454,284    20,944,699    32,109,862       31,960,062
Constitutional Officers                                           42,040,337    46,201,652    48,075,619       49,507,284
Judicial                                                             960,024     1,075,067     1,231,821        1,133,422
Information Telecommunications Services                            3,223,178     3,548,248     3,825,829        3,744,436
General Government                                                 3,220,886     3,470,258     4,162,820        3,965,504
Administrative Services                                            7,168,033     8,320,473     9,779,319        9,355,886
Community Support Services                                         8,685,478     9,608,668    10,388,256       10,069,799
Court Services                                                     4,318,192     6,589,076     8,985,461        9,024,612
Fire And Rescue                                                      173,522        85,562        13,296           13,296
Environmental Protection                                           1,053,157     1,205,629     1,411,621        1,452,801
Growth Management                                                  1,121,975     1,089,460     1,265,858        1,186,370
Public Works                                                       2,546,433     3,081,790     3,177,627        3,014,500
                                           Total General Fund     90,965,500   105,220,583   124,427,389      124,427,972


                                              MSTU-Unincorporated Services
Non Departmental                                                  11,739,129    12,571,765     2,164,615        3,121,897
Administrative Services                                               54,869        75,731         4,832            4,832
Fire And Rescue                                                       25,876        42,678             -                 -
Environmental Protection                                             336,604       410,319       490,479          528,381
Growth Management                                                    914,177     1,158,226     1,469,227        1,358,341
Public Works                                                         805,015       895,880     1,992,719        1,835,647
                          Total MSTU-Unincorporated Services      13,875,669    15,154,600     6,121,872        6,849,098


                                                    MSTU-Law Enforcement
Non Departmental                                                   1,141,008     1,311,127     1,482,916        1,477,363
Constitutional Officers                                           11,131,747    12,989,150    16,700,469       17,249,160
                                Total MSTU-Law Enforcement        12,272,755    14,300,277    18,183,385       18,726,523


                                                        CHOICES Program
Community Support Services                                           140,078       689,631     9,704,314        9,819,169
                                     Total CHOICES Program           140,078       689,631     9,704,314        9,819,169


                                               MSTU - Fire Protection Service
Non Departmental                                                           -             -    12,563,026       13,423,382
Administrative Services                                                    -             -        77,232           77,232
Fire And Rescue                                                            -             -        52,400           52,400
                          Total MSTU - Fire Protection Service             -             -    12,692,658       13,553,014


                                                    Stormwater Management
Public Works                                                               -             -       895,000                 -
                               Total Stormwater Management                 -             -       895,000                 -


                                                    MSBU-Refuse Collection
Fire And Rescue                                                    2,273,277             -             -                 -
Public Works                                                       3,341,174     3,784,985     5,175,783        6,034,579
                                Total MSBU-Refuse Collection       5,614,451     3,784,985     5,175,783        6,034,579




FY2008 Adopted Budget                                            3 - 58                                    Summary Reports
                                                    Alachua County Government
                                         FY 2008 Adopted Budget Fund Expenditure Summary

                                                                   FY 2005          FY 2006       FY 2007        FY 2008
                       Business Center                              Actual           Actual       Adopted        Adopted

                                                                  Gas Tax
Non Departmental                                                     1,058,414        2,530,367     1,615,021        1,618,006
Administrative Services                                                 24,928           35,185        41,671           41,671
Community Support Services                                             190,000          190,000       190,100          190,100
Fire And Rescue                                                      1,077,364                -             -                 -
Growth Management                                                       14,600            9,600             -           14,600
Public Works                                                        16,625,540        7,928,024     9,836,918       10,582,132
                                                Total Gas Tax       18,990,847       10,693,176    11,683,710       12,446,509


                                   Constitutional Officer-Supervisor Of Elections
Constitutional Officers                                              1,435,079        1,653,676     1,672,245        1,972,454
           Total Constitutional Officer-Supervisor Of Elections      1,435,079        1,653,676     1,672,245        1,972,454


                                                Permits & Development Fund
Growth Management                                                    1,692,798        1,853,942     2,311,564        2,534,376
                           Total Permits & Development Fund          1,692,798        1,853,942     2,311,564        2,534,376


                                                     Computer Replacement
Non Departmental                                                       205,728          161,349       657,092        1,232,097
                                Total Computer Replacement             205,728          161,349       657,092        1,232,097


                                                        Self Insurance Fund
Administrative Services                                              2,083,578        3,128,694     5,827,786        5,257,805
                                    Total Self Insurance Fund        2,083,578        3,128,694     5,827,786        5,257,805


                                                          Fleet Management
Administrative Services                                                     6,787         9,082        12,500           12,500
Public Works                                                         2,931,212        3,211,755     4,123,636        5,365,035
                                      Total Fleet Management         2,937,999        3,220,837     4,136,136        5,377,535


                                                         Telephone Service
Information Telecommunications Services                              1,121,624        1,004,341     1,226,861        1,462,341
                                      Total Telephone Service        1,121,624        1,004,341     1,226,861        1,462,341


                                                       Vehicle Replacement
Non Departmental                                                       725,888          753,899     2,082,710        2,381,262
                                   Total Vehicle Replacement           725,888          753,899     2,082,710        2,381,262


                                                           Health Insurance
Non Departmental                                                    11,149,534       13,291,591    16,480,030       18,679,502
                                       Total Health Insurance       11,149,534       13,291,591    16,480,030       18,679,502


                                                  Drug and Law Enforcement
Constitutional Officers                                                699,180          603,164       394,373          165,000
Judicial                                                                15,267           11,400        11,400           11,400
Administrative Services                                                 13,130           15,675        16,871           16,871
Court Services                                                         476,685          547,130       669,600          702,745
                             Total Drug and Law Enforcement          1,204,262        1,177,370     1,092,244          896,016


FY2008 Adopted Budget                                              3 - 59                                       Summary Reports
                                                   Alachua County Government
                                        FY 2008 Adopted Budget Fund Expenditure Summary

                                                                FY 2005           FY 2006         FY 2007          FY 2008
                      Business Center                            Actual            Actual         Adopted          Adopted

                                                          Environmental
Non Departmental                                                              -               -               -                 -
Environmental Protection                                             905,846          937,035       1,014,075            950,463
Public Works                                                          18,344           45,528          81,180             81,180
                                        Total Environmental          924,191          982,562       1,095,255          1,031,643


                                                          Court Related
Constitutional Officers                                                       -        90,973                 -                 -
Judicial                                                             728,839          708,011         877,207          1,124,317
Administrative Services                                               12,088            3,661                 -                 -
Court Services                                                       228,817          302,323         343,579            350,404
                                         Total Court Related         969,744        1,104,968       1,220,786          1,474,721


                                                     Emergency Services
Non Departmental                                                     550,422          280,000         160,000            100,000
Constitutional Officers                                            6,052,766        6,405,026       6,954,651          6,985,061
Community Support Services                                                    -               -               -                 -
Fire And Rescue                                                   19,868,848       22,905,376      26,955,871         25,140,742
                                  Total Emergency Services        26,472,037       29,590,402      34,070,522         32,225,803


                                               Housing/Land Development
Community Support Services                                            79,957           23,919                 -                 -
Growth Management                                                             -        50,303                 -                 -
                            Total Housing/Land Development            79,957           74,222                 -                 -


                                                     Community Services
Community Support Services                                         1,040,605        1,076,105       1,161,798          1,194,970
Public Works                                                                  -         4,040                 -                 -
                                  Total Community Services         1,040,605        1,080,145       1,161,798          1,194,970


                                                               Tourism
General Government                                                 1,586,079        1,633,280       1,930,499          2,539,688
Public Works                                                                  -         3,232                 -                 -
                                              Total Tourism        1,586,079        1,636,512       1,930,499          2,539,688


                                              Other Special Revenue Funds
Non Departmental                                                              -             388               -                 -
Judicial                                                                  4,147         3,452           5,000              5,000
General Government                                                   128,326                  -               -                 -
Community Support Services                                                6,985         8,854          20,000             20,000
Court Services                                                                -               -             600              600
Fire And Rescue                                                               -         3,962           5,450              5,450
Environmental Protection                                                      -               -               -                 -
Public Works                                                          11,997            4,004           7,500             17,500
                          Total Other Special Revenue Funds          151,455           20,660          38,550             48,550




FY2008 Adopted Budget                                            3 - 60                                           Summary Reports
                                                   Alachua County Government
                                        FY 2008 Adopted Budget Fund Expenditure Summary

                                                                   FY 2005          FY 2006       FY 2007        FY 2008
                      Business Center                               Actual           Actual       Adopted        Adopted

                                                        Debt Service Fund
Non Departmental                                                    13,495,403       18,168,960    23,625,401       27,703,897
Environmental Protection                                                        -       192,444             -          350,000
                                    Total Debt Service Fund         13,495,403       18,361,404    23,625,401       28,053,897


                                                     Other Capital Projects
Non Departmental                                                       111,342          501,500             -        2,029,134
Constitutional Officers                                                245,770          639,788        50,000                 -
Judicial                                                               677,020          672,668     1,000,000        1,030,000
Information Telecommunications Services                                 78,547          224,941             -                 -
Administrative Services                                                 18,033          284,895             -                 -
Community Support Services                                                      -       365,174             -                 -
Court Services                                                          84,250          352,417             -                 -
Fire And Rescue                                                         51,546          383,917             -                 -
Growth Management                                                       30,920          164,061             -                 -
Public Works                                                            83,865          359,397             -                 -
Capital Projects                                                     2,463,613        2,918,011    11,771,013        5,757,723
                                 Total Other Capital Projects        3,844,906        6,866,770    12,821,013        8,816,857


                                                                Solid Waste
Non Departmental                                                       641,732          514,005       725,688          939,163
Administrative Services                                                 52,307           70,675        90,881           90,881
Environmental Protection                                               762,292          812,002       905,290          994,609
Public Works                                                        10,713,393       11,424,372    22,165,984       22,234,527
                                           Total Solid Waste        12,169,725       12,821,054    23,887,843       24,259,180


                                                   Alachua County Forever
Non Departmental                                                                -             -             -                 -
Environmental Protection                                             2,371,313       25,071,375             -                 -
                              Total Alachua County Forever           2,371,313       25,071,375             -                 -


                                    State Housing Initiative Partnership Funds
Growth Management                                                      933,237          832,135     1,200,060        1,210,856
             Total State Housing Initiative Partnership Funds          933,237          832,135     1,200,060        1,210,856


                                                 Transportation Trust Fund
Non Departmental                                                                -       450,154             -                 -
Capital Projects                                                        36,313        4,955,030     1,615,021        1,618,006
                             Total Transportation Trust Fund            36,313        5,405,184     1,615,021        1,618,006


                                   Alachua County Housing Finance Authority
Non Departmental                                                            4,261         8,226       223,476          243,442
            Total Alachua County Housing Finance Authority                  4,261         8,226       223,476          243,442


                                                                Law Library
Judicial                                                                73,330           72,271        84,319           89,770
                                           Total Law Library            73,330           72,271        84,319           89,770

                                         County-Wide Total         228,568,346      280,016,839   327,345,322      334,457,635


FY2008 Adopted Budget                                              3 - 61                                       Summary Reports
                                                 Alachua County Government
                                  FY 2008 Adopted Budget Fund Expenditure Category Summary

                                                                  FY 2005       FY 2006       FY 2007        FY 2008
           Business Center / Expense Category                      Actual        Actual       Adopted        Adopted


                                                           General Fund
Non Departmental
  Personal Services                                                    52,343        29,220       170,696         164,500
  Operating Expenditures                                            3,470,231     5,265,246     4,707,419       4,622,427
  Capital Outlay                                                        5,906             -             -               -
  Grants And Aid                                                    1,433,609     1,893,095     2,602,809       4,031,699
  Transfers Out to Other Funds                                     10,467,984    12,204,575    18,167,418      14,284,384
  Transfer to Constitutional Offices                                1,024,210     1,552,563     1,559,145       1,859,354
  Appropriated Reserves                                                     -             -     4,902,375       6,997,698
                                            Non Departmental       16,454,284    20,944,699    32,109,862      31,960,062
Constitutional Officers
  Personal Services                                                         -             -       203,229         114,921
  Transfer to Constitutional Offices                               42,040,337    46,201,652    47,872,390      49,392,363
                                        Constitutional Officers    42,040,337    46,201,652    48,075,619      49,507,284
Judicial
  Personal Services                                                   496,860       458,132       622,908         612,741
  Operating Expenditures                                              456,757       598,533       583,281         492,749
  Capital Outlay                                                        6,408        18,401        25,632          27,932
                                                       Judicial       960,024     1,075,067     1,231,821       1,133,422
Information Telecommunications Services
  Personal Services                                                 2,583,470     2,880,397     3,184,325       3,200,096
  Operating Expenditures                                              603,329       654,092       619,504         544,340
  Capital Outlay                                                       36,380        13,759        22,000               -
                  Information Telecommunications Services           3,223,178     3,548,248     3,825,829       3,744,436
General Government
  Personal Services                                                 2,753,397     2,916,658     3,315,726       3,355,369
  Operating Expenditures                                              467,489       541,983       828,017         610,135
  Capital Outlay                                                            -        11,617        19,077               -
                                         General Government         3,220,886     3,470,258     4,162,820       3,965,504
Administrative Services
  Personal Services                                                 3,002,341     3,234,898     3,760,151       3,687,581
  Operating Expenditures                                            4,149,777     5,078,011     6,019,168       5,668,305
  Capital Outlay                                                       15,915         7,564             -               -
                                       Administrative Services      7,168,033     8,320,473     9,779,319       9,355,886
Community Support Services
  Personal Services                                                 2,040,586     2,304,420     2,658,341       2,669,472
  Operating Expenditures                                            5,734,684     6,362,315     6,485,159       6,167,338
  Capital Outlay                                                        9,937         6,444             -               -
  Grants And Aid                                                      900,270       935,489     1,244,756       1,232,989
                               Community Support Services           8,685,478     9,608,668    10,388,256      10,069,799
Court Services
  Personal Services                                                 3,210,515     3,754,447     4,689,188       4,983,833
  Operating Expenditures                                            1,097,966     2,797,635     3,560,458       3,676,819
  Capital Outlay                                                        9,712        36,994        65,000               -
  Grants And Aid                                                            -             -       340,000               -
  Transfers Out to Other Funds                                              -             -       330,815         363,960
                                               Court Services       4,318,192     6,589,076     8,985,461       9,024,612
Fire And Rescue
  Operating Expenditures                                              163,337        75,376         3,096           3,096
  Grants And Aid                                                       10,186        10,186        10,200          10,200
                                             Fire And Rescue          173,522        85,562        13,296          13,296




FY2008 Adopted Budget                                             3 - 62                                    Summary Reports
                                                Alachua County Government
                                 FY 2008 Adopted Budget Fund Expenditure Category Summary

                                                              FY 2005       FY 2006       FY 2007          FY 2008
          Business Center / Expense Category                   Actual        Actual       Adopted          Adopted


                                                        General Fund
Environmental Protection
  Personal Services                                               735,742       816,037        966,192        1,075,251
  Operating Expenditures                                          300,709       331,867        425,064          368,730
  Capital Outlay                                                   16,706        57,725         20,365            8,820
                                   Environmental Protection     1,053,157     1,205,629       1,411,621       1,452,801
Growth Management
  Personal Services                                               858,719       911,287        981,220          922,184
  Operating Expenditures                                          235,660       177,492        284,638          264,186
  Capital Outlay                                                    7,596             -              -                -
  Grants And Aid                                                   20,000           681              -                -
  Transfers Out to Other Funds                                          -             -              -                -
                                      Growth Management         1,121,975     1,089,460       1,265,858       1,186,370
Public Works
  Personal Services                                             1,531,333     1,807,762       2,000,661       2,077,779
  Operating Expenditures                                        1,015,100     1,253,685       1,110,466         936,721
  Capital Outlay                                                        -        20,343          66,500               -
  Grants And Aid                                                        -             -               -               -
                                              Public Works      2,546,433     3,081,790       3,177,627       3,014,500
                                        Total General Fund     90,965,500   105,220,583     124,427,389     124,427,972


                                       MSTU-Unincorporated Services
Non Departmental
  Operating Expenditures                                        2,011,589     1,776,778       1,426,872       1,474,620
  Transfers Out to Other Funds                                  9,727,540    10,794,987         400,000       1,295,000
  Appropriated Reserves                                                 -             -         337,743         352,277
                                         Non Departmental      11,739,129    12,571,765       2,164,615       3,121,897
Administrative Services
  Operating Expenditures                                           54,869        75,731           4,832            4,832
                                    Administrative Services        54,869        75,731           4,832            4,832
Fire And Rescue
  Operating Expenditures                                            5,059        38,418               -                -
  Capital Outlay                                                   20,816         4,260               -                -
                                          Fire And Rescue          25,876        42,678               -                -
Environmental Protection
  Personal Services                                               283,895       338,750        414,602          454,811
  Operating Expenditures                                           52,710        70,392         68,677           73,570
  Capital Outlay                                                        -         1,177          7,200                -
                                   Environmental Protection       336,604       410,319        490,479          528,381
Growth Management
  Personal Services                                               799,791       961,201       1,229,182       1,199,533
  Operating Expenditures                                          114,386       168,347         240,045         144,827
  Capital Outlay                                                        -        28,678               -          13,981
  Transfers Out to Other Funds                                          -             -               -               -
                                      Growth Management           914,177     1,158,226       1,469,227       1,358,341
Public Works
  Personal Services                                               345,767       413,554        815,995          914,172
  Operating Expenditures                                          459,248       480,941        709,224          921,475
  Capital Outlay                                                        -         1,386         67,500                -
  Grants And Aid                                                        -             -        400,000                -
                                              Public Works        805,015       895,880       1,992,719       1,835,647
                        Total MSTU-Unincorporated Services     13,875,669    15,154,600       6,121,872       6,849,098



FY2008 Adopted Budget                                         3 - 63                                      Summary Reports
                                                 Alachua County Government
                                  FY 2008 Adopted Budget Fund Expenditure Category Summary

                                                                   FY 2005       FY 2006       FY 2007        FY 2008
           Business Center / Expense Category                       Actual        Actual       Adopted        Adopted


                                                  MSTU-Law Enforcement
Non Departmental
  Operating Expenditures                                                98,405       154,222       182,720         188,202
  Transfers Out to Other Funds                                       1,042,603     1,156,905     1,300,196       1,289,161
                                             Non Departmental        1,141,008     1,311,127     1,482,916       1,477,363
Constitutional Officers
  Personal Services                                                          -             -        72,735          40,603
  Transfer to Constitutional Offices                                11,131,747    12,989,150    15,975,685      16,204,034
  Appropriated Reserves                                                      -             -       652,049       1,004,523
                                         Constitutional Officers    11,131,747    12,989,150    16,700,469      17,249,160
                              Total MSTU-Law Enforcement            12,272,755    14,300,277    18,183,385      18,726,523


                                                       CHOICES Program
Community Support Services
  Personal Services                                                     46,565       296,626       426,367         528,369
  Operating Expenditures                                                68,353       391,122     9,277,947       9,290,800
  Capital Outlay                                                        25,161         1,883             -               -
  Appropriated Reserves                                                      -             -             -               -
                               Community Support Services              140,078       689,631     9,704,314       9,819,169
                                       Total CHOICES Program           140,078       689,631     9,704,314       9,819,169


                                            MSTU - Fire Protection Service
Non Departmental
  Operating Expenditures                                                     -             -       636,765         740,578
  Transfers Out to Other Funds                                               -             -    11,491,351      11,872,963
  Appropriated Reserves                                                      -             -       434,910         809,841
                                             Non Departmental                -             -    12,563,026      13,423,382
Administrative Services
  Operating Expenditures                                                     -             -        77,232          77,232
                                        Administrative Services              -             -        77,232          77,232
Fire And Rescue
  Operating Expenditures                                                     -             -        16,000          16,000
  Capital Outlay                                                             -             -        36,400          36,400
  Transfers Out to Other Funds                                               -             -             -               -
                                              Fire And Rescue                -             -        52,400          52,400
                        Total MSTU - Fire Protection Service                 -             -    12,692,658      13,553,014


                                                 Stormwater Management
Public Works
  Operating Expenditures                                                     -             -       895,000                -
                                                  Public Works               -             -       895,000                -
                              Total Stormwater Management                    -             -       895,000                -




FY2008 Adopted Budget                                              3 - 64                                    Summary Reports
                                                Alachua County Government
                                 FY 2008 Adopted Budget Fund Expenditure Category Summary

                                                                 FY 2005        FY 2006       FY 2007        FY 2008
          Business Center / Expense Category                      Actual         Actual       Adopted        Adopted


                                               MSBU-Refuse Collection
Fire And Rescue
  Operating Expenditures                                            2,273,277             -             -                -
                                           Fire And Rescue          2,273,277             -             -                -
Public Works
  Personal Services                                                   222,466       279,678       388,433         386,539
  Operating Expenditures                                            3,097,078     3,505,306     3,975,910       4,312,001
  Capital Outlay                                                       21,630             -        25,000           7,900
  Appropriated Reserves                                                     -             -       786,440       1,328,139
                                               Public Works         3,341,174     3,784,985     5,175,783       6,034,579
                             Total MSBU-Refuse Collection           5,614,451     3,784,985     5,175,783       6,034,579


                                                                Gas Tax
Non Departmental
  Transfers Out to Other Funds                                      1,058,414     2,530,367     1,615,021       1,618,006
                                          Non Departmental          1,058,414     2,530,367     1,615,021       1,618,006
Administrative Services
  Operating Expenditures                                               24,928        35,185        41,671          41,671
                                     Administrative Services           24,928        35,185        41,671          41,671
Community Support Services
  Operating Expenditures                                              190,000       190,000       190,100         190,100
                               Community Support Services             190,000       190,000       190,100         190,100
Fire And Rescue
  Personal Services                                                   159,339             -             -                -
  Operating Expenditures                                              884,155             -             -                -
  Capital Outlay                                                       33,870             -             -                -
                                           Fire And Rescue          1,077,364             -             -                -
Growth Management
  Operating Expenditures                                               14,600         9,600             -          14,600
                                       Growth Management               14,600         9,600             -          14,600
Public Works
  Personal Services                                                 3,302,922     3,566,021     4,199,434       4,397,786
  Operating Expenditures                                            3,332,207     3,829,685     5,071,324       5,334,528
  Capital Outlay                                                    1,015,411       532,318       137,500         392,971
  Transfers Out to Other Funds                                      8,975,000             -             -               -
  Appropriated Reserves                                                     -             -       428,660         456,847
                                               Public Works        16,625,540     7,928,024     9,836,918      10,582,132
                                              Total Gas Tax        18,990,847    10,693,176    11,683,710      12,446,509


                           Constitutional Officer-Supervisor Of Elections
Constitutional Officers
  Personal Services                                                   784,674       785,034     1,078,677       1,266,085
  Operating Expenditures                                              310,230       616,475       543,568         706,369
  Capital Outlay                                                      308,959       108,991        50,000               -
  Transfers Out to Other Funds                                         31,216       143,177             -               -
                                      Constitutional Officers       1,435,079     1,653,676     1,672,245       1,972,454
         Total Constitutional Officer-Supervisor Of Elections       1,435,079     1,653,676     1,672,245       1,972,454




FY2008 Adopted Budget                                             3 - 65                                    Summary Reports
                                                Alachua County Government
                                 FY 2008 Adopted Budget Fund Expenditure Category Summary

                                                             FY 2005          FY 2006       FY 2007        FY 2008
          Business Center / Expense Category                  Actual           Actual       Adopted        Adopted


                                        Permits & Development Fund
Growth Management
  Personal Services                                            1,350,588        1,484,120     1,727,850       1,763,378
  Operating Expenditures                                         342,209          369,822       423,535         415,647
  Capital Outlay                                                       -                -             -               -
  Appropriated Reserves                                                -                -       160,179         355,351
                                     Growth Management         1,692,798        1,853,942     2,311,564       2,534,376
                        Total Permits & Development Fund       1,692,798        1,853,942     2,311,564       2,534,376


                                             Computer Replacement
Non Departmental
  Operating Expenditures                                         205,728          161,349       657,092         515,000
  Capital Outlay                                                       -                -             -               -
  Appropriated Reserves                                                -                -             -         717,097
                                        Non Departmental         205,728          161,349       657,092       1,232,097
                             Total Computer Replacement          205,728          161,349       657,092       1,232,097


                                                 Self Insurance Fund
Administrative Services
  Personal Services                                              183,910          197,561       211,096         312,952
  Operating Expenditures                                       1,898,768        2,931,133     3,070,044       3,107,565
  Capital Outlay                                                       -                -             -               -
  Transfers Out to Other Funds                                       900                -             -               -
  Appropriated Reserves                                                -                -     2,546,646       1,837,288
                                   Administrative Services     2,083,578        3,128,694     5,827,786       5,257,805
                                 Total Self Insurance Fund     2,083,578        3,128,694     5,827,786       5,257,805


                                                  Fleet Management
Administrative Services
  Operating Expenditures                                              6,787         9,082        12,500          12,500
                                   Administrative Services            6,787         9,082        12,500          12,500
Public Works
  Personal Services                                              877,178          888,092     1,055,306       1,097,627
  Operating Expenditures                                       2,054,034        2,323,664     2,557,582       3,113,165
  Capital Outlay                                                       -                -             -               -
  Appropriated Reserves                                                -                -       510,748       1,154,243
                                             Public Works      2,931,212        3,211,755     4,123,636       5,365,035
                                  Total Fleet Management       2,937,999        3,220,837     4,136,136       5,377,535


                                                  Telephone Service
Information Telecommunications Services
  Personal Services                                              367,225          353,775       406,708         440,955
  Operating Expenditures                                         754,399          650,566       711,554         637,444
  Capital Outlay                                                       -                -             -               -
  Appropriated Reserves                                                -                -       108,599         383,942
                 Information Telecommunications Services       1,121,624        1,004,341     1,226,861       1,462,341
                                  Total Telephone Service      1,121,624        1,004,341     1,226,861       1,462,341




FY2008 Adopted Budget                                        3 - 66                                       Summary Reports
                                                 Alachua County Government
                                  FY 2008 Adopted Budget Fund Expenditure Category Summary

                                                                   FY 2005       FY 2006       FY 2007        FY 2008
           Business Center / Expense Category                       Actual        Actual       Adopted        Adopted


                                                     Vehicle Replacement
Non Departmental
  Operating Expenditures                                               725,888       753,899     1,078,872       1,205,462
  Capital Outlay                                                             -             -             -               -
  Appropriated Reserves                                                      -             -     1,003,838       1,175,800
                                             Non Departmental          725,888       753,899     2,082,710       2,381,262
                                  Total Vehicle Replacement            725,888       753,899     2,082,710       2,381,262


                                                         Health Insurance
Non Departmental
  Operating Expenditures                                            11,149,534    13,291,591    15,186,388      15,288,734
  Appropriated Reserves                                                      -             -     1,293,642       3,390,768
                                             Non Departmental       11,149,534    13,291,591    16,480,030      18,679,502
                                         Total Health Insurance     11,149,534    13,291,591    16,480,030      18,679,502


                                               Drug and Law Enforcement
Constitutional Officers
  Operating Expenditures                                                25,259         7,661         8,000           3,000
  Capital Outlay                                                         1,805         2,962        35,000               -
  Grants And Aid                                                        68,600       100,090       108,224          47,000
  Transfer to Constitutional Offices                                   603,516       492,450       243,149         115,000
                                         Constitutional Officers       699,180       603,164       394,373         165,000
Judicial
  Transfer to Constitutional Offices                                    15,267        11,400        11,400          11,400
                                                        Judicial        15,267        11,400        11,400          11,400
Administrative Services
  Operating Expenditures                                                13,130        15,675        16,871          16,871
                                        Administrative Services         13,130        15,675        16,871          16,871
Court Services
  Personal Services                                                    376,622       446,555       535,876         531,769
  Operating Expenditures                                                97,702       100,575       133,724         170,976
  Capital Outlay                                                         2,361             -             -               -
                                                Court Services         476,685       547,130       669,600         702,745
                           Total Drug and Law Enforcement            1,204,262     1,177,370     1,092,244         896,016


                                                           Environmental
Non Departmental
  Appropriated Reserves                                                      -             -             -                -
                                             Non Departmental                -             -             -                -
Environmental Protection
  Personal Services                                                    552,062       562,057       536,506         574,777
  Operating Expenditures                                               338,801       322,599       474,869         314,238
  Capital Outlay                                                        14,984        52,378         2,700          61,448
                                       Environmental Protection        905,846       937,035     1,014,075         950,463
Public Works
  Operating Expenditures                                                18,344        39,628        21,180          21,180
  Capital Outlay                                                             -         5,900        60,000          60,000
                                                  Public Works          18,344        45,528        81,180          81,180
                                           Total Environmental         924,191       982,562     1,095,255       1,031,643




FY2008 Adopted Budget                                              3 - 67                                    Summary Reports
                                                 Alachua County Government
                                  FY 2008 Adopted Budget Fund Expenditure Category Summary

                                                                  FY 2005       FY 2006       FY 2007        FY 2008
           Business Center / Expense Category                      Actual        Actual       Adopted        Adopted


                                                           Court Related
Constitutional Officers
  Transfer to Constitutional Offices                                        -        90,973             -                -
                                        Constitutional Officers             -        90,973             -                -
Judicial
  Personal Services                                                   147,376       215,766       246,468         288,562
  Operating Expenditures                                              424,766       346,452       393,391         476,692
  Capital Outlay                                                      106,655        76,865       165,348         156,121
  Transfer to Constitutional Offices                                   50,041        68,929        72,000          74,077
  Appropriated Reserves                                                     -             -             -         128,865
                                                       Judicial       728,839       708,011       877,207       1,124,317
Administrative Services
  Operating Expenditures                                               12,088         3,661             -                -
                                       Administrative Services         12,088         3,661             -                -
Court Services
  Operating Expenditures                                              228,817       302,323       343,579         350,404
                                               Court Services         228,817       302,323       343,579         350,404
                                          Total Court Related         969,744     1,104,968     1,220,786       1,474,721


                                                    Emergency Services
Non Departmental
  Transfers Out to Other Funds                                        550,422       280,000       100,000         100,000
  Transfer to Constitutional Offices                                        -             -        60,000               -
  Appropriated Reserves                                                     -             -             -               -
                                            Non Departmental          550,422       280,000       160,000         100,000
Constitutional Officers
  Transfer to Constitutional Offices                                6,052,766     6,405,026     6,954,651       6,985,061
                                        Constitutional Officers     6,052,766     6,405,026     6,954,651       6,985,061
Community Support Services
  Personal Services                                                         -             -             -                -
  Operating Expenditures                                                    -             -             -                -
                               Community Support Services                   -             -             -                -
Fire And Rescue
  Personal Services                                                13,636,608    15,186,965    17,074,942      17,626,220
  Operating Expenditures                                            5,883,916     6,689,077     7,491,401       6,734,400
  Capital Outlay                                                       95,456       169,333     2,180,162         262,542
  Debt Service                                                         66,960             -             -               -
  Transfers Out to Other Funds                                        185,908       860,000       110,000         100,000
  Appropriated Reserves                                                     -             -        99,366         417,580
                                             Fire And Rescue       19,868,848    22,905,376    26,955,871      25,140,742
                                  Total Emergency Services         26,472,037    29,590,402    34,070,522      32,225,803


                                             Housing/Land Development
Community Support Services
  Operating Expenditures                                               79,957        23,919             -                -
                               Community Support Services              79,957        23,919             -                -
Growth Management
  Operating Expenditures                                                    -        50,303             -                -
                                         Growth Management                  -        50,303             -                -
                           Total Housing/Land Development              79,957        74,222             -                -



FY2008 Adopted Budget                                             3 - 68                                    Summary Reports
                                                Alachua County Government
                                 FY 2008 Adopted Budget Fund Expenditure Category Summary

                                                             FY 2005        FY 2006       FY 2007        FY 2008
          Business Center / Expense Category                  Actual         Actual       Adopted        Adopted


                                                Community Services
Community Support Services
  Personal Services                                               740,129       749,037       759,020         801,305
  Operating Expenditures                                          282,158       299,959       339,678         390,565
  Capital Outlay                                                   18,318        27,109             -               -
  Grants And Aid                                                        -             -        60,000               -
  Appropriated Reserves                                                 -             -         3,100           3,100
                             Community Support Services         1,040,605     1,076,105     1,161,798       1,194,970
Public Works
  Operating Expenditures                                                -             -             -                -
  Capital Outlay                                                        -         4,040             -                -
                                            Public Works                -         4,040             -                -
                                 Total Community Services       1,040,605     1,080,145     1,161,798       1,194,970


                                                            Tourism
General Government
  Personal Services                                               255,338       269,202       333,416         368,461
  Operating Expenditures                                        1,316,777     1,311,298     1,534,523       1,456,276
  Capital Outlay                                                        -        50,141         3,000           3,000
  Grants And Aid                                                    5,964         2,639             -         711,951
  Transfers Out to Other Funds                                      8,000             -             -               -
  Appropriated Reserves                                                 -             -        59,560               -
                                     General Government         1,586,079     1,633,280     1,930,499       2,539,688
Public Works
  Operating Expenditures                                                -         3,232             -                -
                                            Public Works                -         3,232             -                -
                                            Total Tourism       1,586,079     1,636,512     1,930,499       2,539,688




FY2008 Adopted Budget                                         3 - 69                                    Summary Reports
                                                Alachua County Government
                                 FY 2008 Adopted Budget Fund Expenditure Category Summary

                                                             FY 2005          FY 2006         FY 2007          FY 2008
           Business Center / Expense Category                 Actual           Actual         Adopted          Adopted


                                        Other Special Revenue Funds
Non Departmental
  Operating Expenditures                                                  -             388               -                -
                                        Non Departmental                  -             388               -                -
Judicial
  Operating Expenditures                                              4,147         3,452           5,000              5,000
  Capital Outlay                                                          -             -               -                  -
                                                  Judicial            4,147         3,452           5,000              5,000
General Government
  Operating Expenditures                                         128,326                  -               -                -
                                     General Government          128,326                  -               -                -
Community Support Services
  Operating Expenditures                                              6,985         8,854          20,000            20,000
                              Community Support Services              6,985         8,854          20,000            20,000
Court Services
  Operating Expenditures                                                  -               -             600              600
                                           Court Services                 -               -             600              600
Fire And Rescue
  Operating Expenditures                                                  -         3,962           5,450              5,450
                                         Fire And Rescue                  -         3,962           5,450              5,450
Environmental Protection
  Capital Outlay                                                          -               -               -                -
                                  Environmental Protection                -               -               -                -
Public Works
  Operating Expenditures                                          11,997            4,004           7,500            17,500
  Capital Outlay                                                       -                -               -                 -
                                             Public Works         11,997            4,004           7,500            17,500
                        Total Other Special Revenue Funds        151,455           20,660          38,550            48,550


                                                  Debt Service Fund
Non Departmental
  Operating Expenditures                                               -                -          56,588            75,684
  Debt Service                                                 5,967,956        6,095,755       7,935,122        10,852,484
  Transfers Out to Other Funds                                 7,527,447       12,073,204      14,754,672        15,721,602
  Appropriated Reserves                                                -                -         879,019         1,054,127
                                        Non Departmental      13,495,403       18,168,960      23,625,401        27,703,897
Environmental Protection
  Debt Service                                                            -       192,444                 -         350,000
                                  Environmental Protection                -       192,444                 -         350,000
                                  Total Debt Service Fund     13,495,403       18,361,404      23,625,401        28,053,897




FY2008 Adopted Budget                                        3 - 70                                           Summary Reports
                                                 Alachua County Government
                                  FY 2008 Adopted Budget Fund Expenditure Category Summary

                                                                  FY 2005       FY 2006       FY 2007        FY 2008
           Business Center / Expense Category                      Actual        Actual       Adopted        Adopted


                                                   Other Capital Projects
Non Departmental
  Operating Expenditures                                                    -             -             -               -
  Capital Outlay                                                            -             -             -         400,000
  Transfers Out to Other Funds                                        111,342       501,500             -       1,629,134
                                            Non Departmental          111,342       501,500             -       2,029,134
Constitutional Officers
  Personal Services                                                    17,638             -             -                -
  Operating Expenditures                                              228,132       213,400             -                -
  Capital Outlay                                                            -       426,389        50,000                -
  Transfer to Constitutional Offices                                        -             -             -                -
                                        Constitutional Officers       245,770       639,788        50,000                -
Judicial
  Personal Services                                                     4,196         3,118             -               -
  Operating Expenditures                                              654,814       363,499       350,000         189,000
  Capital Outlay                                                       18,010       306,051             -         191,000
  Appropriated Reserves                                                     -             -       650,000         650,000
                                                       Judicial       677,020       672,668     1,000,000       1,030,000
Information Telecommunications Services
  Operating Expenditures                                               78,547        28,826             -                -
  Capital Outlay                                                            -       196,115             -                -
                   Information Telecommunications Services             78,547       224,941             -                -
Administrative Services
  Operating Expenditures                                               18,033       238,551             -                -
  Capital Outlay                                                            -        46,344             -                -
                                       Administrative Services         18,033       284,895             -                -
Community Support Services
  Operating Expenditures                                                    -             -             -                -
  Capital Outlay                                                            -       365,174             -                -
                               Community Support Services                   -       365,174             -                -
Court Services
  Operating Expenditures                                               84,250         2,505             -                -
  Capital Outlay                                                            -       349,912             -                -
                                               Court Services          84,250       352,417             -                -
Fire And Rescue
  Operating Expenditures                                               51,546        39,651             -                -
  Capital Outlay                                                            -       344,266             -                -
                                             Fire And Rescue           51,546       383,917             -                -
Growth Management
  Operating Expenditures                                               30,920        28,501             -                -
  Capital Outlay                                                            -       135,560             -                -
                                         Growth Management             30,920       164,061             -                -
Public Works
  Personal Services                                                       349             -             -                -
  Operating Expenditures                                               54,723        74,803             -                -
  Capital Outlay                                                       28,793       284,594             -                -
                                                 Public Works          83,865       359,397             -                -
Capital Projects
  Personal Services                                                       200             -        85,156          85,156
  Operating Expenditures                                              539,220       759,162     2,869,398          28,386
  Capital Outlay                                                    1,924,193     2,158,849     8,816,459       5,644,181
                                              Capital Projects      2,463,613     2,918,011    11,771,013       5,757,723
                                 Total Other Capital Projects       3,844,906     6,866,770    12,821,013       8,816,857


FY2008 Adopted Budget                                             3 - 71                                    Summary Reports
                                                Alachua County Government
                                 FY 2008 Adopted Budget Fund Expenditure Category Summary

                                                               FY 2005        FY 2006        FY 2007        FY 2008
          Business Center / Expense Category                    Actual         Actual        Adopted        Adopted


                                                          Solid Waste
Non Departmental
  Transfers Out to Other Funds                                     641,732        715,474        725,688         939,163
  Appropriated Reserves                                                  -       (201,469)             -               -
                                         Non Departmental          641,732        514,005        725,688         939,163
Administrative Services
  Operating Expenditures                                            52,307         70,675         90,881          90,881
                                    Administrative Services         52,307         70,675         90,881          90,881
Environmental Protection
  Personal Services                                                356,791        385,338        411,897         457,998
  Operating Expenditures                                           405,501        426,664        470,393         536,611
  Capital Outlay                                                         -              -         23,000               -
                                  Environmental Protection         762,292        812,002        905,290         994,609
Public Works
  Personal Services                                              2,051,825      2,233,139      2,637,417       2,645,812
  Operating Expenditures                                         9,082,563      9,419,156      9,699,858      10,022,022
  Capital Outlay                                                         -              -          3,000         910,428
  Transfers Out to Other Funds                                      46,631              -        108,500         108,500
  Appropriated Reserves                                           (467,625)      (227,922)     9,717,209       8,547,765
                                              Public Works      10,713,393     11,424,372     22,165,984      22,234,527
                                          Total Solid Waste     12,169,725     12,821,054     23,887,843      24,259,180


                                              Alachua County Forever
Non Departmental
  Capital Outlay                                                         -              -              -                -
                                         Non Departmental                -              -              -                -
Environmental Protection
  Capital Outlay                                                 2,371,313     25,071,375              -                -
                                  Environmental Protection       2,371,313     25,071,375              -                -
                             Total Alachua County Forever        2,371,313     25,071,375              -                -


                             State Housing Initiative Partnership Funds
Growth Management
  Personal Services                                                 75,555         75,932        144,774          91,414
  Operating Expenditures                                           854,272        756,202      1,055,286       1,119,442
  Capital Outlay                                                     3,410              -              -               -
                                      Growth Management            933,237        832,135      1,200,060       1,210,856
            Total State Housing Initiative Partnership Funds       933,237        832,135      1,200,060       1,210,856


                                            Transportation Trust Fund
Non Departmental
  Capital Outlay                                                         -        450,154              -                -
                                         Non Departmental                -        450,154              -                -
Capital Projects
  Personal Services                                                      -         22,384        115,540         128,444
  Operating Expenditures                                                 -        123,726              -               -
  Capital Outlay                                                    36,313      4,808,920      1,499,481       1,489,562
                                            Capital Projects        36,313      4,955,030      1,615,021       1,618,006
                            Total Transportation Trust Fund         36,313      5,405,184      1,615,021       1,618,006




FY2008 Adopted Budget                                          3 - 72                                      Summary Reports
                                              Alachua County Government
                               FY 2008 Adopted Budget Fund Expenditure Category Summary

                                                            FY 2005          FY 2006       FY 2007        FY 2008
           Business Center / Expense Category                Actual           Actual       Adopted        Adopted


                           Alachua County Housing Finance Authority
Non Departmental
  Operating Expenditures                                             4,261         8,226       223,476         243,442
                                       Non Departmental              4,261         8,226       223,476         243,442
           Total Alachua County Housing Finance Authority            4,261         8,226       223,476         243,442


                                                       Law Library
Judicial
  Personal Services                                              30,893           37,311        39,319          44,393
  Operating Expenditures                                         42,437           34,960        42,500          42,877
  Capital Outlay                                                      -                -         2,500           2,500
                                                 Judicial        73,330           72,271        84,319          89,770
                                        Total Law Library        73,330           72,271        84,319          89,770

                                      County-Wide Total     228,568,346      280,016,839   327,345,322     334,457,635




FY2008 Adopted Budget                                       3 - 73                                       Summary Reports
                                                 Alachua County Government
                                    FY 2008 Adopted Budget Expenditure Category Summary


                                                            FY 2005       FY 2006         FY 2007         FY 2008
           Business Unit / Expense Category                  Actual        Actual         Adopted         Adopted


                                                  Non Departmental
County-wide Expenses and Transfers
  Operating Expenditures                                        683,650       684,038         630,797          762,969
  Capital Outlay                                                      -       450,154               -          400,000
  Transfers Out to Other Funds                               30,632,322    39,818,371      48,374,640       37,760,653
  Transfer to Constitutional Offices                          1,024,210     1,552,563       1,619,145        1,859,354
  Appropriated Reserves                                               -      (201,469)              -                -
                      County-wide Expenses and Transfers     32,340,182    42,303,656      50,624,582       40,782,976

Debt Service
  Operating Expenditures                                              -             -          56,588           75,684
  Debt Service                                                5,967,956     6,095,755       7,935,122       10,852,484
  Transfers Out to Other Funds                                        -       250,000         179,706       10,988,760
  Appropriated Reserves                                               -             -         879,019        1,054,127
                                             Debt Service     5,967,956     6,345,755       9,050,435       22,971,055

Reserves
  Appropriated Reserves                                               -             -       5,675,028        8,159,816
                                                Reserves              -             -       5,675,028        8,159,816

Computer Replacement Fund
  Operating Expenditures                                        205,728       161,349         657,092          515,000
  Capital Outlay                                                      -             -               -                -
  Transfers Out to Other Funds                                   63,442             -               -                -
  Appropriated Reserves                                               -             -               -          717,097
                            Computer Replacement Fund           269,170       161,349         657,092        1,232,097

Vehicle Replacement Fund
  Operating Expenditures                                        725,888       753,899       1,078,872        1,205,462
  Capital Outlay                                                      -             -               -                -
  Transfers Out to Other Funds                                  287,000             -               -                -
  Appropriated Reserves                                               -             -       1,003,838        1,175,800
                                 Vehicle Replacement Fund     1,012,888       753,899       2,082,710        2,381,262

Special Expense and Indirect Costs
  Personal Services                                              52,343        29,220         170,696          164,500
  Operating Expenditures                                     16,050,371    19,812,413      21,732,843       21,795,034
  Capital Outlay                                                  5,906             -               -                -
  Grants And Aid                                              1,433,609     1,893,095       2,602,809        4,031,699
  Transfers Out to Other Funds                                  144,721       188,641               -                -
  Appropriated Reserves                                               -             -       1,293,642        3,390,768
                       Special Expense and Indirect Costs    17,686,950    21,923,369      25,799,990       29,382,001

                                   Total Non Departmental    57,277,146    71,488,028      93,889,837      104,909,207




FY2008 Adopted Budget                                       3 - 74                                      Summary Reports
                                                    Alachua County Government
                                       FY 2008 Adopted Budget Expenditure Category Summary


                                                                   FY 2005       FY 2006       FY 2007         FY 2008
               Business Unit / Expense Category                     Actual        Actual       Adopted         Adopted


                                                   Constitutional Officers
Clerk Finance And Accounting
  Personal Services                                                          -             -         7,800            4,617
  Transfer to Constitutional Offices                                 1,830,091     1,919,902     2,061,914        2,006,993
                              Clerk Finance And Accounting           1,830,091     1,919,902     2,069,714        2,011,610

Property Appraiser
  Personal Services                                                     13,304             -        17,784            9,918
  Operating Expenditures                                                87,716             -             -                -
  Transfer to Constitutional Offices                                 4,094,234     4,623,559     4,429,447        4,402,364
                                           Property Appraiser        4,195,255     4,623,559     4,447,231        4,412,282

Supervisor Of Elections
  Personal Services                                                    784,674       785,034     1,078,677        1,266,085
  Operating Expenditures                                               310,839       817,320       543,568          706,369
  Capital Outlay                                                       308,959       108,991        50,000                -
  Transfers Out to Other Funds                                          31,216       143,177             -                -
                                       Supervisor Of Elections       1,435,688     1,854,522     1,672,245        1,972,454

Sheriff Jail
  Personal Services                                                      4,334             -        92,352           51,698
  Operating Expenditures                                               139,806        12,554             -                -
  Capital Outlay                                                             -       426,389             -                -
  Transfer to Constitutional Offices                                20,512,405    22,476,060    24,742,825       26,044,285
                                                    Sheriff Jail    20,656,546    22,915,003    24,835,177       26,095,983

Courts And Corrections
  Personal Services                                                          -             -           624                -
  Transfer to Constitutional Offices                                   286,485       289,841       294,268          294,268
                                       Courts And Corrections          286,485       289,841       294,892          294,268

Sheriff Law Enforcement
  Personal Services                                                          -             -       110,526           63,427
  Operating Expenditures                                                25,259         7,661         8,000            3,000
  Capital Outlay                                                         1,805         2,962        35,000                -
  Grants And Aid                                                        68,600       100,090       108,224           47,000
  Transfer to Constitutional Offices                                24,720,791    27,884,599    29,760,109       30,179,908
  Appropriated Reserves                                                      -             -       652,049        1,004,523
                                    Sheriff Law Enforcement         24,816,455    27,995,313    30,673,908       31,297,858

Sheriff Communications
  Personal Services                                                          -             -        34,944           19,323
  Capital Outlay                                                             -             -        50,000                -
  Transfer to Constitutional Offices                                 6,052,766     6,405,026     6,954,651        6,985,061
                                       Sheriff Communications        6,052,766     6,405,026     7,039,595        7,004,384

Sheriff Court Security
  Personal Services                                                          -             -        11,934            6,541
  Transfer to Constitutional Offices                                 2,331,593     2,580,264     2,802,661        2,783,579
                                         Sheriff Court Security      2,331,593     2,580,264     2,814,595        2,790,120

                                 Total Constitutional Officers      61,604,878    68,583,430    73,847,357       75,878,959




FY2008 Adopted Budget                                              3 - 75                                    Summary Reports
                                                    Alachua County Government
                                       FY 2008 Adopted Budget Expenditure Category Summary


                                                                  FY 2005       FY 2006       FY 2007         FY 2008
           Business Unit / Expense Category                        Actual        Actual       Adopted         Adopted


                                                                Judicial
Court Related
  Personal Services                                                     4,196         3,118             -                -
  Operating Expenditures                                              162,069       343,987       350,000          189,000
  Capital Outlay                                                       18,010       277,701             -          191,000
  Transfer to Constitutional Offices                                   65,309        80,329        83,400           85,477
  Appropriated Reserves                                                     -             -       650,000          778,865
                                              Court Related           249,584       705,134     1,083,400        1,244,342

Court Administration
  Personal Services                                                   604,364       634,221       824,590          865,843
  Operating Expenditures                                            1,089,474       515,317       525,792          496,326
  Capital Outlay                                                       24,441        32,966        74,500           74,490
                                        Court Administration        1,718,279     1,182,504     1,424,882        1,436,659

State Attorney
  Operating Expenditures                                              220,184       294,713       312,006          315,886
  Capital Outlay                                                       60,583        72,319        91,980           84,563
                                              State Attorney          280,768       367,031       403,986          400,449

Public Defender
  Operating Expenditures                                               97,704       167,009       169,818          190,495
  Capital Outlay                                                       28,039        18,331        27,000           27,500
                                            Public Defender           125,743       185,341       196,818          217,995

Guardian Ad Litem
  Personal Services                                                    70,766        76,988        84,105           79,853
  Operating Expenditures                                               13,489        25,871        16,556           14,611
                                          Guardian Ad Litem            84,255       102,859       100,661           94,464

                                               Total Judicial       2,458,628     2,542,869     3,209,747        3,393,909


                              Information Telecommunications Services
Information Services
  Personal Services                                                 2,583,470     2,880,397     3,184,325        3,200,096
  Operating Expenditures                                              681,876       682,918       619,504          544,340
  Capital Outlay                                                       36,380       209,874        22,000                -
                                        Information Services        3,301,725     3,773,189     3,825,829        3,744,436

Information Services - Telephone
  Personal Services                                                   367,225       353,775       406,708          440,955
  Operating Expenditures                                              754,399       650,566       711,554          637,444
  Capital Outlay                                                            -             -             -                -
  Appropriated Reserves                                                     -             -       108,599          383,942
                           Information Services - Telephone         1,121,624     1,004,341     1,226,861        1,462,341

            Total Information Telecommunications Services           4,423,350     4,777,530     5,052,690        5,206,777




FY2008 Adopted Budget                                             3 - 76                                    Summary Reports
                                                 Alachua County Government
                                    FY 2008 Adopted Budget Expenditure Category Summary


                                                             FY 2005       FY 2006        FY 2007         FY 2008
           Business Unit / Expense Category                   Actual        Actual        Adopted         Adopted


                                                General Government
County Commission
  Personal Services                                              412,397       429,492        459,491          448,047
  Operating Expenditures                                          36,442        50,053         59,441           37,620
  Capital Outlay                                                       -             -              -                -
                                      County Commission          448,839       479,545        518,932          485,667

County Attorney
  Personal Services                                              714,176       771,620        817,001          847,814
  Operating Expenditures                                         125,679        78,772        285,000          201,152
  Capital Outlay                                                       -         1,730              -                -
                                          County Attorney        839,855       852,123      1,102,001        1,048,966

County Manager
  Personal Services                                              837,154       833,403        960,336          959,462
  Operating Expenditures                                         237,485       118,196        123,960          113,443
                                          County Manager       1,074,639       951,599      1,084,296        1,072,905

Public Information
  Personal Services                                              224,356       266,204        288,453          298,568
  Operating Expenditures                                          94,890       135,276        189,263           90,594
  Capital Outlay                                                       -         7,146         19,077                -
                                        Public Information       319,245       408,625        496,793          389,162

Office Of Management And Budget
  Personal Services                                              565,315       615,940        790,445          801,478
  Operating Expenditures                                         101,319       159,686        170,353          167,326
  Capital Outlay                                                       -         2,741              -                -
                       Office Of Management And Budget           666,633       778,366        960,798          968,804

Tourist Development
  Personal Services                                              255,338       269,202        333,416          368,461
  Operating Expenditures                                       1,316,777     1,311,298      1,534,523        1,456,276
  Capital Outlay                                                       -        50,141          3,000            3,000
  Grants And Aid                                                   5,964         2,639              -          711,951
  Transfers Out to Other Funds                                     8,000             -              -                -
  Appropriated Reserves                                                -             -         59,560                -
                                      Tourist Development      1,586,079     1,633,280      1,930,499        2,539,688

                                 Total General Government      4,935,291     5,103,538      6,093,319        6,505,192




FY2008 Adopted Budget                                        3 - 77                                     Summary Reports
                                               Alachua County Government
                                  FY 2008 Adopted Budget Expenditure Category Summary


                                                            FY 2005       FY 2006       FY 2007         FY 2008
           Business Unit / Expense Category                  Actual        Actual       Adopted         Adopted


                                              Administrative Services
Administration
  Personal Services                                             211,717       235,883       247,133          247,084
  Operating Expenditures                                         16,250        15,970        23,980           39,345
  Capital Outlay                                                      -             -             -                -
                                          Administration        227,967       251,853       271,113          286,429

Equal Opportunity
  Personal Services                                             281,291       289,071       310,928          300,701
  Operating Expenditures                                         66,001        93,380       108,254           89,955
  Capital Outlay                                                 12,047             -             -                -
                                      Equal Opportunity         359,339       382,450       419,182          390,656

Facilities Management
  Personal Services                                           1,493,596     1,627,313     1,987,343        2,007,331
  Operating Expenditures                                      4,019,867     5,160,950     5,808,887        5,577,374
  Capital Outlay                                                  2,154        51,224             -                -
                                  Facilities Management       5,515,617     6,839,487     7,796,230        7,584,705

Human Resources
  Personal Services                                             476,770       513,267       569,964          588,285
  Operating Expenditures                                        132,864       146,623       181,209          107,399
  Capital Outlay                                                      -             -             -                -
                                      Human Resources           609,634       659,890       751,173          695,684

Purchasing
  Personal Services                                             375,126       390,630       435,147          429,507
  Operating Expenditures                                         40,082        42,196        58,242           48,305
  Capital Outlay                                                      -         2,684             -                -
                                              Purchasing        415,208       435,509       493,389          477,812

Risk Management
  Personal Services                                             269,158       286,106       306,387          312,952
  Operating Expenditures                                      1,918,922     2,960,028     3,095,244        3,107,565
  Capital Outlay                                                      -             -             -                -
  Transfers Out to Other Funds                                      900             -             -                -
  Appropriated Reserves                                               -             -     2,546,646        1,837,288
                                      Risk Management         2,188,980     3,246,134     5,948,277        5,257,805

Organizational Training And Development
  Personal Services                                              78,593        90,191       114,345          114,673
  Operating Expenditures                                         36,702        38,558        57,383           49,914
  Capital Outlay                                                  1,714             -             -                -
                 Organizational Training And Development        117,008       128,749       171,728          164,587

                            Total Administrative Services     9,433,753    11,944,072    15,851,092       14,857,678




FY2008 Adopted Budget                                       3 - 78                                    Summary Reports
                                                Alachua County Government
                                   FY 2008 Adopted Budget Expenditure Category Summary


                                                             FY 2005         FY 2006       FY 2007         FY 2008
           Business Unit / Expense Category                   Actual          Actual       Adopted         Adopted


                                        Community Support Services
Administration
  Personal Services                                            1,699,038         663,072       770,906          868,074
  Operating Expenditures                                       1,045,434         304,271       302,203          287,127
  Capital Outlay                                                   9,036         371,619             -                -
                                           Administration      2,753,508       1,338,962     1,073,109        1,155,201

Community Agency Partnerships
  Personal Services                                                    -               -             -           43,450
  Operating Expenditures                                         833,442         875,114       930,480          883,956
  Grants And Aid                                                 900,270         935,489     1,219,756        1,232,989
                           Community Agency Partnerships       1,733,712       1,810,603     2,150,236        2,160,395

Medicaid
  Operating Expenditures                                       2,125,007       2,539,697     2,133,250        2,133,250
                                                Medicaid       2,125,007       2,539,697     2,133,250        2,133,250

Medical Examiner
  Operating Expenditures                                         592,600         708,614       727,600          727,600
                                        Medical Examiner         592,600         708,614       727,600          727,600

MTPO/MVT
  Operating Expenditures                                         190,000         190,000       190,100          190,100
                                              MTPO/MVT           190,000         190,000       190,100          190,100

Public Health Unit
  Operating Expenditures                                       1,073,687       1,075,562     1,092,421        1,020,038
                                        Public Health Unit     1,073,687       1,075,562     1,092,421        1,020,038

Ag Extension
  Personal Services                                              271,372         267,301       318,425          336,095
  Operating Expenditures                                          56,080          55,723        79,113           70,942
  Capital Outlay                                                     901               -             -                -
                                            Ag Extension         328,353         323,024       397,538          407,037

CHOICES
  Personal Services                                               46,565         296,626       426,367          528,369
  Operating Expenditures                                          68,353         391,122     9,277,947        9,290,800
  Capital Outlay                                                  25,161           1,883             -                -
  Appropriated Reserves                                                -               -             -                -
                                               CHOICES           140,078         689,631     9,704,314        9,819,169

Crisis Center
  Personal Services                                                      -       308,109       334,058          344,762
  Operating Expenditures                                               150             -        36,414           40,308
                                            Crisis Center              150       308,109       370,472          385,070

Partners for Productive Community
  Personal Services                                                      -       109,807       120,660           63,349
  Operating Expenditures                                                 -             -        21,679           22,927
                       Partners for Productive Community                 -       109,807       142,339           86,276

Sugarfoot Preserve & Enh District
  Operating Expenditures                                          29,998          27,858        43,000           43,000
  Capital Outlay                                                  18,318          25,932             -                -
  Appropriated Reserves                                                -               -         3,100            3,100
                        Sugarfoot Preserve & Enh District         48,316          53,790        46,100           46,100

Weed and Seed Grant
  Personal Services                                               60,161          43,937             -                 -
  Operating Expenditures                                          85,691          68,179             -                 -
                                    Weed and Seed Grant          145,852         112,117             -                 -

FY2008 Adopted Budget                                        3 - 79                                      Summary Reports
                                                Alachua County Government
                                   FY 2008 Adopted Budget Expenditure Category Summary


                                                            FY 2005       FY 2006        FY 2007         FY 2008
           Business Unit / Expense Category                  Actual        Actual        Adopted         Adopted


                                        Community Support Services
Poverty Reduction Program
  Personal Services                                              70,177       102,318        128,693           77,508
  Operating Expenditures                                         98,208        55,110         55,381           60,295
  Grants And Aid                                                      -             -         25,000                -
                              Poverty Reduction Program         168,385       157,429        209,074          137,803

Volunteer and Senior Services
  Personal Services                                             445,970       504,370        527,844          538,008
  Operating Expenditures                                        162,801       177,642        240,169          235,291
  Grants And Aid                                                      -             -         60,000                -
                            Volunteer and Senior Services       608,771       682,013        828,013          773,299

Social Services
  Personal Services                                                   -       319,558        425,214          362,176
  Operating Expenditures                                              -       781,243      1,118,578          941,032
                                          Social Services             -     1,100,801      1,543,792        1,303,208

Veteran Services
  Personal Services                                                   -       176,889        186,623          193,227
  Operating Expenditures                                              -             -         20,918           24,108
                                        Veteran Services              -       176,889        207,541          217,335

Victim Services
  Personal Services                                             233,997       558,096        604,938          644,128
  Operating Expenditures                                            685        26,031         43,631           88,029
  Capital Outlay                                                      -         1,177              -                -
                                          Victim Services       234,683       585,304        648,569          732,157

                        Total Community Support Services     10,143,103    11,962,351     21,464,468       21,294,038




FY2008 Adopted Budget                                       3 - 80                                     Summary Reports
                                               Alachua County Government
                                  FY 2008 Adopted Budget Expenditure Category Summary


                                                             FY 2005       FY 2006       FY 2007         FY 2008
            Business Unit / Expense Category                  Actual        Actual       Adopted         Adopted


                                                     Court Services
Drug Court
  Personal Services                                              258,056       338,004       421,765          384,912
  Operating Expenditures                                         350,440       421,099       480,637          418,715
  Capital Outlay                                                   1,264       351,155         3,600                -
                                               Drug Court        609,760     1,110,258       906,002          803,627

Metamorphosis
  Personal Services                                              376,622       446,555       535,876          531,769
  Operating Expenditures                                          93,304        95,781       103,624          140,876
  Capital Outlay                                                   2,361             -             -                -
  Transfers Out to Other Funds                                         -             -       330,815          363,960
                                         Metamorphosis           472,287       542,336       970,315        1,036,605

Probation
  Personal Services                                              643,732       715,349       829,507          840,417
  Operating Expenditures                                          50,362        84,278       154,457          138,199
  Capital Outlay                                                       -         3,167             -                -
                                                Probation        694,094       802,793       983,964          978,616

Work Release
  Personal Services                                              870,615     1,029,168     1,164,136        1,197,849
  Operating Expenditures                                         120,032       162,352       195,051          177,662
  Capital Outlay                                                   5,072        21,308             -                -
                                          Work Release           995,720     1,212,827     1,359,187        1,375,511

Day Reporting
  Personal Services                                              255,336       295,753       395,076          447,776
  Operating Expenditures                                         138,951       162,770       225,724          223,905
  Capital Outlay                                                   1,125         7,362         5,000                -
                                          Day Reporting          395,412       465,885       625,800          671,681

Aids and Assistance
  Operating Expenditures                                         601,340     2,090,549     2,445,060        2,821,885
  Grants And Aid                                                       -             -       340,000                -
                                    Aids and Assistance          601,340     2,090,549     2,785,060        2,821,885

Jail Population Management Program
  Personal Services                                                    -        26,476       115,686          316,974
  Operating Expenditures                                               -         4,785        14,507           20,267
  Capital Outlay                                                       -         3,914         1,200                -
                    Jail Population Management Program                 -        35,175       131,393          337,241

Community Services
  Personal Services                                              371,819       405,172       449,138          511,747
  Operating Expenditures                                          26,755        48,088        65,644           68,468
  Capital Outlay                                                   1,125             -        32,000                -
                                    Community Services           399,700       453,260       546,782          580,215

Pretrial
  Personal Services                                              810,957       944,526     1,140,557        1,083,462
  Operating Expenditures                                         127,550       133,337       191,988          168,822
  Capital Outlay                                                   1,125             -        23,200                -
                                                  Pretrial       939,632     1,077,863     1,355,745        1,252,284

Outpatient & Aftercare Treatment Program
  Personal Services                                                    -             -       173,323          200,696
  Operating Expenditures                                               -             -       161,669           20,000
                Outpatient & Aftercare Treatment Program               -             -       334,992          220,696

                                    Total Court Services       5,107,945     7,790,946     9,999,240       10,078,361


FY2008 Adopted Budget                                        3 - 81                                    Summary Reports
                                                 Alachua County Government
                                    FY 2008 Adopted Budget Expenditure Category Summary


                                                               FY 2005          FY 2006       FY 2007         FY 2008
           Business Unit / Expense Category                     Actual           Actual       Adopted         Adopted


                                                      Fire And Rescue
Fire And Rescue Administration
  Personal Services                                                392,765          483,704       610,721          646,052
  Operating Expenditures                                            74,998          153,344       104,152           84,768
  Capital Outlay                                                         -          228,191             -                -
  Grants And Aid                                                    10,186           10,186        10,200           10,200
  Transfers Out to Other Funds                                      51,970                -         5,000                -
                           Fire And Rescue Administration          529,919          875,425       730,073          741,020

Special Recruitment And Training
  Personal Services                                                153,089          154,823       174,691          203,427
  Operating Expenditures                                            35,438           33,106        67,883           60,412
  Capital Outlay                                                     1,973                -             -                -
  Transfers Out to Other Funds                                      18,938                -         5,000                -
                         Special Recruitment And Training          209,438          187,929       247,574          263,839

Emergency Management
  Personal Services                                                165,051          195,770       270,654          263,761
  Operating Expenditures                                           136,560          344,044       123,738          124,608
  Capital Outlay                                                     4,330           10,755        41,440           23,550
  Transfers Out to Other Funds                                           -                -             -                -
                                  Emergency Management             305,941          550,568       435,832          411,919

Wildfire Mitigation & Strategic Planning
  Personal Services                                                         -             -       246,539          287,379
  Operating Expenditures                                                    -             -        69,297           80,930
  Capital Outlay                                                            -             -       163,620                -
                    Wildfire Mitigation & Strategic Planning                -             -       479,456          368,309

Enhanced 911
  Personal Services                                                276,181          280,985       321,307          367,436
  Operating Expenditures                                           393,102          434,209       596,501          598,393
  Capital Outlay                                                    28,496           31,329     1,610,000           90,000
  Appropriated Reserves                                                  -                -        99,366          417,580
                                             Enhanced 911          697,780          746,523     2,627,174        1,473,409

311 Services
  Personal Services                                                     6,986        12,684        40,000                 -
  Operating Expenditures                                                4,756             -       153,200                 -
  Capital Outlay                                                            -             -        45,000                 -
                                              311 Services          11,742           12,684       238,200                 -

Rescue Medical Services
  Personal Services                                              5,636,636        6,634,327     7,289,972        7,403,934
  Operating Expenditures                                         2,673,787        3,107,934     3,178,239        2,820,340
  Capital Outlay                                                    69,993          202,979       158,200          137,142
  Debt Service                                                      33,480                -             -                -
  Transfers Out to Other Funds                                     115,000          860,000       100,000          100,000
                                  Rescue Medical Services        8,528,895       10,805,240    10,726,411       10,461,416

Fire Protection Services
  Personal Services                                              7,005,901        7,424,672     8,121,058        8,454,231
  Operating Expenditures                                         2,630,136        2,697,955     3,131,875        2,898,433
  Capital Outlay                                                    11,480           44,605       198,302           48,250
  Debt Service                                                      33,480                -             -                -
                                   Fire Protection Services      9,680,997       10,167,233    11,451,235       11,400,914




FY2008 Adopted Budget                                          3 - 82                                       Summary Reports
                                               Alachua County Government
                                  FY 2008 Adopted Budget Expenditure Category Summary


                                                            FY 2005       FY 2006       FY 2007         FY 2008
           Business Unit / Expense Category                  Actual        Actual       Adopted         Adopted


                                                   Fire And Rescue
Disaster Recovery
  Personal Services                                             159,339             -             -                -
  Operating Expenditures                                      3,312,513        75,893        91,062           91,062
  Capital Outlay                                                 33,870             -             -                -
                                       Disaster Recovery      3,505,722        75,893        91,062           91,062

                                   Total Fire And Rescue     23,470,433    23,421,495    27,027,017       25,211,888


                                           Environmental Protection
Environmental Protection Administration
  Personal Services                                             299,169       329,933       375,261          353,624
  Operating Expenditures                                         76,824        80,900       110,115           71,195
  Capital Outlay                                              2,371,313    25,069,568         5,450            2,250
                  Environmental Protection Administration     2,747,306    25,480,401       490,826          427,069

Water Quality
  Personal Services                                             187,157       216,091       254,150          236,597
  Operating Expenditures                                        218,176       190,488       238,398          191,544
  Capital Outlay                                                  5,520        10,972         5,915            2,815
                                           Water Quality        410,852       417,550       498,463          430,956

Natural Resources Protection
  Personal Services                                             400,927       449,932       538,788          573,792
  Operating Expenditures                                         72,141        91,344       115,001           96,067
  Capital Outlay                                                      -         1,177        13,000           43,755
                            Natural Resources Protection        473,068       542,453       666,789          713,614

Hazardous Materials
  Personal Services                                             283,616       300,671       308,002          323,412
  Operating Expenditures                                        147,681       168,519       190,850          197,191
  Capital Outlay                                                      -         3,500         4,000            1,448
                                     Hazardous Materials        431,297       472,690       502,852          522,051

Hazardous Waste Collection
  Personal Services                                             221,286       239,226       246,771          257,499
  Operating Expenditures                                        403,431       401,619       469,593          497,762
  Capital Outlay                                                  8,943        20,000        21,000           20,000
                             Hazardous Waste Collection         633,661       660,845       737,364          775,261

Petroleum Management
  Personal Services                                             320,010       318,434       300,709          360,048
  Operating Expenditures                                        113,430       134,355       185,540          117,639
  Capital Outlay                                                  4,090        30,878           700                -
                                 Petroleum Management           437,531       483,666       486,949          477,687

Land Conservation
  Personal Services                                             216,325       247,896       305,516          457,865
  Operating Expenditures                                         66,036        84,299       129,506          121,751
  Capital Outlay                                                 13,137        46,560         3,200                -
  Debt Service                                                        -       192,444             -          350,000
                                      Land Conservation         295,497       571,198       438,222          929,616

                           Total Environmental Protection     5,429,213    28,628,805     3,821,465        4,276,254




FY2008 Adopted Budget                                       3 - 83                                    Summary Reports
                                                 Alachua County Government
                                    FY 2008 Adopted Budget Expenditure Category Summary


                                                           FY 2005        FY 2006         FY 2007         FY 2008
           Business Unit / Expense Category                 Actual         Actual         Adopted         Adopted


                                               Growth Management
Comprehensive Planning
  Personal Services                                          1,515,456      1,628,168       1,932,776        1,835,128
  Operating Expenditures                                     1,245,569      1,177,424       1,526,007        1,515,619
  Capital Outlay                                                11,006        135,560               -                -
  Grants And Aid                                                20,000            681               -                -
  Transfers Out to Other Funds                                       -              -               -                -
                                  Comprehensive Planning     2,792,030      2,941,833       3,458,783        3,350,747

Codes Enforcement
  Personal Services                                          1,569,198      1,804,373       2,150,250        2,141,381
  Operating Expenditures                                       346,478        382,843         477,497          443,083
  Capital Outlay                                                     -         28,678               -           13,981
  Appropriated Reserves                                              -              -         160,179          355,351
                                      Codes Enforcement      1,915,676      2,215,894       2,787,926        2,953,796

                                 Total Growth Management     4,707,706      5,157,727       6,246,709        6,304,543




FY2008 Adopted Budget                                      3 - 84                                       Summary Reports
                                                 Alachua County Government
                                    FY 2008 Adopted Budget Expenditure Category Summary


                                                                FY 2005          FY 2006        FY 2007         FY 2008
           Business Unit / Expense Category                      Actual           Actual        Adopted         Adopted


                                                          Public Works
Fleet Management
  Personal Services                                                 877,178          888,092      1,055,306        1,097,627
  Operating Expenditures                                          2,054,034        2,323,664      2,557,582        3,113,165
  Capital Outlay                                                          -                -              -                -
  Appropriated Reserves                                                   -                -        510,748        1,154,243
                                         Fleet Management         2,931,212        3,211,755      4,123,636        5,365,035

Animal Services
  Personal Services                                               1,127,680        1,346,130      1,657,246        1,774,103
  Operating Expenditures                                            533,132          646,897        684,391          519,544
  Capital Outlay                                                          -           20,670         24,000                -
                                            Animal Services       1,660,812        2,013,697      2,365,637        2,293,647

Parks And Recreation
  Personal Services                                                 404,001          461,632        651,217          682,020
  Operating Expenditures                                            948,254        1,081,968        862,164        1,072,849
  Capital Outlay                                                          -           42,513        145,000           60,000
  Grants And Aid                                                          -                -        400,000                -
                                      Parks And Recreation        1,352,255        1,586,113      2,058,381        1,814,869

Santa Fe Hills Water Utility
  Operating Expenditures                                                 8,109        22,109         21,180           21,180
                                 Santa Fe Hills Water Utility            8,109        22,109         21,180           21,180

Development Review
  Personal Services                                                 345,767          413,554        508,193          455,828
  Operating Expenditures                                             57,748           57,932         64,635           64,803
  Capital Outlay                                                          -            1,386         25,000                -
  Appropriated Reserves                                                   -                -              -                -
                                      Development Review            403,515          472,872        597,828          520,631

Solid Waste
  Personal Services                                               2,274,290        2,512,817      3,025,850        3,032,351
  Operating Expenditures                                         12,189,876       12,949,011     13,675,768       14,336,523
  Capital Outlay                                                     21,630                -         28,000          918,328
  Transfers Out to Other Funds                                       46,631                -        108,500          108,500
  Appropriated Reserves                                            (467,625)        (227,922)    10,503,649        9,875,904
                                                Solid Waste      14,064,803       15,233,906     27,341,767       28,271,606

Transportation
  Personal Services                                               3,302,922        3,566,021      4,199,434        4,477,786
  Operating Expenditures                                          3,334,141        3,852,523      6,182,324        5,550,528
  Capital Outlay                                                  1,044,205          784,012        137,500          392,971
  Transfers Out to Other Funds                                    8,975,000                -              -                -
  Appropriated Reserves                                                   -                -        428,660          456,847
                                             Transportation      16,656,268        8,202,556     10,947,918       10,878,132

                                         Total Public Works      37,076,974       30,743,007     47,456,347       49,165,100




FY2008 Adopted Budget                                           3 - 85                                        Summary Reports
                                               Alachua County Government
                                  FY 2008 Adopted Budget Expenditure Category Summary


                                                            FY 2005          FY 2006       FY 2007         FY 2008
            Business Unit / Expense Category                 Actual           Actual       Adopted         Adopted


                                                    Capital Projects
Cox Cable
  Operating Expenditures                                         20,694           13,884             -                 -
  Capital Outlay                                                 35,444          220,109        36,300                 -
                                               Cox Cable         56,138          233,993        36,300                 -

Economic Development
  Operating Expenditures                                         21,150           35,654     2,400,000                 -
  Capital Outlay                                                      -          100,000             -                 -
                                 Economic Development            21,150          135,654     2,400,000                 -

TIP
  Personal Services                                                   -           22,384       189,176          202,080
  Operating Expenditures                                              -          123,726       384,844           24,546
  Capital Outlay                                                 36,313        4,813,920     4,313,720        3,387,014
                                                     TIP         36,313        4,960,030     4,887,740        3,613,640

CP-Administration
  Operating Expenditures                                         22,362                -             -                 -
                                      CP-Administration          22,362                -             -                 -

CP-Community Services
  Operating Expenditures                                             2,957        35,254             -                 -
                                 CP-Community Services               2,957        35,254             -                 -

CP-Courts & Corrections
  Personal Services                                                    200             -             -                 -
  Operating Expenditures                                             3,718             -             -                 -
                                CP-Courts & Corrections              3,918             -             -                 -

CP-Emergency Services
  Operating Expenditures                                         78,893                -             -                 -
                                 CP-Emergency Services           78,893                -             -                 -

CP-Growth Management
  Operating Expenditures                                         11,561                -             -                 -
                                CP-Growth Management             11,561                -             -                 -

CP-Law Enforcement
  Operating Expenditures                                         18,868                -             -                 -
                                   CP-Law Enforcement            18,868                -             -                 -

CP-Culture & Recreation
  Operating Expenditures                                                 -             -             -                -
  Capital Outlay                                                         -       269,466       900,000           52,850
                                CP-Culture & Recreation                  -       269,466       900,000           52,850

Road Construction
  Operating Expenditures                                            995              813             -                 -
  Capital Outlay                                              1,727,711        1,433,007             -                 -
                                      Road Construction       1,728,706        1,433,820             -                 -
  Personal Services                                                   -                -        11,520           11,520
  Operating Expenditures                                        358,023          673,557        84,554            3,840
  Capital Outlay                                                161,038          131,268     5,065,920        3,693,879
                                   Total Capital Projects     2,499,926        7,873,041    13,386,034        7,375,729

                                       Countywide Total     228,568,346      280,016,839   327,345,322      334,457,635




FY2008 Adopted Budget                                       3 - 86                                       Summary Reports
                                                   Alachua County Government
                                          FY 2008 Adopted Budget Fund Function Summary
                                                               FY 2005       FY 2006         FY 2007        FY 2008
                          Function                              Actual        Actual         Adopted        Adopted


                                                          General Fund
General Government                                              19,155,816    18,236,790      22,116,330       22,576,428
Public Safety                                                    3,333,533     5,438,757       4,840,666        4,926,736
Physical Environment                                             1,392,940     1,549,655       1,821,600        1,872,279
Transportation                                                           -             -               -                -
Economic Environment                                                     -     1,265,668       1,170,791        1,403,705
Human Services                                                   7,765,774    10,451,322      12,215,333       11,685,797
Culture & Recreation                                             1,547,184     1,873,865       1,563,137        1,479,500
Other Uses (Interfund Transfers/Transfers to Constitutional)    53,532,531    59,958,790      67,929,768       65,900,061
Other Nonoperating (Reserves)                                            -             -       4,902,375        6,997,698
Circuit Court                                                    2,910,190     4,808,504       5,814,651        5,573,687
County Court                                                        23,651        27,295          69,100           21,800
General Operations                                               1,303,880     1,609,938       1,983,638        1,990,281
                                         Total General Fund     90,965,500   105,220,583     124,427,389      124,427,972


                                         MSTU-Unincorporated Services
General Government                                               2,702,887     1,776,778       1,623,998        1,474,620
Public Safety                                                      301,124       476,179         476,362          419,420
Physical Environment                                               336,604       410,319         490,479          528,381
Transportation                                                     406,014       498,562         818,660          821,463
Economic Environment                                                     -       796,274         795,739          938,921
Culture & Recreation                                               401,500       401,500       1,178,891        1,019,016
Other Uses (Interfund Transfers/Transfers to Constitutional)     9,727,540    10,794,987         400,000        1,295,000
Other Nonoperating (Reserves)                                            -             -         337,743          352,277
                        Total MSTU-Unincorporated Services      13,875,669    15,154,600       6,121,872        6,849,098


                                                MSTU-Law Enforcement
General Government                                                  98,405       154,222         182,720          188,202
Public Safety                                                            -             -          72,735           40,603
Other Uses (Interfund Transfers/Transfers to Constitutional)    12,174,350    14,146,055      17,275,881       17,493,195
Other Nonoperating (Reserves)                                            -             -         652,049        1,004,523
                              Total MSTU-Law Enforcement        12,272,755    14,300,277      18,183,385       18,726,523


                                                     CHOICES Program
Human Services                                                     140,078       689,631       9,704,314        9,819,169
Other Nonoperating (Reserves)                                            -             -               -                -
                                     Total CHOICES Program         140,078       689,631       9,704,314        9,819,169


                                          MSTU - Fire Protection Service
General Government                                                       -               -       636,765          740,578
Public Safety                                                            -               -       129,632          129,632
Other Uses (Interfund Transfers/Transfers to Constitutional)             -               -    11,491,351       11,872,963
Other Nonoperating (Reserves)                                            -               -       434,910          809,841
                        Total MSTU - Fire Protection Service             -               -    12,692,658       13,553,014


                                               Stormwater Management
Physical Environment                                                     -               -       895,000                 -
                             Total Stormwater Management                 -               -       895,000                 -




FY2008 Adopted Budget                                          3 - 87                                      Summary Reports
                                                  Alachua County Government
                                         FY 2008 Adopted Budget Fund Function Summary
                                                                  FY 2005        FY 2006        FY 2007        FY 2008
                         Function                                  Actual         Actual        Adopted        Adopted


                                               MSBU-Refuse Collection
Public Safety                                                       2,273,277              -              -                -
Physical Environment                                                3,341,174      3,784,985      4,389,343        4,706,440
Other Nonoperating (Reserves)                                               -              -        786,440        1,328,139
                             Total MSBU-Refuse Collection           5,614,451      3,784,985      5,175,783        6,034,579


                                                                Gas Tax
Public Safety                                                       1,077,364              -              -                -
Physical Environment                                                  171,500        177,411        137,600          137,600
Transportation                                                      7,708,569      7,985,399      9,502,429       10,234,056
Other Uses (Interfund Transfers/Transfers to Constitutional)       10,033,414      2,530,367      1,615,021        1,618,006
Other Nonoperating (Reserves)                                               -              -        428,660          456,847
                                              Total Gas Tax        18,990,847     10,693,176     11,683,710       12,446,509


                           Constitutional Officer-Supervisor Of Elections
General Government                                                  1,435,079      1,653,676      1,672,245        1,972,454
         Total Constitutional Officer-Supervisor Of Elections       1,435,079      1,653,676      1,672,245        1,972,454


                                           Permits & Development Fund
Public Safety                                                       1,692,798      1,893,388      2,151,385        2,179,025
Other Nonoperating (Reserves)                                               -        (39,446)       160,179          355,351
                         Total Permits & Development Fund           1,692,798      1,853,942      2,311,564        2,534,376


                                                Computer Replacement
General Government                                                    439,040        557,611        657,092          515,000
Other Nonoperating (Reserves)                                        (233,312)      (396,262)             -          717,097
                              Total Computer Replacement              205,728        161,349        657,092        1,232,097


                                                    Self Insurance Fund
General Government                                                  2,084,580      3,131,156      3,281,140        3,420,517
Other Uses (Interfund Transfers/Transfers to Constitutional)              900              -              -                -
Other Nonoperating (Reserves)                                          (1,902)        (2,462)     2,546,646        1,837,288
                                  Total Self Insurance Fund         2,083,578      3,128,694      5,827,786        5,257,805


                                                     Fleet Management
General Government                                                  2,944,188      3,236,987      3,625,388        4,223,292
Other Nonoperating (Reserves)                                          (6,189)       (16,150)       510,748        1,154,243
                                    Total Fleet Management          2,937,999      3,220,837      4,136,136        5,377,535


                                                     Telephone Service
General Government                                                  1,168,606      1,284,844      1,118,262        1,078,399
Other Nonoperating (Reserves)                                         (46,982)      (280,503)       108,599          383,942
                                    Total Telephone Service         1,121,624      1,004,341      1,226,861        1,462,341


                                                   Vehicle Replacement
General Government                                                  1,687,078      2,507,599      1,078,872        1,205,462
Other Nonoperating (Reserves)                                        (961,189)    (1,753,700)     1,003,838        1,175,800
                                 Total Vehicle Replacement            725,888        753,899      2,082,710        2,381,262




FY2008 Adopted Budget                                             3 - 88                                      Summary Reports
                                                  Alachua County Government
                                         FY 2008 Adopted Budget Fund Function Summary
                                                               FY 2005           FY 2006       FY 2007        FY 2008
                         Function                               Actual            Actual       Adopted        Adopted


                                                      Health Insurance
General Government                                              11,149,534        13,291,591    15,186,388       15,288,734
Other Nonoperating (Reserves)                                            -                 -     1,293,642        3,390,768
                                     Total Health Insurance     11,149,534        13,291,591    16,480,030       18,679,502


                                             Drug and Law Enforcement
Public Safety                                                      581,080           668,725       807,495          739,416
Other Uses (Interfund Transfers/Transfers to Constitutional)       618,783           503,850       254,549          126,400
Circuit Court                                                        4,399             4,794        30,200           30,200
                           Total Drug and Law Enforcement        1,204,262         1,177,370     1,092,244          896,016


                                                         Environmental
Physical Environment                                               924,191           976,662     1,035,255          971,643
Culture & Recreation                                                     -             5,900        60,000           60,000
Other Nonoperating (Reserves)                                            -                 -             -                -
                                        Total Environmental        924,191           982,562     1,095,255        1,031,643


                                                          Court Related
General Government                                                  12,088             3,661             -                -
Human Services                                                     228,817           302,323       343,579          350,404
Other Uses (Interfund Transfers/Transfers to Constitutional)        50,041           159,902        72,000           74,077
Other Nonoperating (Reserves)                                            -                 -             -          128,865
Circuit Court                                                      114,567           109,189        55,600           10,000
County Court                                                        52,651            64,546        72,000           73,440
General Operations                                                 511,580           465,347       677,607          837,935
                                        Total Court Related        969,744         1,104,968     1,220,786        1,474,721


                                                   Emergency Services
General Government                                                  66,960                 -             -                -
Public Safety                                                   19,615,980        22,045,376    26,744,605       24,621,262
Physical Environment                                                     -                 -         1,900            1,900
Human Services                                                           -                 -             -                -
Other Uses (Interfund Transfers/Transfers to Constitutional)     6,789,096         7,545,026     7,224,651        7,185,061
Other Nonoperating (Reserves)                                            -                 -        99,366          417,580
                                  Total Emergency Services      26,472,037        29,590,402    34,070,522       32,225,803


                                            Housing/Land Development
Economic Environment                                                    79,957        74,222             -                 -
                          Total Housing/Land Development                79,957        74,222             -                 -


                                                   Community Services
Human Services                                                   1,040,605         1,080,145     1,158,698        1,191,870
Other Nonoperating (Reserves)                                            -                 -         3,100            3,100
                                  Total Community Services       1,040,605         1,080,145     1,161,798        1,194,970




FY2008 Adopted Budget                                          3 - 89                                        Summary Reports
                                                  Alachua County Government
                                         FY 2008 Adopted Budget Fund Function Summary
                                                                 FY 2005        FY 2006        FY 2007        FY 2008
                         Function                                 Actual         Actual        Adopted        Adopted


                                                               Tourism
General Government                                                         -            200              -                -
Economic Environment                                               1,578,079      1,633,080      1,870,939        2,539,688
Culture & Recreation                                                       -          3,232              -                -
Other Uses (Interfund Transfers/Transfers to Constitutional)           8,000              -              -                -
Other Nonoperating (Reserves)                                              -              -         59,560                -
                                              Total Tourism        1,586,079      1,636,512      1,930,499        2,539,688


                                          Other Special Revenue Funds
General Government                                                   128,326              -              -                -
Public Safety                                                              -          4,349          5,550            5,550
Physical Environment                                                       -              -              -            2,500
Human Services                                                        18,982         12,858         27,500           35,000
Circuit Court                                                              -             65            500              500
County Court                                                           4,147          3,387          5,000            5,000
                        Total Other Special Revenue Funds            151,455         20,660         38,550           48,550


                                                     Debt Service Fund
General Government                                                 5,967,956      6,288,200      7,991,710       11,278,168
Other Uses (Interfund Transfers/Transfers to Constitutional)       7,527,447     12,073,204     14,754,672       15,721,602
Other Nonoperating (Reserves)                                              -              -        879,019        1,054,127
                                    Total Debt Service Fund       13,495,403     18,361,404     23,625,401       28,053,897


                                                  Other Capital Projects
General Government                                                   897,690      1,841,113      4,286,300        2,968,016
Public Safety                                                        364,357      1,175,278        659,042          536,864
Physical Environment                                                       -          4,930              -                -
Transportation                                                     1,728,706      1,689,764      3,272,719        1,995,634
Economic Environment                                                       -        108,304      2,400,000          400,000
Human Services                                                        19,044        437,005              -                -
Culture & Recreation                                                  42,828        331,210      1,202,952          257,209
Other Uses (Interfund Transfers/Transfers to Constitutional)         111,342        501,500              -        1,629,134
Other Nonoperating (Reserves)                                              -              -        650,000          650,000
Circuit Court                                                         24,455            549              -                -
General Operations                                                   656,483        777,119        350,000          380,000
                                Total Other Capital Projects       3,844,906      6,866,770     12,821,013        8,816,857


                                                           Solid Waste
Physical Environment                                              12,542,206     13,069,180     13,336,446       14,663,752
Other Uses (Interfund Transfers/Transfers to Constitutional)         688,363        715,474        834,188        1,047,663
Other Nonoperating (Reserves)                                     (1,060,844)      (963,600)     9,717,209        8,547,765
                                          Total Solid Waste       12,169,725     12,821,054     23,887,843       24,259,180


                                               Alachua County Forever
Physical Environment                                               2,371,313     25,071,375              -                 -
                              Total Alachua County Forever         2,371,313     25,071,375              -                 -


                              State Housing Initiative Partnership Funds
General Government                                                    86,005              -              -                -
Economic Environment                                                 847,233        832,135      1,200,060        1,210,856
            Total State Housing Initiative Partnership Funds         933,237        832,135      1,200,060        1,210,856




FY2008 Adopted Budget                                            3 - 90                                      Summary Reports
                                                Alachua County Government
                                       FY 2008 Adopted Budget Fund Function Summary
                                                            FY 2005           FY 2006       FY 2007        FY 2008
                        Function                             Actual            Actual       Adopted        Adopted


                                           Transportation Trust Fund
Transportation                                                       36,313     5,405,184     1,615,021        1,618,006
                          Total Transportation Trust Fund            36,313     5,405,184     1,615,021        1,618,006


                           Alachua County Housing Finance Authority
Economic Environment                                                  4,261         8,226       223,476          243,442
           Total Alachua County Housing Finance Authority             4,261         8,226       223,476          243,442


                                                        Law Library
General Operations                                                   73,330        72,271        84,319           89,770
                                        Total Law Library            73,330        72,271        84,319           89,770

                                      County-Wide Total     228,568,346       280,016,839   327,345,322      334,457,635




FY2008 Adopted Budget                                       3 - 91                                        Summary Reports
                                                   Alachua County Government
                                          FY 2008 Adopted Budget Fund Function Expenditure

                                                                  FY 2005           FY 2006       FY 2007        FY 2008
                      Business Center                              Actual            Actual       Adopted        Adopted

                                                     General Government
Non Departmental                                                   26,170,172        29,988,199    34,391,343       38,909,390
Constitutional Officers                                             1,536,708         1,854,522     1,697,829        1,986,989
Information Telecommunications Services                             4,470,332         5,058,033     4,944,091        4,822,835
General Government                                                  3,349,212         3,470,458     4,162,820        3,965,504
Administrative Services                                             7,150,797         9,041,754     9,862,205        9,688,344
Community Support Services                                          1,733,712                 -             -           28,000
Fire And Rescue                                                         77,146                -             -                -
Environmental Protection                                                        -       192,444             -         350,000
Growth Management                                                   1,930,197           164,742       499,734                -
Public Works                                                        2,961,271         3,233,108     3,612,888        4,210,792
Capital Projects                                                      644,691           961,167     4,286,300        2,968,016
                                Total General Government           50,024,238        53,964,428    63,457,210       66,929,870


                                                               Public Safety
Non Departmental                                                      145,520         1,583,307       250,000         250,000
Constitutional Officers                                               239,804           549,657       450,980         190,989
Administrative Services                                             1,004,950         1,340,821     1,394,108        1,294,108
Court Services                                                      2,641,763         3,411,433     3,739,844        4,035,694
Fire And Rescue                                                    23,207,380        22,561,495    26,815,751       24,692,408
Growth Management                                                   1,915,676         2,255,340     2,627,747        2,598,445
Capital Projects                                                        84,421                -       609,042         536,864
                                         Total Public Safety       29,239,513        31,702,053    35,887,472       33,598,508


                                                    Physical Environment
Non Departmental                                                                -             -             -                -
Administrative Services                                                 63,738           84,647       103,322         103,322
Community Support Services                                            328,353           327,954       397,538         407,037
Fire And Rescue                                                                 -             -         1,900            1,900
Environmental Protection                                            5,429,213        28,438,360     3,821,465        3,926,254
Public Works                                                       15,258,624        16,193,556    17,783,398       18,445,982
                               Total Physical Environment          21,079,927        45,044,517    22,107,623       22,884,495


                                                           Transportation
Non Departmental                                                                -       450,154             -                -
Constitutional Officers                                                         -             -             -                -
Administrative Services                                                 27,428           39,367        46,503           46,503
Community Support Services                                            190,000           190,000       190,100         190,100
Growth Management                                                       14,600            9,600             -           14,600
Public Works                                                        7,882,555         8,495,937    10,084,486       10,804,316
Capital Projects                                                    1,765,019         6,393,850     4,887,740        3,613,640
                                        Total Transportation        9,879,602        15,578,908    15,208,829       14,669,159


                                                   Economic Environment
Non Departmental                                                            4,261         8,226       223,476         643,442
General Government                                                  1,578,079         1,633,080     1,870,939        2,539,688
Community Support Services                                              79,957          200,807       207,541         217,335
Growth Management                                                     847,233         2,767,491     2,959,049        3,336,147
Capital Projects                                                                -       108,304     2,400,000                -
                              Total Economic Environment            2,509,529         4,717,908     7,661,005        6,736,612



FY2008 Adopted Budget                                              3 - 92                                       Summary Reports
                                                    Alachua County Government
                                           FY 2008 Adopted Budget Fund Function Expenditure

                                                                    FY 2005           FY 2006        FY 2007          FY 2008
                       Business Center                               Actual            Actual        Adopted          Adopted

                                                           Human Services
Administrative Services                                                 100,992           124,455        126,627           126,627
Community Support Services                                            7,218,481        10,534,975     19,938,589         19,720,866
Court Services                                                          256,886           305,358      1,018,571           941,100
Public Works                                                          1,636,943         2,008,494      2,365,637          2,293,647
                                        Total Human Services          9,213,302        12,973,283     23,449,424         23,082,240


                                                       Culture & Recreation
Non Departmental                                                                  -             -                -                -
Administrative Services                                                   14,052           14,180         16,047             16,047
Community Support Services                                              592,600           708,614        727,600           727,600
Public Works                                                          1,382,984         1,588,192      2,058,381          1,814,869
Capital Projects                                                              1,877       304,720      1,202,952           257,209
                                   Total Culture & Recreation         1,991,512         2,615,706      4,004,980          2,815,725


                   Other Uses (Interfund Transfers/Transfers to Constitutional)
Non Departmental                                                     32,151,695        41,809,575     50,173,491         50,608,767
Constitutional Officers                                              59,828,366        66,179,251     71,045,875         72,696,458
Judicial                                                                  65,309           80,329         83,400             85,477
General Government                                                            8,000             -                -                -
Administrative Services                                                        900              -                -                -
Court Services                                                                    -             -        330,815           363,960
Fire And Rescue                                                         185,908           860,000        110,000           100,000
Growth Management                                                                 -             -                -                -
Public Works                                                          9,021,631                 -        108,500           108,500
           Total Other Uses (Interfund Transfers/Transfers to       101,261,808       108,929,154    121,852,081       123,963,162
                                               Constitutional)

                                             Other Nonoperating (Reserves)
Non Departmental                                                     (1,194,501)       (2,351,432)     8,851,527         14,497,608
Constitutional Officers                                                           -             -        652,049          1,004,523
Judicial                                                                          -             -        650,000           778,865
Information Telecommunications Services                                  (46,982)        (280,503)       108,599           383,942
General Government                                                                -             -         59,560                  -
Administrative Services                                                   (1,902)          (2,462)     2,546,646          1,837,288
Community Support Services                                                        -             -          3,100              3,100
Fire And Rescue                                                                   -             -         99,366           417,580
Environmental Protection                                                          -        (2,000)               -                -
Growth Management                                                                 -       (39,446)       160,179           355,351
Public Works                                                         (1,067,033)         (776,280)    11,443,057         11,486,994
                          Total Other Nonoperating (Reserves)        (2,310,418)       (3,452,123)    24,574,083         30,765,251


                                                                 Circuit Court
Non Departmental                                                                  -             -                -                -
Constitutional Officers                                                           -             -              624                -
Judicial                                                                844,314           848,947        990,317           876,780
Court Services                                                        2,209,296         4,074,155      4,910,010          4,737,607
                                           Total Circuit Court        3,053,611         4,923,102      5,900,951          5,614,387




FY2008 Adopted Budget                                                3 - 93                                          Summary Reports
                                               Alachua County Government
                                      FY 2008 Adopted Budget Fund Function Expenditure

                                                             FY 2005           FY 2006       FY 2007        FY 2008
                    Business Center                           Actual            Actual       Adopted        Adopted

                                                           County Court
Judicial                                                           80,449           95,228       146,100         100,240
                                      Total County Court           80,449           95,228       146,100         100,240


                                                   General Operations
Non Departmental                                                           -             -             -                -
Judicial                                                        1,468,556        1,518,365     1,339,930        1,552,547
Administrative Services                                         1,072,799        1,301,310     1,755,634        1,745,439
Capital Projects                                                       3,918       105,000             -                -
                               Total General Operations         2,545,273        2,924,675     3,095,564        3,297,986

                                       Countywide Total       228,568,346      280,016,839   327,345,322     334,457,635




FY2008 Adopted Budget                                         3 - 94                                       Summary Reports
                                                       Alachua County Government
                                        FY 2008 Adopted Budget - Expenditures by Category All Funds


                                                                     FY 2006                  FY 2007                FY 2008
                                                                      Actual                  Budget                 Budget
   001 General Fund
10 Personal Services                                                   19,113,259               22,552,637             22,863,727
30 Operating Expenditures                                              23,136,237               24,626,270             23,354,846
60 Capital Outlay                                                         172,846                  218,574                 36,752
80 Grants And Aid                                                       2,839,451                4,197,765              5,274,888
91 Transfers Out to Other Funds                                        12,204,575               18,498,233             14,648,344
92 Transfer to Constitutional Offices                                  47,754,215               49,431,535             51,251,717
99 Appropriated Reserves                                                        0                4,902,375              6,997,698
                                                001 General Fund      105,220,583              124,427,389            124,427,972

   002 TD-VCB
10 Personal Services                                                          269,202              333,416                368,461
30 Operating Expenditures                                                     784,120              785,129              1,117,290
60 Capital Outlay                                                                   0                3,000                  3,000
99 Appropriated Reserves                                                            0               59,560                      0
                                                    002 TD-VCB              1,053,322            1,181,105              1,488,751

   005 TD-Grants
30 Operating Expenditures                                                     39,414                  279,043             323,986
                                                  005 TD-Grants               39,414                  279,043             323,986

   006 Destination Enhancement
30 Operating Expenditures                                                    481,753                  457,584                   0
80 Grants And Aid                                                                  0                        0             711,951
                             006 Destination Enhancement                     481,753                  457,584             711,951

   007 Kanapaha SMRHSE/Haile Park
80 Grants And Aid                                                              2,639                       0                     0
                      007 Kanapaha SMRHSE/Haile Park                           2,639                       0                     0

   008 MSTU-Unincorporated Services
10 Personal Services                                                    1,713,505                2,459,779              2,568,516
30 Operating Expenditures                                               2,610,607                2,449,650              2,619,324
60 Capital Outlay                                                          35,500                   74,700                 13,981
80 Grants And Aid                                                               0                  400,000                      0
91 Transfers Out to Other Funds                                        10,794,987                  400,000              1,295,000
99 Appropriated Reserves                                                        0                  337,743                352,277
                           008 MSTU-Unincorporated Services            15,154,600                6,121,872              6,849,098

   009 MSTU-Law Enforcement
10 Personal Services                                                            0                   72,735                 40,603
30 Operating Expenditures                                                 154,222                  182,720                188,202
91 Transfers Out to Other Funds                                         1,156,905                1,300,196              1,289,161
92 Transfer to Constitutional Offices                                  12,989,150               15,975,685             16,204,034
99 Appropriated Reserves                                                        0                  652,049              1,004,523
                                    009 MSTU-Law Enforcement           14,300,277               18,183,385             18,726,523

   010 CHOICES Program
10 Personal Services                                                         296,626               426,367                528,369
30 Operating Expenditures                                                    391,122             9,277,947              9,290,800
60 Capital Outlay                                                              1,883                     0                      0
99 Appropriated Reserves                                                           0                     0                      0
                                           010 CHOICES Program               689,631             9,704,314              9,819,169

   011 MSTU - Fire Protection Service
30 Operating Expenditures                                                          0               729,997                833,810
60 Capital Outlay                                                                  0                36,400                 36,400
91 Transfers Out to Other Funds                                                    0            11,491,351             11,872,963
99 Appropriated Reserves                                                           0               434,910                809,841
                            011 MSTU - Fire Protection Service                     0            12,692,658             13,553,014

   012 FY05 Destination Enhancement Grant
30 Operating Expenditures                                                      3,232                       0                     0
                    012 FY05 Destination Enhancement Grant                     3,232                       0                     0




                                                                   3 - 95
 FY 2008 Adopted Budget                                                                                         Operations Funding
                                                   Alachua County Government
                                    FY 2008 Adopted Budget - Expenditures by Category All Funds


                                                                     FY 2006              FY 2007                FY 2008
                                                                      Actual              Budget                 Budget
   014 EMS Trust FY08
30 Operating Expenditures                                                       0                      0               94,012
60 Capital Outlay                                                               0                      0               76,742
                                           014 EMS Trust FY08                   0                      0              170,754

   019 Foster Grandparents FY08
10 Personal Services                                                            0                      0              385,689
30 Operating Expenditures                                                       0                      0              147,164
                             019 Foster Grandparents FY08                       0                      0              532,853

   025 FDLE VOCA FY08
10 Personal Services                                                            0                      0              255,605
30 Operating Expenditures                                                       0                      0                6,293
                                         025 FDLE VOCA FY08                     0                      0              261,898

   026 RSVP FY08
10 Personal Services                                                            0                      0               82,437
30 Operating Expenditures                                                       0                      0               77,811
                                               026 RSVP FY08                    0                      0              160,248

   028 Juvenile Drug Training 7/05-6/06
30 Operating Expenditures                                                   17,558                     0                     0
                          028 Juvenile Drug Training 7/05-6/06              17,558                     0                     0

   036 Juvenile Dependency 7/05-6/06
30 Operating Expenditures                                                   40,000                     0                     0
                          036 Juvenile Dependency 7/05-6/06                 40,000                     0                     0

   038 Juvenile Dependency 10/06-9/07
30 Operating Expenditures                                                       0                  45,600                    0
                          038 Juvenile Dependency 10/06-9/07                    0                  45,600                    0

   039 Traffic Hearing Officer 6/04
30 Operating Expenditures                                                   50,778                     0                     0
                                039 Traffic Hearing Officer 6/04            50,778                     0                     0

   043 Boating Improvement Program
30 Operating Expenditures                                                        0                      0                   0
60 Capital Outlay                                                            5,900                 60,000              60,000
                          043 Boating Improvement Program                    5,900                 60,000              60,000

   052 FDLE VOCA FY07
10 Personal Services                                                            0                 207,260                    0
30 Operating Expenditures                                                       0                   7,990                    0
                                         052 FDLE VOCA FY07                     0                 215,250                    0

   053 Rape Crisis Trust 05OAG17
30 Operating Expenditures                                                   11,610                     0                     0
60 Capital Outlay                                                            1,177                     0                     0
                             053 Rape Crisis Trust 05OAG17                  12,787                     0                     0

   054 Rape Crisis Services Grant
10 Personal Services                                                        12,237                     0               20,560
30 Operating Expenditures                                                    6,323                     0               34,292
                              054 Rape Crisis Services Grant                18,560                     0               54,852

   055 RSVP FY07
10 Personal Services                                                            0                  80,238                    0
30 Operating Expenditures                                                       0                  78,637                    0
                                               055 RSVP FY07                    0                 158,875                    0




                                                                   3 - 96
 FY 2008 Adopted Budget                                                                                     Operations Funding
                                                  Alachua County Government
                                   FY 2008 Adopted Budget - Expenditures by Category All Funds


                                                                   FY 2006               FY 2007                FY 2008
                                                                    Actual               Budget                 Budget
   056 Foster Grandparents FY07
10 Personal Services                                                           0                 380,009                    0
30 Operating Expenditures                                                      0                 150,051                    0
                             056 Foster Grandparents FY07                      0                 530,060                    0

   057 Sugarfoot Preserve Special Assessment
30 Operating Expenditures                                                  27,858                 43,000              43,000
60 Capital Outlay                                                          25,932                      0                   0
99 Appropriated Reserves                                                        0                  3,100               3,100
                  057 Sugarfoot Preserve Special Assessment                53,790                 46,100              46,100

   059 Volunteer Center Services FY07
80 Grants And Aid                                                              0                  60,000                    0
                         059 Volunteer Center Services FY07                    0                  60,000                    0

   061 FY06 Florida Council Against Sexual Violence
10 Personal Services                                                            0                     0               10,000
30 Operating Expenditures                                                   6,960                     0               15,005
             061 FY06 Florida Council Against Sexual Violence               6,960                     0               25,005

   062 Civil MED-ARB FS44-108(2)
30 Operating Expenditures                                                    116                      0                     0
062 Civil MED-ARB FS44-108(2)                                                116                      0                     0

   072 Intergovernmental Radio Communication Program
30 Operating Expenditures                                                 763,423                588,000             588,000
         072 Intergovernmental Radio Communication Program                763,423                588,000             588,000

   073 Other Juvenile Programs 939.185
92 Transfer to Constitutional Offices                                      68,929                 72,000              74,077
                           073 Other Juvenile Programs 939.185             68,929                 72,000              74,077

   074 EMS Trust FY06
30 Operating Expenditures                                                  37,505                     0                     0
60 Capital Outlay                                                          11,109                     0                     0
                                         074 EMS Trust FY06                48,613                     0                     0

   075 Innovative Court Program 939.185
10 Personal Services                                                       64,430                 72,000              73,440
                       075 Innovative Court Program 939.185                64,430                 72,000              73,440

   076 Court Technology 28.24
10 Personal Services                                                      151,336                174,468             215,122
30 Operating Expenditures                                                 233,839                342,791             471,692
60 Capital Outlay                                                          76,865                160,348             151,121
99 Appropriated Reserves                                                        0                      0             128,865
                                  076 Court Technology 28.24              462,040                677,607             966,800

   078 EMS Trust FY07
30 Operating Expenditures                                                      0                 140,754                    0
60 Capital Outlay                                                              0                  30,000                    0
                                         078 EMS Trust FY07                    0                 170,754                    0

   079 RSVP FY06
10 Personal Services                                                       64,201                     0                     0
30 Operating Expenditures                                                  65,756                     0                     0
                                              079 RSVP FY06               129,956                     0                     0

   080 Foster Grandparents FY06
10 Personal Services                                                      376,746                     0                     0
30 Operating Expenditures                                                 111,887                     0                     0
                             080 Foster Grandparents FY06                 488,633                     0                     0




                                                                 3 - 97
 FY 2008 Adopted Budget                                                                                    Operations Funding
                                                 Alachua County Government
                                  FY 2008 Adopted Budget - Expenditures by Category All Funds


                                                                  FY 2006               FY 2007                FY 2008
                                                                   Actual               Budget                 Budget
   081 Maddie's Fund Grant FY06
30 Operating Expenditures                                                      0                     0                     0
60 Capital Outlay                                                          4,040                     0                     0
                             081 Maddie's Fund Grant FY06                  4,040                     0                     0

   082 DCA Emergency Management Base FY06
10 Personal Services                                                      66,582                     0                     0
30 Operating Expenditures                                                 83,102                     0                     0
60 Capital Outlay                                                         10,755                     0                     0
                  082 DCA Emergency Management Base FY06                 160,439                     0                     0

   083 DCA Emergency Management Base FY07
10 Personal Services                                                          0                  56,941                    0
30 Operating Expenditures                                                     0                  78,333                    0
60 Capital Outlay                                                             0                  14,290                    0
                  083 DCA Emergency Management Base FY07                      0                 149,564                    0

   085 DCA Emergency Mgt. Base FY08
10 Personal Services                                                          0                      0               46,133
30 Operating Expenditures                                                     0                      0               86,305
60 Capital Outlay                                                             0                      0               17,200
                         085 DCA Emergency Mgt. Base FY08                     0                      0              149,638

   087 NPDES Stormwater Cleanup
10 Personal Services                                                      56,926                 60,921              66,765
30 Operating Expenditures                                                 34,869                 71,279              33,257
                          087 NPDES Stormwater Cleanup                    91,795                132,200             100,022

   091 Fire Rescue Services
10 Personal Services                                                14,812,871            16,696,694             17,212,416
30 Operating Expenditures                                            5,033,001             5,982,113              5,276,879
60 Capital Outlay                                                      119,290               525,872                 72,250
91 Transfers Out to Other Funds                                      1,040,000               110,000                100,000
                                    091 Fire Rescue Services        21,005,163            23,314,679             22,661,545

   101 2006 Homeland Security Grant
10 Personal Services                                                      22,181                     0                     0
30 Operating Expenditures                                                  4,600                     0                     0
                          101 2006 Homeland Security Grant                26,781                     0                     0

   103 Homeland Security Grant Program
30 Operating Expenditures                                                 45,688                     0                     0
                        103 Homeland Security Grant Program               45,688                     0                     0

   104 EMS Repeating System Grant 6/06
30 Operating Expenditures                                                 67,550                     0                     0
                       104 EMS Repeating System Grant 6/06                67,550                     0                     0

   106 Slosberg Driver Education Safety
30 Operating Expenditures                                                233,378                271,579             275,410
                         106 Slosberg Driver Education Safety            233,378                271,579             275,410

   107 Family Mediation
30 Operating Expenditures                                                   474                      0                     0
                                        107 Family Mediation                474                      0                     0

   108 Environmental Protection City Review
10 Personal Services                                                      32,139                 30,000                    0
                     108 Environmental Protection City Review             32,139                 30,000                    0

   109 Communications Equipment Grant
30 Operating Expenditures                                                190,741                     0                     0
                        109 Communications Equipment Grant               190,741                     0                     0




                                                                3 - 98
 FY 2008 Adopted Budget                                                                                   Operations Funding
                                                       Alachua County Government
                                        FY 2008 Adopted Budget - Expenditures by Category All Funds


                                                                     FY 2006                  FY 2007                FY 2008
                                                                      Actual                  Budget                 Budget
   110 Veterans Employment & Training Grant FY08
30 Operating Expenditures                                                          0                       0                 7,000
              110 Veterans Employment & Training Grant FY08                        0                       0                 7,000

   112 Innovative Electronic Recovery Grant
30 Operating Expenditures                                                     17,519                       0                     0
                     112 Innovative Electronic Recovery Grant                 17,519                       0                     0

   116 FDEP Ambient Groundwater
10 Personal Services                                                               0                        0               5,000
30 Operating Expenditures                                                      9,202                    5,000               5,000
                          116 FDEP Ambient Groundwater                         9,202                    5,000              10,000

   123 FDEP Petro Cleanup Contract
10 Personal Services                                                               0                       0                     0
30 Operating Expenditures                                                      1,095                       0                     0
60 Capital Outlay                                                              3,283                       0                     0
                          123 FDEP Petro Cleanup Contract                      4,378                       0                     0

   125 FDEP Tank Inspection Contract
10 Personal Services                                                          78,739                   68,467              82,363
30 Operating Expenditures                                                     62,858                   58,738              39,486
60 Capital Outlay                                                              1,000                        0                   0
                          125 FDEP Tank Inspection Contract                  142,597                  127,205             121,849

   126 E911 Wireless Fund
10 Personal Services                                                         145,544               161,679                196,346
30 Operating Expenditures                                                     72,909                93,820                 93,820
60 Capital Outlay                                                             23,230               940,000                 20,000
92 Transfer to Constitutional Offices                                              0                30,000                      0
99 Appropriated Reserves                                                           0                48,776                245,692
                                          126 E911 Wireless Fund             241,684             1,274,275                555,858

   133 USDOJ Local Law Enf FY06
92 Transfer to Constitutional Offices                                         53,100                       0                     0
                                 133 USDOJ Local Law Enf FY06                 53,100                       0                     0

   134 Juvenile Intensive Supervisor FY06
92 Transfer to Constitutional Offices                                         34,008                       0                     0
                         134 Juvenile Intensive Supervisor FY06               34,008                       0                     0

   135 Project Administration Grant FY06
92 Transfer to Constitutional Offices                                         21,039                       0                     0
                          135 Project Administration Grant FY06               21,039                       0                     0

   136 Street Level Drugs Grant FY06
92 Transfer to Constitutional Offices                                         28,766                       0                     0
                              136 Street Level Drugs Grant FY06               28,766                       0                     0

   137 FY2006 Livescan Workstation
92 Transfer to Constitutional Offices                                         38,431                       0                     0
                               137 FY2006 Livescan Workstation                38,431                       0                     0

   144 Combined Communication Center
92 Transfer to Constitutional Offices                                       6,405,026            6,954,651              6,985,061
                           144 Combined Communication Center                6,405,026            6,954,651              6,985,061

   146 Stormwater Management
30 Operating Expenditures                                                          0                  895,000                    0
                                   146 Stormwater Management                       0                  895,000                    0




                                                                   3 - 99
 FY 2008 Adopted Budget                                                                                         Operations Funding
                                                       Alachua County Government
                                        FY 2008 Adopted Budget - Expenditures by Category All Funds


                                                                       FY 2006                FY 2007                FY 2008
                                                                        Actual                Budget                 Budget
   148 MSBU-Refuse Collection
10 Personal Services                                                         279,678               388,433                386,539
30 Operating Expenditures                                                  3,505,306             3,975,910              4,312,001
60 Capital Outlay                                                                  0                25,000                  7,900
99 Appropriated Reserves                                                           0               786,440              1,328,139
                                    148 MSBU-Refuse Collection             3,784,985             5,175,783              6,034,579

   149 Gas Tax
10 Personal Services                                                       3,566,021             4,199,434              4,397,786
30 Operating Expenditures                                                  4,064,470             5,303,095              5,580,899
60 Capital Outlay                                                            532,318               137,500                392,971
91 Transfers Out to Other Funds                                            2,530,367             1,615,021              1,618,006
99 Appropriated Reserves                                                           0               428,660                456,847
                                                     149 Gas Tax          10,693,176            11,683,710             12,446,509

   158 Court Facility Charge
30 Operating Expenditures                                                        3,307                     0                     0
                                         158 Court Facility Charge               3,307                     0                     0

   159 Law Enforcement Training
92 Transfer to Constitutional Offices                                          315,000                115,000             115,000
                                   159 Law Enforcement Training                315,000                115,000             115,000

   161 Law Enforcement Trust
30 Operating Expenditures                                                        7,661                  8,000               3,000
60 Capital Outlay                                                                2,962                 35,000                   0
80 Grants And Aid                                                              100,090                108,224              47,000
92 Transfer to Constitutional Offices                                                0                 75,000                   0
                                        161 Law Enforcement Trust              110,714                226,224              50,000

   162 DOR Hearing Officer 7/02-6/03
92 Transfer to Constitutional Offices                                           90,973                     0                     0
                              162 DOR Hearing Officer 7/02-6/03                 90,973                     0                     0

   164 FEMA Disaster Relief
30 Operating Expenditures                                                         516                  91,062              91,062
                                         164 FEMA Disaster Relief                 516                  91,062              91,062

   167 Donation Fund
30 Operating Expenditures                                                       20,660                 38,550              48,550
60 Capital Outlay                                                                    0                      0                   0
                                               167 Donation Fund                20,660                 38,550              48,550

   168 Tourist Development Tax Fund
30 Operating Expenditures                                                        6,012                 12,767              15,000
60 Capital Outlay                                                               50,141                      0                   0
                          168 Tourist Development Tax Fund                      56,152                 12,767              15,000

   169 Disabled Parking Fine
30 Operating Expenditures                                                        3,661                     0                     0
                                         169 Disabled Parking Fine               3,661                     0                     0

   171 Constitutional Officer-Supervisor Of Elections
10 Personal Services                                                         785,034             1,078,677              1,266,085
30 Operating Expenditures                                                    616,475               543,568                706,369
60 Capital Outlay                                                            108,991                50,000                      0
91 Transfers Out to Other Funds                                              143,177                     0                      0
               171 Constitutional Officer-Supervisor Of Elections          1,653,676             1,672,245              1,972,454

   173 Weed And Seed Grant FY05
10 Personal Services                                                            43,937                     0                     0
30 Operating Expenditures                                                       68,179                     0                     0
                          173 Weed And Seed Grant FY05                         112,117                     0                     0




                                                                     3 - 100
 FY 2008 Adopted Budget                                                                                         Operations Funding
                                                   Alachua County Government
                                    FY 2008 Adopted Budget - Expenditures by Category All Funds


                                                                     FY 2006              FY 2007                FY 2008
                                                                      Actual              Budget                 Budget
   174 E-911 Recurring & Non-Recurring
10 Personal Services                                                         135,441           159,628                171,090
30 Operating Expenditures                                                    359,601           502,681                496,269
60 Capital Outlay                                                              4,949           670,000                 70,000
91 Transfers Out to Other Funds                                              100,000           100,000                100,000
92 Transfer to Constitutional Offices                                              0            30,000                      0
99 Appropriated Reserves                                                           0            50,590                171,888
                           174 E-911 Recurring & Non-Recurring               599,991         1,512,899              1,009,247

   178 Hazardous Materials Code-Environmental Protection
10 Personal Services                                                         144,103              137,537             129,966
30 Operating Expenditures                                                     81,699               87,447              84,839
60 Capital Outlay                                                              1,500                2,000               1,448
       178 Hazardous Materials Code-Environmental Protection                 227,302              226,984             216,253

   180 Pollution Recovery Fund
30 Operating Expenditures                                                      4,089                   0                     0
                                   180 Pollution Recovery Fund                 4,089                   0                     0

   193 Hazardous Materials FY03
10 Personal Services                                                           4,346                    0                   0
30 Operating Expenditures                                                      6,050               14,638               8,288
60 Capital Outlay                                                                  0                    0               6,350
                             193 Hazardous Materials FY03                     10,396               14,638              14,638

   201 FDEP Petro Clean-up SFY02-05
10 Personal Services                                                         239,695              232,242             277,685
30 Operating Expenditures                                                     70,401              126,802              78,153
60 Capital Outlay                                                             26,595                  700                   0
                          201 FDEP Petro Clean-up SFY02-05                   336,691              359,744             355,838

   202 Citizens Corp Grant 06/05
92 Transfer to Constitutional Offices                                          2,106                   0                     0
                                   202 Citizens Corp Grant 06/05               2,106                   0                     0

   204 Community Development Block Grant
30 Operating Expenditures                                                     50,303                   0                     0
                     204 Community Development Block Grant                    50,303                   0                     0

   211 FDLE Antidrug Admin FY07
92 Transfer to Constitutional Offices                                             0                13,149                    0
                                 211 FDLE Antidrug Admin FY07                     0                13,149                    0

   214 Juvenile Intensive Supervision FY07
92 Transfer to Constitutional Offices                                             0                20,000                    0
                        214 Juvenile Intensive Supervision FY07                   0                20,000                    0

   215 Metamorphosis 7/05-6/06
10 Personal Services                                                         337,367                   0                     0
30 Operating Expenditures                                                     85,267                   0                     0
                                  215 Metamorphosis 7/05-6/06                422,634                   0                     0

   216 Child Support Enforcement Incentive Program
30 Operating Expenditures                                                       379                 5,000               5,000
60 Capital Outlay                                                                 0                 5,000               5,000
             216 Child Support Enforcement Incentive Program                    379                10,000              10,000

   221 Alcohol & Other Drug Abuse
30 Operating Expenditures                                                      6,794               37,200              37,200
                            221 Alcohol & Other Drug Abuse                     6,794               37,200              37,200




                                                                   3 - 101
 FY 2008 Adopted Budget                                                                                     Operations Funding
                                                  Alachua County Government
                                   FY 2008 Adopted Budget - Expenditures by Category All Funds


                                                                   FY 2006               FY 2007                FY 2008
                                                                    Actual               Budget                 Budget
   223 USEPA Cabot Koppers Grant
10 Personal Services                                                         6,610                 5,339              12,998
30 Operating Expenditures                                                        0                 3,853               4,753
                          223 USEPA Cabot Koppers Grant                      6,610                 9,192              17,751

   228 FDLE Street Level Drugs FY07
92 Transfer to Constitutional Offices                                           0                 20,000                    0
                              228 FDLE Street Level Drugs FY07                  0                 20,000                    0

   234 Choose Life License Plate
30 Operating Expenditures                                                    1,353                60,000              60,000
                              234 Choose Life License Plate                  1,353                60,000              60,000

   235 Santa Fe Hills Water System
30 Operating Expenditures                                                   22,109                21,180              21,180
                             235 Santa Fe Hills Water System                22,109                21,180              21,180

   236 FDEP Hazardous Waste Cooperation
10 Personal Services                                                         3,846                     0                   0
30 Operating Expenditures                                                   57,686                98,750              68,750
60 Capital Outlay                                                           20,000                     0              20,000
                     236 FDEP Hazardous Waste Cooperation                   81,532                98,750              88,750

   238 Legal Aid Program
30 Operating Expenditures                                                   68,945                72,000              74,994
                                       238 Legal Aid Program                68,945                72,000              74,994

   240 HUD Economic Grant FY03
30 Operating Expenditures                                                   23,919                    0                     0
                           240 HUD Economic Grant FY03                      23,919                    0                     0

   245 Local Housing Assistance FY02-03
30 Operating Expenditures                                                   12,964                    0                     0
                       245 Local Housing Assistance FY02-03                 12,964                    0                     0

   246 Local Housing Assistance FY03-04
30 Operating Expenditures                                                  532,026                    0                     0
                       246 Local Housing Assistance FY03-04                532,026                    0                     0

   247 Local Housing Assistance FY04-05
30 Operating Expenditures                                                   22,352                    0                     0
                       247 Local Housing Assistance FY04-05                 22,352                    0                     0

   248 Local Housing Assistance SFY05-06
10 Personal Services                                                        75,932                    0                     0
30 Operating Expenditures                                                  188,860                    0                     0
                      248 Local Housing Assistance SFY05-06                264,793                    0                     0

   249 Local Housing Assistance SFY06-07
10 Personal Services                                                            0             144,774                       0
30 Operating Expenditures                                                       0           1,055,286                       0
                      249 Local Housing Assistance SFY06-07                     0           1,200,060                       0

   250 Local Housing Assistance SFY07-08
10 Personal Services                                                            0                     0               91,414
30 Operating Expenditures                                                       0                     0            1,119,442
                      250 Local Housing Assistance SFY07-08                     0                     0            1,210,856

   252 Metamorphosis 7/06 - 6/07
10 Personal Services                                                       109,188               390,102                    0
30 Operating Expenditures                                                   24,189                91,092                    0
                              252 Metamorphosis 7/06 - 6/07                133,377               481,194                    0




                                                                 3 - 102
 FY 2008 Adopted Budget                                                                                    Operations Funding
                                                   Alachua County Government
                                    FY 2008 Adopted Budget - Expenditures by Category All Funds


                                                                    FY 2006               FY 2007                FY 2008
                                                                     Actual               Budget                 Budget
   253 Metamorphosis 7/07 - 6/08
10 Personal Services                                                             0                145,774             399,049
30 Operating Expenditures                                                        0                 22,303             112,304
                              253 Metamorphosis 7/07 - 6/08                      0                168,077             511,353

   255 Metamorphosis 07/08     06/09
10 Personal Services                                                             0                     0              132,720
30 Operating Expenditures                                                        0                     0               38,343
                          255 Metamorphosis 07/08        06/09                   0                     0              171,063

   257 Crime Prevention 775.083
92 Transfer to Constitutional Offices                                        11,400                11,400              11,400
                                   257 Crime Prevention 775.083              11,400                11,400              11,400

   260 Water Quality Protection
30 Operating Expenditures                                                      700                  5,000                    0
                                  260 Water Quality Protection                 700                  5,000                    0

   262 GPD Victims of Violent Crime
10 Personal Services                                                         41,674                45,851                    0
                            262 GPD Victims of Violent Crime                 41,674                45,851                    0

   263 GPD Violence Against Women FY05
10 Personal Services                                                         41,485                45,662              47,014
                     263 GPD Violence Against Women FY05                     41,485                45,662              47,014

   264 Florida Domestic Preparedness Strategy Grant
30 Operating Expenditures                                                    24,391                    0                     0
            264 Florida Domestic Preparedness Strategy Grant                 24,391                    0                     0

   268 FDLE VOCA FY06
10 Personal Services                                                        168,756                    0                     0
30 Operating Expenditures                                                        34                    0                     0
                                        268 FDLE VOCA FY06                  168,790                    0                     0

   279 Newnan's Lake Historic Grant
10 Personal Services                                                             0                  2,000                   0
30 Operating Expenditures                                                        0                 18,000                   0
60 Capital Outlay                                                                0                      0              40,000
                          279 Newnan's Lake Historic Grant                       0                 20,000              40,000

   290 1995 Public Improvement Refund Bond
70 Debt Service                                                         2,803,859            2,806,534                       0
91 Transfers Out to Other Funds                                         9,087,904           10,260,479                       0
99 Appropriated Reserves                                                        0              467,203                       0
                    290 1995 Public Improvement Refund Bond            11,891,763           13,534,216                       0

   292 Pooled Commercial Paper Program
70 Debt Service                                                             238,203               179,706             583,000
                   292 Pooled Commercial Paper Program                      238,203               179,706             583,000

   294 1999 Public Improvement Revenue Bond
70 Debt Service                                                         1,088,726            1,089,456                       0
99 Appropriated Reserves                                                        0              181,280                       0
                 294 1999 Public Improvement Revenue Bond               1,088,726            1,270,736                       0

   295 2003 ACForever G.O. Bond
30 Operating Expenditures                                                       0               56,588                 75,684
70 Debt Service                                                         1,647,663            2,474,447              4,298,247
91 Transfers Out to Other Funds                                           500,000              179,706                494,000
                               295 2003 ACForever G.O. Bond             2,147,663            2,710,741              4,867,931




                                                                  3 - 103
 FY 2008 Adopted Budget                                                                                     Operations Funding
                                                  Alachua County Government
                                   FY 2008 Adopted Budget - Expenditures by Category All Funds


                                                                   FY 2006               FY 2007                FY 2008
                                                                    Actual               Budget                 Budget
   296 Gas Tax Revenue Bond, Series 2006
70 Debt Service                                                          509,749            1,384,979              1,384,467
91 Transfers Out to Other Funds                                        2,485,300            4,314,487              4,732,842
99 Appropriated Reserves                                                       0              230,536                230,632
                      296 Gas Tax Revenue Bond, Series 2006            2,995,050            5,930,002              6,347,941

   297 2007 Public Improvement Revenue Bond
70 Debt Service                                                                 0                     0            4,936,770
91 Transfers Out to Other Funds                                                 0                     0           10,494,760
99 Appropriated Reserves                                                        0                     0              823,495
                  297 2007 Public Improvement Revenue Bond                      0                     0           16,255,025

   300 Capital Projects-General
30 Operating Expenditures                                                698,883                    0                      0
60 Capital Outlay                                                      1,908,741            4,050,000              2,768,016
91 Transfers Out to Other Funds                                          301,500                    0                781,984
                                  300 Capital Projects-General         2,909,124            4,050,000              3,550,000

   301 Capital Projects-Public Works
30 Operating Expenditures                                                    8,140                    0                     0
                            301 Capital Projects-Public Works                8,140                    0                     0

   318 Parks and Recreation Capital
60 Capital Outlay                                                           16,270               900,000              52,850
91 Transfers Out to Other Funds                                            200,000                     0             847,150
                             318 Parks and Recreation Capital              216,270               900,000             900,000

   321 Court Space Need-Courtroom Court House
10 Personal Services                                                         3,118                    0                     0
30 Operating Expenditures                                                  204,384                    0                     0
60 Capital Outlay                                                          185,208                    0                     0
                321 Court Space Need-Courtroom Court House                 392,710                    0                     0

   324 FRDAP FY02 Forest Park
30 Operating Expenditures                                                        0                    0                     0
60 Capital Outlay                                                           13,572                    0                     0
                             324 FRDAP FY02 Forest Park                     13,572                    0                     0

   325 FRDAP FY02 Jonesville Park
60 Capital Outlay                                                          255,894                    0                     0
                         325 FRDAP FY02 Jonesville Park                    255,894                    0                     0

   326 Legacy Lands Program
60 Capital Outlay                                                      5,760,316                      0                     0
                                   326 Legacy Lands Program            5,760,316                      0                     0

   327 Technology Plan
30 Operating Expenditures                                                  673,557                80,714                   0
60 Capital Outlay                                                          131,268               519,286             600,000
                                         327 Technology Plan               804,824               600,000             600,000

   328 West End Special Assesmnt
30 Operating Expenditures                                                     306                     0                     0
60 Capital Outlay                                                               0                     0                     0
                           328 West End Special Assesmnt                      306                     0                     0

   329 FDOT County Incentive Grant
60 Capital Outlay                                                      1,433,007                      0                     0
                          329 FDOT County Incentive Grant              1,433,007                      0                     0

   330 Special Assessment NE 132 Avenue
30 Operating Expenditures                                                     507                     0                     0
60 Capital Outlay                                                               0                     0                     0
                      330 Special Assessment NE 132 Avenue                    507                     0                     0




                                                                 3 - 104
 FY 2008 Adopted Budget                                                                                    Operations Funding
                                                   Alachua County Government
                                    FY 2008 Adopted Budget - Expenditures by Category All Funds


                                                                     FY 2006              FY 2007                FY 2008
                                                                      Actual              Budget                 Budget
   331 ACForever G.O. Bond Capital
60 Capital Outlay                                                        6,290,645                     0                     0
                          331 ACForever G.O. Bond Capital                6,290,645                     0                     0

   332 Combined Communication Center Capital Projects
60 Capital Outlay                                                                 0                50,000                    0
92 Transfer to Constitutional Offices                                             0                     0                    0
         332 Combined Communication Center Capital Projects                       0                50,000                    0

   333 Scott Phifer House
30 Operating Expenditures                                                      1,329                   0                     0
60 Capital Outlay                                                                750                   0                     0
                                        333 Scott Phifer House                 2,079                   0                     0

   334 Facilities Statute 318.18
30 Operating Expenditures                                                    139,603           350,000                189,000
60 Capital Outlay                                                             92,493                 0                191,000
99 Appropriated Reserves                                                           0           650,000                650,000
                                   334 Facilities Statute 318.18             232,096         1,000,000              1,030,000

   335 Cox Cable Capital Grants
30 Operating Expenditures                                                     13,884                    0                    0
60 Capital Outlay                                                            220,109               36,300                    0
                               335 Cox Cable Capital Grants                  233,993               36,300                    0

   336 Impact Fees-NW Transp District
10 Personal Services                                                               0               36,818              36,818
30 Operating Expenditures                                                          0               12,273              12,273
60 Capital Outlay                                                              5,000              841,596             575,451
                          336 Impact Fees-NW Transp District                   5,000              890,687             624,542

   337 Impact Fees-SW Transp District
10 Personal Services                                                              0             29,455                 29,455
30 Operating Expenditures                                                         0              9,818                  9,818
60 Capital Outlay                                                                 0          1,972,643              1,180,574
                          337 Impact Fees-SW Transp District                      0          2,011,916              1,219,847

   338 Impact Fees-East Transp District
10 Personal Services                                                              0                 7,363               7,363
30 Operating Expenditures                                                         0               362,753               2,455
60 Capital Outlay                                                                 0                     0             141,427
                          338 Impact Fees-East Transp District                    0               370,116             151,245

   339 Park/Recreation Impact Fee
10 Personal Services                                                              0                 6,817               6,817
30 Operating Expenditures                                                         0                 2,272               2,272
60 Capital Outlay                                                                 0               293,863             195,270
                            339 Park/Recreation Impact Fee                        0               302,952             204,359

   340 Fire Facility Impact Fee
10 Personal Services                                                              0                 4,703               4,703
30 Operating Expenditures                                                         0                 1,568               1,568
60 Capital Outlay                                                                 0               202,771             130,593
                                   340 Fire Facility Impact Fee                   0               209,042             136,864

   341 Transportation Trust Fund
10 Personal Services                                                        22,384             115,540                128,444
30 Operating Expenditures                                                  123,726                   0                      0
60 Capital Outlay                                                        4,808,920           1,499,481              1,489,562
                               341 Transportation Trust Fund             4,955,030           1,615,021              1,618,006




                                                                   3 - 105
 FY 2008 Adopted Budget                                                                                     Operations Funding
                                                 Alachua County Government
                                  FY 2008 Adopted Budget - Expenditures by Category All Funds


                                                                 FY 2006                FY 2007             FY 2008
                                                                  Actual                Budget              Budget
   342 Economic Development Capital Fund
30 Operating Expenditures                                                  8,304           2,400,000                   0
60 Capital Outlay                                                        100,000                   0             400,000
                     342 Economic Development Capital Fund               108,304           2,400,000             400,000

   343 OTTED Infinite Energy Grant SW 24th Ave
60 Capital Outlay                                                        250,944                  0                     0
                 343 OTTED Infinite Energy Grant SW 24th Ave             250,944                  0                     0

   344 Alachua County Forever GO Bond, 2nd Issue
60 Capital Outlay                                                   13,020,414                    0                     0
              344 Alachua County Forever GO Bond, 2nd Issue         13,020,414                    0                     0

   345 2006 Gas Tax Revenue Bond Capital
60 Capital Outlay                                                        450,154                  0                     0
                    345 2006 Gas Tax Revenue Bond Capital                450,154                  0                     0

   400 Solid Waste System
10 Personal Services                                                 1,174,722             1,335,783           1,360,605
30 Operating Expenditures                                            7,736,957             7,643,124           7,961,447
60 Capital Outlay                                                            0                     0             761,047
99 Appropriated Reserves                                              -201,469             4,459,403           3,893,043
                                     400 Solid Waste System          8,710,210            13,438,310          13,976,142

   403 Collection Centers
10 Personal Services                                                   562,577               622,282             685,578
30 Operating Expenditures                                            1,256,025             1,429,375           1,393,000
60 Capital Outlay                                                            0                     0             118,025
91 Transfers Out to Other Funds                                              0               108,500             108,500
99 Appropriated Reserves                                                     0               347,905             177,295
                                      403 Collection Centers         1,818,601             2,508,062           2,482,398

   405 Waste Management Assessment
10 Personal Services                                                   772,190               979,847             942,508
30 Operating Expenditures                                              804,579               911,988             996,021
60 Capital Outlay                                                            0                26,000              31,356
91 Transfers Out to Other Funds                                        715,474               725,688             939,163
99 Appropriated Reserves                                                     0               452,248             206,763
                          405 Waste Management Assessment            2,292,243             3,095,771           3,115,811

   406 Closure/Post-Closure
10 Personal Services                                                      108,989            111,402             115,119
30 Operating Expenditures                                                 118,933            276,645             299,046
99 Appropriated Reserves                                                 -227,922          4,457,653           4,270,664
                                    406 Closure/Post-Closure                    0          4,845,700           4,684,829

   410 Permits & Development Fund
10 Personal Services                                                 1,484,120             1,727,850           1,763,378
30 Operating Expenditures                                              369,822               423,535             415,647
60 Capital Outlay                                                            0                     0                   0
99 Appropriated Reserves                                                     0               160,179             355,351
                          410 Permits & Development Fund             1,853,942             2,311,564           2,534,376




                                                               3 - 106
 FY 2008 Adopted Budget                                                                                Operations Funding
                                                 Alachua County Government
                                  FY 2008 Adopted Budget - Expenditures by Category All Funds


                                                                 FY 2006                FY 2007                FY 2008
                                                                  Actual                Budget                 Budget
   500 Computer Replacement
30 Operating Expenditures                                                161,349                657,092             515,000
60 Capital Outlay                                                              0                      0                   0
99 Appropriated Reserves                                                       0                      0             717,097
                                 500 Computer Replacement                161,349                657,092           1,232,097

   501 Self Insurance Fund
10 Personal Services                                                   197,561               211,096                312,952
30 Operating Expenditures                                            2,931,133             3,070,044              3,107,565
60 Capital Outlay                                                            0                     0                      0
99 Appropriated Reserves                                                     0             2,546,646              1,837,288
                                     501 Self Insurance Fund         3,128,694             5,827,786              5,257,805

   503 Fleet Management
10 Personal Services                                                   888,092             1,055,306              1,097,627
30 Operating Expenditures                                            2,332,745             2,570,082              3,125,665
60 Capital Outlay                                                            0                     0                      0
99 Appropriated Reserves                                                     0               510,748              1,154,243
                                      503 Fleet Management           3,220,837             4,136,136              5,377,535

   504 Telephone Service
10 Personal Services                                                   353,775               406,708                440,955
30 Operating Expenditures                                              650,566               711,554                637,444
60 Capital Outlay                                                            0                     0                      0
99 Appropriated Reserves                                                     0               108,599                383,942
                                      504 Telephone Service          1,004,341             1,226,861              1,462,341

   506 Vehicle Replacement
30 Operating Expenditures                                                753,899           1,006,472                983,262
60 Capital Outlay                                                              0                   0                      0
99 Appropriated Reserves                                                       0             301,238                473,000
                                    506 Vehicle Replacement              753,899           1,307,710              1,456,262

   507 Health Insurance
30 Operating Expenditures                                           13,291,591            15,186,388             15,288,734
99 Appropriated Reserves                                                     0             1,293,642              3,390,768
                                        507 Health Insurance        13,291,591            16,480,030             18,679,502

   508 Vehicle Replacement - Gas Tax
30 Operating Expenditures                                                     0                  72,400             222,200
60 Capital Outlay                                                             0                       0                   0
99 Appropriated Reserves                                                      0                 702,600             702,800
                          508 Vehicle Replacement - Gas Tax                   0                 775,000             925,000

   850 Alachua County Housing Finance Authority
30 Operating Expenditures                                                  8,226                223,476             243,442
                850 Alachua County Housing Finance Authority               8,226                223,476             243,442

   855 Law Library
10 Personal Services                                                      37,311                 39,319              44,393
30 Operating Expenditures                                                 34,960                 42,500              42,877
60 Capital Outlay                                                              0                  2,500               2,500
                                             855 Law Library              72,271                 84,319              89,770

                                               Report Total       280,016,839            327,345,322            334,457,635




                                                               3 - 107
 FY 2008 Adopted Budget                                                                                   Operations Funding
                           Alachua County Government
                        FY 2008 Adopted Budget Document




               Business
             Center Budgets




FY2008 Adopted Budget                                     Business Center Budgets
General Government
                                            Alachua County Government
                                         FY 2008 Adopted Budget Document

                                             General Government


                           General Government
                        Total Full-Time Equivalents (FTE) = 48.00




                                                                County Commission
                                                             Total Full-Time Equivalents (FTE) = 5.00



                                                                    County Attorney
                                                             Total Full-Time Equivalents (FTE) = 9.00



                                                                    County Manager
                                                             Total Full-Time Equivalents (FTE) = 11.00



                                                                    Public Information
                                                             Total Full-Time Equivalents (FTE) = 6.00



                                                     Office Of Management And Budget
                                                             Total Full-Time Equivalents (FTE) = 11.00



                                                                Tourist Development
                                                             Total Full-Time Equivalents (FTE) = 6.00




FY2008 Adopted Budget                                   4-A- 1                                           General Government
                                                      Alachua County Government
                                                   FY 2008 Adopted Budget Document

                                                      General Government
Mission Statement
To ensure that the citizens of Alachua County are provided a well managed county government.

Vision Statement


Summary of Services Provided
This department is comprised of the County Manager's Office, Public Information, Office of Management and Budget,
County Attorney, Tourist Development and the Board of County Commissioners.

Services are specifically described on the individual business unit pages.




FY2008 Adopted Budget                                             4-A- 2                                            General Government
                                         Alachua County Government
                                      FY 2008 Adopted Budget Document

                                         General Government
                                                            FY 2005          FY 2006        FY 2007            FY 2008
Expenditures                                                 Actual           Actual        Adopted            Adopted
Personal Services                                             3,008,735        3,185,860      3,649,142           3,723,830
Operating Expenditures                                        1,912,591        1,853,281      2,362,540           2,066,411
Capital Outlay                                                         -         61,757         22,077                3,000
                                      Total Operating         4,921,327        5,100,899      6,033,759           5,793,241
Grants And Aid                                                   5,964            2,639                 -           711,951
Transfers Out to Other Funds                                     8,000                 -                -                  -
Appropriated Reserves                                                  -               -        59,560                     -
                                   Total Expenditures         4,935,291        5,103,538      6,093,319           6,505,192



                                                            FY 2005          FY 2006        FY 2007            FY 2008
Source of Funding                                            Actual           Actual        Adopted            Adopted
General Fund                                                  3,220,886        3,470,258      4,162,820           3,965,504
Tourism                                                       1,586,079        1,633,280      1,930,499           2,539,688
Other Special Revenue Funds                                     128,326                -              -                    -
                                        Total Funding         4,935,291        5,103,538      6,093,319            6,505,192


                                                            FY 2005          FY 2006        FY 2007             FY 2008
Expenditures by Division                                     Actual           Actual        Adopted             Adopted
County Commission                                               448,839          479,545        518,932              485,667
County Attorney                                                 839,855          852,123      1,102,001            1,048,966
County Manager                                                1,074,639          951,599      1,084,296            1,072,905
Public Information                                              319,245          408,625        496,793              389,162
Office Of Management And Budget                                 666,633          778,366        960,798              968,804
Tourist Development                                           1,586,079        1,633,280      1,930,499            2,539,688
                                    Total Expenditures        4,935,291        5,103,538      6,093,319            6,505,192


                                                            FY 2005          FY 2006        FY 2007            FY 2008
Staffing Summary                                             Actual           Actual        Adopted            Adopted
County Commission                                                  5.00             5.00           5.00                5.00
County Attorney                                                    9.00             9.00           9.00                9.00
County Manager                                                    12.00            11.00          12.00               11.00
Public Information                                                 4.00             5.00           6.00                6.00
Office Of Management And Budget                                    9.00            11.00          12.00               11.00
Tourist Development                                                5.00             5.00           6.00                6.00
                                   Total Full-Time FTE            44.00            46.00          50.00                48.00
                                  Total Permanent FTE             44.00            46.00          50.00                48.00

                                                                                             FY 2008           FY 2008
Program Enhancements                                                                       Non-Funded          Adopted
County Commission                                                                                       -            -7,370
County Attorney                                                                                         -           -79,950
County Manager                                                                                          -           -65,887
Public Information                                                                                      -           -63,047
Office Of Management And Budget                                                                         -           -52,126
Tourist Development                                                                                     -           395,064
                                                                      Total Enhancements                -           126,684




FY2008 Adopted Budget                              4-A- 3                                                   General Government
                                                     Alachua County Government
                                                  FY 2008 Adopted Budget Document

                                                      General Government
                                                         County Commission
Mission Statement
To provide and enhance quality programs, services and facilities that reflect the goals and desires of the community while
promoting health safety and an improved quality of life for the citizens of Alachua County.

Summary of Services Provided
The Board of County Commissioners establishes policies that include:
• Represents the citizens of Alachua County on the County's governing body

• Adopts ordinances necessary to carry out both County and municipal purposes

• Oversee's the levy of ad valorem taxes, non ad valorem assessments and other fees and charges

• Determines the County's budget

• Establishes and appoint advisoty councils as necessary

• Ruling on rezoning applications and other land-use cases

• Appoints the County Manager and the County Attorney

Major Variances
None.




FY2008 Adopted Budget                                            4-A- 4                                                      General Government
                                                Alachua County Government
                                             FY 2008 Adopted Budget Document

                                                General Government
                                                      County Commission
                                                                    FY 2005          FY 2006           FY 2007            FY 2008
Expenditures                                                         Actual           Actual           Adopted            Adopted
Personal Services                                                      412,397           429,492          459,491              448,047
Operating Expenditures                                                  36,442            50,053           59,441               37,620
                                             Total Operating           448,839           479,545           518,932             485,667
                                          Total Expenditures           448,839           479,545           518,932             485,667

                                                                    FY 2005           FY 2006          FY 2007            FY 2008
Source of Funding                                                    Actual            Actual          Adopted            Adopted
General Fund                                                           448,839           479,545           518,932             485,667
                                              Total Funding             448,839           479,545          518,932              485,667


                                                                    FY 2005          FY 2006           FY 2007            FY 2008
Staffing Summary                                                     Actual           Actual           Adopted            Adopted
Professional/Technical Other                                              5.00              5.00              5.00                 5.00
                                          Total Full-Time FTE                 5.00             5.00           5.00                 5.00

                                                                                                        FY 2008           FY 2008
Program Enhancements                                                                                  Non-Funded          Adopted
* Travel Expense Reductions - Board Departments 25%                                                                -             -3,428
Reduce Self Insurance Funding                                                                                      -             -3,942
                                                                               Total Enhancements                  -             -7,370




FY2008 Adopted Budget                                      4-A- 5                                                      General Government
                                                      Alachua County Government
                                                   FY 2008 Adopted Budget Document

                                                       General Government
                                                             County Attorney
Mission Statement
To provide legal representation and advice to the Board of County Commissioners, the Constitutional Officers, County
departments, the Code Enforcement Board, the Planning Commission, the Board of Adjustment, the Development
Review Committee, the Metropolitan Transportation Planning Organization, the Alachua County Library District, the
Alachua County Housing Finance Authority, the Value Adjustment Board, the Canvassing Board, the Tourist Development
Council, the Choices Advisory Board, and other County boards and advisory committees.

Summary of Services Provided
• Provide legal representation in litigation filed against the County and by the County

• Review and/or prepares contracts

• Provide advice and support for County Boards and meetings

• Provide advice and memoranda to the Board of County Commissioners,County Manager, Constitutional Officers and
  County departments

• Prepare ordinances, resolutions and other legal documents

Major Variances
FY08: The Board has requested a 12% reduction to the County Attorney's budget for FY08. The County Attorney has
elected to reduce his operating expense (Professional Services), which is is used to fund the retaining of outside
counsel, hiring expert witnesses, mediators and investigators.

Advisory Board
• Alachua County Housing Finance Authority




FY2008 Adopted Budget                                             4-A- 6                                               General Government
                                                    Alachua County Government
                                                 FY 2008 Adopted Budget Document

                                                    General Government
                                                         County Attorney
                                                                        FY 2005          FY 2006           FY 2007            FY 2008
Expenditures                                                             Actual           Actual           Adopted            Adopted
Personal Services                                                          714,176           771,620          817,001              847,814
Operating Expenditures                                                     125,679            78,772          285,000              201,152
Capital Outlay                                                                       -         1,730                   -                  -
                                                 Total Operating           839,855           852,123         1,102,001           1,048,966
                                              Total Expenditures           839,855           852,123         1,102,001           1,048,966

                                                                        FY 2005           FY 2006          FY 2007            FY 2008
Source of Funding                                                        Actual            Actual          Adopted            Adopted
General Fund                                                               839,855           852,123         1,102,001           1,048,966
                                                  Total Funding             839,855           852,123        1,102,001            1,048,966


                                                                        FY 2005          FY 2006           FY 2007            FY 2008
Staffing Summary                                                         Actual           Actual           Adopted            Adopted
Officials and Administrators                                                  1.00              1.00             1.00                  1.00
Professionals                                                                 4.00              4.00             4.00                  4.00
Office and Clerical                                                           4.00              4.00             4.00                  4.00
                                              Total Full-Time FTE                 9.00             9.00           9.00                 9.00

                                                                                                            FY 2008           FY 2008
Program Enhancements                                                                                      Non-Funded          Adopted
Reduce Self Insurance Funding                                                                                          -              -914
Reduction in Professional Services Expenses                                                                            -           -79,036
                                                                                   Total Enhancements                  -            -79,950




FY2008 Adopted Budget                                          4-A- 7                                                      General Government
                                                      Alachua County Government
                                                   FY 2008 Adopted Budget Document

                                                       General Government
                                                            County Manager
Mission Statement
To provide leadership, and encourage and stimulate excellence throughout the organization to ensure the efficient and
effective delivery of public services to Alachua County residents in accordance with the overall policy of the Board of
County Commissioners.

Manager's Vision:
Alachua County Government will be a value driven organization dedicated to responsive customer service. In every service
program, Alachua County will be viewed locally, statewide and nationally as an innovative, progressive leader in the
provision of cost effective county services. We will be known for successfully engaging our citizenry and employees in the
decision making of government. Other jurisdictions will benchmark against Alachua County as the example of the best in
local government services. Our citizens and Board of Commissioners will be proud of the staff, their professionalism and
expertise, and have a high degree of trust in the integrity of the organization.

Summary of Services Provided
The County Manager’s Office serves as the chief liaison between the Board of County Commissioners, the citizens and
County staff. The Manager’s Office is primarily responsible for general county government as well as the facilitation of the
directives and policies established by the Board of County Commissioners.

Major Variances



                                                                                    FY 2006         FY 2007         FY 2007           FY 2008
           Objective / Performance Measures                     Indicator           Actual         Projected        Actual           Projected
Advertise vacancies and provide support to advisory boards
 • Number of advisory board vacancies filled               Output                              -            175                160           165
 • Number of advisory boards supported                     Output                              -             32                 40            40

Foster communication and idea sharing with employees
 • Number of employee and supervisory meetings             Output                              -             16                 18            16
 • Number of Leadership Team meetings                      Output                              -             42                 42            42

Provide meeting agendas 4 days prior to regular meetings
 • Percent of agendas produced within timeframe            Efficiency                          -             95                 91            95




FY2008 Adopted Budget                                               4-A- 8                                                     General Government
                                                Alachua County Government
                                             FY 2008 Adopted Budget Document

                                                General Government
                                                      County Manager
                                                                    FY 2005         FY 2006         FY 2007            FY 2008
Expenditures                                                         Actual          Actual         Adopted            Adopted
Personal Services                                                      837,154          833,403        960,336              959,462
Operating Expenditures                                                 237,485          118,196        123,960              113,443
                                             Total Operating          1,074,639         951,599       1,084,296           1,072,905
                                          Total Expenditures          1,074,639         951,599       1,084,296           1,072,905

                                                                    FY 2005          FY 2006        FY 2007            FY 2008
Source of Funding                                                    Actual           Actual        Adopted            Adopted
General Fund                                                           946,313          951,599       1,084,296           1,072,905
Other Special Revenue Funds                                            128,326                -               -                   -
                                              Total Funding           1,074,639          951,599      1,084,296            1,072,905


                                                                    FY 2005         FY 2006         FY 2007            FY 2008
Staffing Summary                                                     Actual          Actual         Adopted            Adopted
08CMO002                                                                    -                -            0.00                 -1.00
Professional/Technical Other                                              6.00             3.00           3.00                  3.00
Officials and Administrators                                              3.00             3.00           3.00                  3.00
Professionals                                                             1.00             2.00           3.00                  3.00
Office and Clerical                                                       2.00             3.00           3.00                  3.00
                                          Total Full-Time FTE             12.00           11.00          12.00                 11.00

                                                                                                     FY 2008           FY 2008
Program Enhancements                                                                               Non-Funded          Adopted
* Travel Expense Reductions - Board Departments 25%                                                             -            -4,938
FTE (1) Asst to County Manager Reduction                                                                        -           -60,000
Reduce Self Insurance Funding                                                                                   -              -949
                                                                              Total Enhancements                -            -65,887




FY2008 Adopted Budget                                      4-A- 9                                                   General Government
                                                       Alachua County Government
                                                    FY 2008 Adopted Budget Document

                                                        General Government
                                                             Public Information
Mission Statement
Our mission is to communicate, in a unified and consistent manner, the vision of the County Commission and the
activities of County government to Alachua County residents and employees in order to foster an informed and engaged
citizenry.

Summary of Services Provided
The Alachua County Communications Office provides a variety of services including:

Internal Communications
• Publishing County Line
• Providing a weekly Media Update to the Leadership Team
• Providing and update the Communications Plan

Media Relations
• Writing and delivering Press Releases
• Media Contact (liaising with local media)

Channel 12 Station Maintenance
• County Video Production
• Bulletin Board/Carousel Pages
• Televised Meetings
• Streaming Video

Internal Editorial/Design Services
• Publishing Community Update
• Publications (brochures, posters, ads, post cards, etc.)
• Annual Report/Calendar

Strong Customer Service and Support Services
-DVDs of Public Meetings
-Information requests
-Public Records requests
-Video Consulting
-Photography

Major Variances


Advisory Board
N/A




FY2008 Adopted Budget                                            4 - A - 10                                            General Government
                                                        Alachua County Government
                                                     FY 2008 Adopted Budget Document

                                                       General Government
                                                          Public Information
                                                                                 FY 2006        FY 2007        FY 2007         FY 2008
            Objective / Performance Measures                       Indicator     Actual        Projected       Actual         Projected
Improve Communications with the media and public
 • Percentage of media stories generated by Press          Output                          -               -              -             50
   Releases
 • Annual media orientation event                          Input                           -               1              -               1
 • Produce/broadcast one PSA per month                     Output                          -               -              -             12
 • Number of Community Update Newsletters produced         Output                          -           22                22             22
  on time

Improve Internal Communications
 • Number of County Line Newsletters                       Output                          -           12                12             12
 • Number of Weekly Media Updates                          Output                          -           52                52             52

Timely Customer Service Request Responses
 • PIO 08 - Percentage of DVD requests within 5            Output                          -               -              -            100
  business days

To broadcast important County information to CH. 12/website
 • % of County mtgs broadcasted/streamed w/o tech          Output                          -               -              -             90
   difficulties
 • Number of weekly reviews of Channel 12 Carousel         Output                          -           52                52             52
   pages
 • Number of County Update Shows                           Output                          -               -              -             12
 • Number of Alachua County Talks shows                    Output                          -               -              -             16




FY2008 Adopted Budget                                               4 - A - 11                                           General Government
                                                Alachua County Government
                                             FY 2008 Adopted Budget Document

                                                General Government
                                                      Public Information
                                                                   FY 2005          FY 2006           FY 2007            FY 2008
Expenditures                                                        Actual           Actual           Adopted            Adopted
Personal Services                                                       224,356         266,204          288,453              298,568
Operating Expenditures                                                   94,890         135,276          189,263               90,594
Capital Outlay                                                                  -         7,146           19,077                     -
                                             Total Operating            319,245         408,625           496,793             389,162
                                          Total Expenditures            319,245         408,625           496,793             389,162

                                                                   FY 2005           FY 2006          FY 2007            FY 2008
Source of Funding                                                   Actual            Actual          Adopted            Adopted
General Fund                                                            319,245         408,625           496,793             389,162
                                              Total Funding             319,245          408,625          496,793              389,162


                                                                   FY 2005          FY 2006           FY 2007            FY 2008
Staffing Summary                                                    Actual           Actual           Adopted            Adopted
09CMO001                                                                     -               -               0.00                   -
Professional/Technical Other                                               1.00            1.00              2.00                 2.00
Officials and Administrators                                               1.00            1.00              1.00                 1.00
Technicians                                                                  -             2.00              2.00                 2.00
Paraprofessionals                                                          1.00            1.00              0.00                   -
Office and Clerical                                                        1.00              -               1.00                 1.00
                                          Total Full-Time FTE                4.00             5.00           6.00                 6.00

                                                                                                       FY 2008           FY 2008
Program Enhancements                                                                                 Non-Funded          Adopted
* Travel Expense Reductions - Board Departments 25%                                                               -            -2,555
Annual Citizens Calendar Reduction                                                                                -           -60,000
Reduce Self Insurance Funding                                                                                     -              -492
                                                                              Total Enhancements                  -            -63,047




FY2008 Adopted Budget                                      4 - A - 12                                                 General Government
                                                           Alachua County Government
                                                        FY 2008 Adopted Budget Document

                                                          General Government
                                                      Office Of Management And Budget
Mission Statement
To provide sound financial management and promote a fiscally responsible environment ensuring current and future
responsibilities of the County can be realized. In addition, the Office of Management and Budget provides contract and
grant management services to the County.

Summary of Services Provided
Responsible for developing and maintaining a balanced budget, monitoring and analyzing ongoing fiscal activity, and
producing documents and reports to assist management in financial planning and maximizing the allocation of
resources. Ensures the budget process adheres to the mandates set forth within all applicable state and local
regulations and ordinances. Implements and oversees the County's Performance Management program, "Aligning for
Success." Also reviews and processes all grant and contract related documents assuring compliance with relevant rules
and regulations.
• Prepare, implement, monitor, and maintain the County's annual budget.
• Develop reports and documents that clearly and effectively communicate the County's programs and related costs such
as the adopted budget book, expenditure and revenue reports, and fee schedules.

• Provide reliable revenue estimates based on historical review, composition analysis, and changes in legislation.

• Coordinate development of financial feasibility for the five-year Capital Improvements Program.

• Ensure that grants and contracts forwarded by County staff will be coordinated for full review prior to placement on Board
of County Commissioners' agenda.
• Review requests for proposals and bid documents which result in contracts to evaluate compliance with County
guidelines prior to advertising.
Report monthly all contracts, grants, and grant applications signed by the County Manager or County staff to the Board of
County Commissioners.
• Administer Grant-Opportunity Tools Program, including eCivis Grant Locator, and provide grant related tools to other
public agencies and community based organizations.

Major Variances
None.


                                                                                    FY 2006          FY 2007         FY 2007         FY 2008
              Objective / Performance Measures                        Indicator     Actual          Projected        Actual         Projected
# of Employees Trained on Aligning for Success & Perf. Mgmt.
 • ***Employees Trained on Performance Mgmt &                 Output                           -                -          230               360
   Measures

Grant Classes Given Per Year
 • ***Number of e-Civis/Grant Public Info. Sessions           Output                           -                -               -               5
   Provided

Number of Contract Classes Given to Departments Per Year
 • ***Number of Contract Classes Given to Departments         Input                            -                -               -               6

Process Correct Requisitions/Budget Amendments Within 3 Days
 • ***% Requisitions/Budget Amendments processed              Efficiency                       -                -               -            100
   timely

Time to Process & Send Contracts, Grants, and Task Assign.
 • ***Time to Process Contracts, Grants, & Work Orders        Output                           -                -               -               7

Timely and Accurate Submittals of Correct Budget by Deadline
 • ***% of Correct Budget Submittals by Deadline              Efficiency                       -                -               -            100
 • ***# of Budget Meetings Between Analyst & Depts            Output                           -                -               -             51
   Completed
 • ***% Budget Submittals by Departments by Deadline          Output                           -                -               -            100




FY2008 Adopted Budget                                                  4 - A - 13                                              General Government
                                                Alachua County Government
                                             FY 2008 Adopted Budget Document

                                                General Government
                                          Office Of Management And Budget
                                                                   FY 2005          FY 2006         FY 2007            FY 2008
Expenditures                                                        Actual           Actual         Adopted            Adopted
Personal Services                                                       565,315         615,940        790,445              801,478
Operating Expenditures                                                  101,319         159,686        170,353              167,326
Capital Outlay                                                                  -         2,741                 -                  -
                                             Total Operating            666,633         778,366         960,798             968,804
                                          Total Expenditures            666,633         778,366         960,798             968,804

                                                                   FY 2005           FY 2006        FY 2007            FY 2008
Source of Funding                                                   Actual            Actual        Adopted            Adopted
General Fund                                                            666,633         778,366         960,798             968,804
                                              Total Funding             666,633          778,366        960,798              968,804


                                                                   FY 2005          FY 2006         FY 2007            FY 2008
Staffing Summary                                                    Actual           Actual         Adopted            Adopted
08CMO002 08CMO003                                                            -               -             0.00                -1.00
Professional/Technical Other                                               2.00            3.00            4.00                 4.00
Officials and Administrators                                               1.00            1.00            1.00                 1.00
Professionals                                                              6.00            7.00            7.00                 7.00
                                          Total Full-Time FTE                9.00         11.00           12.00                11.00

                                                                                                     FY 2008           FY 2008
Program Enhancements                                                                               Non-Funded          Adopted
* Travel Expense Reductions - Board Departments 25%                                                             -            -1,250
FTE (1) Management Analyst Reduction                                                                            -           -50,000
Reduce Self Insurance Funding                                                                                   -              -876
                                                                              Total Enhancements                -            -52,126




FY2008 Adopted Budget                                      4 - A - 14                                               General Government
                                                      Alachua County Government
                                                   FY 2008 Adopted Budget Document

                                                       General Government
                                                          Tourist Development
Mission Statement
Our mission is to attract visitors to Alachua County by promoting and enhancing the visitor experience; Thus, creating an
environment of economic and personal value for visitor and citizen alike on our natural and cultural assets.

Summary of Services Provided
The ACVCB, as a full-service visitor’s bureau, is the official destination marketing and management organization that
directs, facilitates and coordinates visitor and convention development in Alachua County. It has the responsibility for
research, destination marketing and promotions, collateral fulfillment and partnering for product development including
support facilities and service. The Bureau is the advocate for the tourism industry in building community relations,
partnerships, and volunteer programs.

Services include, but are not limited to:
Conference Planning
Conference Grant Assistance
Hotel Liaison
Group Business Help for Restaurants, Independent Meeting Space
Group Leisure Activities
Foreign Independent Travelers Assistance
Permits (City and County)
Film Liaison
Brochure Distribution
Speakers Bureau
Language Bank
Sports Promotion (GSOC)
Festivals and Events (Cultural Affairs)
Assistance to Travel Writers, Travel Brokers, Tour Operators

Reinforcing its mission, the on-going strategic goals of the ACVCB are to:
1. Attract first-time visitors and increase the length of visitors' stay
2. Increase the per diem spending of the visitor and the frequency of visits
3. Attract conferences, seminars, amateur sports market and other forms of group business
4. Continue to attract the business of motorcoach operators
5. Attract and educate potential visitors with in-state, regional, national and international advertising and other printed
materials
6. Effectively and efficiently promote specific community events
7. Promote hotels, motels and bed and breakfast inns
8. Promote Alachua County through outreach/trade shows, the Internet, and VisitFlorida’s Welcome Centers
9. Assist those in bringing film, TV and other productions to the area
10. Support the City of Gainesville in their “New Program Element”
11. Assist the Eco/Heritage and Nature Groups in their tourism efforts
12. Provide a forum for cooperation among all tourism industry partners and serve as the “voice” of the local hospitality
industry
13. Work with other Florida tourism representatives in placing a greater emphasis on the role of tourism in the state and
region
14. Partner with tourism representatives in the “North Central Florida” region to promote the area as a travel destination
by hosting familiarization tours for travel professionals, sellers of travel, travel writers and others connected to the
promotion of travel
15. Effectively use telemarketing to sell buyers of travel and meeting professionals on the value of Alachua County as a
destination

Major Variances
None.

Advisory Board
Tourist Development Council (TDC)
The governing board of each county which levies and imposes a tourist development tax under this section shall appoint
an advisory council to be known as the " Tourist Development Council." The council shall be established by ordinance
and composed of nine members who shall be appointed by the governing board. The chair of the governing board of the


FY2008 Adopted Budget                                             4 - A - 15                                                  General Government
                                                              Alachua County Government
                                                           FY 2008 Adopted Budget Document

                                                             General Government
                                                               Tourist Development
county or any other member of the governing board as designated by the chair shall serve on the council. Two members
of the council shall be elected municipal officials, at least one of whom shall be from the most populous municipality in
the county. Six members of the council shall be persons who are involved in the tourist industry and who have
demonstrated an interest in tourist development, of which members, not less than three nor more than four shall be
owners or operators of motels, hotels, recreational vehicle parks, or other tourist accommodations in the county and
subject to the tax. All members of the council shall be electors of the county. The governing board of the county shall have
the option of designating the chair of the council or allowing the council to elect a chair. The chair shall be appointed or
elected annually and may be reelected or reappointed. The members of the council shall serve for staggered terms of 4
years. The terms of office of the original members shall be prescribed in the resolution required under paragraph (b). The
council shall meet at least once each quarter and, from time to time, shall make recommendations to the county
governing board for the effective operation of the special projects or for uses of the tourist development tax revenue and
perform such other duties as may be prescribed by county ordinance or resolution. The council shall continuously review
expenditures of revenues from the tourist development trust fund and shall receive, at least quarterly, expenditure reports
from the county governing board or its designee. Expenditures which the council believes to be unauthorized shall be
reported to the county governing board and the Department of Revenue. The governing board and the department shall
review the findings of the council and take appropriate administrative or judicial action to ensure compliance with this
section. The changes in the composition of the membership of the tourist development council mandated by chapter
86-4, Laws of Florida, and this act shall not cause the interruption of the current term of any person who is a member of a
council on October 1, 1996.

                                                                                       FY 2006        FY 2007        FY 2007         FY 2008
              Objective / Performance Measures                           Indicator     Actual        Projected       Actual         Projected
Develop programs to increase sales leads
 • Percent increase in sales leads                               Effectiveness                   -               -              -             10

Increase Alachua County Tourism
 • Annual TDC Tax revenue received                               Input                           -     1,604,389      2,234,698        1,838,864
 • Number of unique visitors to visitgainesville.com per         Effectiveness                   -               -              -         36,000
   month

Increase Tourism Product Dev. agencies tourism knowledge
 • Number of Dest. Enhance. Agencies using                       Output                          -               5              5               7
   Scholarship Program

Research
 • Number of research projects/studies completed                 Output                          -               1              2               1
   annually




FY2008 Adopted Budget                                                     4 - A - 16                                           General Government
                                                   Alachua County Government
                                                FY 2008 Adopted Budget Document

                                                   General Government
                                                     Tourist Development
                                                                     FY 2005          FY 2006           FY 2007            FY 2008
Expenditures                                                          Actual           Actual           Adopted            Adopted
Personal Services                                                          255,338        269,202          333,416              368,461
Operating Expenditures                                                    1,316,777     1,311,298         1,534,523           1,456,276
Capital Outlay                                                                    -        50,141            3,000                3,000
                                                Total Operating           1,572,115      1,630,640        1,870,939           1,827,737
Grants And Aid                                                               5,964          2,639                   -           711,951
Transfers Out to Other Funds                                                 8,000                 -                -                  -
Appropriated Reserves                                                             -                -        59,560                     -
                                            Total Expenditures            1,586,079      1,633,280        1,930,499           2,539,688

                                                                     FY 2005           FY 2006          FY 2007            FY 2008
Source of Funding                                                     Actual            Actual          Adopted            Adopted
Tourism                                                                   1,586,079      1,633,280        1,930,499           2,539,688
                                                 Total Funding            1,586,079      1,633,280        1,930,499            2,539,688


                                                                     FY 2005          FY 2006           FY 2007            FY 2008
Staffing Summary                                                      Actual           Actual           Adopted            Adopted
Professional/Technical Other                                                   1.00          1.00              1.00                 1.00
Officials and Administrators                                                   1.00          1.00              1.00                 1.00
Professionals                                                                  2.00          2.00              3.00                 4.00
Office and Clerical                                                            1.00          1.00              1.00                   -
                                            Total Full-Time FTE                5.00             5.00           6.00                 6.00

                                                                                                         FY 2008           FY 2008
Program Enhancements                                                                                   Non-Funded          Adopted
Increase for Tourism Product Development                                                                            -            65,000
Increase to Grants program                                                                                          -            44,943
Increase to Tourism & Special Events                                                                                -            77,491
Reduce Self Insurance Funding                                                                                       -              -402
Tourist Development Level of Service Increase                                                                       -           208,032
                                                                                Total Enhancements                  -           395,064




FY2008 Adopted Budget                                        4 - A - 17                                                 General Government
Administrative Services
                                            Alachua County Government
                                         FY 2008 Adopted Budget Document

                                          Administrative Services


                         Administrative Services
                        Total Full-Time Equivalents (FTE) = 72.80




                                                                     Administration
                                                             Total Full-Time Equivalents (FTE) = 2.75



                                                                    Equal Opportunity
                                                             Total Full-Time Equivalents (FTE) = 4.75



                                                              Facilities Management
                                                             Total Full-Time Equivalents (FTE) = 41.30



                                                                    Human Resources
                                                             Total Full-Time Equivalents (FTE) = 9.50



                                                                       Purchasing
                                                             Total Full-Time Equivalents (FTE) = 7.50



                                                                    Risk Management
                                                             Total Full-Time Equivalents (FTE) = 5.00



                                                Organizational Training And Development
                                                             Total Full-Time Equivalents (FTE) = 2.00




FY2008 Adopted Budget                                   4-B- 1                                           Administrative Services
                                                       Alachua County Government
                                                    FY 2008 Adopted Budget Document

                                                     Administrative Services
Mission Statement
To provide high quality services, administrative support and innovative solutions for the effective and efficient operation of
County government.

Vision Statement
Become a customer service organization where our team members continually look for ways to improve our work
processes and final products by listening earnestly to our customers, and empowering team members to make a
positive difference.

Summary of Services Provided
The Department of Administrative Services is the administrative and internal operations arm of Alachua County
government, providing services to County departments, programs, Constitutional Officers, the Alachua County Library
District and County employees in the areas of purchasing, human resource management, labor and employee relations,
diversity management, facilities management, equal employment opportunity, retirement benefits, insurance benefits,
employee safety, organizational development and training, Americans with Disabilities Act, the Small and Minority
Business Enterprise Program and administration of the Anti-Discrimination Ordinance in Alachua County.

The Administration Office, which oversees this department, provides leadership, administrative, managerial, and fiscal
support to all divisions in order to produce more effective services.

Strategic Plan
The Department of Administrative Services is made up of six divisions which provide a wide-range of services to both
Alachua County departments and the citizens of Alachua County. Following is our plan to fulfill the visions and missions
of both Administrative Services and the Board of County Commissioners.

EQUAL OPPORTUNITY

The mission of the Equal Opportunity Division is to secure for employees and citizens of Alachua County freedom from
discrimination and equity under the law in employment, housing, and public accommodations; and promote economic
opportunities for local small businesses.

Strategies to accomplish this mission in FY 07/08 include: updating the County’s Human Rights Ordinance; expand
employee training resources on sexual harassment, workplace harassment, and diversity; promote the value of diversity
in the workplace and the community; improve community relations to encourage mutual understanding and respect
among members of diverse groups; and by promoting the growth of small businesses in Alachua County.

FACILITIES MANAGEMENT

The mission of the Facilities Management Division is to design, construct, renovate, and maintain County facilities, in
order to provide clean, safe, and energy efficient facilities for citizens and employees.

Strategies to accomplish this mission in FY 07/08 include: developing and implementing a preventative maintenance
plan for each County facility; creating a life cycle cost analysis of each County facility; maximize the use of the current
automated work order system; and enhance customer service to all of our customers. The Facilities Division will also
construct the Jonesville Fire Station and the Correctional Facility Barracks. We will design and construct the Court
Support Services building. The State Attorney’s building will be renovated. The Environmental Protection and Growth
Management departments will be relocated.

HUMAN RESOURCES

The mission of the Human Resources Division is to effectively serve Alachua County government by providing strategic
and operational guidance in the recruitment, management, and retention of employees.

Strategies to accomplish this mission in FY 07/08 include: continue to maintain or improve upon, a 97% use of the
on-line application system; continue to keep salary levels competitive with similar agencies throughout Florida; continue
to train supervisors on hiring practices to ensure new hires are good matches for their positions; and develop marketing
strategies designed to make Alachua County the employer of choice for citizens.

PURCHASING


FY2008 Adopted Budget                                              4-B- 2                                                     Administrative Services
                                                      Alachua County Government
                                                   FY 2008 Adopted Budget Document

                                                    Administrative Services

The mission of the Purchasing Division is to facilitate a fair, proactive, streamlined, and competitive procurement process
that will control cost for Alachua County departments and it’s citizens.

Strategies to accomplish this mission in FY 07/08 include: ensuring products and services are delivered within
established timeframes and in accordance with the County’s Purchasing Policies and Procedures; increase the
vendor’s and County employee’s knowledge of purchasing practices and contractual services; update the Board’s and
Library District’s purchasing policies and procedures; and participate in a reverse trade show designed to reach all
vendors with a focus on small and minority vendors.

RISK MANAGEMENT

The mission of the Risk Management Division is to minimize liability cost and risk exposure for the County, its
employees, and citizens.

Strategies to accomplish this mission in FY 07/08 include: ensure that the risk management program includes
identification and assessment of exposures that can result in loss to the County’s physical and human assets; develop a
safety program that will provide a safe environment for employees and citizens; and aggressively promote the wellness
and preventative care program



ORGANIZATIONAL DEVELOPMENT & TRAINING

The mission of the Organizational Development & Training Division is to provide effective learning opportunities to
improve individual and group employee performance and effectiveness.

Strategies to accomplish this mission in FY 07/08 include: provide a comprehensive orientation program for new
employees; provide leadership and organizational development services, competency-based trainings, and strategic
interventions to County departments; develop and oversee a Training Steering Committee; increase the quality and
availability of information about the services offered by the Org. Development and Training Division; maintenance of a
comprehensive web-based employee training database; and assist County staff in the planning of staff retreats.

Executive Message
Challenged with increasing utility rates, the continuing unpredictable increases in construction costs, increases in
regulatory demands and unfunded mandates, increasing health care costs, demanding employee retention issues and
other demands on internal support functions, the Administrative Services Department is committed to the values and
vision of the County Commission.

We are committed to providing the leadership, strategic direction and administrative support to our customers (Alachua
County Departments, Constitutional Officers and the Library District) by:

•    Providing human resources transactional and/or consultative support, so that they can hire, manage and retain a
qualified and productive work force;

•    Providing loss prevention and claims processing for the County to reduce accident losses and claims;

•   Increasing respect and appreciation of ethnic and cultural diversity, and providing a workforce free from harassment
and discrimination;

•    Providing preventative maintenance and repairs for facilities and equipment;

•    Researching and recommending competitive employee benefits at an affordable cost to the County;

•   Utilizing the appropriate procurement method of acquisition for goods, services and construction, and striving to
ensure that all procurement activity is accomplished in an ethical, legal, efficient, effective and competitive manner.

•    Creating an environment where all employees have access to the training and resources to ensure quality delivery of
services to the citizens;

•    Promoting employee wellness by offering preventative care programs in order to increase employee health,
FY2008 Adopted Budget                                             4-B- 3                                                      Administrative Services
                                                                 Alachua County Government
                                                              FY 2008 Adopted Budget Document

                                                               Administrative Services
productivity, and reduce medical claims.

•      Researching and recommending competitive employee benefits administration and managing wellness programs.

This past year we completed 8,698 work orders; processed 9,484 employee applications; resolved 8 employee
grievances; processed 2,299 purchase orders; investigated and resolved employee issues; provided training for 738
employees; renovated buildings and provided support and beautification for 1.2 million square feet of ground space.
Through all of these activities, the departmental staff served on teams and continued their administrative duties.

In presenting the Administrative Services budget to the County Manager, the County Commission and the Public, it will
have the goal of meeting the needs of our customers in providing quality service and at levels to address these services.
As an internal support department, we support investment in the human infrastructure of the County (our employees).

                                                                                      FY 2006        FY 2007        FY 2007          FY 2008
              Objective / Performance Measures                           Indicator    Actual        Projected       Actual          Projected
Increase Customer Satisfaction
    • % of customer satisfaction with services and support.         Quality                     -               -               -              90

Provide sustainable services efficiently and effectively
    • # of new technologies/programs/services                       Output                      -               -               -               3
      implemented
    • # of processes/programs reviewed for                          Output                      -               -               -               6
      efficiency/effectivenes




FY2008 Adopted Budget                                                        4-B- 4                                         Administrative Services
                                                 Alachua County Government
                                              FY 2008 Adopted Budget Document

                                               Administrative Services
                                                                    FY 2005          FY 2006        FY 2007               FY 2008
Expenditures                                                         Actual           Actual        Adopted               Adopted
Personal Services                                                     3,186,252        3,432,459      3,971,247              4,000,533
Operating Expenditures                                                6,230,686        8,457,704      9,333,199              9,019,857
Capital Outlay                                                          15,915           53,908                 -                         -
                                              Total Operating         9,432,853       11,944,072     13,304,446              13,020,390
Transfers Out to Other Funds                                                  900              -                -                         -
Appropriated Reserves                                                           -              -      2,546,646              1,837,288
                                           Total Expenditures         9,433,753       11,944,072     15,851,092              14,857,678



                                                                    FY 2005          FY 2006        FY 2007               FY 2008
Source of Funding                                                    Actual           Actual        Adopted               Adopted
General Fund                                                          7,168,033        8,320,473       9,779,319             9,355,886
MSTU-Unincorporated Services                                             54,869           75,731           4,832                 4,832
MSTU - Fire Protection Service                                                -                -          77,232                77,232
Gas Tax                                                                  24,928           35,185          41,671                41,671
Self Insurance Fund                                                   2,083,578        3,128,694       5,827,786             5,257,805
Fleet Management                                                          6,787            9,082          12,500                12,500
Drug and Law Enforcement                                                 13,130           15,675          16,871                16,871
Court Related                                                            12,088            3,661               -                      -
Other Capital Projects                                                   18,033          284,895               -                      -
Solid Waste                                                              52,307           70,675          90,881                90,881
                                                Total Funding         9,433,753       11,944,072      15,851,092             14,857,678


                                                                    FY 2005          FY 2006        FY 2007                FY 2008
Expenditures by Division                                             Actual           Actual        Adopted                Adopted
Administration                                                          227,967          251,853        271,113                 286,429
Equal Opportunity                                                       359,339          382,450        419,182                 390,656
Facilities Management                                                 5,515,617        6,839,487      7,796,230               7,584,705
Human Resources                                                         609,634          659,890        751,173                 695,684
Purchasing                                                              415,208          435,509        493,389                 477,812
Risk Management                                                       2,188,980        3,246,134      5,948,277               5,257,805
Organizational Training And Development                                 117,008          128,749        171,728                 164,587
                                            Total Expenditures        9,433,753       11,944,072      15,851,092             14,857,678


                                                                    FY 2005          FY 2006        FY 2007               FY 2008
Staffing Summary                                                     Actual           Actual        Adopted               Adopted
Administration                                                             2.00             3.00           3.00                    2.75
Equal Opportunity                                                          5.00             5.00           5.00                    4.75
Facilities Management                                                     36.30            40.30          42.30                   41.30
Human Resources                                                           10.00             9.50           9.50                    9.50
Purchasing                                                                 8.00             8.00           8.00                    7.50
Risk Management                                                            5.00             5.00           5.00                    5.00
Organizational Training And Development                                    1.00             1.50           2.00                    2.00
                                           Total Full-Time FTE            67.30            72.30           74.80                   72.80
                                           Total Part-Time FTE                 -               -                -                     -
                                          Total Permanent FTE             67.30            72.30           74.80                   72.80

                                                                                                     FY 2008              FY 2008
Program Enhancements                                                                               Non-Funded             Adopted
Administration                                                                                          -43,079                 -10,461
Equal Opportunity                                                                                       -44,309                 -23,586
Facilities Management                                                                                    -5,040                -238,014
Human Resources                                                                                         -54,724                 -35,647
Purchasing                                                                                              -79,395                 -24,888
Risk Management                                                                                         -52,646                    -491
Organizational Training And Development                                                                 -12,122                  -3,914
                                                                              Total Enhancements        -291,315               -337,001



FY2008 Adopted Budget                                      4-B- 5                                                   Administrative Services
                                                    Alachua County Government
                                                 FY 2008 Adopted Budget Document

                                                   Administrative Services
                                                            Administration
Mission Statement
See Administrative Services Business Center

Summary of Services Provided
See Administrative Services Business Center

Major Variances
See the various business units within the Department of Administrative Services.




FY2008 Adopted Budget                                           4-B- 6             Administrative Services
                                                Alachua County Government
                                             FY 2008 Adopted Budget Document

                                              Administrative Services
                                                      Administration
                                                                    FY 2005          FY 2006           FY 2007           FY 2008
Expenditures                                                         Actual           Actual           Adopted           Adopted
Personal Services                                                      211,717           235,883          247,133              247,084
Operating Expenditures                                                  16,250            15,970           23,980               39,345
                                             Total Operating           227,967           251,853           271,113             286,429
                                          Total Expenditures           227,967           251,853           271,113             286,429

                                                                    FY 2005           FY 2006          FY 2007           FY 2008
Source of Funding                                                    Actual            Actual          Adopted           Adopted
General Fund                                                           227,967           251,853           271,113             286,429
                                              Total Funding             227,967           251,853          271,113             286,429


                                                                    FY 2005          FY 2006           FY 2007           FY 2008
Staffing Summary                                                     Actual           Actual           Adopted           Adopted
* 08ASD091                                                                  -                 -               0.00                -0.25
Professional/Technical Other                                                -               1.00              1.00                 1.00
Officials and Administrators                                              1.00              1.00              1.00                 1.00
Office and Clerical                                                       1.00              1.00              1.00                 1.00
                                          Total Full-Time FTE                 2.00             3.00           3.00                 2.75

                                                                                                        FY 2008          FY 2008
Program Enhancements                                                                                  Non-Funded         Adopted
* FTE .25 - Sr. Staff Assistant Reduction                                                                        -               -8,700
* Travel Expense Reductions - Board Departments 25%                                                              -               -1,500
2% Proposed Reduction w(FTEs) - FY 08                                                                      -43,079                    -
Reduce Self Insurance Funding                                                                                    -                 -261
                                                                               Total Enhancements          -43,079             -10,461




FY2008 Adopted Budget                                      4-B- 7                                                  Administrative Services
                                                            Alachua County Government
                                                         FY 2008 Adopted Budget Document

                                                          Administrative Services
                                                              Equal Opportunity
Mission Statement
The Equal Opportunity Division strives to secure for employees and citizens of Alachua County freedom from
discrimination and equity under the law in employment, housing and public accommodations; and promote economic
opportunities for local small businesses.

Summary of Services Provided
The Equal Opportunity office investigates employee complaints of discrimination, provides guidance to County and
Library District management on equal opportunity issues and responds to requests for accommodations under the
Americans with Disabilities Act. As part of its oversight responsibilities, this office also monitors the recruitment and
selection process as well as other formal employee actions.

The Equal Opportunity office administers the County's Human Rights Ordinance which prohibits discrimination in
employment, housing and public accommodations and provides for a comprehensive complaint resolution process. This
office also administers the County's Small Business Enterprise Ordinance which promotes the growth and development
of local small businesses.

Major Variances
None.

Advisory Board
• The Fair Housing/Human Rights Board

• The Citizens Disability Advisory Committee

                                                                                       FY 2006         FY 2007          FY 2007        FY 2008
            Objective / Performance Measures                        Indicator          Actual         Projected         Actual        Projected
Effectiveness of Internal Training
 • % of trainees who pass the post-training assessment         Effectiveness                      -               -               -             80

Effectiveness of public education and outreach efforts
 • % of public participants satisfied with the                 Effectiveness                      -               -               -             75
   workshop/event
 • # of client contacts based on promotional efforts           Effectiveness                      -               -               -          4,000

Effectiveness of Small Business Enterprise Outreach/Educ.
 • % increase in small business certifications                 Effectiveness                      -               -               -             15




FY2008 Adopted Budget                                                4-B- 8                                                  Administrative Services
                                                Alachua County Government
                                             FY 2008 Adopted Budget Document

                                              Administrative Services
                                                      Equal Opportunity
                                                                    FY 2005          FY 2006           FY 2007           FY 2008
Expenditures                                                         Actual           Actual           Adopted           Adopted
Personal Services                                                      281,291           289,071          310,928              300,701
Operating Expenditures                                                  66,001            93,380          108,254               89,955
Capital Outlay                                                          12,047                    -                -                   -
                                             Total Operating           359,339           382,450           419,182             390,656
                                          Total Expenditures           359,339           382,450           419,182             390,656

                                                                    FY 2005           FY 2006          FY 2007           FY 2008
Source of Funding                                                    Actual            Actual          Adopted           Adopted
General Fund                                                           347,251           378,789           419,182             390,656
Court Related                                                           12,088             3,661                 -                   -
                                              Total Funding             359,339           382,450          419,182             390,656


                                                                    FY 2005          FY 2006           FY 2007           FY 2008
Staffing Summary                                                     Actual           Actual           Adopted           Adopted
* 08ASD092                                                                  -                 -               0.00                -0.25
Professional/Technical Other                                              2.00              2.00              1.00                 1.00
Officials and Administrators                                              1.00              1.00              1.00                 1.00
Professionals                                                             2.00              2.00              2.00                 2.00
Office and Clerical                                                         -                 -               1.00                 1.00
                                          Total Full-Time FTE                 5.00             5.00           5.00                 4.75

                                                                                                        FY 2008          FY 2008
Program Enhancements                                                                                  Non-Funded         Adopted
* EO Operational Reductions                                                                                      -              -9,500
* FTE .25 - EO Investigator Reduction                                                                            -             -12,000
* Travel Expense Reductions - Board Departments 25%                                                              -              -1,475
2% Proposed Reduction w(FTEs) - FY 08                                                                      -39,216                   -
Administrative Services Expense Reductions                                                                  -5,093                   -
Reduce Self Insurance Funding                                                                                    -                -611
                                                                               Total Enhancements          -44,309             -23,586




FY2008 Adopted Budget                                      4-B- 9                                                  Administrative Services
                                                      Alachua County Government
                                                   FY 2008 Adopted Budget Document

                                                    Administrative Services
                                                        Facilities Management
Mission Statement
The mission of the Facilities Management Division is to design, construct, renovate, and maintain, Alachua County’s
Facilities; thereby providing a clean, safe, and energy efficient environment for our customers.

Summary of Services Provided
The Facilities Maintenance Division provides building repairs and maintenance, landscape maintenance, minor and
heavy renovations, energy management, and HVAC services for the County’s 54 plus structures comprising 1.2 million
square feet. Additionally, Facilities Management is responsible for managing utility services, management and
supervision of over 22 sub-contractors, space planning and allocation needs, management of leased properties, budget
management, building renovations, and approximately 72 capital projects throughout the County.

Major Variances
We are currently experiencing rising costs in the purchase of materials, supplies, equipment, fuel and other
commodities. Also inflation affects economic analysis because it reduces the purchasing and or buying power over our
two year budget cycle. In addition energy cost is predicted to continue to increase. Based on life cycle costing and industry
standards, the operating, repairs, and maintenance cost to operate building comparable to those in Alachua County,
range between $2.92 to $6.83.

Our current operating amount is less than $1.00. In order to continue maintaining county facilities in a safe, secure, and
healthy manner, a minimum of 5% increase in the base Repairs and Maintenance budget is required. For 519 the
increase would be $68,591 and for 712 the increase would be $31,022. A total to repairs and maintenance line item only
would be $99,613.

Operations, Maintenance & Repairs budget will be reduced by $1,400. This amount was transferred into the
Administrative Services Budget from the following budget lines: Postage - $100; Leased Equipment - $500; Customer
Service - $700; Office Supplies $100.

We are requesting a number of budget enhancements (Issues) that could impact our overall budget if approved.


                                                                                     FY 2006         FY 2007        FY 2007           FY 2008
           Objective / Performance Measures                      Indicator           Actual         Projected       Actual           Projected
Develop & Manage Capital Improvement Program
 • Number of capital projects completed                     Output                             15            10                 29              30
 • Number of capital projects assigned                      Output                             27            27                 65              35
 • Number of capital projects in progress                   Output                             65            44                 65              90

Manage building security, operations, maintenance and repair
 • Number of work orders completed                          Output                         3,085         13,500          14,008             15,000
 • Average days for work order completion                   Efficiency                          4            10                  4              10

Provide Clean Environments
 • Provide 55 Clean Buildings                               Quality                            55            55                 55              55

To Minimize Energy Consumption in County Buildings
 • Percent reduction in energy consumption                  Effectiveness                       2               2                2               6

To Provide Safe Environments
 • Provide 55 Safe Buildings                                Quality                            55            55                 55              55




FY2008 Adopted Budget                                                4 - B - 10                                              Administrative Services
                                                  Alachua County Government
                                               FY 2008 Adopted Budget Document

                                                Administrative Services
                                                    Facilities Management
                                                                      FY 2005          FY 2006         FY 2007               FY 2008
Expenditures                                                           Actual           Actual         Adopted               Adopted
Personal Services                                                          1,493,596     1,627,313       1,987,343              2,007,331
Operating Expenditures                                                     4,019,867     5,160,950       5,808,887              5,577,374
Capital Outlay                                                                2,154         51,224                 -                         -
                                               Total Operating             5,515,617      6,839,487      7,796,230               7,584,705
                                            Total Expenditures             5,515,617      6,839,487      7,796,230               7,584,705

                                                                      FY 2005           FY 2006        FY 2007               FY 2008
Source of Funding                                                      Actual            Actual        Adopted               Adopted
General Fund                                                               5,345,563      6,348,243      7,552,243              7,340,718
MSTU-Unincorporated Services                                                  54,869         75,731          4,832                  4,832
MSTU - Fire Protection Service                                                     -              -         77,232                 77,232
Gas Tax                                                                       24,928         35,185         41,671                 41,671
Fleet Management                                                               6,787          9,082         12,500                 12,500
Drug and Law Enforcement                                                      13,130         15,675         16,871                 16,871
Other Capital Projects                                                        18,033        284,895              -                      -
Solid Waste                                                                   52,307         70,675         90,881                 90,881
                                                 Total Funding             5,515,617      6,839,487      7,796,230               7,584,705


                                                                      FY 2005          FY 2006         FY 2007               FY 2008
Staffing Summary                                                       Actual           Actual         Adopted               Adopted
08ASD038/039/040/041                                                             -              -            0.00                    -3.00
Professional/Technical Other                                                  26.30          29.30          31.30                    34.30
Officials and Administrators                                                   1.00           1.00           2.00                     1.00
Professionals                                                                  1.00           1.00           1.00                     1.00
Technicians                                                                    3.00           3.00           3.00                     3.00
Office and Clerical                                                            3.00           3.00           3.00                     3.00
Skilled Craft Workers                                                          1.00           1.00           1.00                     1.00
Service Maintenance                                                            1.00           2.00           1.00                     1.00
                                            Total Full-Time FTE                36.30         40.30           42.30                    41.30
                                           Total Part-Time FTE                    -               -                -                     -


                                                                                                        FY 2008              FY 2008
Program Enhancements                                                                                  Non-Funded             Adopted
* Building Maintenance & Repairs Reduction                                                                       -                  -8,400
* Contracted Janitorial Services Reduction                                                                       -                  -6,000
* Contracted Lawn Services Reduction                                                                             -                 -13,000
* Reduction in Jail Utility Costs                                                                                -                -100,000
* Reduction to Contractual Services - Facilities                                                                 -                -100,000
* Travel Expense Reductions - Board Departments 25%                                                              -                  -1,100
2% Proposed Reduction w(FTEs) - FY 08                                                                            -                       -
Administrative Services Expense Reductions                                                                  -5,040                       -
FTE (1) Accounting Clerk Reduction                                                                               -                 -38,635
FTE (1) Building Mechanic Reduction                                                                              -                 -46,704
FTE (1) Custodian Reduction                                                                                      -                 -34,703
FTE 1 - Bldg. Mech. & Operating - Jonesville FS & EMS St #1                                                      -                  20,901
FTE 1 - Building Mechanic & Operating Cost (Barracks)                                                            -                  57,099
HVAC Facility Cost Reduction                                                                                     -                 -16,800
Lease Property Agreements Increase by 3%                                                                         -                  17,000
Reduce Self Insurance Funding                                                                                    -                 -15,172
Termite Treatment for all County Buildings                                                                       -                  47,500
                                                                                 Total Enhancements         -5,040                -238,014




FY2008 Adopted Budget                                         4 - B - 11                                               Administrative Services
                                                              Alachua County Government
                                                           FY 2008 Adopted Budget Document

                                                            Administrative Services
                                                                Human Resources
Mission Statement
To effectively serve Alachua County Government by providing strategic and operational guidance in the recruitment,
management and retention of employees.

Summary of Services Provided
The Alachua County Human Resources Office (HR) provides a number of services in support of County departments.
The HR Office assists County departments in hiring staff to meet their assigned objectives and provides effective
recruitment of qualified applicants and assists the departments with the interview and hiring process. This Office works
with departments to resolve employee and organizational issues and concerns, and promotes effective communication
with employees at all levels to further the County's mission and goals. HR negotiates collective bargaining agreements
with the County's recognized bargaining agents and works with those units to maintain trust, mutual respect and open
lines of communication. The HR Office ensures equitable and competitive wages and conducts classification audits and
salary surveys and based upon the results of those studies, recommends additions and revisions to the County's
Classification and Pay Plan. The HR Office continuously seeks innovative and creative ways to fully realize and utilize
employee potential and to provide benefits and recognition to increase employee morale and retention.

Major Variances
None.


                                                                                       FY 2006            FY 2007        FY 2007         FY 2008
            Objective / Performance Measures                             Indicator     Actual            Projected       Actual         Projected
Establish and maintain competitive salaries
 • Percent of classifications requiring adjustment               Input                               -               5              -               5

Fill vacancies within established time-frames
 • # of days btwn referral and notification of intent to         Input                               -               -              -            60
   hire

Provide satisfactory recruitment services
 • Percent of hiring supervisors satisfied with HR               Quality                         -             85.00          80.65           87.00
 • Percent of applicants satisfied with HR                       Input                               -           85                83            85




FY2008 Adopted Budget                                                     4 - B - 12                                          Administrative Services
                                                Alachua County Government
                                             FY 2008 Adopted Budget Document

                                              Administrative Services
                                                      Human Resources
                                                                   FY 2005         FY 2006           FY 2007               FY 2008
Expenditures                                                        Actual          Actual           Adopted               Adopted
Personal Services                                                       476,770        513,267          569,964                  588,285
Operating Expenditures                                                  132,864        146,623          181,209                  107,399
                                             Total Operating            609,634        659,890           751,173                 695,684
                                          Total Expenditures            609,634        659,890           751,173                 695,684

                                                                   FY 2005          FY 2006          FY 2007               FY 2008
Source of Funding                                                   Actual           Actual          Adopted               Adopted
General Fund                                                            609,634        659,890           751,173                 695,684
                                              Total Funding             609,634         659,890          751,173                 695,684


                                                                   FY 2005         FY 2006           FY 2007               FY 2008
Staffing Summary                                                    Actual          Actual           Adopted               Adopted
Professional/Technical Other                                               1.00           1.00              1.00                     1.00
Officials and Administrators                                               1.00           1.00              1.00                     1.00
Professionals                                                              6.00           5.00              5.00                     5.00
Office and Clerical                                                        2.00           2.50              2.50                     2.50
                                          Total Full-Time FTE             10.00              9.50           9.50                     9.50
                                         Total Part-Time FTE                 -                 -                 -                     -


                                                                                                      FY 2008              FY 2008
Program Enhancements                                                                                Non-Funded             Adopted
* HR Operations Reduction                                                                                      -                 -31,400
* Travel Expense Reductions - Board Departments 25%                                                            -                  -3,300
2% Proposed Reduction w(FTEs) - FY 08                                                                    -45,844                       -
Administrative Services Expense Reductions                                                                -8,880                       -
Reduce Self Insurance Funding                                                                                  -                    -947
                                                                             Total Enhancements          -54,724                 -35,647




FY2008 Adopted Budget                                      4 - B - 13                                                Administrative Services
                                                             Alachua County Government
                                                          FY 2008 Adopted Budget Document

                                                           Administrative Services
                                                                    Purchasing
Mission Statement
To facilitate a fair, proactive, streamlined and competitive procurement process that will control cost to Alachua County
Agencies as well as it’s Citizens.

Summary of Services Provided
Procurement of materials, goods, services, construction and equipment for the Board of County Commissioners, the
Library District, Constitutional Officers, the public and other governmental agencies as requested.

Major Variances
None.


                                                                                      FY 2006        FY 2007        FY 2007          FY 2008
           Objective / Performance Measures                          Indicator        Actual        Projected       Actual          Projected
Minimize time to process requisitions
 • Percent of requisitions processed within time frames         Output                          -            90               77               90

Mininimize valid bid protest
 • Number of actual bid protest                                 Effectiveness                   -               -               -                -




FY2008 Adopted Budget                                                    4 - B - 14                                         Administrative Services
                                                Alachua County Government
                                             FY 2008 Adopted Budget Document

                                              Administrative Services
                                                         Purchasing
                                                                   FY 2005          FY 2006           FY 2007           FY 2008
Expenditures                                                        Actual           Actual           Adopted           Adopted
Personal Services                                                       375,126         390,630          435,147              429,507
Operating Expenditures                                                   40,082          42,196           58,242               48,305
Capital Outlay                                                                  -         2,684                   -                   -
                                             Total Operating            415,208         435,509           493,389             477,812
                                          Total Expenditures            415,208         435,509           493,389             477,812

                                                                   FY 2005           FY 2006          FY 2007           FY 2008
Source of Funding                                                   Actual            Actual          Adopted           Adopted
General Fund                                                            415,208         435,509           493,389             477,812
                                              Total Funding             415,208          435,509          493,389             477,812


                                                                   FY 2005          FY 2006           FY 2007           FY 2008
Staffing Summary                                                    Actual           Actual           Adopted           Adopted
* 08ASD090                                                                   -               -               0.00                -0.50
Professional/Technical Other                                               2.00            2.00              2.00                 2.00
Officials and Administrators                                               1.00            1.00              1.00                 1.00
Professionals                                                              5.00            5.00              5.00                 5.00
                                          Total Full-Time FTE                8.00             8.00           8.00                 7.50

                                                                                                       FY 2008          FY 2008
Program Enhancements                                                                                 Non-Funded         Adopted
* FTE .50 - Reduction in Purchasing Agent Position                                                              -             -21,560
* Travel Expense Reductions - Board Departments 25%                                                             -              -2,675
2% Proposed Reduction w(FTEs) - FY 08                                                                     -16,909                   -
Administrative Services Expense Reductions                                                                 -9,840                   -
FTE (1) Puchasing Agent Reduction                                                                         -52,646                   -
Reduce Self Insurance Funding                                                                                   -                -653
                                                                              Total Enhancements          -79,395             -24,888




FY2008 Adopted Budget                                      4 - B - 15                                             Administrative Services
                                                         Alachua County Government
                                                      FY 2008 Adopted Budget Document

                                                       Administrative Services
                                                            Risk Management
Mission Statement
Minimize liability cost and risk exposure for the County, its employees and citizens

Summary of Services Provided
Risk Management provides comprehensive property, liability, workers' compensation, safety, employee benefits,
employee wellness and HIPAA compliance programs designed to mitigate and protect employees, citizens and the
County from financial loss.

Risk Management monitors the County's Self Insured funds to ensure legal compliance and stable fiscal management.

Risk Management sponsors an annual Health Fair and Worksite Wellness Program for employee preventative health
measures.

Major Variances
None.


                                                                                       FY 2006            FY 2007        FY 2007        FY 2008
            Objective / Performance Measures                     Indicator             Actual            Projected       Actual        Projected
Minimize increase in health care costs
 • Percent of change                                        Effectiveness                            -               8             7             10

Minimize vehicle liability costs
 • Liability costs                                          Effectiveness                        -              1.06           1.06            1.07

Reduce annual lost time because of work related incidents
 • % of lost time annualized due to Worker's Comp claims    Output                          0.01                0.02           0.04            0.04




FY2008 Adopted Budget                                                4 - B - 16                                               Administrative Services
                                              Alachua County Government
                                           FY 2008 Adopted Budget Document

                                            Administrative Services
                                                  Risk Management
                                                                 FY 2005          FY 2006           FY 2007           FY 2008
Expenditures                                                      Actual           Actual           Adopted           Adopted
Personal Services                                                      269,158        286,106          306,387              312,952
Operating Expenditures                                                1,918,922     2,960,028         3,095,244          3,107,565
Capital Outlay                                                                -                -                -                   -
                                           Total Operating            2,188,080      3,246,134        3,401,631           3,420,517
Transfers Out to Other Funds                                               900                 -                -                   -
Appropriated Reserves                                                         -                -      2,546,646          1,837,288
                                        Total Expenditures            2,188,980      3,246,134        5,948,277           5,257,805

                                                                 FY 2005           FY 2006          FY 2007           FY 2008
Source of Funding                                                 Actual            Actual          Adopted           Adopted
General Fund                                                            105,402        117,440          120,491                  -
Self Insurance Fund                                                   2,083,578      3,128,694        5,827,786          5,257,805
                                            Total Funding             2,188,980      3,246,134        5,948,277           5,257,805


                                                                 FY 2005          FY 2006           FY 2007           FY 2008
Staffing Summary                                                  Actual           Actual           Adopted           Adopted
Professional/Technical Other                                               1.00          1.00              1.00                 1.00
Officials and Administrators                                               1.00          1.00              1.00                 1.00
Professionals                                                              3.00          3.00              3.00                 3.00
                                        Total Full-Time FTE                5.00             5.00           5.00                 5.00

                                                                                                     FY 2008          FY 2008
Program Enhancements                                                                               Non-Funded         Adopted
2% Proposed Reduction w(FTEs) - FY 08                                                                   -52,646                    -
Reduce Self Insurance Funding                                                                                 -                 -491
                                                                            Total Enhancements          -52,646                 -491




FY2008 Adopted Budget                                    4 - B - 17                                             Administrative Services
                                                             Alachua County Government
                                                          FY 2008 Adopted Budget Document

                                                           Administrative Services
                                              Organizational Training And Development
Mission Statement
To provide effective learning opportunities to improve individual and group employee performance and effectiveness.

Summary of Services Provided
The Organizational Development and Training (ODT) Office, is a business unit of the Alachua County Administrative
Services Department. The purpose of ODT is to maintain a quality workforce and equip County employees with the tools,
skills, knowledge and job aids/resources they need to do their jobs efficiently, responsively and effectively. As is many
government agencies, the focus is on leadership development to ensure the continuation of a quality workforce,
management practices, service delivery, communication skills, presentation skills at a variety of levels, performance
management, etc. While it is understood that training itself is not the sole solution to developing a high quality workforce,
as in many government agencies, the ODT offices provides consultation services to departments, divisions and teams in
the areas of conflict resolution; administration, interpretation and training of the Myers Briggs Type Indicator (MBTI); work
group and team development and performance and best management practices.

The ODT office uses the balanced scorecard perspectives to align its learning programs to the County’s Vision, Values
and Mission. The scorecard perspectives (Fiscal Integrity; Customer Service; Leadership & Growth; Performance
Improvement and Teamwork) are the framework used when developing new or updating current training programs.
Additionally, this aligns to the Employee Performance Evaluation framework which uses the Balanced Scorecard
perspectives as Core Competencies upon which employees are evaluated, and around which each employee develops
his/her unique learning plan.

Major Variances
None.


                                                                                     FY 2006         FY 2007         FY 2007          FY 2008
           Objective / Performance Measures                          Indicator       Actual         Projected        Actual          Projected
Increase learning transfer post-training
 • % of supervisors who observe applied learning                Quality                         -               -                -             80
   transfer
 • Percent of training attendees who learned applicable         Quality                         -             85                95             85
   skills




FY2008 Adopted Budget                                                 4 - B - 18                                            Administrative Services
                                                Alachua County Government
                                             FY 2008 Adopted Budget Document

                                              Administrative Services
                                     Organizational Training And Development
                                                                   FY 2005          FY 2006           FY 2007           FY 2008
Expenditures                                                        Actual           Actual           Adopted           Adopted
Personal Services                                                        78,593          90,191          114,345              114,673
Operating Expenditures                                                   36,702          38,558           57,383               49,914
Capital Outlay                                                            1,714                  -                -                   -
                                             Total Operating            117,008         128,749           171,728             164,587
                                          Total Expenditures            117,008         128,749           171,728             164,587

                                                                   FY 2005           FY 2006          FY 2007           FY 2008
Source of Funding                                                   Actual            Actual          Adopted           Adopted
General Fund                                                            117,008         128,749           171,728             164,587
                                              Total Funding             117,008          128,749          171,728             164,587


                                                                   FY 2005          FY 2006           FY 2007           FY 2008
Staffing Summary                                                    Actual           Actual           Adopted           Adopted
Professional/Technical Other                                                 -             0.50              1.00                 1.00
Officials and Administrators                                               1.00            1.00              0.00                   -
Professionals                                                                -               -               1.00                 1.00
                                          Total Full-Time FTE                1.00             1.50           2.00                 2.00

                                                                                                       FY 2008          FY 2008
Program Enhancements                                                                                 Non-Funded         Adopted
* Organizational Development Operational Reduction                                                              -               -3,000
* Travel Expense Reductions - Board Departments 25%                                                             -                 -750
Administrative Services Expense Reductions                                                                -12,122                    -
Reduce Self Insurance Funding                                                                                   -                 -164
                                                                              Total Enhancements          -12,122               -3,914




FY2008 Adopted Budget                                      4 - B - 19                                             Administrative Services
Community Support Services
                                             Alachua County Government
                                          FY 2008 Adopted Budget Document

                                       Community Support Services


                        Community Support Services
                         Total Full-Time Equivalents (FTE) = 68.00




                                                                      Administration
                                                              Total Full-Time Equivalents (FTE) = 14.00



                                                        Community Agency Partnerships
                                                              Total Full-Time Equivalents (FTE) = 1.00



                                                                      Ag Extension
                                                              Total Full-Time Equivalents (FTE) = 10.00



                                                                         CHOICES
                                                              Total Full-Time Equivalents (FTE) = 8.50



                                                                      Crisis Center
                                                              Total Full-Time Equivalents (FTE) = 5.00



                                                      Partners for Productive Community
                                                              Total Full-Time Equivalents (FTE) = 1.00



                                                            Poverty Reduction Program
                                                              Total Full-Time Equivalents (FTE) = 1.00



                                                          Volunteer and Senior Services
                                                              Total Full-Time Equivalents (FTE) = 6.00



                                                                     Social Services
                                                              Total Full-Time Equivalents (FTE) = 7.50



                                                                     Veteran Services
                                                              Total Full-Time Equivalents (FTE) = 3.00



                                                                     Victim Services
                                                              Total Full-Time Equivalents (FTE) = 11.00




FY2008 Adopted Budget                                    4-C- 1                                           Community Support Services
                                                      Alachua County Government
                                                   FY 2008 Adopted Budget Document

                                                Community Support Services
Mission Statement
To provide comprehensive health and human services and establish partnerships to positively impact the well-being of
individuals, families and communities.

Vision Statement
Community Support Services will be recognized as a community partner and leader in program innovation by providing
unparalleled access to premier health and human services, which support the sustainable well-being of all citizens.

Summary of Services Provided
Community Support Services provides the following services to the citizenry: access to health care services, suicide and
crisis intervention, community revitalization, senior citizen volunteerism, general assistance for low-income residents,
assistance to veterans and their dependents, comprehensive response to sexual assault victims and other victims of
crime, poverty reduction and scientifically based agricultural, human and natural resources knowledge. These services
are provided by the following Business Units:

1. Community Health Offering Innovative Care and Educational Services (CHOICES) is an innovative program dedicated
to improving healthcare for low-income working uninsured Alachua County residents. The program has two basic
components: a healthcare component which provides primary care, dental and pharmaceutical services and a disease
management and health education component which focuses on preventive healthcare practices.

2. The Crisis Center offers a full spectrum of crisis and suicide intervention programs. Through the effective use of highly
trained volunteers and graduate students, CC provides 24-hour, seven day telephone, face to face and outreach services
to any Alachua County resident in emotional distress. The Crisis Center is actively involved in two nationally based 1-800
suicide intervention systems.

3. The Partners for a Productive Community (PPC) is a multi-agency strategy with the ultimate goals to stabilize, revitalize
and sustain targeted neighborhoods. The success of this project depends on collaborative efforts with numerous
community agencies.

4. Poverty Reduction's mission is to reduce poverty in Alachua County and to address the problems and issues
associated with poverty and its impacts.

5. Senior Services addresses the needs and issues of the older adult population of Alachua County. Programs include
the Foster Grandparent Program (FGP) and the Retired and Senior Volunteer Program (RSVP) which provide
opportunities to seniors through volunteerism and promotes the development of services and choices for seniors.

6. Social Services provides basic needs assistance and access to health care services to low-income Alachua County
residents who are not eligible for other government assistance programs. Social Services is committed to assisting
individuals, either through the direct provision of services or by referral to other agencies.

7. Veteran Services addresses the needs and issues of the veteran community of Alachua County. Benefits include
compensation, hospitalization, education, loans, career training and other benefits or privileges to which veterans are or
may become entitled under any federal or state law or regulation.

8. The Victim Services & Rape Crisis Center is a community-based victim service provider and rape crisis center. The
program provides counseling and advocacy services to survivors of sexual battery, domestic violence, survivors of
homicide, survivors of Drivers Under the Influence (DUI)/Drivers While Intoxicated (DWI) traffic fatalities, aggravated
assault and battery, burglary, robbery and adult victims of child sexual abuse.

Strategic Plan
The Alachua County Health and Human Services Master Plan 2005-2015 was approved the the Board of County
Commissioners (BOCC) in June of 2005. It presents a policy statement about the goals and desires of the Alachua
County (BOCC) and Community Support Services (CSS) for a ten-year period. It contains text and maps that together form
a document conveying the ideals and the specifics of a program designed to accomplish identified visions. Briefly stated,
the desired future of the CSS anticipates that the CSS is and will remain the center of social services in Alachua County.
These services include: Community Agency Partnerhsip Program (CAPP), CHOICES Health Services, Cooperative
Extension, the Crisis Cen