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budget2008

VIEWS: 15 PAGES: 208

									      DESOTO COUNTY
BOARD OF COUNTY COMMISSIONERS




     OPERATING AND CAPITAL BUDGET
          FISCAL YEAR 2007-2008
TABLE OF CONTENTS



INTRODUCTION                                                                              Page Number

      How to Use This Document



BUDGET SUMMARY
    Budget Process
    How to use the Budget
    Chart of Fund Types-Governmental
    Chart of Fund Types-Proprietary & Fiduciary


GOVERNMENTAL FUNDS
        Fund Description

             001   Revenue and Expenditure Summary                                              1

                   Constitutional Offices                                                       8

                   Departments:
                   Administration – Board of County Commissioners, Economic Development         20
                   Administrative Services                                                      24
                   Animal Control                                                               28
                   Code Enforcement                                                             30
                   County Services                                                              32
                   Economic Development                                                         22
                   Emergency Management/EMPA                                                    34
                   Extension Office                                                             40
TABLE OF CONTENTS-continued                                             Page Number


                  Facilitates Maintenance                                     42
                  Human Resources                                             46
                  Information Systems                                         48
                  Legal Department                                            50
                  Library                                                     52
                  Parks & Recreation                                          55
                  Planning                                                    62
                  Probation                                                   65
                  Non-Departmental                                            67
                  Transfers                                                   68
                  Outside Agency Funding and Charitable Contributions         69
                  Reserves                                                    70

     Special Revenue Funds:

           Fund Description

           101    LIHEAP (Low Income Home Energy Assistance                   73
           102    Transportation
                  Public Works                                                74
                  Transportation Overview                                     77
                  Transportation Operations                                   78
                  Transportation Projects                                     82
           103    Fuel Tax Fund                                               86

           Fund Description

           106    Public Safety
                  Overview                                                    87
                  Revenue and Expenditure Summary                             88
                  Administration                                              89
                  Fire                                                        90
TABLE OF CONTENTS-continued                                Page Number

           Fund Description

           106     EMS                                           91
                   Impact Fees and Construction                  92


           Road & Street Lighting MSBU Funds

                   Funds Description                             95

                   109    King’s Crossing Lighting               96
                   110    Peace River Lighting                   96
                   113    Golden Melody Lighting                 97
                   114    Harlem Heights Lighting                97
                   115    Lake Suzy Lighting                     98
                   116    Spring Lakes Lighting                  98
                   127    Sunny Breeze Road                      99
                   128    Ogden Acres Road District              99
                   129    McClelland Drive Road District         100
           E-911
                   Fund Description
                   133  E-911
                        Revenue and Expenditure Summary          101

           Pari-Mutual Fund
                 Fund Description
                 151     Pari-Mutual
                         Revenue and Expenditure Summary         103

           Housing Funds
                 Funds Description                               104
TABLE OF CONTENTS-continued                                    Page Number


     169   Housing Department                                        106
                 169 HHRP Grant                                      107
                 141    SHIP Grant                                   108
                 168 Home Again Grant                                109
                 170    Small Cities                                 109


           Court Fund
                  Funds Description
                  190   General Court Fees and Expenditures          111


           Debt Fund
                  Funds Description
                  201   Revenue and Expense Summary                  113


           Construction Funds
                  Funds Description
                  302 General Construction
                         Emergency Operations Center                 117
                         East-West Fire Stations                     117
                         Jail Construction                           118
                         Library Addition Construction               118
                         Miscellaneous Construction Projects         118
                  305    Construction Bond Fund                      119
                  306    Impact Fees Fund                            120
TABLE OF CONTENTS-continued                                                Page Number


     Enterprise funds

            Landfill Fund
                    Funds Description                                            123
                    400    Landfill Operations                                   124
                           Curbside Collection                                   126
                           Landfill Projects                                     129
            Utilities Fund
                    Funds Description                                            135
                    410    Water Department                                      136
                           Wastewater Department                                 138
                           Utilities Administration                              140
                           Utilities Field Operations                            142
                    412    Water Capital                                         146
                    413    Wastewater Capital                                    148
                    414    Utility Capital Debt                                  153

            Building Department
                   Funds Description
                   415   Building Department Revenue and Expense Summary         154

            Turner Center
                   Funds Description
                   450    Turner Center Revenue and Expense Summary              158

            Miscellaneous and Agency Funds
                   Funds Description
                   601    Law Enforcement Trust Fund                             162
                   602    Law Enforcement Block Grants                           163

                   Funds Description
                   171   Hurricane Charley                                       164
                   172   Hurricane Wilma                                         165
How to Use This Budget Document



The DeSoto County Budget is divided into the following sections:

Budget Overview

Budget Summary Information
      The Budget Summary is a quick reference to the basic budget information. It provides tables, charts and graphs to
      provide an overall picture of the County’s Budget.


Budget by Fund and Department:
        This section provides details of the budget on the fund basis detailing the budget by the different fund types. Budgets provided
by Constitutional Officers, Agencies, and Departments provide individual information about their respective revenues and
expenditures based on their services or purpose within the County. The General Fund includes the budgets of the independently
elected officials such as the Sheriff, Supervisor of Elections, Tax Collector, Property Appraisers, Clerk of the Courts, and the Judicial
Offices of the States Attorney, Public Defender, and County Judge.

Requirements
 Chapter 129 of the Florida Statues defines the process and rules for establishing a county budget in the State of Florida. It provides
that a budget must be prepared and balanced annually for each county. In addition, it provides for the amendment of the budget in
specific limited circumstances and prohibits expenditures in excess of the budgeted amounts.

In definition, the Florida State Statute states a balanced budget is defined as:

                                                       Revenues = Expenditures
How to Use This Budget Document, continued
Basis of Accounting
        The accountings for the records of the general governmental operations are maintained on the modified accrual basis for
revenues and expenditures. Under the modified accrual basis of accounting, revenues are recognized when they become both
measurable and available. Expenditures are recorded when the services or goods are received and the related liabilities are incurred.
The proprietary funds are budgeted on the full accrual basis. Under this method revenues are recognized when earned and expenses
are recognized when incurred. For budgetary purposes, the modified accrual method is utilitized for all funds.

The Comprehensive Annual Financial Report (CAFR) shows the status of the County’s finances on the basis of “Generally Accepted
Accounting Principles” (GAAP). The County prepares the budget following GAAP principles.


Fiscal Year
The County Budget will fund the fiscal year beginning October 1st through September 30th.


Funds
All funds are included in the budget process. Desoto County uses all available resources of all funds to meet the planned needs of the
County.

TRIM Compliance-
Per Florida Statute Chapter 200, the County is obligated by law to remain within TRIM compliance. TRIM (Truth in Millage) was
enacted in 1980 to enlighten the taxpayers with the actions of the governing bodies of taxing authorities. The County is obligated to
follow all TRIM compliance timetables.
Budget Summary
Budget Development Process, continued



Budget Preparation Package –May - June 2006
The budget preparation package was distributed to all Departments Directors and Constitutional Officers. The package included
budget preparation software and a detailed manual, which included the budget preparation calendar, software instructions and specific
account and reference information necessary to complete the 2008 budget requests. Within the package, service expansion requests,
new personnel requests, and capital requests were included. In addition, reviews of the projected balances of accounts were requested
for the fiscal year ending September 30, 2007 in order to determine fund balances.

Analysis of Program Budget – June 2006
The County Administrator and budget staff met with each Department Director regarding the proposed program’s budget, to establish
and to set priorities for each department for the upcoming budget year. At these meetings, the proposed programs were evaluated
and appropriate cuts and/or additions were made to balance the funds in relation to the service requirements. A third quarter
evaluation of the financial status of all programs occurs which serves as the preliminary basis for fund balance estimates. Departments
are required to prepare their budget requests at levels necessary to provide adequate services to the community, rather than a fixed”
target” or percentage increase.

Budget Work Papers Submitted by Department Directors – June 2006
Department directors returned final budget submissions for the 2008 budget to the budget office. The budget office then verified that
the budget submissions were within specified range as predetermined and verified calculation of employee benefits.

Assessment Data-July 1
The Property Appraiser provides the assessed values for ad valorem taxes for all taxing districts. This date starts the legal adoption
timetable. A proposed TRIM (Truth in Millage) budget must be submitted to the County Commissioners within fifteen days.
Budget Summary
Budget Development Process, continued


Tentative Budget provided to County Commissioners – July 15, 2006
A tentative budget is provided to County Commissioners including all funds, Constitutional Offices and Agencies. The budget is
proposed by the County Administrator and is used as a starting point to develop the final budget.

Public Workshops for the Board of County Commissioners – July 2006
The Board of County Commissioners held several workshops to refine the tentative budget. Budget workshops involve not only
program department planning and budgeting but the overall Capital Improvements Program is refined at this time. At the end of the
workshops the final budget is prepared and the proposed mileage is provided to the Property Appraiser’s office to send out the
proposed mileage in the TRIM notices provided to the taxpayers.

Adoption of Proposed Budget and Trim Rates
The Commission adopts a proposed budget and TRIM ad valorem rates for the next fiscal year. These rates can be lowered
throughout the remainder of the budget process, but cannot be increased without individual notification of the property owners. The
TRIM rates along with public hearing dates must be certified to the Property Appraiser within thirty-five days of the presentation of
the assessed values.

TRIM Notices
The Property Appraiser mails the TRIM Notices to all property owners of the proposed tax rate, and the valuation of each parcel of
property. Once the millage is certified, it may not be increased without re-mailing the notices. TRIM notices, which include the date,
time and place of the first public hearing, are mailed within fifty-five days after certification of assess values.

Public Hearings with Commission
The County Commissioners hold two public hearings during the month of September. At the hearing, the Commissioners must adopt
a tentative budget and millage rates. As per Florida Statutes, the hearing must be between sixty-five and eighty days of the submission
of assessed values to the governing body. Advertisement in a newspaper of general circulation is required three to five days before the
second (final) public hearing. The advertisement must also be within fifteen days of the first public hearing. The advertisement must
contain a summary of the budget, all millage rates, and notice of the proposed tax increase. The final budget and millage levies are
adopted at the second hearing by resolution.
Budget Summary
Budget Development Process, continued


Certification of Final Taxable Value
Within three days adoption by resolution of the millage rates, the rate shall be forwarded to the Property Appraiser and the Tax
Collector. The Certification of Final taxable Value completes and certifies the final millage to the Property Appraiser.

Certification of the Budget to the State of Florida
No later than thirty days following the adoption of ad valorem tax rates and budget, the County must certify to the State of Florida,
Department of Revenue, Property Tax Administration Program that the County is in compliance.

Amending the Budget
The budget may be adjusted through the 2008 fiscal year. Board action is required on the following amendments:

                   •   Additional, unbudgeted revenues/expenditures as in additional funds received for a project or grant.
                   •   Adjustments between funds.
                   •   Any adjustment that changes the overall balance of a fund or the overall budget either negatively or positively.

SS 129.06(f) Copies of the proposed Board action budget amendments are made available for public inspection. The budget
amendment and accompanying resolution will be listed as an agenda item for the Board’s consideration. All interested persons shall
be given an opportunity to be heard on the proposed budget amendment resolution during its consideration by the Commissioners


Administrative budget adjustments do not require Board action. These adjustments do not have any impact on fund balance.
Examples of administrative budget adjustments are as follows:
                 • Transfer of budget between programs within the same accounting field.
                 • Reallocation of existing funding within programs where the additional or changed appropriation is necessary to
                     either comply with a change in funding or in response to an unforeseen event.

.
                                                          2007/08 Budget Calendar
March 20, 2007 Budget Process Begins
              1. Rollover of old year to upcoming year format.
              2. Correction of all accounts as submitted to Incode
              3. Narratives prepared and approved
              4. Organization chart obtained
April 2, 2007    Budget and C.I.P. request to Departments and Constitutionals
April 23, 2007 Administrative Services Director and Budget Coordinator meet with following:
              1. B.C.C. Administration
              2. Economic Development
              3. Administrative Services
              4. County Wide Expenses
              5. M.S.B.U. Lighting and Road Districts
              6. Debt
April 24, 2007
              1. Animal Control
              2. Code Enforcement
April 25, 2007
              1. Community Services
              2. Human Resources
              3. Library
              4. Probation
              5. Liheap
April 26, 2007
              1. Emergency Management
              2. E.M.P.A.
              3. E-911
April 27, 2007
              1. Extension Office
              2. Facilities Maintenance
              3. Information Systems
              4. Legal Department
May 1, 2007 Administrative Services Director and Budget Coordinator meet with following:
              1. Parks Department
              2. Housing/CDBGs
May 2, 2007
              1. Planning Department
              2. Building Department
              3. Solid Waste Department
                                                      2007/08 Budget Calendar, continued
May 3, 2007
              1.   Transportation Department
May 4, 2007
              1.   Public Safety
              2.   Turner Center
May 7, 2007
              1.   Water/Wastewater Operations and Capital
May 8, 2007
             1. Impact Fee Funds
             2. Construction Funds
May 21, 2007
             1. Property Appraiser
             2. Tax Collector
             3. Supervisor of Elections
May 22, 2007
             1. Sheriff’s Office and Jail
             2. Sheriff’s Agency Funds
May 23, 2007
             1. Outside Agency Requests
June 2007 Meetings slated throughout the month with Administrator, Departments and Constitutional Officers.
             1. Obtain Budget Message from Administrator
             2. Verify Revenues
June 1, 2007 Property Appraiser delivers estimated taxable values

June 4, 2007 Tentative Budget to Administrator

July 2007 Workshop(s) slated for Board Budget Reviews

July 2, 2007 Property Appraiser certifies taxable values

July 3, 2007 Refine Budget for Submission to Board

July 16, 2007 Final day to submit Tentative Budget to Board

August 2007 Refinement of Budget for Tentative Public Hearing

August 4, 2007 Final day to advise Property Appraiser of:
             1. Prior year millage rate
             2. Current year proposed millage rate
             3. Current year rolled –back rate
             4. Tentative Budget Hearing date, time and place.
                                                    2007/08 Budget Calendar, continued

August 25, 2007 Final day for TRIMS to be mailed

September 11, 2007 Tentative Budget Public Hearing
            1. The taxing authority will amend and adopt the tentative budget
            2. The millage will be recomputed the millage rate accordingly and publicly announce the percent by which the recomputed millage exceeds the
                rolled-back rate.
            3. Adopt a tentative millage and budget
            4. If tentative millage exceeds the proposed rate as presented in TRIM, each taxpayer shall be notified by mail at the expense of the authority
September 21, 2007 Advertise Final Budget Public Hearing
            1. If millage rate is greater than the rolled-back rate and has been tentatively adopted, the ad shall be ¼ page and headed NOTICE OF
                PROPOSED TAX INCREASE
            2. If millage is equal or less than the rolled-back rate, the ad shall be headed NOTICE OF BUDGET HEARING with no size requirement. In
                addition to the ad for final hearing, an adjacent notice containing the Budget Summary shall also be published

September 25, 2007 Final Budget Hearing
            1. First issue for discussion shall be the % increase in millage over the
                Rolled-back rate.
            2. Millage will be adopted first and the budget will be voted on next.
            3. Prior to adoption of the resolution, the names of our taxing authority will bee announced (DeSoto County Board), the rolled back rate, the % of
                increase over the rolled-back rate, and the new millage rate will be announced.

October 1, 2007 New Budget Year commences

October 21, 2007 Final date for Sheriff to appeal budget changes to Administrative Commission (sec 194.032 (1) (a) F.S.)

October 25, 2007 Final day to submit Budget and Millage Resolutions to D.O.R.
                                                            Sources of Funds for 2007/2008
                                                                           EMS-MSTU-Less
                                                       Property Tax-Less        5%
                                                              5%                1%
                                  Transfers
                                                              14%                                       Property Tax-Less 5%                $ 12,384,081
                                     10%                                      Sales & Use Taxes -
                                                                                   Less 5%              EMS-MSTU-Less 5%                         511,799
                                                                                     5%
                                                                                                        Sales & Use Taxes-Less 5%              4,513,215
                                                                                                        Non-Ad Valorem-Less 5%                 3,197,957
                                                                                Non-Ad Valorem-
         Fund Balance                                                                                   Franchise fees                           975,000
                                                                                    Less 5%
           Forw ard                                                                                     Intergovernmental Revenue             14,928,154
                                                                                      4%
             28%                                                                  Franchise fees        Charges for Services                  17,209,086
                                                                                       1%
                                                                                                        Fines and Forfeitures                      5,000
                                                                                                        Miscellaneous                          1,615,440
                                                                                                        Fund Balance Forward                  25,557,417
                                                                                                        Transfers                              8,597,439
                                                                            Intergovernmental
          Miscellaneous                                                          Revenue                Total Sources of Funds              $ 89,494,588
               2%                                                                  17%
                     Fines and
                    Forfeitures               Charges for
                        0%                     Services
                                                 18%                                                      Fund Balance
                                                                                                            General Fund                           $        4,369,135
                                                                                                          * Special Revenues
Total revenues for the fiscal year 2007/2008 are $ 89,494,588 which is a decrease of                           Public Safety                       $         208,260
$18,226,571 from the prior fiscal year. The graph and chart noted above details the                            Transportation                      $         170,496
sources of funds for the County for the current budget year. The most substantial change                        E-911                              $          33,644
is due to a reduction in capital financing of Capital Projects for the current fiscal year.                    Court fund                          $          44,520
The large portion decrease is due to the Fire Station East-West Project being delayed and                      MSBU's Special Assessments          $          48,342
the completion of the .75 MGD Wastewater plant in the prior fiscal year.                                  * Capital Projects
                                                                                                               EOC-Emerg Mgmt                      $         150,000
A decrease in Intergovernmental Revenues occurred due to decrease in funding statewide                         East-West Fire Station              $         300,000
and completion of grants revenues provided to Desoto County. Charges for Services                              Impact Fees                         $         422,645
raised modestly due to the completion of the Wastewater Treatment Plant resulting in additional           * Enterprise funds
customer charges.                                                                                             Water Utilities-Capital Proj         $        6,579,090
                                                                                                              Landfill-Operations                  $          303,365
DeSoto County is providing a Fund Balance Forward (or beginning balance) of $ 25,512,297.                     Landfill-Monitoring Fund             $          190,276
Although the amount is 28% of the sources of revenues, a large percentage of this amount                             -Cell Construction            $           57,106
is restricted in use. Restricted Funds (restricted for specific purposes) are derived from grants,                   -Long-Term Closure            $        1,595,761
self-supporting enterprise activities and other County revenues collected for a specific purpose,             Building                             $          719,653
such as E-911 funding. In the current budget, $ 21,143,162 (83%) of the Fund Balance Forward              * Agency                                 $        8,114,423
is restricted for specific uses. Unrestricted Funds which have full discretion of the Board of County     * Debt Service                           $        2,250,701
 Commissioners are $ 4,369,135 (17%).                                                                                                              $       25,557,417
                                                                                                          *notes restricted fund balances
                                                          Uses of Funds for 2007/2008


                                   Transfers
                                     10%                                                                   General Government             $ 36,345,244
                    Reserves                                                                               Court Services                      118,280
                                                                        General
                      17%                                              Government
                                                                                                           Public Safety                    15,991,755
                                                                          41%                              Physical Environmental              174,836
                                                                                                           Transportation                    7,461,537
             Debt Payment                                                                                  Human Serivces                      883,246
                  3%                                                                                       Culture & Recreation              1,937,869
             Culture &                                                                                     Debt Payment                      2,821,737
             Recreation                                                                                    Reserves                         15,162,645
                2% Human Serivces                                                                          Transfers                         8,597,439
                           1%     Physical                    Court Services
                 Transportation Environmental Public Safety        0%                                      Total Uses of Funds            $ 89,494,588
                      8%             0%           18%




The uses of funds for the Budget are noted in above in the chart and graph. The expenses have
been summarized by category for the entire county. Detail of expenditures by the department or                          Restricted Reserves
fund is within the budget document.                                                                                     General Fund                $    395,841
                                                                                                                        Capital Projects            $  8,060,059
Funding a broad range of services, General Governmental services account for over 41% of all                            Special Revenues            $    171,717
expenses. These include Planning, Building and Code Enforcement, implementation of various grant                        Enterprise Funds            $  1,327,786
programs, Facilities, Economic Development, and Constitutional Offices. General Government Expense                      MSBU's Spec Assesments      $     51,267
also contains all capital projects for the general government which account for 33% of the expense. Large               Agency Funds                $    785,667
projects classified in this area are Water/Wastewater Utilities project which provide infrastructure programs.          Debt Service                $  2,250,701
                                                                                                                                                    $ 13,043,038
The reserves provided within the Budget are listed by fund in the corresponding table. Restricted reserves
are reserves that may only be expended as outlined within the restriction by the source of funds received.              Unsrestricted Reserves
A common example is the Capital Projects reserve. Most funds received are through grant sources which                   General Fund                $  2,119,607
define the expenditures approved for the grant. The funds unexpended at the end of the fiscal year must be                                          $ 15,162,645
carried forward to the following fiscal year in accordance with the term of the grant. Another example is the
reserve for the Debt Service Fund which is mandated by the terms of the 2002 Capital Bond issuance. The
reserve must be maintained and held in restriction for use as required by the Bond.
EXPENDITURE CHANGES

Changes by department or department category are briefly noted below. Additional Information on Department expenditures budgets can be
Found within each department or Fund.
                                                                    2006/2007           2007/2008
                    Fund                                             Budget              Budget             Difference

                     001     General Fund                       $      26,572,018   $      26,977,983   $         405,965

                             Special Revenue Funds
                     101      LIHEAP                            $         145,463   $          87,140   $          (58,323)
                     102      Transportation                                                            $                -
                               Public Works                     $         222,321   $         556,016   $          333,695
                               Operations                       $       3,237,711   $       3,007,681   $         (230,030)
                               Capital Projects                 $       5,711,000   $       3,952,840   $       (1,758,160)
                     103      Gas Taxes                         $       2,458,422   $       2,467,164   $            8,742
                     106      Public Safety                     $       4,162,118   $       4,609,557   $          447,439
                     190      Court Fees(Article V Generated)   $               -   $         426,420   $          426,420
                   109-129    MSBU Funds                        $          99,025   $         146,073   $           47,048
                     133      E-911                             $         213,480   $         169,726   $          (43,754)
                     169      Housing                           $      11,108,725   $       8,631,176   $       (2,477,549)

                     201     Debt Service                       $       4,178,164   $       4,124,526   $          (53,638)

                     171     Hurricane Charley                  $               -   $         129,505   $         129,505
                     172     Hurricane Wilma                    $               -   $               -   $               -

                             Capital Projects
                     302       EOC                              $       1,430,000   $       1,250,000   $         (180,000)
                               Fire Station                     $       4,300,000   $         317,349   $       (3,982,651)
                               Library                          $               -   $         500,000   $          500,000
                     306       Impact Fees                      $       1,270,425   $       1,292,645   $           22,220
                                                                                                        $                -
                                                                                                        $                -
                             Enterprise Funds                                                           $                -
                     400      Landfill-Operations               $       5,261,799   $       3,881,366   $       (1,380,433)
                     301      Landfill-Capital Projects         $       2,636,832   $       2,554,643   $          (82,189)
                     410      Water Utilities-Operations        $       3,122,453   $       2,337,878   $         (784,575)
                     412      Water Utilities-Capital           $       2,212,258   $       4,139,127   $        1,926,869
                     413      Wastewater Utilities-Capital      $      20,616,749   $      14,426,230   $       (6,190,519)
                     414      Utilities Debt                    $       6,713,043   $         608,164   $       (6,104,879)
                     415      Building Department               $       1,263,000   $       1,651,453   $          388,453
                     450      Turner Center                     $         780,000   $         994,130   $          214,130
                                                                                                        $                -
                             Agency Funds                                                               $                -
                              Law Enforcement Trust Fund        $           6,153   $         255,797   $          249,644
                              Law Enforcement Blk Grant         $               -   $               -   $                -

                                                                $     107,721,159   $      89,494,589   $      (18,226,570)
                             Less Transfers                     $       9,675,216   $       8,597,439   $       (1,077,777)
                                                                $      98,045,943   $      80,897,150   $      (17,148,793)
GENERAL FUND

The General fund contains the operating expenditures for services which are Countywide in nature, as well as the budgets of the Constitutional Offices. The
projected revenues by category for the General Fund are as follows:

                                       General Fund Revenues

                                                                  Intergovernmental
                                                                        18.25%                   Property Taxes              $         12,221,715
                                                                                                 Intergovernmental                      4,924,428
                                                                                                 Fund Balance Forward                   4,369,134
                                                                                 Fund Balance    Other taxes                            2,272,337
                     Property Taxes
                        45.30%
                                                                                   Forward       Miscellaneous                          1,263,300
                                                                                   16.20%        Charges for Services                     960,976
                                                                                                 Licenses and Permits                     405,750
                                                                                                 Transfers                                555,343
                                 Fines and                                                       Fines and Forfeitures                      5,000
                                 Forfeitures                                   Other taxes                                   $         26,977,983
                                                                Charges for      8.42%
                                   0.02%
                                                                 Services        Miscellaneous
                                        Transfers   Licenses and 3.56%
                                                                                      4.68%
                                         2.06%         Permits
                                                       1.50%



The General Fund services in the budget include Administration, Parks and Recreation, the Library, Planning, Economic Development, Planning, Code
Enforcement and Animal Control. In addition, the General Fund supports the budget of the Constitutional Offices: Property Appraiser, Tax Collector,
Supervisor of Elections, Sheriff, Clerk of Courts, and the Court expenses. The operations of these Elected Officials are funded, but not controlled, by the Board
of County Commissioners.


                                                                                                    Property Appraiser      $            1,009,211
                              General Fund Expenditures                                             Tax Collector                          508,053
                                      Reserves                                                      Sheriff                              8,487,000
                                                                                 BOCC
            Courts Expense
                                       9.30%                                  Departments           Sheriff-Communications                 701,240
                 0.34%                                                          49.47%              Supervisor of Elections                292,803
          Clerk of Courts                                                                           Clerk of Courts                         33,000
              0.12%
                                                                                                    Courts Expense                          91,280
         Supervisor of
           Elections                                                                                                                    11,122,587
            1.09%
                                                                                                    BOCC Departments                    13,345,947
                                                                                                    Reserves                             2,509,449
            Sheriff-Comm                                                Property Appraiser                                    $         26,977,983
                 3%                                                           3.74%
                                 Sheriff               Tax Collector
                                 31.46%                   1.88%
The graph and chart below notes the details of expenses by the BOCC controlled departments.


                          General Fund-BOCC Departments
                                        Transfers                                                     Administration           $          930,389
                                                                                                      Administrative Svc-Fin              592,984
                                           31%
       Misc Departments                                                                               Animal Control                      364,179
                                                             Administration
              7%                                                 7%                                   Charitable Contributions            226,000
                                                                                                      Code Enforcement                    402,990
      Probation
                                                                                                      Community Svcs                      760,180
         2%                                                                                           Countywide                        1,644,840
                                                                      Administrative Svc-
                                                                             Fin                      Economic Development                114,878
      Planning
                                                                             4%                       Emergeny Mgmt                       237,695
         3%                                                                                           Extension                           174,836
                                                                        Animal Control
           Parks                                                                                      Facilities                          901,182
                                                                             3%
            9%                                                                 Charitable             Parks                             1,150,408
                     Extension                                                                        Planning                            397,419
                                                                             Contributions
             Facilities                                    Code Enforcement                           Probation                           324,334
                        1%                                                         2%
               7%                                                 3%                                  Misc Departments                    946,403
                                  Economic                 Community Svcs
             Emergeny Mgmt                   Countyw ide                                              Transfers                         4,177,230
                                 Development                     6%                                                            $       13,345,947
                  2%                            12%
                                     1%




An overall increase in the General Fund expenditures for this year from the prior fiscal year is $ 523,741. The overall increase can be broken into three
components which are as follows:


                                                                       Fiscal Yr       Fiscal Yr
                                                                      2006/2007       2007/2008       Difference
                                            Consitutional Officers   $ 10,678,173    $ 11,122,587    $ 444,414
                                            BOCC Departments           14,801,958      13,345,948      (1,456,010)
                                            Reserves                    1,091,888       2,509,449       1,417,561
                                                                     $ 26,572,019    $ 26,977,984    $ 405,965




Emphasis in the current year has been placed on reduction of all non-essential costs with emphasis on increasing reserves. Although an overall decrease of
expenses for the Board is $1,456,010 an increase in reserves offset the decrease by $ 1,417,561. A grant has been obtained for Courthouse structural repairs.
The reserve also holds $ 253,550 of this grant funding. This amount is restricted to the nature of the grant and is held in restricted reserves.
TRANSPORTATION


Public Works—An overall increase of $ 333,965 in the department is due to two significant changes: (1) An increase in funding of $150,000 due to a SWFMD
Storm Water Grant for funding a Storm Water Study for DeSoto County and (2) an increase is from a transfer of expenses from the Transportation department to
the Public Works department. The Public Works Coordinator position was traditionally held in the Public Works Department however in the prior year’s budget
the position was changed due to staff shortages. The position is now replaced to Public Works along with the associated costs.


Transportation- An overall decrease is noted in Transportation Operations for the current year of $ 280,030 is due to conservative expenses and relocation of
the Public Works Coordinator position which was moved back to Public Works.


The prior year’s fiscal budget included the proposed plan of acquiring outside resources (loans) to fund capital projects for the roads and bridge repair. The
outside funding was not pursued or secured therefore the capital projects planned were not started. The overall decrease in capital projects for Transportation
was $ 1,758,160. The decrease was attributable to removal of a loan payment of $350,000, removal of the CR 769 Widening Project of $ 1,044,000, and a
decrease in expenditures for the remainder. The CR 769 was a materially grant funded project. The project’s design phase will be substantially completed by the
end of fiscal year 2006/2007. The project is not scheduled to move forward until after 2007/2008 however is funding is allowed through the grants the project
will be amended into the 2007/2008 budget.



                                                                                                                  Capital Projects
                                                                                                                  Annual Street Paving Resurfacing   $   300,000
                  Transportation Sources of Funds              Transportation Use of Funds                        Small Bridge Repair                     40,000
                        Fund Balance                                           Public Works                   *   CR 761 Shoulder Resurfacing            455,000
            Misc Rev                                             Debt Pmt
                            2%                                                      6%
               6%
                                              General Fund         20%                        Personnel       *   CR 769 Paved Shoulders Rhodes-72       245,000
                                                 26%                                            18%           *   CR 769 Resurface 761 to 72           1,212,000
                                                                                                              *   DOT Sidewalks                          200,000
                                                                                                              *   Eucalyptus Resurfacing                 645,840
                                                                                                              *   Landscape-Hwy 17                       360,000
         Grants                                                                                   Operating   *   NW Lily Resurfacing                    495,000
          40%                                                                                       12%
                                                                                              Equipment                                              $ 3,952,840
                                         Gas Taxes
                                                             Capital Project                     2%           * Grant funded
                                                                  42%
                                           26%
PUBLIC SAFETY
The budget of Public Safety’s increased by an overall $ 447, 439. The department has maintained minimal cost increases however the noted increases are due to
increases in salaries and in equipment. The department has purchased a ladder truck which the County will pay over the next 15 years. The annual cost for the
truck is approximately $ 95,000 per year. The department has one additional debt which is the land acquired in the City of Arcadia Fire department merger.
The land debt is $ 101,855 which is scheduled to be paid over the next eight years.




         REVENUES:                                                                                                   Fire Rescue
         Charges for Services     $       470,000                                                                         9%
                                                                                                                                   Emergency
         City Contract                    649,415
                                                                                                                                    Services
         Grants                            21,900
                                                                                                                                     10%
         Inspection Fees                   80,000
         Miscellaneous                     67,862
         MSBU-City-net                    178,747
         MSBU-County-net                1,066,589
         MSTU                             512,362
         Transfer General Fund          1,354,422
         Fund Balance Forward             208,260                                         Administration
                                                                                             81%
                                  $     4,609,557




                                                                                                            Reserves
                                                                                               Equipment
                                                                                                              1%
                                                                                     Operating    6%
                                                                                       16%
         EXPENSES:
         Personnel                $     3,578,592
         Operating                        715,846
         Equipment                        265,119
         Reserves                          50,000
                                  $     4,609,557

                                                                                                                               Personnel
                                                                                                                                 77%
COURT FEES
Article V established court generated fees which are designated for specific expenditures. The County has separated these funds away from the General Fund
into its own fund for recording purposes. The funds are transferred as needed to the General Fund to pay for budgeted expenditures. Excess fees received
beyond budgeted amounts are held in the designated fund until needed. The establishment of the fund for this year sets the expenditures at $ 426,420.

HURRICANE FUND

DeSoto County received a loan from Seacoast Bank for $1,000,000 for the cleanup the damages for Hurricane Charley. The loan is being renegotiated for ten
years however the County’s goal is to prepay the loan with any proceeds received from FEMA or insurance.

HOUSING DEPARTMENT
The Housing Department is comprised of several grants for housing: the Hurricane Housing Recovery Program (HHRP), State Housing Initiatives Partnership
Program (SHIP) Grant, the Home Again Grant, and the Small Cities CDBG grant. In addition, this fund holds the Administration department for the
administration of the grants. A large decrease of expenditures occurred from 2006/2007 to 2007/2008 for $ 1,963,316. The large decrease in expenditures is
is in part due to the finalization of the Home Again Grant and the Small Cities Grant in the prior fiscal year. The significant decrease was from the HHRP grant
expenditures which reduced by $ 1,454,624. The reduction is normal within the cycling of the closing of the grant which has a life of only a couple of years.
All expenditures are in line with the natural progression of the process of the associated grants.

DEBT SERVICE                                                                                          DeSoto County Debt
                                                                                  2002 Revenue
DeSoto County’s total debt burden for all departments and funds are noted             Bond
below. In the graph to the right, the percentage of debt to the entire debt           55%
is illustrated for each fund.                                                                                                         Landfill Cell
                                                                                                                                     Construction
                                                                                                                                         4%
                     Fund               Amount                                Hurricane Fund
         Public Safety                $ 1,112,965                                   3%                                              Utilities-DEP
         Hurricane Fund                  1,000,000                                                                                         8%
         2002 Revenue Bond              19,650,000                                Public Safety
         Landfill Cell Construction      1,350,000                                     3% Utilitites-General
         Utilitites USDA                 2,845,788                                                 Fund           Utilitites-USDA
         Utilities-DEP SRF               7,986,130                                                  5%                    22%
         Utilitites General Fund         1,872,508
                                      $ 35,817,391



The 2002 Revenue Bond is paid from the debt service account. The outstanding debt for the bonds is $ 19,650,000. The payment is funded by the Gas Tax
revenues and the current year payment is $ 1,873,825. A reserve is held within this fund as required by the Bond instrument.
CAPTIAL PROJECTS




                                 Capital Projects                                               General Government
                                                                Impact Fee Fund                   Emer Mgmt-EOC Construction           $    1,250,000
                   Water                                                4%                        East-West Fire Station                      317,349
                   66%                                                Emer Mgmt-EOC               Library Addition                            500,000
                                                                        Construction            Special Revenues
                                                                             4%                  Transportation                             3,952,840
                                                                     East-West Fire             Enterprise
                                                                         Station                 Landfill                                   2,554,643
                                                                           1%                    Water                                     19,173,521
                                                                  Library Addition
                                                                                                Impact Fee Fund                             1,292,645
                                                                         2%                                                            $   29,040,998
                                                       Transportation
                                            Landfill       14%
                                              9%




The County is in the process of construction for the above noted projects. Under General Government, the County is in process of building a new EOC Building
and Library Addition with the funding of Grants. The East-West Fire Station has been placed on hold until a future date. The Transportation projects involve the
following grant projects: Hwy 17 Landscaping, County Road 761 Shoulder Resurfacing, Sidewalk enhancements, Eucalyptus and Lily roads resurfacing and the
annual road paving program.


The Enterprise funds capital projects are based on the Landfill Department and Water Utilities Department. The Landfill funds are comprised of the long-term
monitoring and cell closure requirements mandated by the Department of Environmental protection. The Water Utilities department is broken into projects for
water and wastewater. These projects include completion of Utilities’ North Side Storage, Tank, Highway 17 Water Main Relocation, completion of the .75
MGD Wastewater Treatment plant and process of the construction of the 2.0 MGD Wastewater Plant, County Road 769-761 Force Main, Highway 31 Force
Main, and lift stations.


The Capital Project Fund details the cost of general government projects. The Transportation Fund holds the costs for the transportation department. The
Landfill and Utilities section of the Budget hold a list and accounting for each of their respective projects.
PROPRIETARY-ENTERPRISE FUNDS

LANDFILL – In the prior fiscal year, Landfill was budgeted with a transfer from the Operations Fund into the Capital Fund of $ 1,513,832.
This transfer was a budgeting function and did not increase the funding. The funds were merely moved from fund to another. In the current
fiscal year budget, the funds are returned to the Capital Projects funds where it was historically held.

The Landfill received State approval to open Cell 4 at the Landfill during the fiscal year 2006/2007. The cell was in construction when Hurricane Charley hit
DeSoto County in 2004 but the cell construction was postponed and not completed until this past year. The Landfill was six months from full capacity for Cell 3
when the storm occurred. The Cell prematurely closed due to the overwhelming debris issues of the Hurricane. The Landfill was forced to contract
hauling of all debris until Cell 4 could be opened. The financial impact was overwhelming, forcing the Landfill to obtain a $ 1,500,000 ten year loan to finish
construction on Cell 4. With Cell 4 in operation, the Landfill is forecasted to show a healthy year end for the current budget year. Once fund monetary levels are
raised back to historical levels, the intention is to prepay the ten year loan with all excess available funding generated by the Landfill.

Closure of Cell 1, 2, and 3 are underway with anticipation of completion by the end of the current fiscal year. Funds, as mandated by the State, have been set
aside for the closure and the regulator long-term monitoring.

WATER-WASTEWATER UTILITIES


OPERATIONS – Utilities is entering the budget with its Wastewater Treatment plant opening in December of 2008. At that time, budgeted revenues
are adapted conservatively to adapt for future development. Utilities budget its departments by the categories of Water, Wastewater, Administration, and
Field Operations. An overview of the operations is noted below:
                                                                                                                              Sources of Funds




                                                                      Utilitites Operations
                                                                                                                Charges for
                                                                                                                                                 Miscellaneous,
                                                                      Field                                      Services,
                                                                                                                                                     $2,000
                                                                                                                $2,335,878
                                                                    Operations
       Water                     $   1,000,043                        15%
       Wastewater                      602,858
       Administration                  376,242            Administration
                                                                                                Water
       Field Operations                358,734                                                  43%
                                                              16%
                                 $   2,337,877                                                                                   Uses of Funds
                                                                                                                               Equipment
                                                                                                                                  5%


                                                                      Wastewater                                                                   Personnel
                                                                                                                                                     38%
                                                                        26%



                                                                                                                  Operating
                                                                                                                    57%
WATER-WASTEWATER UTILITIES continued

CAPITAL- Capital projects for Utilities have decreased significantly from the prior fiscal year. The decrease is due to completion of several projects for the
department. The significant project completion is the .75 MGD Wastewater Treatment plant scheduled to open in December of 2008. Projects were evaluated
upon a necessity and funding basis to establish priority. Projects for Utilities are noted below:

                                                                                                 Water Capital Sources of Funds

                                                                                       Fund Balance
                                                                                         Forw ard
           Utilitites Water                                                                26%
                                                                                                                                 Capital Impact
                                                                                                                                     Fees
           Hwy 17 Water Main Relocation             $          200,000
                                                                                                                                     34%
           North Side Storage Tank                           1,720,503
           DCI Water Trmt Plant Modifications                1,170,740
           PRMRWSA Water Capital Costs                         200,000                    Misc
                                                                                          0%
           Debt Payments                                       304,082
           Reserves                                            543,802
                                                                                                 Grant
                                                    $        4,139,127                           21%                  Contributions in
                                                                                                                           Aide
                                                                                                                           19%




                                                                                                    Wastewater Sources of Funds
           Utilitites Wastewater                                                                 Fund Balance
           .75 MGD Regional WW Plant                $        3,740,727                             Forw ard
           2.0 MGD Regional WW Plant                         1,408,086                               39%                                 Capital Impact
           CR 769-761 Force Main                             2,458,124                                                                       Fees
           Hwy 17 Force Main Relocate                          200,000                       Misc                                            12%
           Hwy 31 Force Main                                   595,238                       0%
           Geo Lfit Stations                                   300,000
           Debt Payments                                       304,082
           Reserves                                          5,419,973                           Grants
                                                    $       14,426,230                            20%                           Contribution in
                                                                                                                                    Aide
                                                                                                                                    29%
Capital Debt for the Utility System



The Utility System has three debt items at this time which are as follows:




                                                                                                                                                 Amount         Payment
        Loan                             Purpose                          Amount             Issue         Interest       Maturity             Outstanding      Fiscal Yr
                                                                          Issued              Date           Rate          Date               as of 10/01/07    2007/2008


USDA Revenue Bond The bonds were issued for the financing             $    7,986,130          12/12/2005   4.75%         09/01/2045       $         7,986,130   $   473,498
                  and construction of a W/after/Wastewater
                  pipeline for Desoto County designated
                  as Phase I


State of Florida       The bonds were issued for the financing        $    2,845,788          02/14/2005   2.29%         02/14/2035       $         2,845,788   $   144,474
DEP Loan               and construction of a W/after/Wastewater
                       pipeline for Desoto County designated
                       as Phase I


*General Fund-         The funds were issued for the financing        $    2,782,104 Fiscal Year 2006      5.50%      Scheduled -10 yrs   $         1,307,729   $   182,701
DeSoto County          and construction of a Water/Wastewater                                                          (prepay as soon
                       pipeline for Desoto County designated                                                             as possible)
                       as Phase I

*General Fund-      The funds were issued for the financing           $         564,779 Fiscal Year 2006   5.50%      Scheduled - 10 yrs $            564,779   $   100,000
Transportation Fund and construction of a Water/Wastewater                                                             (prepay as soon
                    pipeline for Desoto County designated                                                                as possible)
                    as Phase I


*Item is only to be paid after all obligations to outside agencies are funded
BUILDING DEPARTMENT

Established in 2005/2006 by Florida Statute, the Building Department experiences a small decrease to expenses for $143,269. The reserve account held is
$ 712,105 which is restricted for use as defined by the Florida Statute. Revenues derived for the Building Department are restricted to related expenses.
Any revenues in excess of expenditures for this Department are to be reserved for future qualifying expenses.

TURNER CENTER

The Turner Center will begin its first full year in operation with this Budget. A comparison of the expenditures from 2006/2007 to 2007/2008 is noted below:
The dependency on the General Fund for support is reduced significantly in the current budget.



                                    Sources of Funds                                                                 Uses of Funds

              $800,000                                                                    $900,000
              $700,000                                                                    $800,000
              $600,000                                                                    $700,000
              $500,000                                                                    $600,000
                                                                     2006/2007                                                                        2006/2007
              $400,000                                                                    $500,000
                                                                     2007/2008            $400,000                                                    2007/2008
              $300,000
              $200,000                                                                    $300,000
              $100,000                                                                    $200,000
                                                                                          $100,000
                    $-
                                                                                                $-
                         General Fund   Charge for       Misc
                                                                                                     Personnel Exp    Operating Exp   Equipment Exp
                                         Services




The County has made progressive movement toward strong stability in the aftermath of Hurricane Charley. Although three years have passed after the event,
the damages imposed upon the County Landfill, Utility Construction delays and the destruction of the Turner Center were substantial. However, for the fiscal
year 2007/2008 the areas of concern are stabilized. The Landfill’s new cell is open eliminating costly transporting of waste. The Utility Department’s
Wastewater Treatment plant will open in December of 2007 which promotes a new revenue source. The Turner Center is now open and operating contributing to
economic development and civic activities. Significant budget cuts have been established to place more emphasis on savings countywide. The County is
reducing its debt payments and is not projected to add any new debt in the upcoming year. With the focus on debt reduction and savings, the County is effective
in making every dollar produce the needed benefits and services for the taxpayers of DeSoto County
                                       DeSoto County Board of County Commissioners
                                                     Fund Structure

                                                                   County Fund Structure



         Governmental Funds                                   Proprietary Funds                                                         Agency Funds



                                      General Fund                                         Solid Waste                             Law Enforcement Trust




                                 Special Revenue Funds                                       Utilities




                                   Debt Service Funds                                        Building




                                     Capital Projects                                     Turner Center


Generally, accepted accounting principles (GAAP) provide for the following fund types used by DeSoto County

Governmental Funds: Governmental funds are used to account for tax-supported (governmental) activities

Proprietary Funds: Funds in this category are used to account for a government’s business-type activities. This relates specifically to funds, which are
supported by fees and charges

Agency Funds: These funds are often called Fiduciary Funds. The funds account for resources that are held by the government as a trustee or agent for parties
outside the government and that cannot be used to support the government’s own programs.
                                  DeSoto County Board of County Commissioners
                                       Chart of Governmental Fund Types

                                                     County Fund Structure



                                                         Governmental




  General Fund                     Special Revenue Fund                 Debt Service Funds                Capital Projects


    General                             Transportation                       2002 Revenue Bonds
                                        Public Safety
                                        E-911
                                        Housing
                                        Impact Fee


General Fund – The General Fund is the general operating fund of the County. It used to account for all financial resources and
expenditures except those accounted for in other funds.

Special Revenue Funds –Special Revenue funds are used to account for the proceeds of specific revenue sources, which are
designated or required to finance particular functions

Debt Service Fund - Debts service funds are used to account for the accumulation of revenues for, and the payment of long –term
debt principal, interest and related costs other than debt service accounted for by enterprise funds

Capital Projects Fund – Capital projects funds are used to account for financial resources to be used for the acquisition and
constructions of assets other than assets for the enterprise funds.
                                               County Fund Structure



                         Proprietary Funds                                  Fiduciary Funds



                                          Landfill Operations                Agency Funds
                                             and Landfill
                                            C         i
                                         Water and Wastewater                                 Law Enforcement
                                                Utilities                                          Trust

                                          Building Department


                                           Turner Agra-Civic
                                                Center




Enterprise Funds –are used to account for operations(1) that are financed and operated in a manner similar to private business
enterprise, where the intent of the governing body is that the costs of providing goods or services to the general public on a continuing
basis be financed or recovered primarily through user charges; or (2) where the governing body has decided that periodic
determination of revenues earned, expenses incurred and/or net income is appropriate for capital maintenance, public policy,
management control, accountability or other purposes.

Agency Funds- Agency funds are used to account for assets held by the count as an agent for other governments. Agency funds are
custodial in nature and do not involve measurement of results of operation.
                                                   DeSoto County Debt




Governmental Funds                                                              Proprietary funds

       Special Revenue                                                          Landfill
              Public Safety-Land           $     101, 855                               Cell Construction    $ 1,350,000
              Public Safety-Fire Truck          1,011,110                       Utilities
              Hurricane Funds                   1,000,000                               DEP SRF Loan            2,845,788
       Debt Service Fund                                                                USDA Loan               7,986,130
              2002 Revenue Bonds               19,650,000                               General Fund            1,872,508

                                           $ 21,762,965                                                      $14,204,426



Debt Service Overview

This section provides comprehensive information regarding DeSoto County’s Debt Service (principal and interest related to
Long term debt) for FY 2008, and future years.


DeSoto County has established a practice of paying for all capital projects and capital improvements on a “pay–as-you-go”
basis using current revenues whenever possible. However, if a project or improvement cannot be financed within the current
revenues, long-term debt is recommended. The County considers the cost versus the benefits of financing and only when the benefits
outweigh the costs is the debt recommended. The County also attempts to refinance outstanding debt if it is determined that the
benefit to the County will be realized by reduced interest expense over the remaining life of the debt.
                                                   Debt for DeSoto
                                                        County
                                                 County Fund Structure


                  Governmental                                                         Proprietary Funds




Special Revenue Funds              Debt Service fund                        Landfill                       Utilities




                   Public Safety                       2002 Revenue Bonds                 Landfill Cell                DEP SRF Wastewater
                                                           $19,650,000                    Development                         Loan
                                                                                           $1,350,000                       $2,845,788


                                        Fire Truck                                                                           USDA
                                       $ 1,011,110                                                                            Loan
                                                                                                                           $7,986,130


                               Fire Merger Acquisition                                                                   General Fund
                                        Land                                                                            $1,307,729 Capital
                                     $ 101,855                                                                         $ 564,179 Operating


                 Hurricane Fund
                                                                                       DeSoto County Debt
                                                                                            By Fund
                                                                                                    As of 10/01/07

                                     Interim Funding
                                        $1,000,000
                                                DeSoto County Debt Schedules

                                                           Amount           Issue         Maturity        Amt Outstanding
                     Purpose                               Issued            Date          Date           as of 10/01/2007




This debt was acquired with the merger with the        $      25,262     06/01/2006      04/01/2015   $              22,408
City of Arcadia Fire Department. The land is located
within the city of Arcadia its purpose is to establish
a newly constructed central Fire Station.

This debt was acquired with the merger with the        $      89,565     06/01/2006      04/01/2015   $              79,447
City of Arcadia Fire Department. The land is located
within the city of Arcadia its purpose is to establish
a newly constructed central Fire Station.

This debt is associated with the purchase of          $     1,011,110    11/24/2006      11/24/2021   $            1,011,110
a new ladder fire truck-F114 Bronto Aerial



This debt was acquired to aide the County with        $     1,000,000    10/26/2006      10/26/2007   $            1,000,000
recovery from Hurricane Charley. The funds were
used to cover interim financing while repayments
were applied for with FEMA , the State of Florida,
Insurance, and unrecoverable costs

The Series 2002 Bonds were issued for:                $    24,570,000    02/01/2002      10/01/2022   $          19,650,000
financing, construction and equipping of various
transportation and capital improvements.




This loan was established for the construction of     $     1,500,000      9/28/06       09/28/2016   $            1,350,000
Cell 4 of the DeSoto County Landfill


The Bonds were issued for the financing, constructio $      7,986,130    12/15/2005      09/01/2045   $            7,986,130
of a Water/Wastewater pipeline for DeSoto County
designated as Phase I.

This loan was established for the financing of        $     2,845,788    02/14/2005      02/14/2035   $            2,845,788
construction of the Wastewater pipeline for Desoto
County designated as Phase I

This was an advance from the General Fund for         $     2,782,104   Fiscal Yr 2006                $            1,307,729
construction of the Wastewater pipeline

This debt was an advance for the Operation            $      564,779    Fiscal Yr 2006                $             564,779
of the Utility Department
                                                      $    42,374,738                                 $          35,817,391
Debt Payment
Fiscal Year 2007/2008
                                         Issue
                 Description              Date            Principal                Interest                Total


Governmental Funds

Special Revenue Funds
 Public Safety
  Public Safety-Land-Sec I             06/01/2006    $                 2,322   $               1,495   $             3,817

  Public Safety-Land-Sec II            06/01/2006                      8,231                   5,301                13,532

  Public Safety-Ladder Fire Truck      11/24/2006    $                 9,399   $              85,771   $            95,170

 Hurricane Funds
  Hurricane Loan                       10/26/2006    $                79,505   $              50,000   $           129,505

Debt Service Fund
 Capital Improvement Revenue           02/01/2002    $            935,000      $          938,825      $       1,873,825
  Bonds-Series 2002
                                                     $          1,034,457      $        1,081,391      $       2,115,848

Proprietary Funds

 Landfill
  Suntrust-Solid Waste System Loan     09/28/2006    $            150,000      $              42,894   $           192,894

 Utilitites

   USDA Revenue Bond                     12/1/06     $                74,191   $          399,307      $           473,498

  DEP SRF Loan                         07/15/2006                              $          144,474      $           144,474

  General Fund                       Fiscal 2005/2006 $           251,639      $           31,062      $         282,701
                                                      $         2,544,743      $        2,780,520      $       5,325,263
Lease Payments
Fiscal Year 2007/2008

                                Issue      Maturity     Payment           Total Lease
         Description             Date       Date         Terms          Payment for Year

Governmental Funds

 Transportation
  Gradeall                    07/01/2007   07/01/2012   Quarterly   $              51,812

 Public Safety
  Copier                      05/24/2006   05/24/2009   Monthly     $               3,402


Proprietary Funds

 Landfill
  Compactor                   09/25/2006   10/03/2011   Monthly     $             107,271
  D5 Dozier                   06/02/2005   06/02/2010   Monthly     $              36,770
  Scraper(remaining buyout)   07/04/2007   06/04/2009   Monthly     $              16,364

 Building
  Copier                      05/04/2006   05/04/2009   Monthly     $               3,162

 Utilities
  Copier                      01/21/2005   01/21/2008   Monthly     $               1,188

                                                                    $             219,969
                                      BUDGET SUMMARY
                        DESOTO COUNTY BOARD OF COUNTY COMMISSIONERS
                                    FISCAL YEAR 2007-2008
General Fund      7.0336
Public Safety     .3327
                                                  GENERAL       SPECIAL        CAPITAL     ENTERPRISE      TRUST &      TRANSPORTATION     DEBT        TOTAL
                                                   FUND         REVENUE       PROJECTS       FUNDS         AGENCY            FUND         SERVICE     BUDGET
                                                                 FUNDS          FUND                        FUNDS                          FUND
ESTIMATED REVENUES:
                             Millage Per $1,000       7.0336        0.3327
Taxes:
  Ad Valorem                                      13,035,875       539,312             -              -            -                 -            -   13,575,187
  Sales & Use                                      4,820,393             -             -              -            -                 -            -    4,820,393
  Non-Ad Valorem                                                 1,398,130             -      1,967,565            -                 -            -    3,365,695
  Franchise Fees                                     975,000             -             -              -            -                 -            -      975,000
Intergovernmental Revenue:                                               -             -              -            -                 -            -
  State Rev. Sharing                                 661,179             -             -              -            -                 -            -      661,179
  Race Track Funds                                   314,333             -             -              -            -                 -            -      314,333
  Interlocal funding-City                                          659,327             -              -            -                 -            -      659,327
  Fuel Taxes                                                             -             -              -            -         2,565,014            -    2,565,014
  Grants                                             820,860       109,040     9,021,087        277,314      350,000           150,000            -   10,728,301
Payment in Lieu of Taxes                             580,000             -             -              -            -                 -            -      580,000
Charges for Services                               1,156,726     1,099,982     8,971,500      5,370,878            -            30,000            -   16,629,086
Fines & Forfeitures                                    5,000             -             -              -            -                 -            -        5,000
Excess Fees                                          210,000             -             -              -            -                 -            -      210,000
Loan Proceeds                                                            -             -              -            -                 -            -            -
Miscellaneous Revenues                               288,300        66,370       118,020         38,800      411,450           432,500       50,000    1,405,440
                             TOTAL REVENUE        22,867,666     3,872,161    18,110,607      7,654,557      761,450         3,177,514       50,000   56,493,955
Less 5% (where applicable)                          (814,161)      (87,934)            -        (98,378)     (23,900)         (129,850)           -   (1,154,223)
                   95% of Estimated Revenues      22,053,505     3,784,227    18,110,607      7,556,179      737,550         3,047,664       50,000   55,339,732
Balance Forward                                    4,369,135       334,766     9,294,878      1,023,018    8,114,423           170,496    2,250,701   25,557,417
Transfers                                            555,343     1,484,427     1,635,513        285,630            -         2,812,701    1,823,825    8,597,439
                   GRAND TOTAL ESTIMATED
                     REVENUES & BALANCES          26,977,983     5,603,420    29,040,998      8,864,827    8,851,973         6,030,861    4,124,526   89,494,588
EXPENDITURES / EXPENSES:
General Gov't Services                             7,880,960       235,256    13,834,179      6,584,340    7,810,509                 -            -   36,345,244
Court Services                                       118,280             -             -              -            -                 -            -      118,280
Public Safety                                      9,790,114     4,695,844     1,250,000              -      255,797                 -            -   15,991,755
Physical Environmental                               174,836             -             -              -            -                 -            -      174,836
Transportation                                                           -     3,952,840              -            -         3,508,697            -    7,461,537
Economic Environmental                                                   -             -              -            -                 -            -            -
Human Services                                       883,246             -             -              -            -                 -            -      883,246
Culture & Recreation                               1,437,869             -       500,000              -            -                 -            -    1,937,869
Debt payment                                                       129,505       818,407              -            -                 -    1,873,825    2,821,737
                     SUB. EXPEND/EXPENSES         20,285,305     5,060,605    20,355,426      6,584,340    8,066,306         3,508,697    1,873,825   65,734,504
Reserves                                           2,515,448       167,984     8,060,059      1,327,786      785,667            55,000    2,250,701   15,162,645
                    EXPEND /EXP/ RESERVES         22,800,753     5,228,589    28,415,485      7,912,126    8,851,973         3,563,697    4,124,526   80,897,149
Transfers                                          4,177,230       374,831       625,513        952,701            -         2,467,164            -    8,597,439
                   GRAND TOTAL ESTIMATED
            EXPENSE / RESERVES/ TRANSFERS 26,977,983    5,603,420   29,040,998      8,864,827 8,851,973     6,030,861   4,124,526                     89,494,588
THE TENATIVE, ADOPTED, AND/OR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS PUBLIC RECORD
DeSoto County Board of County Commissioners
Total Budget Summary


                                                  2004/2005           2005/2006           2006/2007           2007/2008
 Fund                                               Actual              Actual             Budget              Budget

  001      General Fund                       $      20,938,410   $      23,908,919   $      26,572,018   $      26,977,983

           Special Revenue Funds
  101       LIHEAP                            $               -   $         108,366   $         145,463   $          87,140
  102       Transportation
             Public Works                     $         135,241   $         162,659   $         222,321   $         556,016
             Operations                       $       7,060,101   $       6,715,342   $       3,237,711   $       3,007,681
             Capital Projects                 $       3,017,870   $       2,730,723   $       5,711,000   $       3,952,840
   103      Gas Taxes                         $       2,564,647   $       2,550,245   $       2,458,422   $       2,467,164
   106      Public Safety                     $       2,259,837   $       2,846,900   $       4,162,118   $       4,609,557
   190      Court Fees(Article V Generated)   $               -   $               -   $               -   $         426,420
 109-129    MSBU Funds                        $           7,458   $          50,059   $          99,025   $         146,072
   133      E-911                             $         231,848   $         360,963   $         213,480   $         169,726
   169      Housing                           $         725,823   $      11,837,080   $      11,108,725   $       8,631,176

  201      Debt Service                       $       4,568,099   $       4,106,664   $       4,178,164   $       4,124,526

  171      Hurricane Charley                  $      10,307,174   $       4,864,822   $               -   $         129,505
  172      Hurricane Wilma                    $               -   $          44,674   $               -   $               -

           Capital Projects
  302        EOC                              $               -   $               -   $       1,430,000   $       1,250,000
             Fire Station                     $               -   $               -   $       4,300,000   $         317,349
             Library                          $               -   $               -   $               -   $         500,000
  306        Impact Fees                      $               -   $          61,425   $       1,270,425   $       1,292,645


           Enterprise Funds
  400       Landfill-Operations               $       1,855,037   $       1,411,284   $       5,261,799   $       3,881,366
  301       Landfill-Capital Projects         $       4,423,830   $       5,514,719   $       2,636,832   $       2,554,643
  410       Water Utilities-Operations        $       1,909,326   $       1,359,815   $       3,122,453   $       2,337,878
  412       Water Utilities-Capital           $               -   $          62,601   $       2,212,258   $       4,139,127
  413       Wastewater Utilities-Capital      $               -   $         748,517   $      20,616,749   $      14,426,230
  414        Utilities Debt                   $               -   $               -   $       6,713,043   $         608,164
  415       Building Department               $               -   $         858,307   $       1,263,000   $       1,651,453
  450       Turner Center                     $          12,826   $         292,220   $         780,000   $         994,130

           Agency Funds
            Law Enforcement Trust Fund        $         133,969   $         264,998   $           6,153   $         255,797
            Law Enforcement Blk Grant         $          26,662   $          12,593   $               -   $               -

                                              $      60,178,158   $      70,873,895   $     107,721,159   $      89,494,588
           Less Transfers                     $       5,298,558   $       4,272,893   $       9,675,216   $       8,597,439
                                              $      54,879,600   $      66,601,002   $      98,045,943   $      80,897,149
DeSoto County Board of County Commissioners
Interfund Summary



   Fund                              Description                        Amount

   001      General Fund-Transfer to Transportation                 $       2,001,157
   001      General Fund-Transfer to Public Works                   $         406,016
   001      General Fund-Transfer to Fire                           $         520,367
   001      General Fund-Transfer to EMS                            $         834,055
   001      General Fund-Transfer to Courts                         $             500
   001      General Fund-Transfer to Disaster Fund                  $         129,505
   001      General Fund-Transfer to Turner Center                  $         285,630
   103      Transportation Gas Taxes to Transportation Oper         $         303,339
   103      Transportation Gas Taxes to Debt Fund                   $       1,823,825
   103      Transportation Gas Taxes to Capital                     $         340,000
   190      Court Fees Fund to General Fund                         $         322,642
   127      Sunnybreeze MSBU to Transportation Fund                 $          35,000
   128      Ogden Acres MSBU to Transportation Fund                 $          11,281
   129      McClelland MSBU to Transportation Fund                  $           5,908
   306      Impact Fees to Public Safety Capital Projects           $          17,349
   400      Landfill to Landfill Capital Projects                   $         120,000
   400      Landfill to Landfill Capital Projects-Cell Const        $         550,000
   410      Utilities Operations to General Fund-Debt Repayment     $         232,701
   410      Utilities Operations to Transportation-Debt Repayment   $          50,000
   412      Utilities Water Transfer to Utility Debt                $         304,082
   413      Utilities Wastewater Transfer to Utility Debt           $         304,082
                                                                    $       8,597,439
General Fund
                                                         General Fund


Constitutional                                    Gen Government                    Gen Government                 Gen Government


                 Prop Appraiser                                Administration                        Countywide                       Legal
                                                                                                      Expenses

                 Tax Collector                                     Administrative                     Economic                       Library
                                                                     Services                        Development

          Supervisor of Elections                                   Purchasing                       Emergency                      Parks and
                                                                                                     Management                     Recreation

                    Sheriff                                        Animal Control                     Extension                     Planning


                                 Sheriff Operations                 Charitable                        Facilities                    Probation
                                                                   Contributions

                              Communication                   Code Enforcement                         Human                        Transfers
                                                                                                      Resources

                 Court Related                                      Community                        Information                    Reserves
                                                                     Services                          Systems

                                  States Attorney


                                 Public Defender
                                                                                               General Fund
                                  Judges Office
                                                                                               Departments
                               Guardian Ad litem


                                 Article V Related
                                       Costs
                                                                                                                         General Fund
Summary of General Fund                                                                    DeSoto County Board of County Commissioners
                                                               REVENUES
                                      Specific                    Non-Specific                      Total                    Expenses               Net Income(Loss)

Elected Officials
 Property Appraiser                                        $                1,009,211       $                1,009,211   $          1,009,211   $                      0
 Tax Collector                    $                    -   $                  508,053       $                  508,053   $            508,053   $                      -
 Sheriff                          $              288,168   $                8,198,832       $                8,487,000   $          8,487,000   $                      -
 Sheriff-Communications           $               62,000   $                  639,240       $                  701,240              $701,240    $                      -
 Supervisor of Elections          $                    -   $                  292,803       $                  292,803   $            292,803   $                      -
 Clerk of Courts                  $               33,000   $                        -       $                   33,000   $             33,000   $                      -
 Courts Expense                   $               91,280   $                        -       $                   91,280   $             91,280   $                      -
                                  $              474,448   $               10,648,139       $               11,122,587   $         11,122,587   $                      0

Departments
 Administration - BOCC            $                  500   $                  929,889       $                  930,389   $            930,389 $                        -
 Administrative Services          $                8,775   $                  584,209       $                  592,984   $            592,984 $                        -
 Animal Control                   $               31,000   $                  333,179       $                  364,179   $            364,179 $                        -
 Charitable Contributions         $                    -   $                  226,000       $                  226,000   $            226,000 $                        -
 Code Enforcement                 $              160,000   $                  242,990       $                  402,990   $            402,990 $                        -
 Community Services               $              143,312   $                  617,168       $                  760,480   $            760,480 $                        -
 Countywide                       $                    -   $                1,644,840       $                1,644,840   $          1,644,840 $                        -
 Economic Development             $                    -   $                  114,678       $                  114,678   $            114,678 $                        -
 Emergency Management                                                                                                                         $                        -
    Operations                    $              129,615   $                     108,080    $                 237,695    $            237,695 $                        -
    Capital                       $                    -                                    $                       -    $                  - $                        -
 Extension                        $                    -   $                     174,836    $                 174,836    $            174,836 $                        -
 Facilities                                                                                                                                   $                        -
    Operations                    $                    -   $                     696,932    $                 696,932    $            696,932 $                        -
    Capital                       $              457,800                                    $                 457,800    $            204,250 $                  253,550
 Human Resources                  $                    -   $                     122,766    $                 122,766    $            122,766 $                        -
 Information Systems              $                    -   $                     174,209    $                 174,209    $            174,209 $                        -
 Legal                            $                    -   $                     190,433    $                 190,433    $            190,433 $                        -
 Library                          $               93,300   $                     194,161    $                 287,461    $            287,461 $                        -
 Parks                                                                                                                                        $                        -
   Operations                     $               62,000   $                     846,408    $                 908,408  $              908,408 $                        -
   Capital Projects               $              242,000   $                           -    $                 242,000  $              242,000 $                        -
   Capital Projects-Contingency                                                                                        $                    - $                        -
 Planning                         $            246,050     $                  151,369       $                  397,419 $              397,419 $                        -
 Probation                        $            360,000     $                  (35,666)      $                  324,334 $              324,334 $                        -
 Purchasing                       $                  -     $                  171,435       $                  171,435 $              171,435 $                        -
                                  $          1,934,352     $                7,487,916       $                9,422,268 $            9,168,718 $                  253,550
Transfers                                                                                   $                        - $            4,177,230 $               (4,177,230)

Reserves                          $                    -   $                2,313,932 $                      2,313,932 $            2,509,449 $                (195,517)
Fund Balance Forward                                                                  $                      4,119,196                        $               4,119,196
TOTAL                             $          2,408,800     $               20,449,987 $                     26,977,983 $           26,977,983 $                       -

                                                                                                                                                                       1
                                                                                                                                                       General Fund
Revenues                                                                                                            DeSoto County Board of County Commissioners

                                                                                                                                   Increase               Revenue      Comments
   TAXES                                             2004-2005           2005/06            2006/07             2007/08               or                 Application
                                                      ACTUAL             ACTUAL             BUDGET             PROPOSED            Decrease
 3110000000    Ad Valorem Taxes                  $       8,506,141   $      9,073,952   $     13,010,099   $      13,035,875   $          25,776
 3126000000    Small County Surcharge            $       1,834,741   $      2,132,003   $      2,181,327   $       2,064,337   $        (116,990)
 3135000000    Franchise Fees                    $         886,699   $      1,095,782   $        820,382   $         975,000   $         154,618
 3150000000    Communications Services Tax       $         216,238   $        231,807   $        234,860   $         208,000   $         (26,860)
                                                                                                                               $               -
TOTAL TAXES                                      $      11,443,819   $     12,533,544   $     16,246,668   $      16,283,212   $          36,544

                                                                                                                                   Increase               Revenue      Comments
LICENSE AND PERMITS                                  2004-2005           2005/06            2006/07             2007/08               or                 Application
                                                      ACTUAL             ACTUAL             BUDGET             PROPOSED            Decrease
  3291000000   Code Enforcement Fines            $           5,086   $         46,668   $        100,000   $         100,000   $               -    Code Enf
  3291700000   Comm Development Dist             $          15,000   $         15,000   $         15,000   $          15,000   $               -    Planning
  3221000000   Construction Permit Fees          $         347,377   $              -   $              -   $               -   $               -    Building
  3291900000   Improvement Plan Review           $               -   $              -   $         50,000   $               -   $         (50,000)   BA to Bldg
  3214000000   Contractor Cert Comp Fees         $          15,980   $         14,940   $              -   $               -   $               -    Building
 321900DEMO    Demolition Fees                                                          $              -   $          10,000                        Code Enf
  3291800000   Dev of Regional Impact DRI Fees   $              -    $              -   $         50,000   $          40,000   $         (10,000)   Planning
  3231000000   Earth Moving Permit Fees          $          2,000    $          8,900   $         12,000   $          15,000   $           3,000    Planning
  3221200000   Flood Permit fees                 $              -    $            850   $              -   $             500   $             500    Planning
  3291002000   Mining Permits                    $              -    $              -   $         50,000   $          10,000   $         (40,000)   Planning
 32900MINEX    Mine Enforcement Fees             $              -    $              -   $              -   $          50,000   $          50,000    Code Enf.
  3291300000   Mobile Home Inspection Fee        $         20,541    $              -   $              -   $               -   $               -    Building Dept
  3212000000   Occupational License Fees         $         51,085    $         30,907   $         35,000   $          45,000   $          10,000    Planning
  3281201000   P.A. Zoning Application Fee       $          3,450    $         12,300   $         10,000   $          12,000   $           2,000    Planning
  3281000000   Site Plan Review Fees             $         37,258    $              -   $              -   $               -   $               -    Planning
  3281100000   Development Site Plan Review      $              -    $              -   $         25,000   $          15,500   $          (9,500)   Planning
  3291600000   Plat Vacation Fee                 $          1,300    $          1,500   $          3,000   $             750   $          (2,250)   Planning
  3293100000   Plat Reviews                      $          9,300    $         16,078   $         12,500   $           7,500   $          (5,000)   Planning
  3221100000   R/O/W Permit fees                 $         27,475    $         29,625   $              -   $               -   $               -    Planning
  3291101000   Reinspection Fees                 $            425    $              -   $              -                       $               -    Building
  3221001000   Sludge Permit Fees                $         49,698    $         36,415   $         45,000   $               -   $         (45,000)   Code Enf
  3221400000   Surcharge Fees                    $          3,819    $              -   $              -                       $               -    Building Dept
  3221300000   Temporary Permit fees             $            431    $          1,150   $              -   $           4,500   $           4,500    Planning
  3281200000   Zoning Application Fee            $        104,308    $        109,316   $         90,000   $          80,000   $         (10,000)   Planning
  3291000000   Zoning Ordinance fees             $             10    $          3,185   $              -   $               -   $               -    Planning
                                                                                                                               $               -
TOTAL LICENSES AND PERMITS REVENUE               $        694,543    $        326,834   $        497,500   $         405,750   $         (91,750)




                                                                                                                                                                                  2
                                                                                                                                                         General Fund
Revenues                                                                                                             DeSoto County Board of County Commissioners

INTERGOVERNMENTAL REVENUE                               2004-2005           2005/06            2006/07             2007/08              OR
                                                         ACTUAL             ACTUAL             BUDGET             PROPOSED           DECREASE
STATE REVENUE SHARING
  3351500000 Alcoholic Beverage License             $           4,524   $          8,226   $          4,000   $          4,000   $              -
  3351300000 Insurance Agency - County License      $          15,089   $         26,603   $         23,000   $         24,000   $          1,000
  3357000000 License Plates-Funds                   $             427   $            433   $            250   $              -   $           (250)    Library
  3357001000 License Plates-Choose Life Funds       $               -   $          4,323   $          1,800   $            200   $         (1,600)
  3351400000 Mobile Home Licenses                   $               -   $              -   $         50,000   $         50,000   $              -
  3359000000 Pari Mutual                            $               -   $              -   $        314,333   $        314,333   $              -     $50,000 in Comm Serv
  3390000000 PR/MRWSA Facility Use                  $         520,000   $        520,000   $        520,000   $        520,000   $              -
  3351800000 1/2 cent Tax Sharing                   $       1,183,490   $      1,296,333   $      1,348,060   $      1,255,117   $        (92,943)
  3351820000 1/2 cent Tax Emergency                 $         875,189   $        899,265   $        778,000   $        900,193   $        122,193
  3351830000 Sales Tax-Fiscally Constrained         $               -   $        167,895   $        526,909   $        392,746   $       (134,163)
  3351200000 State Revenue Sharing                  $         691,892   $        728,499   $        678,713   $        661,179   $        (17,534)
  3390100000 SWFWMD Payment in Lieu                 $         119,195   $         62,293   $         60,000   $         60,000   $              -
  3348300000 Child Dependency Reimbursements        $             554   $            508   $            400   $              -   $           (400)    Court
  3316900000 Child Support Incentives               $           4,240   $         12,235   $          3,500   $          4,500   $          1,000     Court
                                                    $       3,414,600   $      3,726,613   $      4,308,965   $      4,186,268   $       (122,697)
GRANTS
 3346900000    Bureau of Justice (SCAAP)            $              -    $        29,569    $              -   $              -   $              -     Sheriff
 3377020062    Charlotte Harbor NEP - Micro         $              -    $             -    $          1,000   $          1,000   $              -     Parks
 3377020061    Charlotte Harbor NEP                 $              -    $             -    $          3,000   $          3,000   $              -     Parks
 3312000903    Cops in School Grant                 $        198,419    $       144,860    $              -   $              -   $              -     Sheriff
 3348000982    Court House Facilities Grant 982     $        250,000    $             -    $        350,000   $        100,000   $       (250,000)    Facilities
 3349000000    Criminal Alein Assistance            $              -    $             -    $              -   $              -
 3346900965    CSBG-Senior Friendship               $         (1,000)   $        20,150    $         20,150   $         20,150   $               -    County Services
 3315100000    Disaster Relief Reimbursement        $          1,500    $             -    $              -   $              -   $               -
 3349000937    EMP/SLA Grant                        $              -    $             -    $         23,847   $         23,451   $            (396)   Emer Mgmt
 3349000938    EMPA Grant                           $        166,766    $       101,419    $        102,959   $        106,164   $           3,205    Emer Mgmt
 3340000EOC    EOC Facility Grant State             $              -    $             -    $      1,200,000   $              -   $        (100,000)   Emer Mgmt
 3347002007    FBIP                                 $              -    $             -    $              -   $        145,000   $         145,000    Parks
 3347000957    FRDAP Grant #3                       $              -    $       147,500    $              -   $              -   $               -    Parks
 3347000958    FRDAP Grant # 4                      $              -    $        46,000    $              -   $         85,000   $          85,000    Parks
 3346915000    FTA Section 5311 JPA                 $         42,504    $        36,666    $         69,504   $         36,666   $         (32,838)   County Services
 3312001393    HMGP Federal Funding                 $              -    $       182,742    $              -   $              -   $               -    Emer Mgmt
 3342001393    HMGP State (Global) Funding          $              -    $       100,084    $              -   $              -   $               -    Emer Mgmt
 3345002005    Hurricane Hardship Grant             $              -    $       674,465    $              -   $              -   $               -
 3347100972    Library Grant-State Aid              $         86,006    $        87,479    $         85,000   $         84,000   $          (1,000)   Library
 3316200000    LIHEAP Grant                         $         67,947    $             -    $              -   $              -   $               -    Fund 101
 3342000921    Multi-Jurisdictional                 $        112,907    $        59,145    $         36,900   $         53,637   $          16,737    Sheriff
 3317002001    NOAA Grant                           $              -    $        14,205    $              -   $              -   $               -    Parks
  3340000JAG   Office of Criminal Justice JAG)      $              -    $             -    $          6,795   $         14,727   $           7,932    Sheriff
 3312000000    ODP Grant                            $         62,844    $        31,149    $         30,000   $              -   $         (30,000)   Emer Mgmt
 3340000SNG    Sp. Needs Facility Generator Gr      $              -    $             -    $         80,000   $              -   $         (80,000)
 3377002005    SWFWMD Deep Creek Park Grant         $         19,900    $        24,896    $              -   $              -   $               -    Parks
 3377002006    SWFWMD Educational Grant             $              -    $         2,306    $          5,000   $          4,000   $          (1,000)   Parks
 3342000000    Terrorism Prevention Grant           $         24,480    $             -    $              -   $              -   $               -    Sheriff
 3346902000    Transportation Disadvantaged         $         16,777    $         3,747    $         17,249   $         17,500   $             251    County Services
 33170000CF    Urban and Community Forestry Grant   $              -    $        54,384    $        185,000   $              -   $        (185,000)   Parks
  334000VOCA   Sheriff-VOCA Grant                                                          $         43,865   $         43,865   $               -    Sheriff
                                                    $       1,049,050   $      1,760,766   $      2,260,269   $        738,160   $      (1,522,109)
TOTAL INTERGOVERNMENTAL REVENUE                     $       4,463,650   $      5,487,379   $      6,569,234   $      4,924,428   $      (1,644,806)
                                                                                                                                                                             3
                                                                                                                                                          General Fund
Revenues-continued                                                                                                      DeSoto County Board of County Commissioners


                                                                                                                                       INCREASE                 Revenue               Comments
CHARGES FOR SERVICES                                      2004-2005           2005/06           2006/07             2007/08               OR                   Application
                                                           ACTUAL             ACTUAL            BUDGET             PROPOSED            DECREASE
  340000100    Admin Fee-Landfill                     $              -    $             -   $         21,000   $          21,000   $             -
  340200000    Admin Fee-E-911                        $         15,966    $        15,966   $         15,966   $          15,966   $             -
 3400010169    Admin Fee-Housing                      $              -    $             -   $         14,000   $          30,000   $        16,000
  340003000    Admin Fee-Transportation               $        622,486    $             -   $              -   $               -   $             -
 3400000415    Admin Fee -Building                    $              -    $             -   $         55,000   $          50,000   $        (5,000)
 3400000101    Admin Fee LIHEAP                       $              -    $             -   $          7,272   $          18,996   $        11,724     Comm Serv             Admin Fee to Comm Serv
  346400000    Animal Control Fees                    $         22,445    $        21,045   $         20,000   $          25,000   $         5,000     Animal
 3412000000    Auditing Fees                          $          3,601    $         3,600   $          3,600   $               -   $        (3,600)                          See Pr/Audit Fees
 3472500000    Camping Fees                           $          1,100    $         8,580   $          8,000   $          13,000   $             -     Parks
 3417041000    Civil Fees                             $         21,270    $        21,726   $         18,000   $          21,000   $         3,000     Sheriff
 3481400000    Clerk of Courts Fees                   $        234,178    $       115,345   $              -   $               -                                             See Fund 190
 3415300000    Clerk's Excess fees                    $              -    $       205,161   $              -   $               -   $              -    Court
 3415301000    Clerk's Excess Title fees              $         99,252    $        99,295   $              -   $          42,000   $         42,000
 3600007074    Concession Income                      $              -    $             -   $              -   $           1,000   $          1,000    Parks
 3414000000    Copies & Miscellaneous                 $              -    $             -   $              -   $           3,700   $              -
 3414000000    Copies & Miscellaneous-Admin           $          9,308    $         5,536   $         16,000   $             500   $        (15,500) Admin
 3414000001    Copies & Miscellaneous-Library         $              -    $             -   $              -   $           3,200   $          3,200  Library
 3415200IWF    IWF Services                           $              -    $             -   $         28,500   $          28,500                     Sheriff
 3413000000    Map Fees                               $            183    $           371   $          1,000   $             300   $           (700) Planning
 3415400000    Medical Examiner's Excess Fees         $          1,520    $         1,255   $          1,520   $           1,500   $            (20)
 3471001000    Non-tax Sales-Library                  $          7,284    $         7,209   $          5,000   $           6,100   $          1,100 Library
 3400000113    Pr/Audit Fee- Golden Melody            $            534    $           534   $            534   $             713   $            179 Admin Svc
 3400000115    Pr/Audit Fee-Lake Suzy Lighting Distri $            784    $           784   $            784                $656   $           (128) Admin Svc
 3400000127    Pr/Audit Fee- Sunnybreeze Rd District $             387    $           387   $            387   $           2,000   $          1,613 Admin Svc
 3400000114    Pr./Audit Fee Harlem Hts               $            283    $           283   $            283   $             460   $            177 Admin Svc
 3400000109    Pr./Audit Fee-Kings Crossing           $          1,817    $         1,817   $          1,817   $           2,217   $            400 Admin Svc
 3400000129    Pr./Audit Fee-McClelland Rd District $              779    $           779   $            779   $             778   $             (1) Admin Svc
 3400000128    Pr/Audit. Fee-Ogden Acres Rd District $           1,090    $         1,090   $          1,090   $             722   $           (368) Admin Svc
 3400000105    Pr./Audit Fee-Peace River Lighting Dis $            125    $           125   $            125   $             573   $            448 Admin Svc
 3400000116    Pr./Audit Fee-Spring Lake              $            522    $           522   $            522   $             656   $            134 Admin Svc
 3472502000    Program Activity Fees                  $              -    $             -   $          5,000   $          20,000   $         15,000 Parks
 3415600000    Property Appr-Excess Fees              $         39,987    $        15,185   $         10,000   $          10,000   $              -
 3472000000    Recreation Camp Fees                   $              -    $             -   $              -   $          17,000   $         17,000 Parks
 3472501000    Rent - County Complexes                $              -    $             -   $          1,000   $           3,000   $          2,000 Parks
 3415250000    Sheriff's Excess Comm Fees             $         53,551    $        53,789   $              -   $               -   $              -
 3415200000    Sheriff's Excess Fees                  $        197,762    $       201,143   $        201,143   $               -   $       (201,143)
 3414908000    Sheriff -School Board Supplement       $              -    $             -   $         48,439   $          48,439   $              - Sheriff
 3472505000    Skate Park Revenue                     $              -    $             -   $              -   $               -   $              -
 3415500000    SOE-Excess Fees                        $            275    $         6,849   $              -   $               -   $              -
 3415100000    Tax Collector-Excess Fees              $        128,276    $       104,750   $        428,041   $         200,000   $       (228,041)
 3472000000    Vessel Registration Fees               $         13,942    $        14,810   $         12,000   $          12,000   $              - Parks
  3482300317   C of C Crime Prevention Fees           $              -    $        11,484   $         17,232   $               -   $        (17,232)                         Moved to Fund 190
 3489305031    C of C Court Facility                                      $        51,413   $         86,250   $               -   $         12,362 Facilities               Moved to Fund 190
  3486200320   C of C Incarceration Fees              $               -   $         1,198   $          2,436   $               -   $         (2,436) Sheriff                 Moved to Fund 190
  3489000135   Cof C Local Ordinance 135              $               -   $             -   $              -   $               -   $         (2,527)




                                                                                                                                                                                                      4
                                                                                                                                                 General Fund
Revenues-continued                                                                                            DeSoto County Board of County Commissioners


                                                                                                                            INCREASE               Revenue             Comments
CHARGES FOR SERVICES continued                   2004-2005           2005/06            2006/07             2007/08            OR                Application
                                                  ACTUAL             ACTUAL             BUDGET             PROPOSED         DECREASE
  3480000LGT C of C Local Gov Trust          $               -   $          1,724   $          2,527   $              -   $        (2,527) Sheriff               Moved to Fund 190
  3489210415 C of C Court Innovation         $               -   $          7,554   $              -   $              -   $             -                        Moved to Fund 190
  3489220415 C of C Legal Aid                $               -   $          7,554   $         12,000   $              -   $       (12,000)                       Moved to Fund 190
  3489230415 C of C Law Library              $               -   $          7,554   $         12,000   $              -   $       (12,000)                       Moved to Fund 190
  3489240415 C of C Teen Court               $               -   $          7,554   $         12,000   $              -   $       (12,000)                       Moved to Fund 190
  3485205030 C of C Drivers Ed               $               -   $          9,462                                                                                Moved to Fund 190
  3486801000 County Work Program             $          69,520   $         75,100   $         60,000   $        60,000    $                - Probation
  3486800000 Probation Alternative           $         284,588   $        345,235   $        280,000   $       300,000    $           20,000 Probation
TOTAL CHARGES FOR SERVICES                   $       1,832,815   $      1,433,768   $      1,411,247   $       960,976    $         (450,271)                                        -

                                                                                                                              INCREASE               Revenue           Comments
FINES & FORFEITURES                              2004-2005           2005/06            2006/07             2007/08              OR                Application
                                                  ACTUAL             ACTUAL             BUDGET             PROPOSED           DECREASE
  3510000000 Judgments and Fines             $          14,176   $             18   $         15,000   $             -    $         (15,000)
 35400000AC Animal Control Fines             $               -   $              -   $         10,000   $         5,000    $          (5,000) Animal
  3510005062 C of C Radio Comm Fines         $               -   $         27,175   $         47,000   $             -    $         (47,000) Sheriff-Comm        Moved to Fund 190
  3515000008 C of C Technology Fee           $               -   $         51,888   $         82,000   $             -    $         (82,000) Court               Moved to Fund 190
  3590000000 Other Fines and Forfeits        $           5,800   $          1,500   $          8,000   $             -    $          (8,000)
TOTAL FINES AND FORFEITURES                  $          19,976   $         80,581   $        162,000   $         5,000    $        (157,000)



                                                                                                                            INCREASE             Revenue               Comments
MISCELLANEOUS REVENUES                           2004-2005           2005/06            2006/07           2007/08              OR               Application
                                                  ACTUAL             ACTUAL             BUDGET           PROPOSED           DECREASE
  3611000000 Interest                        $          67,063   $        150,016   $         65,000   $       215,000    $       150,000
  3611003000 Interest-Parks                  $               -   $              -   $          5,000   $             -    $        (5,000) Parks
  3620000000 Rental Revenues                 $               -   $              -   $         26,000
  3693000000 Sale of Surplus                 $          54,665   $          6,480   $         15,000   $         2,500    $          (12,500)
  3699000000 Animal Control Donations        $          13,571   $            654   $          1,000   $         1,000    $                - Animal
  3699200000 Insurance Reimbursement         $           9,860   $          2,513   $              -   $             -    $                -
  3699400000 Miscellaneous Revenue           $           5,865   $         17,108   $         30,000   $        20,000    $          (10,000)
 369900PLAN Miscellaneous Revenue-Planning   $               -   $              -   $          3,000   $             -    $           (3,000) Planning
  3699300000 Sheriff's Misc. Revenue         $          17,537   $         40,652   $         32,791   $        45,000    $           12,209 Sheriff
  3699400000 Clerk's Misc Revenue            $             283   $              -   $              -   $             -    $                -
  3699900000 Utility Reimbursement           $           2,424   $          5,252   $          4,800   $         4,800    $                -
TOTAL MISCELLANEOUS REVENUES                 $         171,268   $        222,675   $        182,591   $       288,300    $          105,709




                                                                                                                                                                                         5
                                                                                                                                                General Fund
Revenues-continued                                                                                             DeSoto County Board of County Commissioners


                                                                                                                               Increase             Revenue            Comments
TRANSFERS FROM OTHER FUNDS                         2004-2005           2005/06            2006/07            2007/08              or               Application
                                                    ACTUAL             ACTUAL             BUDGET            PROPOSED           Decrease
  3810000102 Transfer-Transportation           $              -    $             -    $             -                      $              -
  3810000107 Transfer-Court Facilities         $         69,141    $             -    $             -                      $              -
  3810000141 Transfer-Local Housing            $         35,000    $        35,000    $             -                      $              -
  3810000151 Transfer-Pari-Mutual              $         49,872    $        44,785    $             -                      $              -
  3810000302 Transfer-Construction Projects    $        111,922    $       314,275    $             -                      $              -
  3810000400 Transfer-Landfill                 $              -    $       125,000    $             -                      $              -
  3810000600 Transfer-Loc Govt Crim Just       $              -    $        39,169    $             -                      $              -
  3810000601 Transfer-Loc. Law Enf. Trust      $          2,100    $             -    $         6,153   $              -   $         (6,153) Sheriff
  3810000171 Transfer from Hurricane Fund      $              -    $             -    $             -
  3810000190 Transfer from Court Generated     $              -    $             -    $             -   $       322,642    $        322,642 Sheriff,Comm,Ct,     From Fund 190-Court
  3810000410 Transfer from Utilitites                                                                   $       232,701    $        232,701
  3899000000 Interfund Transfers                                                      $       175,000   $       104,500    $        (70,500) Facilities, Clerk
TOTAL OTHER SOURCES                            $        268,035    $       558,229    $       181,153   $       659,843    $        478,690

                                                                                                                           INCREASE                 Revenue            Comments
MISCELLANEOUS NON-OPERATING REVENUE                2004-2005           2005/06            2006/07          2007/08            OR                   Application
                                                    ACTUAL             ACTUAL             BUDGET          PROPOSED         DECREASE
  3900000000 Less 5%                           $               -   $              -   $     (1,111,297) $      (814,160) $       297,137
  3990000000 Fund Balance Forward General      $       2,044,304   $      3,265,910   $      2,600,000 $      4,119,196 $      1,519,196
  3990000982 Fund Balance Forward Facilities                                                            $       249,938
 39900COURT Fund Balance Forward Courts                                               $          7,923
TOTAL MISC. NON OPERATING REVENUE              $       2,044,304   $      3,265,910   $      1,496,626 $      3,554,974 $      2,058,348
                                                                                                                         $             -
Less Interfund Transfers                                                              $       (175,000) $      (104,500) $        70,500
TOTAL REVENUES                                 $      20,938,410   $     23,908,919   $     26,572,019 $     26,977,983 $        405,964




                                                                                                                                                                                       6
                                                                                                          General Fund
Expenses                                                                          DeSoto County Board of County Commissioners
Department or Office                           2004/2005           2005/06            2006/07         2007/08      Changes             Changes
                                                Actual             Actual             Budget         Proposed         +/(-)             by %
Elected Officials

    Clerk of Courts                        $          60,922   $         62,071 $           67,500 $         33,000   $    (34,500)        -51.11%
    Courts                                 $          73,488   $         96,850 $          156,669 $         91,280   $    (65,389)        -41.74%
    Property Appraiser's Office            $         769,263   $        814,344 $          955,658 $      1,009,211   $     53,553           5.60%
    Sheriff's Communications Office        $         586,460   $        629,970 $          691,478        $701,240    $      9,762           1.41%
    Sheriff's Office                       $       6,323,487   $      6,995,500 $        8,018,358 $      8,487,000   $    468,642           5.84%
    Supervisor of Elections Office         $         270,636   $        282,656 $          280,758 $        292,803   $     12,045           4.29%
    Tax Collector's Office                 $         370,013   $        381,708 $          516,610 $        508,053   $     (8,557)         -1.66%
Departments
    Administration-BOCC                    $         830,203   $        813,118   $        967,400   $      930,389  $      (37,011)        -3.83%
    Administrative Services Department     $         461,464   $        463,929   $        563,909   $      592,984  $       29,075          5.16%
    Animal Control Department              $         246,412   $        312,957   $        383,437   $      364,179  $      (19,258)        -5.02%
    Charitable Contributions               $          97,083   $        186,500   $        226,000   $      226,000  $            -          0.00%
    Code Enforcement Department            $          10,380   $        259,884   $        554,997   $      402,990  $     (152,007)       -27.39%
    County Services Department             $         528,684   $        745,007   $        803,410   $      760,480  $      (42,930)        -5.34%
    Non-Departmental Expenses              $         967,910   $        979,500   $      1,526,404   $    1,644,840  $      118,436          7.76%
    Economic Development Department        $             141   $         67,196   $         91,661   $      114,678  $       23,017         25.11%
    Emergency Management Department/EMPA   $         258,233   $        527,618   $        257,811   $      237,695  $      (20,116)        -7.80%
    Extension Office                       $         179,094   $        135,350   $        250,305   $      174,836  $      (75,469)       -30.15%
    Facilities Maintenance Department      $         780,050   $        813,871   $      1,214,850   $      901,182  $     (313,668)       -25.82%
    Human Resources Department             $         101,239   $        109,773   $        129,701   $      122,766  $       (6,935)        -5.35%
    Information Systems Department         $              49   $        101,105   $        165,000   $      174,209  $        9,209          5.58%
    Legal Department                       $         121,279   $        175,767   $        188,756   $      190,433  $        1,677          0.89%
    LIHEAP -moved to Fund 101              $          70,655   $              -   $              -   $            -  $            -          0.00%
    Library                                $         243,490   $        221,905   $        301,361   $      287,461  $      (13,900)        -4.61%
    Parks & Recreation                     $         602,643   $      1,494,983   $      1,531,418   $    1,254,908  $     (276,510)       -18.06%
    Planning Department                    $       1,001,021   $        411,554   $        528,644   $      397,419  $     (131,225)       -24.82%
    Probation Department                   $         210,792   $        230,888   $        308,736   $      324,334  $       15,598          5.05%
    Purchasing Department                  $         143,211   $        138,812   $        187,385   $      171,435  $      (15,950)        -8.51%
    Transfers                                     $2,310,976          $857,578          $4,795,773       $4,177,230  $     (618,543)       -12.90%
    Reserves                               $               -   $              -                                      $            -          0.00%
                 Court Funds                                                                        $             - $             -          0.00%
                 Facilities                                                       $        62,000   $       253,550 $       191,550        308.95%
                 Library                                                          $        20,610   $        20,610 $             -          0.00%
                 Restricted                                                                         $       121,681 $       121,681          0.00%
                 Unreserved                                                       $      1,000,420 $      2,113,608 $     1,113,188        111.27%
    Interfund Transfers                                                           $       (175,000) $      (104,500) $       70,500        -40.29%
                                                                                                                     $            -
                                                                                                                     $            -
     Total Expenses                        $      17,619,279 $       18,310,394 $       26,572,019 $     26,977,983 $       405,965




                                                                                                                                                 7
Constitutional Offices


   Property Appraiser
     Tax Collector
 Supervisor of Elections
         Sheriff
    Clerk of Courts
         Courts




                           8
                                                                                                                                    General Fund
Property Appraiser-Newt Keen                                                                      DeSoto County Board of County Commissioners


 Fund 001                    Revenues                   2004/05           2005/06           2006/07             2007/08            Changes
 Dept. 2203                                              Actual            Actual           Budget             Proposed              +/(-)           Comments
                General Revenue                     $       769,263   $       814,344   $        955,658   $      1,009,211    $        53,553
                MSTU                                $        16,546   $        17,461   $         21,077   $         19,628    $        (1,449)
                SWFWMD                              $        18,133   $        19,088   $         22,827   $         27,108    $         4,281
                Peace River Basin                   $         8,379   $         8,820   $         10,548   $         12,527    $         1,979
                       Total Revenues               $       812,321   $       859,713   $      1,010,110   $      1,068,474    $        58,364
 Fund 001                  Expenses                     2004/05           2005/06           2006/07             2007/08            Changes
 Dept. 2203                                              Actual            Actual           Budget             Proposed              +/(-)           Comments
  5131100000    Property Appraiser Salary           $        88,187   $        89,682   $        94,154    $         99,562    $         5,408
  5131200000    Employee Salaries                   $       349,368   $       362,076   $       425,203    $        425,688    $           485
  5131400000    Overtime                            $             -   $        11,607   $        11,350    $          6,000    $        (5,350)
                Employee Benefits                   $       166,065   $       178,074   $       236,021    $        246,583    $        10,562
                    Personnel Expenses              $       603,620   $       641,439   $       766,728    $        777,833    $        11,105
  5134800000    Advertising                         $         1,450   $         1,935   $         1,892    $          4,000    $         2,108
  5133102000    Appraisal Services                                                                         $         41,000    $        41,000
  5133200000    Audit Services                      $         6,938   $         2,744   $        13,242    $         10,000    $        (3,242)
  5133401000    Contracted /Professional Services   $        27,820   $        25,419   $        22,815    $          9,000    $       (13,815)
  5133103000    EDP Services                                                                               $         47,608    $        47,608
  5135200000    Gasoline & Oil                      $         3,868   $         3,869   $         3,783    $          4,000    $           217
  5133100000    Legal Services                                                                             $         45,000    $        45,000
  5133400000    Mapping Services                                                                           $         30,000    $        30,000
  5134900000    Miscellaneous Expenses              $        40,708   $        39,755   $        43,604    $              -    $       (43,604)
  5134601000    Office Equipment Maintenance        $         2,901   $         2,902   $         2,838    $          3,000    $           162
  5135100000    Office Supplies                     $        11,603   $        11,607   $        11,350    $         12,000    $           650
  5134101000    Postage & Freight                   $         7,094   $         8,231   $         8,103    $          9,405    $         1,302
  5134700000    Printing                            $         2,417   $         2,418   $         2,365    $          2,500    $           135
  5135400000    Publications/Dues/Training          $         5,186   $         5,168   $         6,538    $          9,510    $         2,972
  5134401000    Rentals & Leases                    $         7,213   $         7,216   $         7,397    $          7,920    $           523
  5134100000    Telephone                           $         8,316   $         7,255   $         7,094    $          7,500    $           406
  5134000000    Travel/Training                     $         4,835   $         4,646   $         4,541    $          6,198    $         1,657
  5613460000    Vehicle Repair and Maintenance      $         5,802   $         6,771   $         6,621    $          7,000    $           379
                    Operations Expenses             $       136,151   $       129,936   $       142,183    $        255,641    $       255,641
  5136400000    Equipment                           $        29,492   $        38,133   $        42,018    $         25,000    $       (17,018)
                    Capital Expenses                $        29,492   $        38,133   $        42,018    $         25,000    $       (17,018)
  5809901000    Emergency Contingency               $             -   $         4,836   $         4,729    $         10,000    $         5,271
                Non-Operating Expenses              $             -   $         4,836   $         4,729    $         10,000    $         5,271
Budget Funding Other than General Fund                                                                     $        (59,263)
                       Total Expenses               $       769,263   $       814,344   $       955,658    $      1,009,211    $        53,553    11.81% Increase from PY




                                                                                                                                                                            9
                                                                                                                                  General Fund
Tax Collector-Kathryn Hill                                                                        DeSoto County Board of County Commissioners


 Fund 001                   Revenues                    2004/05           2005/06           2006/07            2007/08           Changes
 Dept. 2304                                              Actual            Actual           Budget            Proposed             +/(-)           Comments
               General Revenue                      $       370,013   $       381,708                                        $             -
                Fees Generated by BOCC:
                 Ad Valorem-BOCC                                                        $       268,939   $        260,382   $        (8,557)
                 Ad Valorem -School Bd Portion                                          $       247,671   $        247,671   $             0
                                                    $       370,013   $       381,708   $       516,610   $        508,053   $        (8,557)
                Fee Generated by Other Funds
                 EMS -MSTU                                                              $        10,236   $         10,247   $            11
                 Solid Waste Collection MSBU                                            $        37,050   $         40,258   $         3,208
                 Solid Waste MSBU                                                       $        17,670   $         15,724   $        (1,946)
                 Fire Rescue MSBU-County                                                $        30,579   $         31,998   $         1,419
                 Fire Rescue MSBU-City                                                                    $          5,528
                 Miscellaneous MSBU                                                     $         3,036   $          3,036   $             0
                 Other Fees                         $       305,726   $       412,370   $       215,621   $        277,623   $        62,002
               Fees Sub Total                       $       305,726   $       412,370   $       314,192   $        384,415   $        70,223
                         Total Revenue              $       675,739   $       794,078   $       830,802   $        892,468   $        61,666
 Fund 001                  Expenses                     2004/05           2005/06           2006/07            2007/08           Changes
 Dept. 2304                                              Actual            Actual           Budget            Proposed             +/(-)
  5131100000   Tax Collector                        $        92,715   $        96,593   $        96,593   $         99,384   $         2,791
  5131200000   Employee Salaries                    $       286,018   $       337,668   $       323,928   $        334,928   $        11,000
  5131400000   Overtime                             $         1,500   $         1,500   $         6,500   $          1,500   $        (5,000)
               Employee Benefits                    $       140,097   $       187,973   $       207,490   $        218,845   $        11,355
                   Personnel Expenses               $       520,330   $       623,734   $       634,511   $        654,657   $        20,146
  5134800000   Advertising                          $         9,000   $         9,000   $         9,000   $          9,000   $             -
  5133401000   Contracted & Professional Services   $        13,700   $        13,700   $        41,603   $         16,000   $       (25,603)
  5134601000   Maintenance Contracts                $        69,827   $        76,037   $        59,677   $         89,716   $        30,039
  5134900000   Miscellaneous Expenses               $         1,082   $         1,082   $         1,500   $          1,082   $          (418)
  5135100000   Office Supplies                      $        20,000   $        22,000   $        24,200   $         24,200   $             -
  5134101000   Postage                              $        20,000   $        20,000   $        23,611   $         20,000   $        (3,611)
  5135400000   Publications and Dues                $         3,800   $         4,180   $         5,500   $          4,180   $        (1,320)
  5134100000   Telephone                            $        11,000   $        11,000   $        11,000   $         11,000   $             -
  5134000000   Travel & Training                    $         7,000   $        13,345   $        13,345   $         12,500   $          (845)
                   Operations Expenses              $       155,409   $       170,344   $       189,436   $        187,678   $        (1,758)
  5136400000   Equipment                            $             -   $             -   $             -                      $             -
                   Capital Expenses                 $             -   $             -   $             -   $              -   $             -
               Total Expense per DOR Budget         $       675,739   $       794,078   $       823,947   $        842,335   $        18,388

Funding Other than General Fund                     $       (305,726) $       (412,370) $       (307,337) $       (334,282) $        (26,945)
                          Total Expense             $        370,013 $         381,708 $         516,610 $         508,053 $          (8,557)   1% Increase from PY




                                                                                                                                                                      10
                                                                                                                      General Fund
Supervisor of Elections-Mark Negley                                               DeSoto County Board of County Commissioners


Fund 001                 Revenues              2004/05           2005/06          2006/07            2007/08          Changes
Dept. 2506                                      Actual            Actual          Budget            Proposed            +/(-)          Comments
              General Fund                 $      270,636    $      282,656   $      280,758    $       292,803   $       12,045
                   Total Revenues          $      270,636    $      282,656   $      280,758    $       292,803   $       12,045
Fund 001                 Expenses              2004/05           2005/06          2006/07            2007/08          Changes
Dept. 2506                                      Actual           Budget           Budget            Proposed            +/(-)
 5191100000   S.O.E.Salary                 $       79,014    $       78,193   $       80,538    $        83,000   $        2,462
 5191200000   Regular Salaries             $       49,488    $       51,177   $       53,224    $        53,224   $            -
 5191400000   Overtime                     $        4,000    $        4,000   $        4,000    $         5,000   $        1,000
 5192100000   FICA                         $       10,000    $       10,000   $       10,000    $        10,000   $            -
 5192200000   Retirement                   $       15,500    $       17,000   $       17,000    $        17,000   $            -
 5192300000   Health Insurance             $       13,356    $       15,226   $       17,510    $        17,510   $            0
 5192301000   Dental Insurance             $            -    $            -   $            -    $           674   $          674
 5192400000   Workers Compensation         $            -    $            -   $        4,920    $         4,920   $            -
              Employee Benefits            $       38,856    $       42,226   $       49,430    $        50,104   $          674
                 Personnel Expenses        $      171,358    $      175,596   $      187,192    $       191,328   $        4,136
 5194800000   Advertising                  $        3,240    $        3,900   $        4,000    $         4,500   $          500
 5194401000   Lease Agreements             $        2,000    $            -   $            -    $             -   $            -
 5194601000   Maintenance Agreements       $       11,436    $       13,386   $       15,586    $        16,500   $          914
 5194900000   Miscellaneous Charges        $       64,028    $       48,000   $       50,000    $        55,000   $        5,000
 5195100000   Office Supplies              $        3,600    $        3,600   $        3,960    $         3,650   $         (310)
 5196300000   Poll Building Improvements   $            -    $       10,000   $            -    $             -   $            -
 5194101000   Postage                      $        2,750    $        3,150   $        3,700    $         4,200   $          500
 5194700000   Printing                     $        2,200    $        2,200   $        2,200    $         2,200   $            -
 5195400000   Publications & Dues          $        2,000    $        3,000   $        3,300    $         3,300   $            -
 5193400000   Repairs and Maintenance      $        2,400    $        2,400   $        4,400    $         4,400   $            -
 5194100000   Telephone                    $        3,624    $        4,024   $        4,000    $         4,025   $           25
 5194000000   Travel & Training            $        2,000    $        2,200   $        2,420    $         2,200   $         (220)
                 Operations Expenses       $       99,278    $       95,860   $       93,566    $        99,975   $        6,409
 5196400000   Equipment                    $             -   $       11,200   $             -   $         1,500   $        1,500
                Capital Expenses           $             -   $       11,200   $             -   $         1,500   $        1,500
                   Total Expenses          $      270,636    $      282,656   $      280,758    $       292,803   $       12,045    4.29% Increase from PY




                                                                                                                                                             11
                                                                                                                                 General Fund
Sheriff Vernon Keen                                                                             DeSoto County Board of County Commissioners


Fund 001                   Revenues                 2004/05            2005/06            2006/07             2007/08           Changes
Dept.2508                                            Actual             Actual            Budget             Proposed             +/(-)               Comments
              General Fund                      $      5,948,874   $      6,685,142   $      7,901,677   $      8,198,832   $       297,155
 3346900000   Bureau of Justice (SCAAP)         $              -   $         29,569   $              -   $              -   $             -
 3312000903   Cops in Schools                   $        198,419   $        144,860   $              -   $              -   $             -
 3342000921   Multi-Jurisdictional              $        112,907   $         59,145   $         36,900   $         53,637   $        16,737
3340000JAG    Office of Criminal Justice JAG)   $              -   $              -   $          6,795   $         14,727   $         7,932
 3342000000   Terrorism Prevention Grant        $         24,480   $              -   $              -   $              -   $             -
334000VOCA    VOCA Grant                        $              -   $              -   $         43,865   $         43,865   $             -
                 Total Grants                   $        335,806   $        233,574   $         87,560   $        112,229   $        24,669
 3482300317   C of C Crime Prevention Fees      $              -   $         11,484   $         17,232   $              -   $       (17,232)   moved to Fund 190
 3486200320   C of C Incarceration Fees         $              -   $          1,198   $          2,436   $              -   $        (2,436)   moved to Fund 190
 3480000LGT   C of C Local Gov Trust            $              -   $          1,724   $          2,527   $              -   $        (2,527)   moved to Fund 190
 3810000190   Transfer from Fund 190-Courts     $              -   $              -   $              -   $         33,000   $        33,000    received from Fund 190
 3417041000   Civil Fees                        $         21,270   $         21,726   $         18,000   $         21,000   $         3,000
                 Total Court Gen Fees           $         21,270   $         36,132   $         40,195   $         54,000   $        13,805
 3415200000   School Board Supplement                                                 $         48,439   $         48,439   $             -
 3342500IWF   Inmate Welfare Fund                                                     $         28,500   $         28,500   $             -
 3694020000   Sheriff Sale of Surplus           $             -    $             -    $              -                      $             -
 3699300000   Sheriff's Misc. Revenue           $        17,537    $        40,652    $         32,791   $         45,000   $        12,209
                                                $        17,537    $        40,652    $         32,791   $        121,939   $        89,148
3810000601    Local Law Enf. Trust              $         2,100    $             -    $          6,153   $              -   $        (6,153)
3810000600    Local Gov't Criminal Justice      $             -    $        39,169    $              -   $              -   $             -
                        Total Transfers         $         2,100    $        39,169    $         6,153    $              -   $        (6,153)


                     Total Revenues             $      6,323,487   $      6,995,500   $      8,068,376   $      8,487,000   $       418,624




                                                                                                                                                                        12
                                                                                                                                     General Fund
Sheriff Vernon Keen                                                                                DeSoto County Board of County Commissioners


Fund 001                     Expenses                  2004/05            2005/06            2006/07             2007/08            Changes
Dept.2508                                               Actual             Actual            Budget             Proposed              +/(-)            Comments
 5211100000   Sheriff's Salary                     $        100,684   $        104,893   $        107,970   $        111,149 $            3,179
 5211200000   Salaries                             $      2,929,397   $      3,392,265   $      3,609,977   $      3,819,562 $          209,585
 5211300000   SRO Expense                                                                $         48,439                    $          (48,439)
 5211400000   Overtime                             $              -   $              -   $              -   $         30,000 $           30,000
              Employee Benefits                    $      1,328,965   $      1,689,549   $      2,155,208   $      2,285,390 $          130,182
                       Personnel Expenses          $      4,359,046   $      5,209,977   $      5,921,594   $      6,216,101 $          294,507
 5215200001   Article V Expense                    $              -   $         19,580   $              -   $         50,584 $           50,584
 5214602000   Building Maintenance                 $         30,000   $         39,250   $         38,000   $         38,191 $              191
 5219105903   Cops in School Expense               $        196,076   $              -   $              -   $              - $                -
 5215400000   Education & Training                 $              -   $              -   $              -   $              - $                -
 5215200000   Operational Expenses                 $      1,153,375   $      1,440,485   $      1,436,581   $      1,688,116 $          251,535
 5218100000   Fl Criminal Alien Assistance         $              -   $         29,569   $              -   $              - $                -
 5215202000   Inmate Housing                       $              -   $              -   $        100,000   $        100,000 $                -
 5233102005   Inmate Medical Expenses              $         37,206   $              -   $              -   $              - $                -
 5213500000   Investigations                       $         20,000   $         40,000   $         40,000   $         40,000 $                -
5213200IWF    IWF Expense                                                                $         28,500                    $          (28,500)
 5214601000   Maintenance Agreements               $        35,000    $        35,000    $        169,250   $        173,250 $            4,000
 5219105921   Multi-Jurisdictional Grant Expense   $       112,804    $             -    $         36,965   $              - $          (36,965)
 5219102007   Office of Criminal Justice(JAG E)                                                             $         14,727
 5214906000   SCAAP Expenses                       $             -    $              - $           22,183
 5215201000   Supplemental Budget Expense          $           500    $              - $                - $                - $                -
 5215203000   Terrorist Prevention                 $         6,568    $              - $                - $                - $                -
521350VOCA    VOCA Grant                                                               $           43,865                    $          (43,865)
                      Operations Expenses          $      1,591,529   $      1,603,884 $        1,915,344 $        2,104,868 $          189,524
 5216400000   Sheriff's Equipment                  $        345,000   $        171,639 $          171,420 $          207,000 $           35,580
 5216405110   Terrorism Equipment                  $         17,912   $              - $                - $                - $                -
                         Capital Expenses          $        362,912   $        171,639 $          171,420 $          207,000 $           35,580
 5219901000   Reserve for Contingency              $          5,000   $          5,000 $            5,000 $            5,000 $                -
 5239907000   Reserve for Jail                     $          5,000   $          5,000 $            5,000 $            5,000 $                -
                         Total Reserves            $         10,000   $         10,000 $           10,000 $           10,000 $                -
                      Total Expenses               $      6,323,487   $      6,995,500   $      8,018,358   $      8,537,969    $       519,611 14.63% Increase from PY
5219999000    Proposed BOCC Reduction                                                                       $        (50,969)
              Proposed Sheriff Expense                    6,323,487          6,995,500          8,018,358          8,487,000            468,642    2.05% Increase from PY




                                                                                                                                                                          13
                                                                                                                                    General Fund
Communications 911                                                                                DeSoto County Board of County Commissioners


Fund 001                  Revenues                 2004/05             2005/06             2006/07              2007/08            Changes
Dept. 2507                                          Actual             Budget              Budget              Proposed              +/(-)             Comments
              General Revenue                  $         586,460   $         602,795   $         644,478   $        639,240    $        (5,238)
35100005062   Radio Service Charges (courts)   $               -   $          27,175   $          47,000   $              -    $       (47,000) moved to Fund 190
              Transfer from Fund 190-Courts    $               -   $               -   $               -   $         62,000    $        62,000 received from Fund 190
                          Total Revenues       $         586,460   $         629,970   $         691,478   $        701,240    $         9,762
Fund 001                  Expenses             2004/05             2005/06             2006/07             2007/08                 Changes
Dept. 2507                                     Actual              Budget              Budget              Proposed                  +/(-)
 5251200000   Salaries                         $         363,982   $         391,000   $         402,326   $        408,120    $         5,794 15 employees
 5251400000   Overtime                         $               -   $               -   $          15,000   $         15,000    $             -
              Employee Benefits                $         153,378   $         167,370   $         202,552   $        206,520    $         3,968
                  Personnel Expenses           $         517,360   $         558,370   $         619,878   $        629,640    $         9,762
 5256020000   Activation and Recurring         $           3,200   $           3,200   $           3,200   $           3,200   $             -
 5256030000   PAD Cad Maintenance              $           1,100   $           1,100   $           1,100   $           1,100   $             -
 5253400000   Contracted Services              $           4,800   $           4,800   $           4,800   $           4,800   $             -
 5254601000   Maintenance Agreements           $          10,200   $          10,200   $          10,200   $          10,200   $             -
 5255100000   Office Supplies                  $           1,000   $           1,000   $           1,000   $           1,000   $             -
 5255200000   Operating Supplies               $          14,150   $          14,150   $          14,150   $          14,150   $             -
 5254600000   Repair & Maintenance             $             650   $             650   $             650   $             650   $             -
 5254401000   Tower Lease                      $           9,000   $           9,000   $           9,000   $           9,000   $             -
 5255400000   Training                         $           4,200   $           4,200   $           4,200   $           4,200   $             -
 5254000000   Travel                           $             500   $             500   $             500   $             500   $             -
 5254300000   Utilities                        $          15,300   $          17,800   $          17,800   $          17,800   $             -
                  Operating Expenses           $          64,100   $          66,600   $          66,600   $          66,600   $             -
 5256400000   Equipment                        $           5,000   $           5,000   $           5,000   $           5,000   $             -
                  Capital Expenses             $           5,000   $           5,000   $           5,000   $           5,000   $             -
                  Total Expenses               $         586,460   $         629,970   $         691,478   $        701,240    $         9,762 9.12% Increase from PY
              Proposed BOCC Reduction
              Proposed Communication Expense                                           $         691,478           $701,240    $         9,762    2.17% Increase from PY




                                                                                                                                                                        14
                                                                                                                                General Fund
Court Expenditures                                                                               DeSoto County Board of County Commissioners


 Fund 001                 Revenues                     2004/05           2005/06           2006/07            2007/08          Changes
                                                        Actual            Actual           Budget            Proposed            +/(-)               Comments
              General Fund Revenues                                  $         2,003   $        34,769   $             -   $       (34,769)
 3348300000   Child Dependency Reimbursements      $           554   $           508   $           400   $             -   $          (400)
 3316900000   Child Support Incentives             $         4,240   $        12,235   $         3,500   $         4,500   $         1,000
 3515000008   C of C Technology Fee                $             -   $        51,888   $        82,000   $             -   $       (82,000)   moved to Fund 190
 3489210415   C of C Court Innovation              $             -   $         7,554   $             -   $             -   $             -    moved to Fund 190
 3489220415   C of C Legal Aid                     $             -   $         7,554   $        12,000   $             -   $       (12,000)   moved to Fund 190
 3489230415   C of C Law Library                   $             -   $         7,554   $        12,000   $             -   $       (12,000)   moved to Fund 190
 3489240415   Co of C Teen Court                   $             -   $         7,554   $        12,000   $             -   $       (12,000)   moved to Fund 190
              Transfer from 190                    $             -   $             -   $             -   $        86,780   $        86,780    received from Fund 190
              Total Courts Revenues                $         4,794   $        96,850   $       156,669   $        91,280   $       (65,389)



Fund 001                  Expenses                     2004/05           2005/06           2006/07            2007/08          Changes
Dept 2407              State's Attorney                 Actual            Actual           Budget            Proposed            +/(-)               Comments
 6323400000   Contracted & Professional Services   $             -   $             -   $         5,000   $         5,000   $             -
 6326400000   Equipment                            $         1,641   $         1,864   $        12,500   $        12,500   $             -
 6325100000   Office Supplies                      $            39   $           476   $         2,500   $         2,500   $             -
 6324200000   Postage                              $           500   $             -   $             -   $             -   $             -
 6324600000   Repairs & Maintenance                $           350   $           200   $         2,000   $         2,000   $             -
 6324100000   Telephone/Communications             $         6,229   $         6,342   $         6,500   $         6,500   $             -
              Total State Attorney                 $         8,759   $         8,882   $        28,500   $        28,500   $             -



Fund 001                 Expenses                      2004/05           2005/06           2006/07            2007/08          Changes
Dept 2408              Public Defender                  Actual            Actual           Budget            Proposed            +/(-)               Comments
 6335100000   Office Supplies                      $           203   $             -   $         2,880   $           480   $        (2,400)
 6334200000   Postage                              $           500   $             -   $             -   $             -   $             -
 6334600000   Repairs & Maintenance                $             -   $             -   $         3,500   $         5,000   $         1,500
 6334100000   Telephone/Communications             $         2,730   $         2,882   $         6,000   $         6,000   $             -
 6336600000   Software Updates                     $             -   $             -   $             -   $         3,000   $         3,000
 6336400000   Equipment                            $         5,480   $         4,752   $         2,200   $        10,300   $         8,100
              Total Public Defender                $         8,913   $         7,634   $        14,580   $        24,780   $        10,200




                                                                                                                                                                       15
                                                                                                                             General Fund
Court Expenditures                                                                          DeSoto County Board of County Commissioners
Fund 001                   Expenses              2004/05           2005/06            2006/07        2007/08       Changes
Dept.2409                 County Judge            Actual            Actual            Budget        Proposed         +/(-)          Comments
 6014400000   Lease Equipment                $         2,374   $              -   $         3,000   $         3,000     $              -
 6015100000   Office Supplies                $         1,659   $         5,024    $         7,500   $         7,500     $              -
 6015400000   Publications/Dues              $         5,051   $             -    $             -   $             -     $              -
 6014100000   Telephone/Communications       $         3,154   $         4,787    $         5,000   $         5,000     $              -
                 Operations Expenses         $        12,238   $         9,811    $        15,500   $        15,500     $              -
 6016400000   Equipment                      $         1,800   $         3,703    $         7,500   $        11,500     $          4,000
                 Capital Expenses            $         1,800   $         3,703    $         7,500   $        11,500     $          4,000
              Total County Judge             $        14,038   $        13,514    $        23,000   $        27,000     $          4,000



Fund 001                   Expenses              2004/05           2005/06            2006/07            2007/08            Changes
Dept.2406                 Circuit Court           Actual            Actual            Budget            Proposed              +/(-)              Comments
 6184904000   Witness Fees                   $            (8) $              -    $             -   $              -    $               - No longer funded by BCC
 6213102000   Attorney Fees                  $         3,200 $               -    $             -   $              -    $               -
 6813102000   Attorney Fees JV               $         8,362 $               -    $             -   $              -    $               -
                    Total Circuit Courts     $        11,554   $             -    $             -   $              -    $               -



Fund 001                Expenses                 2004/05           2005/06            2006/07            2007/08            Changes
Dept. 2410       Court Imposed Expenses           Actual            Actual            Budget            Proposed              +/(-)              Comments
 5194900CFG   BCC Expense                  $           4,175   $             -    $             -   $             -     $              -
 6015200008   Technical Operating Supplies $           3,903   $           686    $             -   $             -     $              -
 6098100415   Teen Court Subsidies         $           8,230   $        11,010    $        12,000   $   Transferred
                                                                                                                  -    to Fund 190
                                                                                                                        $        (12,000)
  617300000   Courts Interpreter           $               -                      $             -   $             -     $              -
 7124900415   Court Innovations            $               -   $           400    $        12,000   $             -     $        (12,000)
 7136300008   Tech Building Improvements   $               -   $        32,112    $             -   $             -     $              -
 7153100415   Legal Aid                    $               -   $             -    $        12,000   $             -     $        (12,000)
 7694905030   Driver Educations            $               -   $             -    $        31,589   $             -     $        (31,589)
 7136400008   Technical Equipment          $           4,460   $             -    $             -   $             -     $              -
 7146600415   Law Library Expense          $           9,456   $        16,240    $        12,000   $             -     $        (12,000)
              Total Court Imposed Expenses $          30,224   $        60,448    $        79,589   $             -     $        (79,589)



Fund 001                Expenses                 2004/05           2005/06            2006/07            2007/08            Changes
Dept. 2411           Guardian Ad Litem            Actual            Actual            Budget            Proposed              +/(-)              Comments
 6854100000   Telephone                      $             -   $           322    $         2,000   $         2,000     $               -
 6854400000   Rentals and Leases             $             -   $         6,050    $         8,400   $         8,400     $               -
 6854900000   Miscellaneous Expenses         $             -                      $           600   $           600     $               -
                                             $             -   $         6,372    $        11,000   $        11,000     $               -

              Total Courts Expenditures      $        73,488   $        96,850    $       156,669   $        91,280     $         (65,389)    45.57% Dec from PY


                                                                                                                                                                    16
                                                                                                                                General Fund
Clerk of Courts-Mitzi McGavic                                                                    DeSoto County Board of County Commissioners


Fund 001                  Revenues                     2004/05           2005/06           2006/07            2007/08          Changes
Dept 2306                                               Actual            Actual           Budget            Proposed            +/(-)             Comments
              General Fund                         $        60,922   $       (143,090) $        67,500   $             -   $       (67,500)
 3810000190   Transfer from Fund 190-Courts        $             -                                       $        33,000   $        33,000
 3415300000   Clerk's Excess Fees                  $             -   $       205,161   $             -   $             -   $             -

                                                   $        60,922   $        62,071   $        67,500   $        33,000   $       (34,500)
Fund 001                  Expenses                     2004/05           2005/06           2006/07            2007/08          Changes
Dept 2306                                               Actual            Actual           Budget            Proposed            +/(-)             Comments
 6043201000   Contracted & Professional Services   $         9,418   $             -   $        10,000   $             -   $       (10,000)
 6044401000   Lease Agreements                     $         6,329   $         1,831   $        50,000   $        25,000   $       (25,000)
 6044401000   Maintenance Agreements               $        36,674   $        50,278   $             -   $             -   $             -
 6045100000   Office Supplies                      $         1,138   $           510   $             -   $             -   $             -
 6044100000   Telephone                            $         7,363   $         8,048   $         7,500   $         8,000   $           500
                 Operations Expenses               $        60,922   $        60,667   $        67,500   $        33,000   $       (34,500)
 6046400000   Capital Equipment                    $             -   $         1,404   $             -   $             -   $             -
                 Capital Expenses                  $             -   $         1,404   $             -   $             -   $             -
              Total Clerk of Courts                $        60,922   $        62,071   $        67,500   $        33,000   $       (34,500)   51.11% Decrease from PY




                                                                                                                                                                    17
Board of County Commissioners
         Departments




                                18
               DeSoto County Board of County Commissioners
                   Annual Operating and Capital Budget
                          Fiscal Year 2007/2008




Commissioner District 1                Commissioner District 2              Commissioner District 3
   T. Felton Garner                       Jerry G Hill                          Delma Allen




                    Commissioner District 4               Commissioner District 5
                      Elton A Langford                      Ronald P Neads

                                                                                                      19
                                                                                                                                 General Fund
Administration                                                                                   DeSoto County Board of County Commissioners

Fund 001                  Revenues                     2004/05           2005/06           2006/07            2007/08           Changes
Dept 2601                                               Actual            Actual           Budget            Proposed             +/(-)                  Comments
              General Fund                         $       830,203   $       813,118   $       966,900   $        929,889   $        (37,011)
 3414000002   Copies                               $         9,308   $         5,536   $        16,000   $            500   $        (15,500)
                        Total Revenues             $       839,511   $       818,654   $       982,900   $        930,389   $        (52,511)
Fund 001                  Expenses                     2004/05           2005/06           2006/07            2007/08           Changes
Dept 2601                                               Actual            Actual           Budget            Proposed             +/(-)
 5121100000   Commissioners Salaries               $       148,015   $       154,281   $       160,453   $        157,320   $         (3,133)
 5121200000   Salaries                             $       340,027   $       326,275   $       337,021   $        263,046   $        (73,975)
 5121400000   Overtime                             $         2,276   $         3,731   $         3,500   $          3,500   $              -
              Employee Benefits                    $       186,935   $       192,249   $       219,833   $        190,323   $        (29,510)
                  Personnel Expenses               $       677,253   $       676,536   $       720,807   $        614,189   $       (106,618)
 5123400000   Contracted Services                  $        22,626   $        22,291   $        22,000   $          5,000   $        (17,000)
 5124000000   Travel & Training                    $        37,475   $        22,485   $        40,000   $         24,000   $        (16,000)
 5124100000   Telephone                            $        12,072   $        10,302   $        15,000   $         12,000   $         (3,000)
 5124200000   Constitutional Postage                                                   $        15,000   $         10,000   $         (5,000)
 5124600000   Repair & Maintenance                 $             -   $           206   $         1,000   $          6,000   $          5,000
 5124601000   Maintenance Agreements               $         1,080   $           696   $         1,500   $          3,000   $          1,500
 5124700000   Printing                             $         6,033   $           546   $        10,000   $          5,200   $         (4,800)
 5124900000   Miscellaneous                        $         2,893   $         4,868   $        10,272   $          4,500   $         (5,772)
 5124800000   Advertising                          $        11,257   $         6,004   $        13,000   $         10,000   $         (3,000)
 5124904000   Filing Fees                          $             -   $            61   $             -   $              -   $              -
 5124990000   Social/Civic Expenses                $         3,746   $         3,738   $         5,000   $          5,000   $              -
 5125100000   Office Supplies                      $        34,604   $        19,094   $        25,000   $         23,000   $         (2,000)
 5125101000   Board Room Office Expenses           $             -   $             -   $             -   $              -   $              -
 5125201000   Gas & Oil                            $            32   $             -   $             -   $          1,000   $          1,000
 5123100000   Professional Services                $             -   $         2,430   $        30,000   $        175,000   $        145,000    Jail $75,000, MSBU $75,000
 5125400000   Publications, Dues & Subscriptions   $        15,758   $        12,257   $        40,821   $         20,000   $        (20,821)   FAC $3,872,S.C.C.
 5125480000   Public Relations                     $           268   $             -   $         5,000   $          2,500   $         (2,500)
                  Operations Expenses              $       147,844   $       104,978   $       233,593   $        306,200   $         72,607
 5126300000   Infrastructure                       $             -   $             -   $             -   $              -
 5126400000   Equipment                            $         1,036   $        27,130   $         8,000   $          6,000   $         (2,000)
 5126405000   Boardroom Equipment                  $         4,069   $         4,474   $         5,000   $          4,000   $         (1,000)
                  Capital Expenses                 $         5,106   $        31,604   $        13,000   $         10,000   $         (3,000)
                          Total Expenses           $       830,203   $       813,118   $       967,400   $        930,389   $        (37,011)




                                                                                                                                                                             20
                                                                                                                                                           General Fund
Administration                                                                                                         DeSoto County Board of County Commissioners

                                             Revenue Trend                                                                                     Expenditure Trend
MISSION
  $1,200,000                                                                                            $900,000
                                                                                                        $800,000
   $1,000,000
                                                                                                        $700,000
    $800,000                                                                                            $600,000                                                                                   Personnel
                                                                                      General Fund      $500,000                                                                                   Operating
    $600,000                                                                           Copies
                                                                                                        $400,000                                                                                   Capital

    $400,000                                                                                            $300,000
                                                                                                        $200,000
    OBJECTIVES
KEY$200,000
                                                                                                        $100,000

           $-                                                                                                 $-
                2003/2004       2004/2005   2005/2006   2006/2007   2007/2008                                        2003/2004   2004/2005     2005/2006    2006/2007    2007/2008
                  Actual          Actual      Actual     Budget     Proposed                                           Actual      Actual        Actual      Budget      Proposed


NOTE FOR GRAPH:                                                                                      SUMMARY                     2003/2004      2004/2005      2005/2006      2006/2007        2007/2008
Deputy Administrator position was removed from 2005/2006, 2006/2007, and 2007/2008                                                Actual         Actual         Actual         Budget          Proposed
budget. Economic Development Director was removed from Administration in 2004/2005                   Revenues
and established as its own department.                                                                General Fund               $   965,558   $    830,203   $    813,118   $       966,900   $    929,889
                                                                                                      Copies                     $         -   $      9,308   $      5,536   $        16,000   $        500
                                                                                                                                 $   965,558   $    839,511   $    818,654   $       982,900   $    930,389
DEPARTMENT SUMMARY                                                                                   Expenses
The department is comprised of the five Commissioners, the Administrator, their executive             Personnel                  $   772,184   $    677,253   $    676,536   $       720,807   $    614,189
aide and staff. The Board sets laws for the County and approves policies regarding County             Operating                  $   181,893   $    147,844   $    104,978   $       233,593   $    306,200
operations. The Administrator's primary responsibility is to efficiently and effectively              Capital                    $    11,481   $      5,106   $     31,604   $        13,000   $     10,000
implement the goals and policies of the Board, and as Chief Financial Officer, to provide                                        $   965,558   $    830,203   $    813,118   $       967,400   $    930,389
an acceptable level of service while maintaining a solid financial position. The Administrator
is also directly responsible for the operation all Board of County Commissioners departments.        PERSONNEL SUMMARY
                                                                                                      Positions
                                                                                                      Commissioners                   5              5              5                 5               5
OBJECTIVE:
* Establish policies and measures to promote the general welfare of the County and the                Administrator                  1               1              1                 1               1
  health and safety of its residents                                                                  Deputy Administrator           1               1
* Provide leadership and direction to County departments and the County's various programs           *County Coordinator             1               1             1/2               1/2             1/2
  in order to facilitate efficient and cost-effective delivery of services                            Economic Dev Director          1
* Enacting resolutions necessary for the proper governing of the County's affairs                     P.I. Coordinator               1               1              1                 1               1
                                                                                                      Office Manager                 1               1              1                 1               1
EQUIPMENT OUTLAY FOR CURRENT BUDGET:                                                                  Transcription Secretary        1               1              1                 1               1
                                                                                                      Legal Secretary                1
                            $                 6,000 Miscellaneous                                     Administrtive Assistant        1               1              1                 1               1
                            $                 4,000 Miscellaneous Board Room                          Staff Assistant                1
                            $                10,000                                                                                  15              12             10               10              10

                                                                                                     *Half a position funded by Housing Department
                                                                                                                                                                                                             21
                                                                                                                          General Fund
Economic Development                                                                      DeSoto County Board of County Commissioners

Fund 001                  Revenues            2004/05             2005/06           2006/07            2007/08           Changes        Comments
Dept 2603                                      Actual              Actual           Budget            Proposed             +/(-)
              General Fund                $               -   $       133,137   $        91,661   $        114,678   $        23,017
                       Total Revenues     $               -   $       133,137   $        91,661   $        114,678   $        23,017
Fund 001                 Expenses             2004/05             2005/06           2006/07            2007/08           Changes
Dept 2603                                      Actual              Actual           Budget            Proposed             +/(-)
 5151200000   Regular Salaries            $               -   $        43,651   $        48,880   $         67,997   $        19,117
 5151400000   Overtime                    $               -   $             -   $             -   $              -   $             -
              Employee Benefits           $               -   $        18,061   $        16,880   $         26,681   $         9,801
                 Personnel Expenses       $               -   $        61,712   $        66,088   $         94,678   $        28,590
 5154800000   Advertising                 $               -   $           163   $         2,500   $          2,000   $          (500)
 5153400000   Contracted Services         $               -   $             -   $         5,000   $          5,000   $             -
 5154900000   Miscellaneous Expenses      $               -   $           103   $         1,073   $          1,000   $           (73)
 5155100000   Office Supplies             $               -   $           350   $         3,000   $          2,000   $        (1,000)
 5154700000   Printing                    $               -   $            60   $         2,000   $          2,000   $             -
 5155400000   Pub, Dues & Subscriptions   $               -   $             -   $             -   $          1,000   $         1,000
 5154100000   Telephone                   $             141   $         1,809   $         2,000   $              -   $        (2,000)
 5154000000   Travel & Training           $               -   $         2,007   $         5,000   $          5,000   $             -
                 Operation Expenses       $             141   $         4,492   $        20,573   $         18,000   $        (2,573)
 5156400000   Equipment                   $               -   $           992   $         5,000   $          2,000   $        (3,000)
                 Capital Expenses         $               -   $           992   $         5,000   $          2,000   $        (3,000)
                     Total Expenses       $             141   $        67,196   $        91,661   $        114,678   $        23,017




                                                                                                                                                   22
                                                                                                                                                               General Fund
Economic Development                                                                                                 DeSoto County Board of County Commissioners

                                            Revenue Trend                                                                                        Expenditure Trend
MISSION
  $140,000                                                                                              $100,000
                                                                                                         $90,000
  $120,000
                                                                                                         $80,000
  $100,000                                                                                               $70,000
                                                                                                                                                                                                     Personnel
                                                                                                         $60,000
   $80,000                                                                                                                                                                                           Operating
                                                                                      General Fund       $50,000
                                                                                                                                                                                                     Capital
   $60,000                                                                                               $40,000

   $40,000                                                                                               $30,000
KEY OBJECTIVES                                                                                           $20,000
   $20,000
                                                                                                         $10,000
        $-                                                                                                    $-
              2003/2004     2004/2005     2005/2006       2006/2007      2007/2008                                 2003/2004     2004/2005       2005/2006     2006/2007    2007/2008
                Actual        Actual        Actual         Budget        Proposed                                    Actual        Actual          Actual       Budget      Proposed


NOTE FOR GRAPH:                                                                                      SUMMARY                     2003/2004        2004/2005        2005/2006     2006/2007       2007/2008
                                                                                                                                  Actual           Actual           Actual        Budget         Proposed
                                                                                                     Revenues
                                                                                                      General Fund             $             -   $             -   $   133,137   $      91,661   $    114,678
DEPARTMENT SUMMARY
The Economic Development department focuses on maximizing the opportunity for desirable                                        $             -   $             -   $   133,137   $      91,661   $    114,678
business and industry appeal, expansion and retention. Predictably, this focus will maximize         Expenses
employment opportunities for County residents and will aid in balancing economic development          Personnel                $             -   $             -   $    61,712   $      66,088   $     94,678
with environmental and other quality-of-life objectives.                                              Operating                $             -   $           141   $     4,492   $      20,573   $     18,000
                                                                                                      Capital                  $             -   $             -   $       992   $       5,000   $      2,000
                                                                                                                               $             -   $           141   $    67,196   $      91,661   $    114,678
OBJECTIVES:
* To provide a liaison between the business community and the Board of County Commissioners

* Seek and utilize all opportunities of sound economic development within the guidelines of the
  County's Master plan.


                                                                                                     PERSONNEL SUMMARY
EQUIPMENT OUTLAY FOR CURRENT BUDGET:                                                                  Economic Dev Director                            1                1
                                                                                                     * Economic Dev Specialist                         1
                          Miscellaneous               $               2,000.00
                                                                                                                                     0                 2                1               0               0

                                                                                                     *Position eliminated in 2006/2007




                                                                                                                                                                                                            23
                                                                                                                       General Fund
Administrative Services-Finance                                                        DeSoto County Board of County Commissioners


Fund 001                  Revenues           2004/05           2005/06           2006/07            2007/08           Changes
Dept 7137                                     Actual            Actual           Budget            Proposed             +/(-)                 Comments
              General Fund               $       455,142   $       465,571   $       532,128   $        584,209   $        52,081
              MSBU Processing Fees       $         6,321   $         6,321   $         6,321   $          8,775   $         2,454
                      Total Revenues     $       461,463   $       471,892   $       538,449   $        592,984   $        54,535
Fund 001                  Expenses           2004/05           2005/06           2006/07            2007/08           Changes
Dept 7137                                     Actual            Actual           Budget            Proposed             +/(-)
 5131200000   Regular Salaries           $       226,447   $       234,023   $       293,463   $        312,678   $        19,215    Moved Admin Asst from Purch
 5131400000   Overtime                   $        17,242   $         7,358   $         3,500   $          2,500   $        (1,000)
              Employee Benefits          $        87,451   $        85,133   $       119,809   $        132,606   $        12,797
                 Personnel Expenses      $       331,140   $       330,342   $       416,772   $        445,284   $        28,512
 5134904000   Bank Service Fees          $             -   $             -   $           600   $          1,200   $           600
 5133200000   Audit Services             $        79,500   $        90,000   $        95,000   $        110,000   $        15,000
 5133400000   Contracted Services        $         3,150   $         1,800   $         3,210   $          1,000   $        (2,210)
 5134000000   Travel & Training          $         8,527   $         2,758   $         4,000   $          2,200   $        (1,800)
 5134100000   Telephone                  $         2,640   $         1,956   $         2,850   $          2,000   $          (850)
 5134200000   Postage                    $           821   $         4,418   $         3,000   $          2,000   $        (1,000)
 5134601000   Maintenance Agreements     $         1,658   $         2,111   $         9,690   $         10,000   $           310    A.C.S. agreement,J.M.Todd
 5134700000   Printing & Publish         $         1,298   $         1,137   $         2,000   $          1,000   $        (1,000)
 5134901000   Misc. Expenses             $           434   $           716   $         2,500   $          1,000   $        (1,500)
 5134903000   Advertising                $         1,749   $           578   $         5,500   $          3,000   $        (2,500)
 5134910800   Reimbursable MSBU Exp.     $             -   $             -   $             -   $            500   $           500
 5135100000   Office Supplies            $        13,481   $        13,090   $        11,500   $          9,500   $        (2,000)
 5135400000   Publication, Dues, & Sub   $         8,093   $         5,923   $         2,000   $          2,800   $           800
                 Operations Expenses     $       121,351   $       124,487   $       141,850   $        146,200   $         4,350
 5136400000   Equipment                  $         8,973   $         9,100   $         5,287   $          1,500   $        (3,787)   replacement computer
                 Capital Expenses        $         8,973   $         9,100   $         5,287   $          1,500   $        (3,787)
                    Total Expenses       $       461,464   $       463,929   $       563,909   $        592,984   $        29,075 7.21% Increase from PY




                                                                                                                                                                   24
                                                                                                                             General Fund
Administrative Services-Purchasing                                                           DeSoto County Board of County Commissioners

Fund 001                  Revenues                 2004/05           2005/06           2006/07            2007/08           Changes
Dept. 7147                                          Actual            Actual           Budget            Proposed             +/(-)              Comments
              General Fund                     $       143,211   $       172,003   $       212,845   $        171,435   $       (41,410)
                 Total Revenues                $       143,211   $       172,003   $       212,845   $        171,435   $       (41,410)
 Fund 001                 Expenses                 2004/05           2005/06           2006/07            2007/08           Changes
 Div. 7147                                          Actual            Actual           Budget            Proposed             +/(-)
 5131200000   Regular Salaries                 $        83,210   $        79,794   $        99,561   $         98,098   $        (1,463) moved position to Finance
 5131400000   Overtime                         $         1,125   $           589   $         1,500   $          2,500   $         1,000
              Employee Benefits                $        27,957   $        34,379   $        45,824   $         45,337   $          (487)
                 Personnel Expenses            $       112,292   $       114,762   $       146,885   $        145,935   $          (950)
 5134903000   Advertising                      $           319   $           262   $           700   $          1,250   $           550
 5133400000   Contracted Services              $         4,365   $         6,738   $         7,500   $          4,000   $        (3,500)
 5134601000   Maintenance Agreements           $         1,937   $         1,571   $         3,350   $          2,000   $        (1,350)
 5134901000   Miscellaneous Expenses           $           611   $           681   $           500   $            500   $             -
 5135100000   Office Supplies                  $        10,551   $         5,764   $         7,250   $          7,000   $          (250)
 5134200000   Postage                          $           372   $           282   $         1,200   $            750   $          (450)
 5134700000   Printing                         $           280   $           285   $         2,000   $          1,000   $        (1,000)
 5135400000   Publication/Dues/Subscriptions   $         2,875   $         2,038   $         4,500   $          2,000   $        (2,500)
 5134100000   Telephone                        $         3,287   $         2,117   $         3,000   $          2,000   $        (1,000)
 5134000000   Travel & Training                $         5,205   $         2,308   $         7,500   $          3,500   $        (4,000)
                 Operation Expenses            $        29,803   $        22,046   $        37,500   $         24,000   $       (13,500)
 5136400000   Equipment                        $         1,116   $         2,004   $         3,000   $          1,500   $        (1,500) replacement computer
                 Capital Expenses              $         1,116   $         2,004   $         3,000   $          1,500   $        (1,500)
                 Total Expenses                $       143,211   $       138,812   $       187,385   $        171,435   $       (15,950) 20.99% decrease from PY




                                                                                                                                                                     25
                                                                                                                                                               General Fund
Administrative Services - Finance                                                                                          DeSoto County Board of County Commissioners

                                            Revenue Trend                                                                                         Expenditure Trend
MISSION
  $700,000                                                                                                 $500,000
                                                                                                           $450,000
   $600,000
                                                                                                           $400,000
   $500,000                                                                                                $350,000
                                                                                                                                                                                                     Personnel
                                                                                        General Fund       $300,000
   $400,000                                                                                                                                                                                          Operating
                                                                                                           $250,000
                                                                                         MSBU                                                                                                        Capital
   $300,000                                                                                                $200,000
   $200,000                                                                                                $150,000
KEY OBJECTIVES                                                                                             $100,000
   $100,000
                                                                                                            $50,000
         $-                                                                                                      $-
               2003/2004     2004/2005    2005/2006       2006/2007   2007/2008                                         2003/2004   2004/2005     2005/2006    2006/2007   2007/2008
                 Actual        Actual       Actual         Budget     Proposed                                            Actual      Actual        Actual      Budget     Proposed


NOTE FOR GRAPH:                                                                                          SUMMARY                    2003/2004      2004/2005      2005/2006     2006/2007        2007/2008
Purchasing department was separated from Finance and Budget for reporting purposes                                                    Actual         Actual         Actual       Budget          Proposed
in the fiscal year 2004/2005                                                                             Revenues
                                                                                                          General Fund         $        560,271   $    455,142   $    465,571   $      532,128   $    584,209
DEPARTMENT SUMMARY                                                                                        MSBU Processing Fees $          6,318   $      6,321   $      6,321   $        6,321   $      8,775
The Administrative Services Department is a consolidation of Finance, Purchasing and MSBU                                      $        566,589   $    461,463   $    471,892   $      538,449   $    592,984
financial and processing applications. Primary responsibilities include processing of all financial      Expenses
related data and information, all payroll processing, regulated procurement of goods and services
for the County, and the processing of all MSBU districts for the tax roll.                                Personnel                 $   397,234   $    331,140   $    330,342   $      416,772   $    445,284
                                                                                                          Operating                 $   152,173   $    121,351   $    124,487   $      141,850   $    146,200
                                                                                                          Capital                   $    17,182   $      8,973   $      9,100   $        5,287   $      1,500
                                                                                                                                    $   566,589   $    461,464   $    463,929   $      563,909   $    592,984
OBJECTIVES
*To provide financial management assistance to the County Administrator and
  County Departments                                                                                     PERSONNEL SUMMARY
* To provide annual financial statements prepared in accordance with GAAP
* To monitor and forecast County revenues                                                                Admin.Services Director         1              1              1                1               1
* To provide the development of the annual operating budget                                              Accountant/Payroll Spec         1              1              1                1               1
* To monitor and amend the budget as necessary during the course of the fiscal year                      Senior Accountant               1              1              1                1               1
* To obtain and maintain Revenues and Expenses responsibly, maintain the integrity                       Accountant                      1                             1                1               1
  of the budget, and be accountable to the tax payers of Desoto County                                   Accounts Payable Clerk          1              1              1                1               1



EQUIPMENT OUTLAY FOR CURRENT BUDGET:                                                                    Finance Technician               1              1
                                                                                                        Contract Administrator                                                                          1
                           Replacement Computer       $           1,500.00                              Budget Coordinator               1              1              1                1               1
                                                                                                       *Purchasing Manager               1
                                                                                                       *Assistant Buyer                  1
                                                                                                       *Administrative Assistant         1                                                              1

                                                                             *Moved to Purchasing Dept                                  10              6              6                6               8

                                                                                                                                                                                                               26
                                                                                                                                                              General Fund
Administrative Services - Purchasing                                                                              DeSoto County Board of County Commissioners
                                           Revenue Trend                                                                                         Expenditure Trend
MISSION
    $250,000                                                                                         $160,000
                                                                                                     $140,000
    $200,000                                                                                                                                                                                Personnel
                                                                                                     $120,000
                                                                                                                                                                                            Operating
    $150,000                                                                                         $100,000                                                                               Capital
                                                                                 General Fund
                                                                                                      $80,000
    $100,000                                                                                          $60,000
                                                                                                      $40,000
    $50,000
KEY OBJECTIVES
                                                                                                      $20,000
          $-                                                                                               $-
                2003/2004    2004/2005   2005/2006    2006/2007      2007/2008                                   2003/2004       2004/2005       2005/2006    2006/2007   2007/2008
                  Actual       Actual      Actual      Budget        Proposed                                      Actual          Actual          Actual      Budget     Proposed


NOTE FOR GRAPH:                                                                                  SUMMARY                     2003/2004            2004/2005      2005/2006      2006/2007       2007/2008
Department was separated for financial reporting purposes in 2004/2005 fiscal year.                                            Actual               Actual         Actual        Budget         Proposed
                                                                                                 Revenues
                                                                                                  General Fund               $               -   $    143,211   $    172,003   $      212,845   $     171,435
DEPARTMENT SUMMARY                                                                                                                               $          -   $          -   $            -   $           -
The Purchasing Department is authorized to contract for and purchase supplies, materials,                                    $               -   $    143,211   $    172,003   $      212,845   $     171,435
equipment and contractual services for the County.                                               Expenses
                                                                                                  Personnel                  $               -   $    112,292   $    114,762   $      146,885   $     145,935
                                                                                                  Operating                  $               -   $     29,803   $     22,046   $       37,500   $      24,000
                                                                                                  Capital                    $               -   $      1,116   $      2,004   $        3,000   $       1,500
OBJECTIVES:                                                                                                                  $               -   $    143,212   $    138,812   $      187,385   $     171,435
* To conform with all laws and regulations affecting purchasing for the County
* Assist all levels of the County government in reaching responsible, cost-effective decisions
  in the procurement of supplies for County use                                                  PERSONNEL SUMMARY
* To conduct the procurement process by conducting purchasing and selection of sources of         Purchasing Manager*                                  1              1                1                1
  supply in a fair, open, and honest manner.                                                      Purchasing Agent                                                                     1                1
                                                                                                  Purchasing Agent I                                                                                    1
                                                                                                  Assistant Buyer*                                     1              1
                                                                                                  Admin Asst*                                          1              1
EQUIPMENT OUTLAY FOR CURRENT BUDGET:                                                              Purchasing/Finance Specialist                                                        1
                  Replacement Computer $                          1,500.00
                                                                                                                                     0                 3              3                3                3

                                                                                                 *Located in Administrative Services Finance until 2004/2005




                                                                                                                                                                                                            27
                                                                                                                        General Fund
Animal Control                                                                          DeSoto County Board of County Commissioners

Fund 001                  Revenues            2004/05           2005/06           2006/07            2007/08           Changes
Dept 3019                                      Actual            Actual           Budget            Proposed             +/(-)                  Comments
              General Fund                $       210,396   $       291,258   $       352,437   $        333,179   $       (19,258)
 3356000000   Animal Control Fees         $        22,445   $        21,045   $        20,000   $         25,000   $         5,000
 3699000000   Donations                   $        13,571   $           654   $         1,000   $          1,000
  Proposed    Fines                                                           $        10,000   $          5,000           ($5,000)
                       Total Revenues     $       246,412   $       312,957   $       383,437   $        364,179   $       (19,258)
Fund 001                 Expenses             2004/05           2005/06           2006/07            2007/08           Changes
Dept 3019                                      Actual            Actual           Budget            Proposed             +/(-)
 5621200000   Regular Salaries            $       106,624   $       119,861   $       139,305   $        150,248   $        10,943
 5621400000   Overtime                    $        33,273   $        22,814   $        16,580   $         12,000   $        (4,580)
              Employee Benefits           $        43,063   $        55,969   $        76,552   $         78,031   $         1,479
                Personnel Expenses        $       182,960   $       198,644   $       232,437   $        240,279   $         7,842
 5624904000   Bank Service Fees           $             -   $             -   $             -   $            200   $           200
 5624602000   Building Maintenance        $         1,516   $         2,615   $         2,000   $          2,000   $             -
 5625205000   Departmental Supplies       $        12,602   $        20,971   $        10,000   $         10,000   $             -
 5625400000   Dues, Sub, & Publications   $         2,306   $         4,312   $         1,500   $          1,200   $          (300)
 5625201000   Gas & Oil                   $         4,173   $         5,267   $         9,000   $          6,000   $        (3,000)
 5624601000   Maintenance Agreements      $           330   $         2,526   $         2,000   $          3,200   $         1,200
 5624900000   Miscellaneous Expenses      $         3,191   $         3,172   $         2,000   $          4,000   $         2,000
 5625100000   Office Supplies             $         2,025   $         8,636   $         7,500   $          6,000   $        (1,500)
 5625200000   Operating Supplies          $         6,848   $        20,151   $        15,500   $         15,500   $             -
 5624600000   Repair & Maintenance        $           266   $         1,249   $         1,000   $          1,300   $           300
 5624100000   Telephone                   $         3,719   $         2,652   $         6,000   $          3,500   $        (2,500)
 5624000000   Travel & Training           $         2,099   $         3,870   $         8,000   $          6,000   $        (2,000)
 5624300000   Utilities                   $         5,089   $         8,784   $        10,000   $         10,000   $             -
 5625206000   Veterinary Supplies         $         6,778   $         9,532   $        12,000   $         12,000   $             -
                Operations Expenses       $        50,942   $        93,737   $        86,500   $         80,900   $        (5,600)
 5626300000   Infrastructure              $             -   $             -   $             -   $              -   $             -
 5626200000   Building Improvements       $             -   $        10,594   $        46,000   $         38,000   $        (8,000)   Area Quarantine Port
 5626400000   Equipment                   $        12,510   $         9,982   $        18,500   $          5,000   $       (13,500)
                Capital Expenses          $        12,510   $        20,576   $        64,500   $         43,000   $       (21,500)
                      Total Expenses      $       246,412   $       312,957   $       383,437   $        364,179   $       (19,258) 16.89% decrease from PY




                                                                                                                                                              28
                                                                                                                                                            General Fund
Animal Control                                                                                                         DeSoto County Board of County Commissioners

                                             Revenue Trend                                                                                      Expenditure Trend
MISSION
  $400,000                                                                                                $300,000

   $350,000
                                                                                                          $250,000
   $300,000
                                                                                                          $200,000                                                                                 Personnel
   $250,000
                                                                                        General Fund                                                                                               Operating
   $200,000                                                                             Fees/Misc         $150,000
                                                                                                                                                                                                   Capital
   $150,000
                                                                                                          $100,000
   $100,000
KEY OBJECTIVES                                                                                             $50,000
    $50,000

         $-                                                                                                     $-
               2003/2004     2004/2005     2005/2006   2006/2007     2007/2008                                       2003/2004    2004/2005     2005/2006    2006/2007   2007/2008
                 Actual        Actual        Actual     Budget       Proposed                                          Actual       Actual        Actual      Budget     Proposed


NOTE FOR GRAPH:                                                                                        SUMMARY                    2003/2004      2004/2005      2005/2006     2006/2007        2007/2008
                                                                                                                                   Actual         Actual         Actual        Budget          Proposed
                                                                                                       Revenues
                                                                                                        General Fund              $   153,707   $    210,396   $    291,258   $      352,437   $    333,179
                                                                                                        Fees/Misc                 $    14,518   $     36,016   $     21,699   $       31,000   $     31,000
DEPARTMENT SUMMARY                                                                                                                $   168,225   $    246,412   $    312,957   $      383,437   $    364,179
To provide pride in service and power in education to all pet owners of Desoto County and              Expenses
to create and preserve a safe community for our residents, visitors and their pets through              Personnel                 $   124,847   $    182,960   $    198,644   $      232,437   $    240,279
enforcement and education.                                                                              Operating                 $    28,356   $     50,942   $     93,737   $       86,500   $     80,900
                                                                                                        Capital                   $    15,022   $     12,510   $     20,576   $       64,500   $     43,000
                                                                                                                                  $   168,225   $    246,412   $    312,957   $      383,437   $    364,179
OBJECTIVES
* Implement and maintain a County animal licensing program
* Provide low cost neuter and vaccination programs                                                     PERSONNEL SUMMARY
* Provide public education on responsible pet ownership, public safety and humane issues                Animal Control Supervis        1              1              1                1               1
* Update County ordinances to provide better protection for the residents, visitors and pets of         Animal Control Officer         1              1              1                1               1
   Desoto County.                                                                                       Animal Control Officer         1              1*             1                1               1
                                                                                                        Animal Care Specialist         1              1              1                1               1
                                                                                                        Admin Asst                     1              1              1                1               1
                                                                                                        Kennel Technician (PT)                                       1                1               1

EQUIPMENT OUTLAY FOR CURRENT BUDGET:
                                                                                                                                       5              5              6                6               6
                           Miscellaneous                           $5,000                              * Vacant during year




                                                                                                                                                                                                             29
                                                                                                                                    General Fund
Code Enforcement                                                                                    DeSoto County Board of County Commissioners

Fund 001                  Revenues                       2004/05            2005/06           2006/07            2007/08           Changes               Comments
Dept 3018                                                 Actual             Actual           Budget            Proposed             +/(-)
              General Revenue                        $       (46,404)   $       167,901   $       409,997   $        242,990   $       (167,007)
 3291000000   Code Enforcement Fines                 $         5,086    $        46,668   $       100,000   $        100,000   $              -
              Demolition Fee                         $             -    $             -   $             -   $         10,000              #REF!
3321001000    Sludge Permit Fees                     $        49,698    $        36,415   $        45,000   $              -   $        (45,000)
32900MINEX    Mine Enforcement Fees                  $             -    $             -   $             -   $         50,000   $         50,000
                       Total Revenues                $         8,380    $       250,984   $       554,997   $        402,990   $       (152,007)
Fund 001                 Expenses                        2004/05            2005/06           2006/07            2007/08           Changes
Dept 3018                                                 Actual             Actual           Budget            Proposed             +/(-)
 5241200000   Regular Salaries                       $             -    $       119,607   $       193,153           $158,274   $        (34,879) eliminated one position
 5241400000   Overtime                               $             -    $           297   $         2,550   $          7,000   $          4,450
              Employee Benefits                      $             -    $        60,870   $       104,694   $         88,876   $        (15,818)
                Personnel Expenses                   $             -    $       180,774   $       300,397   $        254,150   $        (46,247)
 5244800000   Advertising                            $             -    $         1,877   $         3,000   $          1,500   $         (1,500) Demolition ads
 5248100000   City Occupational License Allotment    $         9,493    $        10,010   $             -   $              -   $              - Planning
 5243400000   Contracted Services                    $             -    $         7,453   $             -   $              -   $              -
 5243405000   Contracted Services- Demolition        $             -    $        17,090   $        90,000   $         90,000   $              -
 5243405001   Contracted Services-City Water Plant   $             -    $             -   $        30,000   $              -   $        (30,000)
 5245201000   Gas & Oil                              $             -    $         2,226   $         9,000   $          5,000   $         (4,000)
 5243410000   Lab Testing                            $             -    $             -   $         5,000   $            500   $         (4,500)
 5244400000   Lease                                  $             -    $             -   $         2,000   $          2,000   $              -
 5244601000   Maintenance Agreement                  $             -    $             -   $         1,000   $          2,100   $          1,100
 5244900000   Miscellaneous Expenses                 $           800    $             -   $         1,800   $          1,800   $              -
 5245100000   Office Supplies                        $          (129)   $        10,379   $        10,500   $          8,000   $         (2,500)
 5245208000   Operating Supplies                     $             -    $         2,877   $         2,700   $          2,700   $              -
 5244101000   Postage                                $             -    $         2,035   $         4,500   $          4,500   $              -
 5244700000   Printing                               $             -    $           150   $         2,000   $          1,000   $         (1,000)
 5245200000   Publications & Dues                    $             -    $           489   $           600   $            240   $           (360)
 5244904000   Recording Fees                         $             -    $         3,278   $         8,000   $          4,000   $         (4,000)
 5244600000   Repair and Maintenance                 $             -    $            16   $         2,500   $          2,500   $              -
 5243100000   Special Master's Fees                  $             -    $         5,458   $        18,000   $         12,000   $         (6,000)
 5244100000   Telephone                              $           216    $         2,870   $         6,000   $          3,500   $         (2,500)
 5244000000   Travel and Training                    $             -    $         5,457   $        10,000   $          6,000   $         (4,000)
                Operation Expenses                   $        10,380    $        71,665   $       206,600   $        147,340   $        (59,260)
 5246400000   Equipment                              $             -    $         7,445   $        48,000   $          1,500   $        (46,500)
                Capital Expenses                     $             -    $         7,445   $        48,000   $          1,500   $        (46,500)
                      Total Expenses                 $        10,380    $       259,884   $       554,997   $        402,990   $       (152,007) 28.44% decrease from PY




                                                                                                                                                                           30
                                                                                                                                                          General Fund
Code Enforcement                                                                                                       DeSoto County Board of County Commissioners

                                           Revenue Trend                                                                                      Expenditure Trend
MISSION
   $500,000                                                                                               $350,000

   $400,000                                                                                               $300,000

                                                                                                          $250,000
   $300,000                                                                                                                                                                                      Personnel
                                                                                        General Fund      $200,000                                                                               Operating
   $200,000                                                                             Fees/Fines                                                                                               Capital
                                                                                                          $150,000
   $100,000
                                                                                                          $100,000
KEY OBJECTIVES
       $-                                                                                                  $50,000

   $(100,000)                                                                                                   $-
                2003/2004     2004/2005   2005/2006       2006/2007   2007/2008                                      2003/2004   2004/2005    2005/2006    2006/2007   2007/2008
                  Actual        Actual      Actual         Budget     Proposed                                         Actual      Actual       Actual      Budget     Proposed


NOTE FOR GRAPH:                                                                                        SUMMARY                   2003/2004     2004/2005      2005/2006     2006/2007        2007/2008
Prior to 2005/2006 Code Enforcement was a component of Building and Planning                                                      Actual        Actual         Actual        Budget          Proposed
                                                                                                       Revenues
DEPARTMENT SUMMARY                                                                                      General Fund             $   10,519   $    (46,404) $     167,901   $      409,997   $    242,990

The Code Enforcement Department is responsible for the enforcement of the County's                      Fees/Fines               $    5,700   $     54,784   $     83,083   $      145,000   $    160,000
Civil Codes and Ordinances. Codes and Ordinances have been developed to protect the                                              $   16,219   $      8,380   $    250,984   $      554,997   $    402,990
health, safety and welfare of all residents of the County and to establish a standard to ensure        Expenses
a positive affect on property values, community appearance and neighborhood pride. Code                 Personnel                $        -   $          -   $    180,774   $      300,397   $    254,150
Enforcement ensures that our community ages and develops gracefully through enforcement                 Operating                $   16,219   $     10,380   $     71,665   $      206,600   $    147,340
of the Code of Ordinances and Land Development Regulations.                                             Capital                  $        -   $          -   $      7,445   $       48,000   $      1,500
                                                                                                                                 $   16,219   $     10,380   $    259,884   $      554,997   $    402,990

OBJECTIVES:
* To become an educational resource for property owners of the County relative to                      PERSONNEL SUMMARY
  maintaining codes and ordinances.                                                                     Building Official 5%                                       1
* To be vigilant in stewardship within the County in establishing and maintaining a clean               Code Enf Supervisor          1              1              1                1               1
  safe environment for all neighborhoods, thereby inducing pride in ownership for all
  taxpayers and attracting interest to our County.

EQUIPMENT OUTLAY FOR CURRENT BUDGET:                                                                    Code Enf Officer             3              3              3                5               4
                                                                                                        Admin Assistant 50%                                                         1               1
                            Replacement computer      $           1,500.00
                                                                                                                                     4              4              5                7               6




                                                                                                                                                                                                           31
                                                                                                                               General Fund
County Services                                                                                DeSoto County Board of County Commissioners

Fund 001                  Revenues                   2004/05           2005/06           2006/07            2007/08           Changes             Comments
Dept 3116                                             Actual            Actual           Budget            Proposed             +/(-)
              General Fund                       $       470,403   $       684,444   $       696,507   $        617,168   $       (79,339)
 3346902000   Transportation Disadvantaged       $        16,777   $         3,747   $        17,249   $         17,500   $           251
 3346915000   FTA Section 5311 JPA               $        42,504   $        36,666   $        69,504   $         36,666   $       (32,838)
 3400000101   Liheap Administrative Fee                                                                $         18,996   $        18,996 Showing Direct Rev-LIHEAP
 3359000000   Pari Mutual                                                                              $         50,000   $        50,000 Showing Direct Rev-DMH
 3346900965   CSBG Senior Friendship             $        (1,000) $         20,150   $        20,150   $         20,150   $             -
                       Total Revenues            $       528,684 $         745,007   $       803,410   $        760,480   $       (42,930)
Fund 001                 Expenses                    2004/05           2005/06           2006/07            2007/08           Changes
Dept 3116                                             Actual            Actual           Budget            Proposed             +/(-)
 5641200000   Regular Salaries                   $        98,808   $       100,024   $        80,536   $         85,096   $         4,560
 5641400000   Overtime                           $             7   $           327   $             -   $            500   $           500
              Employee Benefits                  $        35,911   $        38,823   $        35,324   $         33,618   $        (1,706)
                 Personnel Expenses              $       134,726   $       139,174   $       115,860   $        119,214   $         3,354
 5644800000   Advertising                        $            96   $             -   $           300   $            300
 5643400000   FTA SEC 5311 Contract              $        28,963   $        36,666   $        60,000   $         31,166   $       (28,834)
 564820CSBG   CSBG Senior Friendship             $        21,150   $        40,300   $        20,150   $         20,150   $             -
 5648200000   Desoto Memorial Hospital           $        50,000   $        50,000   $        50,000   $         50,000   $             -
 5644914000   Food Orders                        $             -   $             -   $           500   $              -   $          (500)
 5643103000   Health Care Res. Acct.             $         6,853   $        41,249   $       135,000   $        132,000   $        (3,000)
 5643102000   Indigent Medical                   $           417   $         1,045   $         2,000   $          2,000   $             -
 5643101000   Medicaid Hospital                  $       201,310   $       372,879   $       300,000   $        300,000   $             -
 5643105000   Medicaid Nursing Home              $        66,560   $        41,764   $        85,000   $         70,000   $       (15,000)
 5644900000   Miscellaneous Expenses             $         1,284   $            81   $         1,600   $            400   $        (1,200)
 5645100000   Office Supplies                    $           567   $           679   $         3,500   $          2,500   $        (1,000)
 5643104000   Pauper Burial                      $         4,181   $        13,750   $        10,000   $         15,000   $         5,000
 5645400000   Publications & Dues                $           263   $           315   $         1,500   $          1,500   $             -
 5644100000   Telephone                          $         1,810   $         1,595   $         2,500   $          2,000   $          (500)
 5648207000   Transportation for Disadvantaged   $         8,927   $         3,747   $        10,000   $         10,000   $             -
 5644000000   Travel &Training                   $         1,672   $         1,763   $         3,000   $          3,000   $             -
                Operation Expenses               $       393,958   $       605,833   $       685,050   $        640,016   $       (45,034)
 5646400000   Capital Equipment                  $             -   $             -   $         2,500   $          1,250   $        (1,250) computer replacement
                Capital Expenses                 $             -   $             -   $         2,500   $          1,250   $        (1,250)
                     Total Expenses              $       528,684   $       745,007   $       803,410   $        760,480   $       (42,930)   5.68% decrease from PY




                                                                                                                                                                      32
                                                                                                                                                           General Fund
County Services                                                                                                        DeSoto County Board of County Commissioners

                                           Revenue Trend                                                                                       Expenditure Trend
MISSION
  $800,000                                                                                                $800,000

   $700,000                                                                                               $700,000

   $600,000                                                                                               $600,000

   $500,000                                                                                               $500,000                                                                                Personnel
                                                                                        General Fund                                                                                              Operating
   $400,000                                                                             Grants            $400,000
                                                                                                                                                                                                  Capital
   $300,000                                                                                               $300,000

   $200,000                                                                                               $200,000
KEY OBJECTIVES
   $100,000                                                                                               $100,000

         $-                                                                                                     $-
               2003/2004     2004/2005   2005/2006       2006/2007   2007/2008                                       2003/2004   2004/2005     2005/2006    2006/2007   2007/2008
                 Actual        Actual      Actual         Budget     Proposed                                          Actual      Actual        Actual      Budget     Proposed


NOTE FOR GRAPH:                                                                                        SUMMARY                   2003/2004      2004/2005      2005/2006     2006/2007        2007/2008
                                                                                                                                  Actual         Actual         Actual        Budget          Proposed
                                                                                                       Revenues
                                                                                                        General Fund             $   588,389   $    470,403   $    684,444   $      696,507   $    617,168
DEPARTMENT SUMMARY                                                                                      Grants                   $    65,860   $     58,281   $     60,563   $      106,903   $    143,312
The Community Services Department provides a variety of humane services for the                                                  $   654,249   $    528,684   $    745,007   $      803,410   $    760,480
residents of the County including programs to assist residents in applying for health care,            Expenses
indigent burial, medication payment assistance and utilities assistance.                                Personnel                $   130,468   $    134,726   $    139,174   $      115,860   $    119,214
                                                                                                        Operating                $   522,709   $    393,958   $    605,833   $      685,050   $    640,016
                                                                                                        Capital                  $     1,072   $          -   $          -   $        2,500   $      1,250
                                                                                                                                 $   654,249   $    528,684   $    745,007   $      803,410   $    760,480
OBJECTIVES
* Provide efficient and effective management of the Low Income Home Energy Assistance
   Program (LIHEAP) for electric utility needs.
* Provide transportation for the individuals in need through the implementation of the
  Transportation Disadvantaged Program.
* Distribute the Emergency Food Assistance Program widely known as "Commodities" to
  qualified recipients.
* Effectively maintain a Veterans Service Office providing assistance and programs for veterans        PERSONNEL SUMMARY
  and veteran's families.                                                                               HR Director                   1              1              1                1               1
                                                                                                        Community Svs Spec            1              1              1                1               1
EQUIPMENT OUTLAY FOR CURRENT BUDGET:                                                                    Admin Asst                    1              1              1                1

                           Replacement computer      $           1,250.00                                                             3              3              3                3               2
                                                                                                       * Vacant during year




                                                                                                                                                                                                            33
                                                                                                                 General Fund
Emergency Management - Summary                                                 DeSoto County Board of County Commissioners

                Revenues                  2004/05           2005/06           2006/07           2007/08          Changes
                                           Actual            Actual           Budget           Proposed            +/(-)       Comments
       Emergency Management(G.R. Fund $      110,975    $      112,222    $      131,004   $       108,080   $      (22,924)
       EMP/SLA Grant                  $            -    $            -    $       23,847   $        23,451   $         (396)
       EMPA Grants                    $      166,766    $      101,419    $      102,959   $       106,164   $        3,205
       Other Grants                   $       62,844    $      313,975    $       30,000   $             -   $      (30,000)
              Total Revenue          $       340,585    $      527,616    $      287,810   $       237,695   $      (50,115)
                Expenses                  2004/05           2005/06           2006/07           2007/08          Changes
                                           Actual            Actual           Budget           Proposed            +/(-)
       Operations-E.M.               $       110,975    $      112,222    $      154,851   $       131,531   $      (23,320)
       Operations-EMPA Grant         $        84,415    $      101,421    $      102,960   $       106,164   $        3,204
       Other Grants                  $        62,844    $      313,975    $            -   $             -   $            -
             Total Expenses          $       258,233    $      527,618    $      257,811   $       237,695   $      (20,116)
       Revenue vs. Expenses          $        82,351    $           (2)   $       29,999   $             -   $      (29,999)
       Beginning Balance             $       (58,341)   $       24,010    $       24,008   $             -   $      (24,008)
       Estimated Ending Balance      $        24,010    $       24,008    $       54,007   $             -   $      (54,007)




                                                                                                                                          34
                                                                                                                  General Fund
Emergency Management - Operations                                               DeSoto County Board of County Commissioners

Fund 001                 Revenues            2004/05          2005/06          2006/07           2007/08          Changes
Dept 7131                                     Actual           Actual          Budget           Proposed            +/(-)            Comments
             General Revenue             $      110,975   $      112,222   $      131,004   $       108,080   $      (22,924)
3349000937   EMP/SLA Grant               $            -   $            -   $       23,847   $        23,451   $         (396)
                    Total Revenue        $      110,975   $      112,222   $      154,851   $       131,531   $      (23,320)
Fund 001              Expenses               2004/05          2005/06          2006/07           2007/08          Changes
Dept 7131                                     Actual           Actual          Budget           Proposed            +/(-)
5251200000   Regular Salaries            $       73,182   $       74,920   $       80,517   $        82,891   $        2,374
5251400000   Overtime                    $          736   $           42   $        1,000   $         1,000   $            -
             Employee Benefits           $       24,328   $       26,557   $       31,393   $        31,369   $          (24)
               Personnel Costs           $       98,245   $      101,519   $      112,910   $       115,260   $        2,350
5255201000   Gas & Oil                   $          193   $          233   $          950   $           950   $            -
5254900000   Miscellaneous Expenses      $          868   $          626   $        2,300   $         2,300   $            -
5255100000   Office/Operating Supplies   $        3,705   $        2,694   $        3,250   $         3,250   $            -
5255400000   Publication/Dues/Sub.       $            -   $            -   $          200   $           200   $            -
5254600000   Repair & Maintenance        $            -   $           30   $        1,000   $         1,000   $            -
5254400000   Rentals and Leases          $            -   $            -   $            -   $         2,571   $        2,571
5254100000   Telephone                   $        7,963   $        7,120   $        8,900   $         6,000   $       (2,900)
5254000000   Travel & Training           $            -   $            -   $            -   $             -   $            -
5254300000   Utilities                   $            -   $            -   $        2,000   $             -   $       (2,000)
               Operation Costs           $       12,729   $       10,703   $       18,600   $        16,271   $       (2,329)
5256400000   Equipment                   $            -   $            -   $       23,341   $             -   $      (23,341)
                Capital Costs            $            -   $            -   $       23,341   $             -   $      (23,341)
                   Total Expenses        $      110,975   $      112,222   $      154,851   $       131,531   $      (23,320)   16.59% decrease from PY




                                                                                                                                                          35
                                                                                                               General Fund
Emergency Management - EMPA Grant                                             DeSoto County Board of County Commissioners

Fund 001                  Revenues         2004/05          2005/06          2006/07           2007/08         Changes
Dept 7133                                   Actual           Actual          Budget           Proposed           +/(-)           Comments
 3349000938   EMPA Grant/State         $      166,766 $        101,419 $        102,959 $         106,164 $         3,205
                      Total Revenue    $      166,766 $        101,419 $        102,959 $         106,164           #REF!
Fund 001                Expenses           2004/05          2005/06          2006/07           2007/08         Changes
Dept 7133                                   Actual           Actual          Budget           Proposed           +/(-)
 5251200000   Salaries                 $       48,027   $       49,087   $       53,650   $        56,018  $        2,368
 5251400000   Overtime                 $          609   $           42   $        2,000   $         2,000  $            -
              Employee Benefits        $       21,061   $       21,345   $       26,586   $        26,560  $          (26)
                 Personnel Expenses    $       69,697   $       70,474   $       82,236   $        84,578  $        2,342
5253400000    Contracted Services      $            -   $            -   $            -   $             -  $            -
5254900000    Miscellaneous Charges    $          522   $        9,044   $          882   $         3,700  $        2,818
5255100000    Office Supplies          $          116   $        5,213   $        3,023   $         3,023  $            -
5254700000    Printing                 $          100   $          183   $          500   $           500  $            -
5254800000    Promotional Supplies     $            -   $            -   $          375   $           375  $            -
5255400000    Publications & Dues      $        1,345   $           34   $        1,246   $           500  $         (746)
5254400000    Rentals & Leases         $        3,648   $        3,690   $        4,000   $         4,000  $            -
5254600000    Repairs & Maintenance    $          170   $           17   $        1,500   $         1,500  $            -
5254100000    Telephone                $            -   $          148   $          500   $         1,363  $          863
5254000000    Travel & Training        $        8,816   $       10,272   $        8,698   $         6,625  $       (2,073)
                 Operations Expenses   $       14,717   $       28,601   $       20,724   $        21,586  $          862
5256400000    Equipment                $            -   $        2,346   $            -                    $            -
                 Capital Expenses      $            -   $        2,346   $            -   $              - $            -
                    Total Expenses     $       84,415   $      101,421   $      102,960   $       106,164 $         3,204    .81% decrease from PY




                                                                                                                                                     36
                                                                                                                          Capital Projects
Emergency Management - Capital Projects                                                   DeSoto County Board of County Commissioners

 Fund 302                   Revenues                 2004/05           2005/06           2006/07            2007/08           Changes
                                                      Actual            Actual           Budget            Proposed             +/(-)                  Comments
           Transfer from General                                                           $150,000                  $0
            Special Needs Generator Grant        $             -   $             -   $        80,000   $              -   $       (80,000)
3340000EOC EOC Facility Grant State              $             -   $             -   $     1,200,000   $      1,100,000   $      (100,000)
                         Total Revenue           $             -   $             -        $1,430,000         $1,100,000 $        (180,000)
 Fund 302                  Expenses                  2004/05           2005/06           2006/07            2007/08           Changes
                                                      Actual            Actual           Budget            Proposed             +/(-)
  5810000302     Construction of Project         $             -   $             -   $     1,430,000   $      1,250,000   $      (180,000)
                       Capital Expenses          $             -   $             -   $     1,430,000                      $    (1,430,000)
                        Total Expenses           $             -   $             -   $     1,430,000   $      1,250,000 $        (180,000)   Expensed in transfers only
                 Revenues vs. Expenses           $             -   $             -   $             -   $       (150,000)
                 Beginning Balance               $             -   $             -   $             -   $        150,000
                 Estimated Ending Balance        $             -   $             -   $             -   $              -




                                                                                                                              General Fund
Emergency Management - Other Grants                                                        DeSoto County Board of County Commissioners
Fund 001                    Revenues                 2004/05           2005/06           2006/07      2007/08      Changes
Dept 7135                                             Actual            Actual           Budget      Proposed        +/(-)        Comments
 5253100000      ODP Grant                       $       62,844    $       31,149    $       30,000
 3312001393      HMGP Federal Funding            $            -    $      182,742    $            -
 3342001393      HMGP State Funding              $            -    $      100,084    $            -
                         Total Revenue           $       62,844    $      313,975    $       30,000    $              -
 Fund 001                  Expenses                  2004/05           2005/06           2006/07            2007/08           Changes
                                                      Actual            Actual           Budget            Proposed             +/(-)
71355255100ODP   ODP Expenses                    $       54,976    $       30,249    $             -
                    Operations Expenses          $       54,976    $       30,249    $             -   $              -
71355256400000   ODP Grant Equipment Purchases   $        7,868    $          900    $             -
71355256300000   DMS Retrofit                    $            -    $      282,826    $             -
                       Capital Expenses          $        7,868    $      283,726    $             -   $              -   $             -
                        Total Expenses           $       62,844    $      313,975    $            -    $              -   $             -    Expensed in transfers only
                 Revenues vs. Expenses           $            -    $            -    $       30,000    $              -
                 Beginning Balance               $            -    $            -    $            -    $              -
                 Estimated Ending Balance        $            -    $            -    $       30,000    $              -



                                                                                                                                                                          37
                                                                                                                                                         General Fund
Emergency Management                                                                                                 DeSoto County Board of County Commissioners

                                          Revenue Trend                                                                                      Expenditure Trend
MISSION
  $140,000                                                                                              $140,000

   $120,000                                                                                             $120,000

   $100,000                                                                                             $100,000
                                                                                                                                                                                                Personnel
    $80,000                                                                          General Fund        $80,000                                                                                Operating
                                                                                     Grants                                                                                                     Capital
    $60,000                                                                                              $60,000

    $40,000                                                                                              $40,000
KEY OBJECTIVES
    $20,000                                                                                              $20,000

         $-                                                                                                   $-
              2003/2004    2004/2005    2005/2006   2006/2007    2007/2008                                         2003/2004   2004/2005     2005/2006    2006/2007   2007/2008
                Actual       Actual       Actual     Budget      Proposed                                            Actual      Actual        Actual      Budget     Proposed


NOTE FOR GRAPH:                                                                                      SUMMARY                   2003/2004      2004/2005      2005/2006     2006/2007        2007/2008
                                                                                                                                Actual         Actual         Actual        Budget          Proposed
                                                                                                     Revenues
DEPARTMENT SUMMARY                                                                                    General Fund             $   109,200   $    110,975   $    112,222   $      131,004   $     108,080
To develop, coordinate and promote comprehensive emergency plans for pre- and post-disaster           Grants                   $    23,431   $          -   $          -   $       23,847   $      23,451
events in the County. Responsibilities include ensuring that the County meets all local government                             $   132,631   $    110,975   $    112,222   $      154,851   $     131,531
requirements under the State Emergency Management Act, and for compliance with Florida               Expenses
Statute 252 and associated rules. Adequate public preparedness, warning, education and training       Personnel                $    95,480   $     98,245   $    101,519   $      112,910   $     115,260
are the highest priority.                                                                             Operating                $    37,151   $     12,729   $     10,703   $       18,600   $      16,271
                                                                                                      Capital                  $         -   $          -   $          -   $       23,341   $           -
OBJECTIVES:                                                                                                                    $   132,631   $    110,975   $    112,222   $      154,851   $     131,531
  * Develop and maintain the County Comprehensive Emergency Management Plan (CEMP).
  * Perform the Scope of Work as specified in the EMPA/SLA Grant Agreement.
  * Develop and implement strategies to reduce shelter deficit                                       PERSONNEL SUMMARY
  * Conduct public awareness programs.                                                                Emerg Mgmt Director           1              1              1                1               1
  * Develop on-going Five Year Strategic Program Plans consistent with the state requirements.       *EM Specialist I               1              1              1                1               1
  * Attend and participate in conferences and training seminars.                                     *Admin Asst                    1              1              1                1               1
  * Coordinate training opportunities for local support agencies.
  * Participate in local and state exercises, coordinate, evaluate, and critique exercises and
     incident operations.
  * Provide warning notification and maintain appropriate communication capabilities                                             3          3                     3                3               3
  * Coordinate the People With Special Needs Program.                                                *Funded 50% General Revenue and 50% EMPA Grant
  * Conduct annual Health Care Facility Plan reviews as required by FDEM.
  * Identify and designate local critical facilities.
  * Coordinate countywide response and recovery activities.




                                                                                                                                                                                                       38
                                                                                                                                                        General Fund
EMPA Grant                                                                                                          DeSoto County Board of County Commissioners

                                         Revenue Trend                                                                                     Expenditure Trend
MISSION
  $180,000                                                                                            $90,000
   $160,000                                                                                           $80,000
   $140,000                                                                                           $70,000
   $120,000                                                                                           $60,000                                                                               Personnel
   $100,000                                                                                           $50,000                                                                               Operating
                                                                                       Grants
    $80,000                                                                                           $40,000                                                                               Capital

    $60,000                                                                                           $30,000

   $40,000                                                                                            $20,000
KEY OBJECTIVES
    $20,000                                                                                           $10,000

         $-                                                                                                $-
              2003/2004    2004/2005   2005/2006    2006/2007    2007/2008                                       2003/2004   2004/2005     2005/2006      2006/2007   2007/2008
                Actual       Actual      Actual      Budget      Proposed                                          Actual      Actual        Actual        Budget     Proposed


NOTE FOR GRAPH:                                                                                     SUMMARY                  2003/2004      2004/2005        2005/2006    2006/2007     2007/2008
                                                                                                                              Actual         Actual           Actual       Budget       Proposed
                                                                                                    Revenues
                                                                                                     General Fund            $         -   $          -     $         -   $         -   $          -
                                                                                                     Grants                  $   102,926   $    166,766     $   101,419   $   102,959   $    106,164
                                                                                                                             $   102,926   $    166,766     $   101,419   $   102,959   $    106,164
                                                                                                    Expenses
DEPARTMENT SUMMARY                                                                                   Personnel               $    68,272   $     69,697     $    70,474   $    82,236   $     84,578
In 1993. the Florida Legislature created the Emergency Management Base Grant, which supplies         Operating               $    16,561   $     14,717     $    28,601   $    20,724   $     21,586
funding specific for Emergency Management departments to improve disaster preparedness and           Capital                 $         -   $          -     $     2,346   $         -   $          -
response capabilities. Desoto County utilizes this funding for staff to provide plans review and                             $    84,833   $     84,415     $   101,421   $   102,960   $    106,164
development for all potential disaster events.

                                                                                                    PERSONNEL SUMMARY
OBJECTIVES:                                                                                          EM Specialist II             1              1                1               1           1
* Our basic and most fundamental goal is to remain in compliance and to continue to                 *EM Specialist I              1              1                1               1           1
   achieve the scope of work as identified by State of Florida Emergency Management.                *Admin Asst                   1               1**             1               1           1


EQUIPMENT OUTLAY FOR CURRENT BUDGET:                                    $                       -
                                                                                                                                3          2                      3               3           3
                                                                                                    *Funded 50% General Revenue and 50% EMPA Grant
                                                                                                    **Vacant




                                                                                                                                                                                                  39
                                                                                                                         General Fund
Extension Office                                                                         DeSoto County Board of County Commissioners

Fund 001                   Revenues            2004/05           2005/06           2006/07            2007/08           Changes             Comments
Dept. 3624                                      Actual            Actual           Budget            Proposed             +/(-)
              General Fund                 $       179,094   $       135,350   $       250,305   $        174,836   $       (75,469)
                  Total Revenues           $       179,094   $       135,350   $       250,305   $        174,836   $       (75,469)
Fund 001                 Expenses              2004/05           2005/06           2006/07            2006/07           Changes
Dept 3624                                       Actual            Actual           Budget            Proposed             +/(-)
 5371200000   Regular Salaries             $        90,893   $        73,338   $       122,328   $        100,045   $       (22,283)
 5371201000   Overtime/Contract Labor      $           780   $             -   $         1,000   $          1,000   $             -
              Employee Benefits            $        35,994   $        31,588   $        67,297   $         67,297   $             -
                 Personnel Expenses        $       127,667   $       104,926   $       190,625   $        135,376   $       (55,249)
 5374400000   Lease Equipment              $         9,802   $         7,423   $        10,260   $          6,260   $        (4,000)
 5374900000   Miscellaneous Expenses       $           169   $           217   $           668   $            500   $          (168)
 5375100000   Office Supplies              $         9,274   $         7,788   $        11,500   $          9,000   $        (2,500)
 5374101000   Postal Charges               $         1,038   $         1,043   $         1,155   $          1,000   $          (155)
 5375400000   Publications, Dues, & Sub.   $         1,935   $         1,749   $         2,615   $          2,000   $          (615)
 5374600000   Repair & Maintenance         $           455   $            84   $         1,750   $            500   $        (1,250)
 5374100000   Telephone                    $         6,549   $         5,109   $         8,112   $          5,200   $        (2,912)
 5374000000   Travel & Training            $         6,482   $         5,115   $         8,470   $          6,000   $        (2,470)
 5374300000   Utilities                    $         4,791   $         1,896   $         7,150   $          5,000   $        (2,150)
                 Operation Expenses        $        40,495   $        30,424   $        51,680   $         35,460   $       (16,220)
 5376400000   Equipment                    $        10,932   $             -   $         8,000   $          4,000   $        (4,000)
                 Capital Expenses          $        10,932   $             -   $         8,000   $          4,000   $        (4,000)
                     Total Expenses        $       179,094   $       135,350   $       250,305   $        174,836   $       (75,469) 32.18% decrease from PY




                                                                                                                                                               40
                                                                                                                                                           General Fund
Extension Office                                                                                                      DeSoto County Board of County Commissioners

                                            Revenue Trend                                                                                      Expenditure Trend
MISSION
  $300,000                                                                                               $250,000

   $250,000
                                                                                                         $200,000

   $200,000                                                                                                                                                                                         Personnel
                                                                                                         $150,000
                                                                                                                                                                                                    Operating
   $150,000                                                                            General Fund
                                                                                                                                                                                                    Capital
                                                                                                         $100,000
   $100,000

KEY OBJECTIVES                                                                                            $50,000
   $50,000

         $-                                                                                                     $-
              2003/2004     2004/2005     2005/2006       2006/2007      2007/2008                                   2003/2004   2004/2005     2005/2006    2006/2007     2007/2008
                Actual        Actual        Actual         Budget        Proposed                                      Actual      Actual        Actual      Budget       Proposed


NOTE FOR GRAPH:                                                                                       SUMMARY                    2003/2004      2004/2005      2005/2006       2006/2007        2007/2008
                                                                                                                                  Actual         Actual         Actual          Budget          Proposed
                                                                                                      Revenues
                                                                                                       General Fund              $   181,083   $    179,094   $    135,350    $       250,305   $    174,836
DEPARTMENT SUMMARY
The County Extension Office provides scientifically based information regarding agriculture,                                     $   181,083   $    179,094   $    135,350    $       250,305   $    174,836
natural resources, nutrition and family health issues as well as family economics and livelihood.     Expenses
                                                                                                       Personnel                 $   123,060   $    127,667   $    104,926    $       190,625   $    135,376
                                                                                                       Operating                 $    48,076   $     40,495   $     30,424    $        51,680   $     35,460
OBJECTIVES:                                                                                            Capital                   $     9,947   $     10,932   $          -    $         8,000   $      4,000
* Provide the latest research information to the cattle, citrus, vegetable, turf, watermelon                                     $   181,083   $    179,094   $    135,350    $       250,305   $    174,836
  and ornamental producers in DeSoto County
* Encourage agriculture producers to maintain the environmental quality of the ecosystems
  that are affected in their production.                                                              PERSONNEL SUMMARY
* Provide homeowners with latest information on vegetables, lawns, trees and all other                 Extension Director             1              1              1                 1                1
  horticulture. Emphasis is placed on water control and pesticides                                     4-H Agent                      1              1              1                 1                1
*Utilize 4-H programs in curriculum and by including school enrichment programs,                       Comm & Consumer Ed.             1*            1               1*               1*                1*
  special interest programs and day camps. Emphasis is placed on enhancing life skills through         Office Manager                 1              1              1                 1                1
 responsibility, respect, and manners.                                                                 Clerical Assistant             1              1              1                 1                1
* Provide educational programs in food, nutrition and health through Family and Consumer
  Science Programs

EQUIPMENT OUTLAY FOR CURRENT BUDGET:

EQUIPMENT                 Miscellaneous               $               4,000.00                                                        5              5              5                  5               5
                                                                                                      *Vacant




                                                                                                                                                                                                                41
                                                                                                                                   General Fund
Facilities Maintenance-Summary                                                                     DeSoto County Board of County Commissioners

Fund 001                 Revenues                       2004/05           2005/06           2006/07             2007/8            Changes
Dept. 2608                                              Actual             Actual           Budget             Proposed             +/(-)         Comments
             Operations                             $       688,874   $       639,631   $        831,173   $        696,932   $       (831,173)
             Grants & Designated Funding for Courts $       250,000   $        51,413   $        436,250   $        207,862   $       (436,250)
             Total Revenues                         $       938,874   $       691,044   $      1,267,423   $        904,794   $     (1,267,423)
                         Expenses                       2004/05           2005/06           2006/07             2007/8            Changes
                                                        Actual             Actual           Budget             Proposed             +/(-)         Comments
             Operations                             $       688,874   $       639,631   $        831,173   $        696,932   $       (831,173)
             Grants & Designated Funding for Courts $        91,176   $       174,240   $        383,677   $        204,250   $       (383,677)
             Total Expenses                         $       780,050   $       813,871   $      1,214,850   $        901,182   $     (1,214,850)
             Revenues less expenses                $        158,824   $       (122,827) $        52,573    $          3,612
             Beginning Balance                     $              -   $        158,824 $         35,997    $        249,938
             Ending Balance                        $        158,824   $        35,997   $        88,570    $        253,550




                                                                                                                                                             42
                                                                                                                                 General Fund
Facilities Maintenance-Operations                                                                DeSoto County Board of County Commissioners

Fund 001                    Revenues                   2004/05           2005/06           2006/07            2007/08           Changes
Dept 2608                                               Actual            Actual           Budget            Proposed             +/(-)             Comments
               General Fund                        $       688,874   $       639,631   $       831,173   $        696,932   $       (134,241)

                          Total Revenues           $       688,874   $       639,631   $       831,173   $        696,932   $       (134,241)
Fund 001                    Expenses                   2004/05           2005/06           2006/07            2007/08           Changes
Dept 2608                                               Actual            Actual           Budget            Proposed             +/(-)
  5191200000   Regular Salaries                    $       193,391   $       199,364   $       186,211   $        239,194   $         52,983
  5191201000   Courthouse Facilities Salaries      $             -   $             -   $        42,573                      $        (42,573)
  5191400000   Overtime                            $         4,158   $         3,979   $         6,500   $          6,500   $              -
               Employee Benefits                   $       114,770   $       120,442   $       156,636   $        148,108   $         (8,528)
                  Personnel Expenses               $       312,319   $       323,785   $       391,920   $        393,802   $          1,882
  5194602000   Building Maintenance                $        14,982   $        14,339   $        18,000   $         18,000   $              -
  5193400000   Contracted Services                 $        87,073   $        74,990   $        95,100   $         90,100   $         (5,000)
  5195200000   Operating Supplies                  $        20,103   $        18,723   $        24,000   $         24,000   $              -
  5195201000   Gasoline & Oil                      $         4,611   $         5,485   $         6,000   $          5,000   $         (1,000)
  5194602562   Health Dept. Repair & Maintenance   $        10,148   $        15,460   $        15,000   $         15,000   $              -
  5164601000   Insurance Repairs                   $             -   $         6,057   $             -   $              -   $              -
  5194601000   Maintenance Agreements              $         4,284   $         6,256   $         4,500   $          4,500   $              -
  5194901000   Miscellaneous Charges               $           240   $         1,254   $         1,480   $          1,480   $              -
  5195100000   Office Supplies                     $         2,366   $         3,039   $         3,000   $          2,500   $           (500)
  5195400000   Publications & Dues                 $             -   $           388   $           500   $            250   $           (250)
  5194600000   Repairs & Maintenance               $         7,913   $         6,804   $        10,000   $         10,000   $              -
  5194100000   Telephone                           $         7,713   $         5,667   $         6,000   $          4,000   $         (2,000)
  5194000000   Travel & Training                   $             -   $           116   $         1,000   $            500   $           (500)
  5195203000   Uniforms                            $         1,548   $         1,931   $         1,600   $          2,000   $            400
  5194301000   Utilities-BOCC                      $       137,350   $       142,184   $       150,000   $        125,000   $        (25,000)
  5194300000   Utilities-Department                $           799   $           644   $         2,000   $            800   $         (1,200)
                  Operating Expenses               $       299,130   $       303,337   $       338,180   $        303,130   $        (35,050)
 5196200000    Building Improvements               $             -   $             -   $             -   $              -
  5196400000   Equipment                           $        21,188   $             -   $        17,500   $              -   $        (17,500)
  5456300000   Parking Lot Improvements            $        47,683   $             -   $             -   $              -   $              -
  5196300000   Property Improvements               $         8,554   $        12,509   $        83,573   $              -   $        (83,573)
                   Capital Expenses                $        77,425   $        12,509   $       101,073   $              -   $       (101,073)
                      Total Expenses               $       688,874   $       639,631   $       831,173   $        696,932   $       (134,241) 17.54% decr from PY




                                                                                                                                                                    43
Facilities Maintenance-Capital Project                                                                                              General Fund
Court House Restoration Grant-Designated Funding                                                    DeSoto County Board of County Commissioners

Fund 001           Revenues & Expenses                    2004/05           2005/06           2006/07            2007/08           Changes
Dept. 2607                                                Actual             Actual           Budget            Proposed             +/(-)              Comments
 3348000982   Court Facilities Grant 982              $       250,000   $             -   $       350,000   $        100,000   $       (250,000)
 3481405031   Transfer from Court Generated                             $        51,413   $        86,250   $         98,612   $         12,362 Court House Facilities 5031
 5194600135   Transfer from Court Generated          $              -   $             -   $             -   $          9,250   $          9,250 Courts Fund 135 Loc Ord
                          Total Revenues             $        250,000   $        51,413   $       436,250   $        207,862   $       (228,388)
 5194602982   Court Facilities Repair & Maintenance $          11,763   $             -   $             -   $              -   $              -
 5193400135   Court Facilities Repair/ & Maintenance. $             -   $        23,162   $         8,050   $          9,250   $          1,200
                 Operating Expenses                   $        11,763   $        23,162   $         8,050   $          9,250   $          1,200
 5196300982   Court Facilities Properties            $         76,062   $       151,078   $       350,000   $        100,000   $       (250,000)
 5196400982   Court Facilities Equipment             $          3,351   $             -   $             -   $              -   $              -
 5196205031   Court House Improvements V             $              -   $             -   $        25,627   $         95,000   $         69,373
                  Capital Expenses                   $         79,413   $       151,078   $       375,627   $        195,000   $       (180,627)
                     Total Expenses                  $         91,176   $       174,240   $       383,677   $        204,250   $       (179,427)     46.77% dec from PY
              Revenues vs. Expenses                  $        158,824   $       (122,827) $        52,573   $          3,612   $       (48,961)
              Beginning Balance                      $              -   $        158,824 $         35,997   $        249,938   $       213,941
              Estimated Ending Balance               $        158,824   $         35,997 $         88,570   $        253,550   $       164,980




                                                                                                                                                                              44
                                                                                                                                                                  General Fund
Facilities Maintenance-Operations                                                                                          DeSoto County Board of County Commissioners

                                             Revenue Trend                                                                                            Expenditure Trend
MISSION
  $900,000                                                                                                    $450,000
   $800,000                                                                                                   $400,000
   $700,000                                                                                                   $350,000                                                                            Personnel

   $600,000                                                                              General Fund         $300,000
                                                                                                                                                                                                  Operating
   $500,000                                                                                                   $250,000
   $400,000                                                                                                   $200,000                                                                            Capital

   $300,000                                                                                                   $150,000
  $200,000                                                                                                    $100,000
KEY OBJECTIVES
   $100,000                                                                                                    $50,000

         $-                                                                                                         $-
               2003/2004     2004/2005     2005/2006       2006/2007   2007/2008                                         2003/2004       2004/2005    2005/2006     2006/2007   2007/2008
                 Actual        Actual        Actual         Budget     Proposed                                            Actual          Actual       Actual       Budget     Proposed


NOTE FOR GRAPH:                                                                                            SUMMARY                   2003/2004         2004/2005      2005/2006     2006/2007     2007/2008
                                                                                                                                      Actual            Actual         Actual        Budget       Proposed
                                                                                                           Revenues
                                                                                                            General Fund             $      644,451   $   688,874    $    639,631   $   831,173   $   696,932
DEPARTMENT SUMMARY
The Facilities Maintenance Department is responsible for maintaining all County buildings in-                                        $      644,451   $   688,874    $    639,631   $   831,173   $   696,932
cluding and the preservervation of their integrity and to provide comfortable, functional facilities for   Expenses
the public and county staff. The Department is responsible for maintaining all County                       Personnel                $      321,577   $   312,319    $    323,785   $   391,920   $   393,802
facilities and for making improvements and renovations as requested and approved.                           Operating                $      312,121   $   299,130    $    303,337   $   338,180   $   303,130
                                                                                                            Capital                  $       10,753   $    77,425    $     12,509   $   101,073   $         -
                                                                                                                                     $      644,451   $   688,874    $    639,631   $   831,173   $   696,932
OBJECTIVES:
* To provide safe, attractive, comfortable, and functional facilities throughout the County.
* To provide cost effective and quaility property management                                               PERSONNEL SUMMARY
                                                                                                            Fac Maint Director               1              1              1                1           1
                                                                                                            Maint Supervisor II              1              1              1                1           1
                                                                                                            Maint Supervisor I               1              1              1                1           1
                                                                                                            Maint Repair Tech                1              1              1                1           1
                                                                                                            Maint Repair Tech/Custodian                                    1                1           1
CAPITAL OUTLAY FOR CURRENT BUDGET:                     $                  -                                 Custodian                        5              5              4                4           4

                                                                                                                                             9              9              9                9           9




                                                                                                                                                                                                            45
                                                                                                                      General Fund
Human Resources                                                                       DeSoto County Board of County Commissioners


Fund 001               Revenues            2004/05            2005/06           2006/07            2007/08           Changes            Comments
Dept 7139                                   Actual             Actual           Budget            Proposed             +/(-)
              General Fund             $       101,239    $       109,773   $       129,701   $        122,766   $        (6,935)
                 Total Revenues        $       101,239    $       109,773   $       129,701   $        122,766   $        (6,935)
Fund 001               Expenses            2004/05            2005/06           2006/07            2007/08           Changes
Dept 7139                                   Actual             Actual           Budget            Proposed             +/(-)
 5131200000   Regular Salaries         $        61,406    $        65,104   $        68,748   $         71,867   $         3,119
 5131400000   Overtime                 $           251    $           187   $         1,000   $          1,000   $             -
              Employee Benefits        $        24,909    $        27,861   $        31,974   $         29,324   $        (2,650)
                 Personnel Expenses    $        86,566    $        93,152   $       101,722   $        102,191   $           469
 5134800000   Advertising              $          (342)   $           103   $           500   $            500   $             -
 5133100000   Labor Attorney Fees      $             -    $             -   $         1,500   $          4,000   $         2,500
 5134400000   Leased Equipment         $         2,295    $         1,898   $         2,500   $          2,750   $           250
 5134601000   Maintenance Agreements   $             -    $             -   $           500   $              -   $          (500)
 5134900000   Miscellaneous Expenses   $         4,700    $         2,026   $         5,379   $          2,500   $        (2,879)
 5135100000   Office Supplies          $         1,699    $         2,819   $         3,500   $          2,500   $        (1,000)
 5135200000   Operating Supplies       $            46    $            28   $           100   $              -   $          (100)
 5134700000   Printing                 $             -    $           180   $           500   $            500   $             -
 5135400000   Publications & Dues      $         4,207    $         4,877   $         6,000   $          3,000   $        (3,000)
 5134600000   Repair & Maintenance     $             -    $             -   $           500   $              -   $          (500)
 5134100000   Telephone                $           375    $           374   $           500   $            325   $          (175)
 5134000000   Travel and Training      $         1,693    $         2,521   $         3,000   $          3,000   $             -
                Operation Expenses     $        14,673    $        14,824   $        24,479   $         19,075   $        (5,404)
 5136400000   Equipment                $             -    $         1,797   $         3,500   $          1,500   $        (2,000) Computer
                Capital Expenses       $             -    $         1,797   $         3,500   $          1,500   $        (2,000)
                Total Expenses         $       101,239    $       109,773   $       129,701   $        122,766   $        (6,935) 7.17% decrease from PY




                                                                                                                                                           46
                                                                                                                                                      General Fund
Human Resources                                                                                                    DeSoto County Board of County Commissioners

                                          Revenue Trend                                                                                   Expenditure Trend
MISSION
  $140,000                                                                                           $120,000

   $120,000                                                                                          $100,000

   $100,000
                                                                                                      $80,000                                                                                Personnel
    $80,000                                                                                                                                                                                  Operating
                                                                                    General Fund      $60,000
                                                                                                                                                                                             Capital
    $60,000
                                                                                                      $40,000
    $40,000
KEY OBJECTIVES                                                                                        $20,000
    $20,000

         $-                                                                                                $-
              2003/2004     2004/2005   2005/2006       2006/2007   2007/2008                                   2003/2004   2004/2005     2005/2006    2006/2007   2007/2008
                Actual        Actual      Actual         Budget     Proposed                                      Actual      Actual        Actual      Budget     Proposed


NOTE FOR GRAPH:                                                                                    SUMMARY                  2003/2004      2004/2005      2005/2006     2006/2007        2007/2008
                                                                                                                             Actual         Actual         Actual        Budget          Proposed
                                                                                                   Revenues
                                                                                                    General Fund            $   102,500   $    101,239   $    109,773   $      129,701   $    122,766
DEPARTMENT SUMMARY
The Human Resources Department performs operations in Personnel, Equal Employmen                                            $   102,500   $    101,239   $    109,773   $      129,701   $    122,766
Opportunity and Risk Management. Responsibilities include all aspects of personnel,             Expenses
personnel benefits, services and fair labor standards. The department places job announcements,  Personnel                  $    84,603   $     86,566   $     93,152   $      101,722   $    102,191
collects and reviews applications and responds to applicant inquiries from prospective           Operating                  $    17,897   $     14,673   $     14,824   $       24,479   $     19,075
employees.                                                                                       Capital                    $         -   $          -   $      1,797   $        3,500   $      1,500
                                                                                                                            $   102,500   $    101,239   $    109,773   $      129,701   $    122,766
OBJECTIVES:
* To maintain fair and equal policies and procedures
* To update the County handbook with up to date information regarding regulations and benefits
* Ensure systems are in place to effectively and regularly communicate with employees and
  offices on appropriate Human Resources policies and programs in a professional manner.           PERSONNEL SUMMARY
* To record, maintain, and report statistical data to Federal and State agencies                    Hum Res Coor/Risk Mgr        1              1              1                1               1
                                                                                                    Personnel Clerk              1
                                                                                                    Personnel Technician                        1              1                1               1
EQUIPMENT OUTLAY FOR CURRENT BUDGET:

                          Replacement Computer      $           1,500.00                                                         2              2              2                2               2




                                                                                                                                                                                                         47
                                                                                                                         General Fund
Information Systems                                                                         DeSoto County Board of County Commissioners

Fund 001               Revenues             2004/05            2005/06            2006/07             2007/08           Changes
Dept 3017                                    Actual             Actual            Budget             Proposed             +/(-)                 Comments
              General Fund              $             49   $       101,105    $        165,000   $        174,209   $             9,209
                 Total Revenues         $             49   $       101,105    $        165,000   $        174,209   $             9,209
 Fund 001              Expenses             2004/05            2005/06            2006/07             2007/08           Changes
 Dept 3017                                   Actual            Budget             Proposed           Proposed             +/(-)
 5191200000   Regular Salaries          $              -   $        40,697    $         44,304   $         46,344   $           2,040
 5191400000   Overtime                  $              -   $          1,485   $          2,000   $          2,000   $               -
              Employee Benefits                            $        16,787    $         20,375   $         20,140   $            (235)
                Personnel Costs         $              -   $        58,969    $         66,679   $         68,484   $           1,805
              Gas and Oil               $              -   $              -   $              -   $            500   $             500
 5194400000   Lease Equipment           $              -   $              -   $              -   $              -   $               -
 5194601000   Maintenance Agreements    $              -   $          2,150   $         31,000   $         21,000   $         (10,000) Includes Incode Maintenance
 5194900000   Miscellaneous Charges     $              -   $            821   $            471   $            500   $              29
 5195100000   Office Supplies           $              -   $          3,399   $          3,000   $          1,500   $          (1,500)
 5195200000   Operating Supplies        $              -   $          2,128   $          3,850   $          2,000   $          (1,850) Includes fuel
              Publications & Dues       $              -   $              -   $              -
 5194700000   Printing                  $              -   $              -   $              -   $              -   $               -
 5194600000   Repair & Maintenance      $              -   $          3,688   $          1,500   $          1,650   $             150
 5195205000   Software Licenses Fees    $              -   $              -   $          3,500   $          1,000   $          (2,500) Citrex,misc.
 5194100000   Telephone                 $             49   $            507   $            500   $            575   $              75
 5194000000   Travel & Training         $              -   $            382   $          4,500   $          2,000   $          (2,500) Not used for fuel
                Operating Costs         $             49   $        13,075    $         48,321   $         30,725   $         (17,596)
 5196401000   Communication Equipment   $              -   $              -   $         45,000   $          5,000   $         (40,000)
 5196400000   Equipment                 $              -   $        29,061    $          5,000   $         70,000   $          65,000 Phone System
                Capital Costs           $              -   $        29,061    $         50,000   $         75,000   $          25,000
                 Total Expenses         $             49   $       101,105    $        165,000   $        174,209   $             9,209 31.5% decrease from PY




                                                                                                                                                                 48
                                                                                                                                                         General Fund
Information Systems                                                                                                DeSoto County Board of County Commissioners

                                            Revenue Trend                                                                                    Expenditure Trend
MISSION
  $200,000                                                                                            $80,000
   $180,000                                                                                           $70,000
   $160,000
                                                                                                      $60,000
   $140,000
                                                                                                      $50,000                                                                                       Personnel
   $120,000
                                                                                                                                                                                                    Operating
   $100,000                                                                         General Fund      $40,000
                                                                                                                                                                                                    Capital
    $80,000                                                                                           $30,000
    $60,000
                                                                                                      $20,000
KEY OBJECTIVES
   $40,000
                                                                                                      $10,000
    $20,000
         $-                                                                                                $-
              2003/2004       2004/2005   2005/2006   2006/2007   2007/2008                                     2003/2004   2004/2005       2005/2006     2006/2007       2007/2008
                Actual          Actual      Actual     Budget     Proposed                                        Actual      Actual          Actual       Budget         Proposed


NOTE FOR GRAPH:                                                                                    SUMMARY                  2003/2004         2004/2005       2005/2006        2006/2007        2007/2008
The department was established in 2005/06.                                                                                   Actual            Actual          Actual           Budget          Proposed
                                                                                                   Revenues
                                                                                                    General Fund            $           -    $          49   $   101,105      $       165,000   $    174,209
DEPARTMENT SUMMARY
Information Systems functions as the administrator of the County's various computer systems,                                $           -    $          49   $   101,105      $       165,000   $    174,209
servers and networks. The department maintains, upgrades and installs all computer                 Expenses
equipment for all County departments as well as developing and maintaining the networks             Personnel               $           -    $           -   $    58,969      $        66,679   $     68,484
and servers on which they operate. Upgrading and maintaining the County's website is also           Operating               $           -    $          49   $    13,075      $        48,321   $     30,725
an ongoing effort to provide better accessibility of information for the residents of DeSoto        Capital                 $           -    $           -   $    29,061      $        50,000   $     75,000
County.                                                                                                                     $           -    $          49   $   101,105      $       165,000   $    174,209

OBJECTIVES
* Provide efficient and effective technological and system design support to the Board of            Building Official 5%                                             1
  County Commissioners and all departments.                                                         Information System           0                 1                  1                1               1
* To upgrade the website with current information and develop plans to maintain and refresh
  all information in a timely manner.                                                                                            0                 1                  2                1               1

EQUIPMENT OUTLAY FOR CURRENT BUDGET:

EQUIPMENT                 $                  5,000 Communication Equip-Miscellaneous
                          $                 10,000 Miscellaneous
                          $                 15,000




                                                                                                                                                                                                              49
                                                                                                                         General Fund
Legal                                                                                    DeSoto County Board of County Commissioners

  Fund 001                 Revenues            2004/05           2005/06           2006/07            2007/08           Changes
  Dept 7083                                     Actual            Actual           Budget            Proposed             +/(-)            Comments
               General Fund                $       121,279   $       175,767   $       188,756   $        190,433   $         1,677
                       Total Revenues      $       121,279   $       175,767   $       188,756   $        190,433   $         1,677
   Fund 001              Expenses              2004/05           2005/06           2006/07            2007/08           Changes
  Dept 7083                                     Actual           Budget            Budget            Proposed             +/(-)
  5141200000   Regular Salaries            $        86,747   $       118,879   $       123,951   $        125,947   $         1,996
  5141400000   Overtime                    $             -   $             -   $         1,000   $          1,000   $             -
               Employee Benefits           $        25,893   $        39,288   $        50,305   $         48,986   $        (1,319)
                  Personnel Expenses       $       112,641   $       158,167   $       175,256   $        175,933   $           677
5143400000     Contracted Services         $             -   $             -   $             -   $              -   $             -
5144900000     Miscellaneous               $             -   $             -   $             -   $          1,000   $         1,000
5145100000     Office Supplies             $           839   $         1,988   $         2,000   $          2,000   $             -
5143100000     Other Attorney Charges      $         4,508   $         9,046   $         5,000   $          5,000   $             -
5144901000     Other Charges/Settlements   $             -   $             -   $             -   $              -   $             -
5145400000     Publications & Dues         $         1,911   $         2,039   $         3,000   $          3,000   $             -
5144100000     Telephone                   $         1,009   $           491   $         1,500   $          1,500   $             -
5144000000     Travel & Training           $           372   $         1,786   $         2,000   $          2,000   $             -
                  Operation Expenses       $         8,638   $        15,350   $        13,500   $         14,500   $         1,000
5146400000     Equipment                   $             -   $         2,250   $             -   $              -   $             -
                  Capital Expenses         $             -   $         2,250   $             -   $              -   $             -
                      Total Expenses       $       121,279   $       175,767   $       188,756   $        190,433   $         1,677 .39% decrease from PY




                                                                                                                                                            50
                                                                                                                                                            General Fund
Legal                                                                                                                DeSoto County Board of County Commissioners

                                          Revenue Trend                                                                                         Expenditure Trend
MISSION
  $200,000                                                                                              $200,000
   $180,000                                                                                             $180,000
   $160,000                                                                                             $160,000
   $140,000                                                                                             $140,000
                                                                                                                                                                                                Personnel
   $120,000                                                                                             $120,000
                                                                                                                                                                                                Operating
   $100,000                                                                           General Fund      $100,000
                                                                                                                                                                                                Capital
    $80,000                                                                                              $80,000
    $60,000                                                                                              $60,000
KEY OBJECTIVES
   $40,000                                                                                               $40,000
    $20,000                                                                                              $20,000
         $-                                                                                                   $-
              2003/2004    2004/2005    2005/2006    2006/2007    2007/2008                                        2003/2004       2004/2005    2005/2006    2006/2007   2007/2008
                Actual       Actual       Actual      Budget      Proposed                                           Actual          Actual       Actual      Budget     Proposed


NOTE FOR GRAPH:                                                                                      SUMMARY                   2003/2004         2004/2005      2005/2006     2006/2007     2007/2008
 2005/2006 Legal Secretary was moved from Administration payroll                                                                Actual            Actual         Actual        Budget       Proposed
to Legal Department which explains the increase in personnel costs.                                  Revenues
                                                                                                      General Fund             $      120,134   $    121,279   $    175,767   $   188,756   $    190,433

DEPARTMENT SUMMARY                                                                                                             $      120,134   $    121,279   $    175,767   $   188,756   $    190,433
To provide legal services and advice to the Board of County Commissioners, the County                Expenses
Administrator and County departments. The Attorney defends and/or initiates lawsuits                  Personnel                $      108,854   $    112,641   $    158,167   $   175,256   $    175,933
and administrative actions on behalf of the County, including code enforcement hearings,              Operating                $       11,280   $      8,638   $     15,350   $    13,500   $     14,500
land use appeals and litigation. All County ordinances and resolutions are prepared by the            Capital                  $            -   $          -   $      2,250   $         -   $          -
department as well as most contracts and agreements, deeds, liens and other real estate                                        $      120,134   $    121,279   $    175,767   $   188,756   $    190,433
documents.

OBJECTIVES:
* Advising, counseling, and providing legal opinions to the Board of County Commissioners
  and to County Administration                                                                       PERSONNEL SUMMARY
* Representing Desoto County in litigation matters before the Courts and administrative
  agencies                                                                                            County Attorney                  1              1              1               1             1
* Researching and drafting for the Board legal documents such as contracts, resolutions,              Legal Secretary                                 1              1               1             1
  ordinances, and Board policies                                                                                                       1              2              2               2             2


EQUIPMENT OUTLAY FOR CURRENT BUDGET

None




                                                                                                                                                                                                          51
                                                                                                                      General Fund
Library                                                                               DeSoto County Board of County Commissioners

Fund 001                   Revenues         2004/05           2005/06           2006/07            2007/08           Changes
Dept 3826                                    Actual            Actual           Budget            Proposed             +/(-)             Comments
               General Fund             $       506,191   $       126,784   $       211,111   $        194,161   $       (16,950)
 3414000000   Copies                    $             -   $             -   $             -   $          3,200   $         3,200
 3347100972   Library Grant-State Aid   $        86,006   $        87,479   $        85,000   $         84,000   $        (1,000)
 3357000000   License Plate Funds       $           427   $           433   $           250   $              -   $          (250)
 3471001000   Sales                     $         7,284   $         7,209   $         5,000   $          6,100   $         1,100
                       Total Revenues   $       599,908   $       221,905   $       301,361   $        287,461   $       (13,900)
Fund 001                 Expenses           2004/05           2005/06           2006/07            2007/08           Changes
Dept 3826                                    Actual            Actual           Budget            Proposed             +/(-)
 5711200000   Regular Salaries          $       135,636   $       117,452   $       160,477   $        153,730   $        (6,747)
 5711400000   Overtime                  $            42   $           174   $         1,000   $              -   $        (1,000)
              Employee Benefits         $        60,163   $        55,898   $        75,884   $         75,231   $          (653)
                 Personnel Expenses     $       195,841   $       173,524   $       237,361   $        228,961   $        (8,400)
 5715100000   Office Supplies           $         2,753   $         3,818   $         6,000   $          5,000   $        (1,000)
 5715200000   Operating Supplies        $         1,239   $           890   $         1,500   $          1,000   $          (500)
 5714200000   Postage                   $           993   $         1,112   $         1,000   $          1,000   $             -
 5715400000   Dues                      $           920   $           400   $           600   $              -   $          (600)
 5714100000   Telephone                 $           912   $           909   $         1,100   $          1,000   $          (100)
 5714000000   Travel & Training         $             -   $             -   $         1,400   $          1,000   $          (400)
 5714300000   Utilities                 $        10,607   $        12,088   $        12,000   $         13,000   $         1,000
 5714900000    Miscellaneous            $           224   $            59   $           400   $            500   $           100
                 Operation Expenses     $        17,647   $        19,276   $        24,000   $         22,500   $        (1,500)
 5716600000   Books & Materials         $        25,698   $        25,000   $        28,000   $         28,000   $             -
 5716400000   Equipment                 $             -   $             -   $         6,000   $          3,000   $        (3,000)
 5716601000   Subscriptions             $         4,304   $         4,105   $         6,000   $          5,000   $        (1,000)
                 Capital Expenses       $        30,002   $        29,105   $        40,000   $         36,000   $        (4,000)
                      Total Expenses    $       243,490   $       221,905   $       301,361   $        287,461   $       (13,900)   6.58% decrease from PY




                                                                                                                                                         52
                                                                                                             Capital Projects
Library                                                                                 DeSoto County Board of County Commissioners
Dept. 3826                Revenues           2004/05           2005/06           2006/07        2007/08        Changes
  Library                                    Actual             Actual           Budget        Proposed          +/(-)         Comments
              Library Grant              $             -   $             -   $            -   $    500,000   $    500,000
                       Total Revenues    $             -   $             -   $            -   $    500,000   $    500,000
 5713100000   Professional Services      $             -   $             -   $            -   $          -   $          -
 5713400000   Contracted Services        $             -   $             -   $            -   $          -   $          -
 5716500000   Construction Expenses      $             -   $             -   $            -   $    500,000   $    500,000
                       Total Expenses    $             -   $             -   $            -   $    500,000   $    500,000
              Revenues vs. Expenses      $             -   $             -   $            -   $          -   $          -
              Beginning Balance          $             -   $             -   $            -   $          -   $          -
              Estimated Ending Balance   $             -   $             -   $            -   $          -   $          -




                                                                                                                                          53
                                                                                                                                                               General Fund
Library                                                                                                                  DeSoto County Board of County Commissioners

                                             Revenue Trend                                                                                         Expenditure Trend
MISSION
  $600,000
       0                                                                                                 350000
                                                                                                          $250,000

   -20000
   $500,000                                                                                              300000
                                                                                                          $200,000
   -40000
   $400,000                                                                                              250000
   -60000                                                                                                                                                                                          Personnel
                                                                                        General Fund      $150,000
   -80000                                                                                                200000                                                                                    Personnel
                                                                                                                                                                                                   Operating
   $300,000                                                                             Grants
                                                                                                                                                                                                   Operating
                                                                                                                                                                                                   Capital
  -100000                                                                                Misc
                                                                                        General Fund      $100,000
                                                                                                         150000
   $200,000
  -120000
                                                                                                         100000
KEY OBJECTIVES
  -140000                                                                                                  $50,000
   $100,000
  -160000                                                                                                 50000
         $-                                                                                                       $-
  -180000                                                                                                     0
               2003/2004     2004/2005     2005/2006       2006/2007      2007/2008                                     2003/2004     2004/2005    2005/2006    2006/2007    2007/2008
  -200000        Actual        Actual        Actual         Budget        Proposed                                        Actual
                                                                                                                       186045           Actual
                                                                                                                                    210791.95        Actual
                                                                                                                                                   230888        Budget
                                                                                                                                                                308736       Proposed
                                                                                                                                                                              316733


NOTE FOR GRAPH:                                                                                        SUMMARY                       2003/2004      2004/2005      2005/2006      2006/2007    2007/2008
                                                                                                                                      Actual         Actual         Actual         Budget      Proposed
                                                                                                       Revenues
DEPARTMENT SUMMARY                                                                                      General Fund                $    108,618   $    506,191   $    126,784   $   211,111   $    194,161
The Desoto County Library is committed to providing user-oriented services to all citizens.             Grants                                     $     86,006   $     87,479   $    85,000   $     84,000
Services include books, magazines, audio and visual materials. Also provided are                        Misc                        $     95,770   $      7,711   $      7,642   $     5,250   $      9,300
computers with internet service and a children's computer center equipped with                                                      $    204,388   $    599,908   $    221,905   $   301,361   $    287,461
educational games.                                                                                     Expenses
                                                                                                        Personnel                   $    208,675   $    195,841   $    173,524   $   237,361   $    228,961
OBJECTIVES:                                                                                             Operating                   $     13,906   $     17,647   $     19,276   $    24,000   $     22,500
* Provide library materials circulation services, including check-out, check-in, reserves, patron       Capital                     $     29,691   $     30,002   $     29,105   $    40,000   $     36,000
  registration, and collection for overdue materials.                                                                               $    252,272   $    243,490   $    221,905   $   301,361   $    287,461
* Provide reference and information assistance
* Provide public access to personal computers and internet computers.                                  PERSONNEL SUMMARY
                                                                                                        Library Director                  1              1              1                1           1
                                                                                                        Library Office Manager            1              1              1                1           1
                                                                                                        Children's Librarian              1              1              1                1*
                                                                                                        Administrative Secretary          1              1              1*               1*          1*
                                                                                                        Library Aide                      2              2              1                1           1
EQUIPMENT OUTLAY FOR CURRENT BUDGET:                                                                    Circulation Desk Manager                                        1                1           1
                                                                                                        Library Children's Tech                                                          1           1
EQUIPMENT                  Miscellaneous               $               3,000.00                         Technical Svs Librarian (PT)                                                                 1

                                                                                                                                          6              6              6                7           7

                                                                                                       *Vacant




                                                                                                                                                                                                          54
                                                                                                                       General Fund
Parks and Recreation-Summary                                                             DeSoto County Board of County Commissioners

                      Revenues             2004/05             2005/06            2006/07              2007/08        Changes
                                           Actual               Actual            Budget              Proposed          +/(-)          Comments
        Operations
         Operations                    $       424,666     $       634,639    $      1,228,418    $        908,408              General Fund

        Capital Projects
         County Wide Park Impr         $        23,623     $        39,392    $        175,000    $        176,500
         Brewer Park                   $       330,533     $       739,366    $          5,000    $        170,000
         Deep Creek Park               $        19,900     $        27,202    $              -    $              -
         Forestry Grant Tree Project   $             -     $        54,384    $        185,000    $              -
        Less Intrafund Transfer                                               $       (175,000)   $       (104,500)
                 Total Revenues        $       798,722     $      1,494,983   $      1,418,418    $      1,150,408
                   Expenses                2004/05             2005/06            2006/07              2007/08        Changes
                                           Actual               Actual            Budget              Proposed          +/(-)          Comments
        Operations
         Operations                    $       424,666     $       634,639    $      1,228,418    $        908,408
        Capital Projects
         County Wide Park Impr         $         23,623    $         39,392   p                   $        176,500
         Brewer Park                   $        134,455    $        739,366   $              -    $        170,000
         Deep Creek Park               $         19,900    $         27,202   $              -    $              -
         Forestry Grant Tree Project   $              -    $         54,384   $        128,000    $              -
        Less Intrafund Transfer        $              -    $              -   $       (175,000)   $       (104,500)
        Total Expenses                 $        602,643    $      1,494,983   $      1,181,418    $      1,150,408
        Revenues vs. Expenses                   196,078                   -   $        237,000    $              -
        Beginning Balance              $       (196,078)   $              0   $              0    $              -
        Estimated Ending Balance                      0                   0   $        237,000    $              -




                                                                                                                                                  55
                                                                                                                             General Fund
Parks and Recreation-Operations                                                              DeSoto County Board of County Commissioners

Fund 001                 Revenues                 2004/05           2005/06           2006/07             2007/08           Changes
Dept. 7074                                        Actual             Actual           Budget             Proposed             +/(-)                   Comments
              General Fund                    $       423,566   $       609,548   $      1,193,418 $          846,408   $       (347,010)
 3472501000   Rent-County Complexes           $             -   $             -   $          1,000 $            3,000   $          2,000
 3472000000   Recreation Camp                 $             -   $             -   $              - $           17,000   $         17,000
 3472502000   Program Activity Fees           $             -   $             -   $          5,000 $           20,000   $         15,000
 3472503000   Concession Income               $             -   $             -   $              - $            1,000   $          1,000
 3472500000   Camping Fees                    $         1,100   $         8,580   $          8,000 $           13,000   $          5,000    previously in Dept 7080
 3472000000   Vessel Registration Fees        $        13,942   $        14,810   $         12,000
                  Fees/Charges Income         $         1,100   $         8,580   $         26,000 $           54,000   $         28,000
                                                                                                                        $              -
 3377002006   SWFWMD Community Education      $             -   $         2,306   $          5,000   $          4,000   $         (1,000)
 3317002001   NOAA Grant                      $             -   $        14,205   $              -   $              -   $              -
 3377020061   Charlotte Harbor Outreach       $             -   $             -   $          3,000   $          3,000   $              -
 3770200062   Charlotte Harbor NEP Micro      $             -   $             -   $          1,000   $          1,000   $              -
                 Operational Grant Income     $             -   $        16,511   $          9,000   $          8,000   $         (1,000)
                         Total Revenues       $       424,666   $       634,639   $      1,228,418   $        908,408   $       (320,010)
Fund 001                  Expenses                2004/05           2005/06           2006/07             2007/08           Changes
Dept. 7074                                        Actual             Actual           Budget             Proposed             +/(-)                   Comments
 5721200000   Regular Salaries                $       169,835   $       204,570   $       285,675    $        304,399   $         18,724
 5721400000   Overtime                        $         1,039   $         4,937   $         8,000    $          8,500   $            500
              Employee Benefits               $        80,825   $       103,436   $       165,950    $        179,384   $         13,434
                 Personnel Expenses           $       251,699   $       322,168   $       480,025    $        513,083   $         33,058
 5724904000   Bank Service Fees               $             -   $             -   $             -    $            120   $            120
 5725202007   CHNEP Community Expense         $             -   $             -   $             -    $          4,000   $          4,000
 5724100000   Telephone                       $         5,472   $         7,073   $         8,080    $          9,200   $          1,120    new phone line at office
 5723400000   Contracted Services             $        14,759   $        14,205   $        90,000    $         15,000   $        (75,000)
 5724300020   Electric                        $         7,612   $        13,482   $        71,000    $         65,000   $         (6,000)
 5725201000   Gas and Oil                     $             -   $             -   $        20,000    $         15,000   $         (5,000)
 5724800000   License & Permits               $           170   $           550   $         2,275    $          2,275   $              -
 5724601000   Maintenance Contracts           $           209   $             -   $         5,750    $          5,750   $              -
 5725205000   Miscellaneous                   $           776   $         1,517   $         2,500    $          3,500   $          1,000
 5725100000   Office Supplies                 $           888   $         3,381   $         5,000    $          4,000   $         (1,000)
 5725200000   Operating Supplies              $        15,224   $        46,003   $        47,162    $         52,000   $          4,838    New Park supplies
 5724700000   Printing & Binding              $         1,110   $         4,376   $         7,500    $          5,000   $         (2,500)
 5723101000   Professional Services           $        24,846   $        18,242   $        61,420    $         20,000   $        (41,420)   Needs Assessment
 5725400000   Publications/Dues/Memberships   $         1,971   $         1,582   $         1,682    $          2,680   $            998
 5724400000   Rentals & Leases                $         1,645   $         1,876   $        37,620    $         15,000   $        (22,620)
 5724600000   Repair & Maintenance            $        22,933   $        40,668   $        50,000    $         42,000   $         (8,000)
 5725300000   Road Maintenance Supplies       $           602   $         1,497   $         4,000    $          4,000   $              -
 5725202006   SWFWMD Educational Expense      $             -   $             -   $         9,000    $          4,000   $         (5,000)




                                                                                                                                                                       56
                                                                                                                             General Fund
Parks and Recreation-Operations                                                              DeSoto County Board of County Commissioners

Fund 001                  Expenses                2004/05           2005/06           2006/07             2007/08           Changes
Dept. 7074                                        Actual             Actual           Budget             Proposed             +/(-)              Comments
 5724000000   Travel & Training               $           556   $         3,049   $         5,480    $          5,000   $           (480)
 5724901000   Volunteer Expense               $             -   $             -   $             -    $          3,300
 5724300000   Water/Sewer/Garbage Utilities   $         6,121   $         9,715   $        14,424    $         14,000   $           (424)
                Operating Expenses            $       104,894   $       167,216   $       442,893    $        290,825   $       (152,068)
 5726200000   Building Improvements           $        43,076   $       120,000   $        70,000    $              -   $        (70,000)
 5726309000   Brownville Park Improvements
 5726400000   Equipment Expenses              $        24,996   $        25,255   $         60,500   $              -   $        (60,500)
                Capital Expenses              $        68,072   $       145,255   $        130,500   $              -   $       (130,500)
                                              $       424,666   $       634,639   $      1,053,418   $        803,908   $       (249,510)
              Transfer to Capital Projects                                        $        175,000   $        104,500   $        (70,500)
                         Total Expenses       $       424,666   $       634,639   $      1,228,418   $        908,408   $       (320,010)   27.20% decrease from PY
              Revenues vs. Expenses           $             -   $             -   $              -   $              -   $              -
              Beginning Balance                                 $             -                      $              -   $              -
              Estimated Ending Balance        $             -   $             -   $              -   $              -   $              -




                                                                                                                                                                 57
Parks and Recreation-Capital Project                                                                                        General Fund
Miscellaneous Park Improvement Projects                                                     DeSoto County Board of County Commissioners

Fund 001          Revenues & Expenses           2004/05             2005/06           2006/07            2007/08           Changes
Dept 7080                                       Actual               Actual           Budget            Proposed             +/(-)                    Comments
              Interfund Transfer-Park Op    $        23,623     $        39,392   $       175,000   $         19,500   $       (155,500) match for FBIP only
 3472500000   Camping Fees                                                                                             $              - moved to Operations
 3472000000   Vessel Registration Fees                                                              $         12,000   $         12,000 match for FBIP only
              FBIP Grant                                                                            $        145,000   $        145,000 for engineering & permitting
              Total Revenues                $        23,623     $        39,392   $       175,000   $        176,500   $          1,500
 5726320000   Boating Improvements          $        15,115     $        23,982   $        12,000   $              -   $        (12,000)
 5726308000   Brownville Campground         $             -     $             -   $             -   $              -   $              -
 5726309000   Brownville Park               $             -     $             -   $             -   $          6,500   $          6,500
 5726200000   Buildings                     $             -     $             -   $             -   $              -   $              -
 5729900000   Contingency                   $             -     $             -   $             -   $              -   $              -
 5726300000   Deep Creek Park               $             -     $             -   $        80,000                                          To correctly show BOCC Portion
 5726304000   DeSoto Park                   $             -     $             -   $         6,667   $         68,000   $         61,333    Boat Ramp, Eng. and permitting
 5726303000   Kings Park                    $             -     $             -   $        61,667   $              -   $        (61,667)
 5726307000   Lettuce Lake Park             $             -     $             -   $             -   $         68,000   $         68,000    Boat Ramp, Eng. and permitting
 5726305000   Morgan Park                   $             -     $             -   $         6,666   $              -   $         (6,666)
 5726306000   Liverpool Park                $             -     $             -   $             -   $         34,000   $         34,000    Boat Ramp, Eng. and permitting
 5726300000   Infrastructure                $         8,508     $        15,410   $         8,000   $              -   $         (8,000)
              Total Expenses                $        23,623     $        39,392   $       175,000   $        176,500   $          1,500       2.85% decrease from PY




Parks and Recreation-Capital Project                                                                                        General Fund
FRDAP Grant/Brewer Park                                                                     DeSoto County Board of County Commissioners


 Fund 001         Revenues & Expenses           2004/05             2005/06           2006/07            2007/08           Changes
   7079                                         Actual               Actual           Budget            Proposed             +/(-)                    Comments
              Interfund Transfer-Park Op    $       330,533     $       545,866   $             -   $         85,000   $        85,000                   Grant Match
 3347000957   FRDAP Grant 3                 $             -     $       147,500   $             -                      $             -
 3347000958   FRDAP Grant 4                 $             -     $        46,000   $             -   $         85,000   $        85,000     Grant Final
 3891000000   Interest                      $             -     $             -   $         5,000                      $        (5,000)
              Total Revenues                $       330,533     $       739,366   $         5,000   $        170,000   $       165,000
 5726300000   Brewer Improvements OTB       $       134,455     $       739,366   $             -                      $             -
 5726303000   Improvement-Brewer Grant #3                                         $             -                      $             -
 5726304000   Improvement-Brewer Grant #4   $              -                      $             -   $        170,000   $       170,000     Tennis ct, Path, Pavilions
 5729900000   Contingency                   $              -    $             -   $             -                      $             -
              Total Expenses                $        134,455    $       739,366   $             -   $        170,000   $       170,000
              Revenues vs. Expenses         $        196,078    $             -   $         5,000                      $        (5,000)
              Beginning Balance             $       (196,078)   $             0   $             0   $              -   $            (0)
 5729900000   Estimated Ending Balance      $              0    $             0   $         5,000   $              -   $        (5,000)


                                                                                                                                                                            58
Parks and Recreation-Capital Project                                                                                               General Fund
Deep Creek Park                                                                                    DeSoto County Board of County Commissioners


 Fund 001         Revenues & Expenses                    2004/05           2005/06           2006/07            2007/08           Changes
   7072                                                  Actual             Actual           Budget            Proposed             +/(-)         Comments
              General Fund                                             $         2,306
 3377002005   SWFWMD Grant                           $        19,900   $        24,896   $             -   $              -   $              -
 3891000000   Interest                               $             -   $             -   $             -   $              -   $              -
              Total Revenues                         $        19,900   $        27,202   $             -   $              -   $              -
 5726302000   Park Improvements                      $        19,900   $        27,202   $             -   $              -   $              -

              Total Expenses                         $        19,900   $        27,202   $             -   $              -   $              -
              Revenues vs. Expenses                  $             -   $             -   $             -   $              -   $              -
              Beginning Balance                      $             -   $             -                     $              -   $              -
              Estimated Ending Balance               $             -   $             -   $             -   $              -   $              -




Parks and Recreation-Capital Project                                                                                               General Fund
Forestry Project                                                                                   DeSoto County Board of County Commissioners

 Fund 001         Revenues & Expenses                    2004/05           2005/06           2006/07            2007/08           Changes
   7078                                                  Actual             Actual           Budget            Proposed             +/(-)         Comments
              General Fund                           $             -   $             -                                               0
 131700UCF    Urban/Community Forestry Grant         $             -   $        54,384   $       185,000   $              -   $       (185,000)
 389100000    Interest                               $             -   $             -   $             -                      $              -
              Total Revenues                         $             -   $        54,384   $       185,000   $              -   $       (185,000)
 5725200000   Forestry Grant Operations              $             -   $        24,251   $             -   $              -   $              -
 5726300000   Forestry Grant Capital                 $             -   $        30,133   $       128,000   $              -   $       (128,000)
 5729900000   Contingency                            $             -   $             -                     $              -   $              -
              Total Expenses                         $             -   $        54,384   $       128,000   $              -   $       (128,000)
              Revenues vs. Expenses                  $             -   $             -   $        57,000   $              -   $        (57,000)
              Beginning Balance                      $             -   $             -   $             -   $              -   $              -
              Estimated Ending Balance               $             -   $             -   $        57,000   $              -   $        (57,000)


              Total all Park General Fund Expenses




                                                                                                                                                             59
Parks and Recreation-Capital Project                                                                                          General Fund
Impact Fee Summary                                                                             DeSoto County Board of County Commissioners


  Fund 306        Revenues & Expenses                2004/05           2005/06           2006/07            2007/08          Changes
    7135                                             Actual             Actual           Budget            Proposed            +/(-)        Comments
3632700000   Impact Fees                         $             -   $             -   $       100,000   $        40,000   $       (60,000)
3611000300   Interest                            $             -   $             -   $             -   $           500   $           500
             Total Revenues                      $             -   $             -   $       100,000   $        40,500   $       (59,500)
5810000002   Transfer to Capital Park Projects   $             -   $             -   $             -   $             -   $             -
             Total Expenses                      $             -   $             -   $             -   $             -   $             -
             Revenues vs. Expenses               $             -   $             -   $       100,000   $        40,500   $       (59,500)
             Beginning Balance                   $             -   $             -   $             -   $         7,000   $         7,000
             Estimated Ending Balance            $             -   $             -   $       100,000   $        47,500   $       (52,500)




                                                                                                                                                       60
                                                                                                                                                             General Fund
Parks & Recreation-Operations                                                                                          DeSoto County Board of County Commissioners

                                          Revenue Trend                                                                                         Expenditure Trend
MISSION
  $1,400,000
       0                                                                                              350000
                                                                                                       $600,000

   -20000
   $1,200,000                                                                                         300000
                                                                                                       $500,000
   -40000
   $1,000,000                                                                                         250000
   -60000                                                                                              $400,000                                                                                 Personnel
                                                                                     General Fund
     $800,000                                                                                                                                                                                   Personnel
                                                                                                                                                                                                Operating
   -80000                                                                            Grants           200000
                                                                                                       $300,000
                                                                                     Misc                                                                                                       Operating
                                                                                                                                                                                                Capital
    $600,000
  -100000
                                                                                     General Fund     150000
                                                                                                       $200,000
  -120000
    $400,000
                                                                                                      100000
KEY OBJECTIVES
  -140000                                                                                              $100,000
    $200,000
  -160000                                                                                              50000
          $-                                                                                                   $-
  -180000                                                                                                  0
                2003/2004   2004/2005   2005/2006    2006/2007   2007/2008                                           2003/2004     2004/2005    2005/2006     2006/2007   2007/2008
  -200000         Actual      Actual      Actual      Budget     Proposed                                           186045
                                                                                                                       Actual    210791.95
                                                                                                                                     Actual     230888
                                                                                                                                                  Actual      308736
                                                                                                                                                               Budget      316733
                                                                                                                                                                          Proposed


NOTE FOR GRAPH:                                                                                     SUMMARY                       2003/2004      2004/2005       2005/2006     2006/2007    2007/2008
                                                                                                                                   Actual         Actual          Actual        Budget      Proposed
                                                                                                    Revenues
                                                                                                     General Fund                $    231,120   $   423,566     $   609,548   $ 1,193,418   $    846,408
                                                                                                     Grants                      $          -   $         -     $    16,511   $     9,000   $      8,000
DEPARTMENT SUMMARY                                                                                   Misc                        $     21,760   $     1,100     $     8,580   $    26,000   $     54,000
Desoto County Parks and Recreation Department is dedicated to enhancing the quality of                                           $    252,880   $   424,666     $   634,639   $ 1,228,418   $    908,408
life for the citizens by providing innovative and progressive recreational parks, programs          Expenses
with modern and efficient amenities while preserving and protecting our natural resources.           Personnel                   $    102,810   $   251,699     $   322,168   $   480,025   $    513,083
                                                                                                     Operating                   $     55,639   $   104,894     $   167,216   $   442,893   $    290,825
                                                                                                     Capital                     $     94,431   $    68,072     $   145,255   $   130,500   $          -
                                                                                                                                 $    252,880   $   424,666     $   634,639   $ 1,053,418   $    803,908
OBJECTIVES:
* Provide exceptional parks and recreational programs that promote healthy communities              PERSONNEL SUMMARY
  and economic and environmental sustainablitiy                                                      Parks & Rec Director                             1               1               1           1
* Promote recreational areas that address all stages of quality leisure.                             Park Attendant - Brownville                      1
* Establish programs which address the needs of the community                                        Resident Park Attendant - Morgan                 1              1                1           1
                                                                                                     Parks Maint Tech I                               4              2                1           2
                                                                                                     Parks Maint Tech I VACANT                                       1*               2*          1*
                                                                                                     Parks Supervisor                                 1              1                1           1
                                                                                                     Equipment Operator III                           1              1                1
                                                                                                     Parks Oper Tech IV                                              1                1           1
                                                                                                     Park Ranger                                                     1                1           1
EQUIPMENT OUTLAY FOR CURRENT BUDGET $                                -                               Park Operation Specialist                                                        1           1
                                                                                                     Recreation Supervisor                                                            1           1
                                                                                                     Recreation Aide (PT)                                                             1           1
                                                                                                     Administrative Assistant                                                         1           1
                                                                                                                                  0                   9               9               13          12



                                                                                                                                                                                                       61
                                                                                                                               General Fund
Planning                                                                                       DeSoto County Board of County Commissioners

Fund 001                 Revenues                   2004/05            2005/06           2006/07            2007/08           Changes                    Comments
Dept. 3015                                           Actual             Actual           Budget            Proposed             +/(-)
              General Fund                      $        365,324   $       167,432   $       197,144   $        151,369   $        (45,775)
 3291700000   Community Dev. District Fees      $         15,000   $        15,000   $        15,000   $         15,000   $              -
 3221000000   Construction Permit Fee           $        347,377   $             -   $             -   $              -   $              -    Building
 3214000000   Contractor Cert Comp Fee          $         15,980   $        14,940   $             -   $              -   $              -    Building
 3281100000   Development Site Plan Review      $              -   $             -   $        25,000   $         15,500   $         (9,500)
 3291800000   Dev.of Regional Impact DRI Fees   $              -   $             -   $        50,000   $         40,000   $        (10,000)
 3400100415   Admin Fee-Development Director    $              -   $             -   $        25,000   $              -   $        (25,000)
 3231000000   Earth Moving Fees                 $          2,000   $         8,900   $        12,000   $         15,000   $          3,000
 3221200000   Flood Permit Fees                 $              -   $           850   $             -   $            500   $            500
 3413000000   Map Fees                          $            183   $           371   $         1,000   $            300   $           (700)
 3291002000   Mining Permits Fees               $              -   $             -   $        50,000   $         10,000   $        (40,000)
 3890000000   Misc. Revenues                    $              -   $             -   $         3,000                      $         (3,000)
 3291300000   Mobile Home Inspection            $         20,541   $             -   $             -                      $              -    Building
 3212000000   Occupational License Fees         $         51,085   $        30,907   $        35,000   $         45,000   $         10,000
 3281201000   PA Zoning Application Fees        $          3,450   $        12,300   $        10,000   $         12,000   $          2,000
 3281000000   Plan Reviews                      $         37,258                                                          $              -
 3293100000   Plat Reviews                      $          9,300   $        16,078   $        12,500   $          7,500   $         (5,000)
 3291600000   Plat Vacation Fees                $          1,300   $         1,500   $         3,000   $            750   $         (2,250)
 3221100000   R/O/W Permit Fees                 $         27,475   $        29,625   $             -   $              -   $              -    Transportation
 3221300000   Temporary Permit Fees             $            431   $         1,150   $             -   $          4,500   $          4,500
 3281200000   Zoning Application Fees           $        104,308   $       109,316   $        90,000   $         80,000   $        (10,000)
 3828130000   Zoning Ordinance Fees             $             10   $         3,185   $             -                      $              -
                     Total Charges and Fees     $        635,698   $       244,122   $       331,500   $        246,050   $        (85,450)
                          Total Revenues        $      1,001,021   $       411,554   $       528,644   $        397,419   $       (131,225)
Fund 001                 Expenses                   2004/05            2005/06           2006/07            2007/08           Changes                    Comments
Dept 3015                                            Actual             Actual           Budget            Proposed             +/(-)
 5241200000   Salaries                          $       457,079    $        82,351   $       203,491   $        197,057   $         (6,434)
 5241400000   Overtime                          $        16,923    $         3,510   $         2,000   $          4,000   $          2,000
              Employee Benefits                 $       185,532    $        30,231   $        65,180   $         73,412   $          8,232
                 Personnel Expenses             $       659,534    $       116,092   $       270,671   $        274,469   $          3,798
 5244903000   Advertising                       $         7,582    $         9,226   $        16,000   $         10,000   $         (6,000)
 5243101000   CDD Professional Fees             $             -    $        15,632   $        18,000   $         15,000   $         (3,000)
 5244905000   City Occupational Licenses        $             -    $             -   $             -   $              -   $              -
 5243400000   Contracted Services-Plat Review   $         1,158    $         1,150   $         8,500   $          5,000   $         (3,500)
 5245400000   Dues, Sub, & Pub                  $         2,254    $           135   $         1,200   $          1,200   $              -
 5245201000   Gas and Oil                       $        10,460    $            51   $         1,350   $          1,250   $           (100)
 5244400000   Lease Equipment                   $         3,271    $             -   $         1,000   $              -   $         (1,000)




                                                                                                                                                                    62
                                                                                                                               General Fund
Planning                                                                                       DeSoto County Board of County Commissioners

Fund 001                 Expenses                   2004/05            2005/06           2006/07            2007/08           Changes             Comments
Dept 3015                                            Actual             Actual           Budget            Proposed             +/(-)
              Operation Expenses Continued
 5244601000   Maintenance Agreements            $            659   $             -   $           250   $            250   $              -
 5244901000   Miscellaneous Expenses            $          2,026   $         9,155   $         1,148   $          1,500   $            352
 5245100000   Office Supplies                   $         26,953   $         8,989   $         9,500   $          9,500   $              -
 5245200000   Operational Supplies              $          3,727   $           133   $           650   $            750   $            100
 5244912000   Permit Surcharge                  $          1,824   $         2,609   $             -   $              -   $              -
 5244101000   Postal Charges                    $          5,433   $         2,845   $         6,500   $          4,500   $         (2,000)
 5243100000   Professional Services             $        245,117   $       223,356   $       150,000   $         50,000   $       (100,000)
 5244902005   Property App. Zone Notification   $          5,850   $        14,900   $             -   $          4,000   $          4,000
 5244700000   Printing                          $            442   $           428   $         6,000   $          5,000   $         (1,000)
 5244600000   Repair and Maintenance            $            509   $           892   $         1,000                      $         (1,000)
 5244100000   Telephone                         $          9,698   $           124   $         6,000   $          1,500   $         (4,500)
 5244000000   Travel and Training               $          4,022   $            17   $         8,375   $          6,000   $         (2,375)
                 Operation Expenses             $        330,986   $       289,642   $       235,473   $        115,450   $       (120,023)
 5246401000   Software Purchase                 $          2,184   $           620   $        12,500   $          7,500   $         (5,000) G.I.S. Station
 5246400000   Equipment                         $          8,317   $         5,200   $        10,000   $              -   $        (10,000)
                 Capital Expenses               $         10,501   $         5,820   $        22,500   $          7,500   $        (15,000)
                         Total Expenses         $      1,001,021   $       411,554   $       528,644   $        397,419   $       (131,225) 25.83% decrease from PY




                                                                                                                                                                      63
                                                                                                                                                        General Fund
Planning                                                                                                          DeSoto County Board of County Commissioners

                                         Revenue Trend                                                                                      Expenditure Trend
MISSION
  $700,000
       0                                                                                            350000
                                                                                                     $700,000

  -20000
  $600,000                                                                                           $600,000
                                                                                                    300000
  -40000
  $500,000                                                                                           $500,000
                                                                                                    250000
  -60000                                                                                                                                                                                    Personnel
  $400,000                                                                         General Fund      $400,000                                                                               Personnel
                                                                                                                                                                                            Operating
  -80000                                                                                            200000
                                                                                    Misc                                                                                                    Operating
                                                                                                                                                                                            Capital
   $300,000
  -100000                                                                                            $300,000
                                                                                   General Fund     150000
  -120000
   $200,000                                                                                          $200,000
                                                                                                    100000
KEY OBJECTIVES
  -140000
   $100,000                                                                                         $100,000
  -160000                                                                                           50000
         $-                                                                                                $-
  -180000                                                                                                0
              2003/2004   2004/2005    2005/2006   2006/2007    2007/2008                                        2003/2004     2004/2005    2005/2006    2006/2007   2007/2008
  -200000       Actual      Actual       Actual     Budget      Proposed                                        186045
                                                                                                                   Actual    210791.95
                                                                                                                                 Actual     230888
                                                                                                                                              Actual     308736
                                                                                                                                                          Budget      316733
                                                                                                                                                                     Proposed


NOTE FOR GRAPH:                                                                                   SUMMARY                     2003/2004      2004/2005      2005/2006     2006/2007     2007/2008
Fiscal years 2003/2004 and 2004/2005 numbers represent the now-defunct Development                                             Actual         Actual         Actual        Budget       Proposed
Department, before it was split into four separate departments.                                   Revenues
                                                                                                   General Fund              $    298,080   $ 365,324      $    167,432   $   197,144   $    151,369
                                                                                                   Misc                      $    434,596   $ 635,698      $    244,122   $   331,500   $    246,050
DEPARTMENT SUMMARY                                                                                                           $    732,676   $ 1,001,021    $    411,554   $   528,644   $    397,419
To provide efficient delivery of courteous, consistent and dependable public service in the areas Expenses
of comprehensive planning and zoning administration. Theses services aid in a positive and orderly Personnel                 $    643,982   $ 659,534      $    116,092   $   270,671   $    274,469
development of the County's land uses.                                                             Operating                 $     78,744   $ 330,986      $    289,642   $   235,473   $    115,450
                                                                                                   Capital                   $      9,950   $    10,501    $      5,820   $    22,500   $      7,500
                                                                                                                             $    732,676   $ 1,001,021    $    411,554   $   528,644   $    397,419
OBJECTIVES
* Assist in preparing and maintaining a general plan for the County
* Provide staff planning support to the County Administrator, Commissioners, and all              PERSONNEL SUMMARY
 departments                                                                                       Building Official 40%                                         1
* Review and make recommendations on matters related to the County Zoning Regulations              Office Manager 50%                                            1
 *Assist the public in matters related to land development and zoning regulations                  Planning Manager                                                              1            1
* Provide planning related data collation and analysis services to County Government               Planner II                                                                                 1
                                                                                                   Planner                         1              1              1               1            1
CAPITAL OUTLAY FOR CURRENT BUDGET:                                                                 Admin Assistant 50%                                                                        1
                                                                                                   GIS Technician                                                                             1
                                                                                                                                   1              1              3               2            6




                                                                                                                                                                                                   64
                                                                                                                               General Fund
Probation                                                                                     DeSoto County Board of County Commissioners

Fund 001                   Revenues            2004/05             2005/06             2006/07              2007/08           Changes
Dept 5242                                       Actual              Actual             Budget              Proposed             +/(-)             Comments
              General Fund                 $       (143,316) $         (189,447) $          (31,264) $          (35,666) $         (4,402)
 3486800000   Probation Alternative        $       284,588     $       345,235     $       280,000     $        300,000   $        20,000
 3486801000   Work Program                 $        69,520     $        75,100     $        60,000     $         60,000   $             -
                          Total Revenues   $       210,792     $       230,888     $       308,736     $        324,334   $        15,598
Fund 001                   Expenses            2004/05             2005/06             2006/07              2007/08           Changes
Dept 5242                                       Actual             Budget              Budget              Proposed             +/(-)
 5231200000   Regular Salaries             $       144,277     $       150,359     $       180,454     $        189,581   $         9,127
 5231400000   Overtime                     $             98    $         1,002     $               -   $           320    $             320
              Employee Benefits            $        58,950     $        80,920     $        95,382     $        104,433   $         9,051
                Personnel Expenses         $       203,325     $       221,534     $       275,836     $        294,334   $        18,498
 5233401000   County Work Program          $         1,138     $         2,274     $         2,000     $          2,000   $               -
 5233402000   Warrant Program              $               -   $               -   $         2,000     $          2,000   $               -
 5234000000   Travel & Training            $               -   $               -   $         2,000     $          2,000   $               -
 5234100000   Telephone                    $         3,888     $         3,035     $         5,000     $          5,000   $               -
 5234200000   Postal Charges               $               -   $             185   $             200   $           200    $               -
 5234400000   Lease Equipment              $         1,221     $             299   $         2,800     $          2,800   $               -
 5234600000   Repair & Maintenance         $              3    $             50    $         3,000     $          3,000   $               -
 5234601000   Maintenance Agreements       $               -   $               -   $               -   $              -   $               -
 5234901000   Miscellaneous Expenses       $               -   $             350   $               -   $              -   $               -
 5234930000   Physicals/Health             $               -   $             12    $             100   $           200    $             100
 5235100000   Office Supplies              $             684   $             783   $         3,000     $          3,000   $               -
 5235200000   Operating Supplies           $               -   $         1,518     $             800   $           800    $               -
 5235201000   Gasoline & Oil               $             532   $             848   $         5,000     $          5,000   $               -
 5235400000   Publications & Dues          $             -     $             -     $         2,000     $          2,000   $               -
                Operation Expenses         $         7,467     $         9,354     $        27,900     $         28,000   $             100
 5136400000   Equipment                    $               -   $               -   $         5,000     $          2,000   $        (3,000)
                Capital Expenses           $               -   $               -   $         5,000     $          2,000   $        (3,000)
                          Total Expenses   $       210,792     $       230,888     $       308,736     $        324,334   $        15,598     2.59% increase from PY




                                                                                                                                                                   65
                                                                                                                                                         General Fund
Probation                                                                                                          DeSoto County Board of County Commissioners

                                         Revenue Trend                                                                                       Expenditure Trend
MISSION
   $500,000
        0                                                                                           350000
                                                                                                     $350,000

   -20000
   $400,000                                                                                          $300,000
                                                                                                    300000
   -40000
   $300,000
                                                                                                     $250,000
                                                                                                    250000
   -60000
   $200,000                                                                                                                                                                                  Personnel
                                                                                   General Fund      $200,000                                                                                Personnel
                                                                                                                                                                                             Operating
   -80000                                                                                           200000
    $100,000                                                                        Misc                                                                                                     Operating
                                                                                                                                                                                             Capital
  -100000                                                                                            $150,000
          $-                                                                       General Fund     150000
  -120000                                                                                            $100,000
   $(100,000)                                                                                       100000
KEY OBJECTIVES
  -140000
   $(200,000)                                                                                         $50,000
  -160000                                                                                            50000
   $(300,000)                                                                                               $-
  -180000                                                                                                 0
              2003/2004    2004/2005   2005/2006       2006/2007   2007/2008                                      2003/2004     2004/2005    2005/2006    2006/2007   2007/2008
  -200000       Actual       Actual      Actual         Budget     Proposed                                      186045
                                                                                                                    Actual    210791.95
                                                                                                                                  Actual     230888
                                                                                                                                               Actual     308736
                                                                                                                                                           Budget      316733
                                                                                                                                                                      Proposed


NOTE FOR GRAPH:                                                                                   SUMMARY                      2003/2004      2004/2005      2005/2006     2006/2007     2007/2008
Probation generates funds for the General Fund as noted above in the negative impact.                                           Actual         Actual         Actual        Budget       Proposed
                                                                                                  Revenues
                                                                                                   General Fund               $ (158,773) $ (143,316) $ (189,447) $            (31,264) $     (35,666)
                                                                                                   Misc                       $ 344,818 $ 354,108 $ 420,335 $                  340,000 $      360,000
DEPARTMENT SUMMARY                                                                                                            $ 186,045 $ 210,792 $ 230,888 $                  308,736 $      324,334
To recommend and enforce court-ordered sanctions for probationers; to provide supervision         Expenses
and monitoring of probationers; to prevent and reduce criminal activity by developing              Personnel                  $    172,945   $    203,325   $    221,534   $   275,836   $    294,334
and implementing strategies from early intervention through suppression.                           Operating                  $     13,100   $      7,467   $      9,354   $    27,900   $     28,000
                                                                                                   Capital                    $          -   $          -   $          -   $     5,000   $      2,000
                                                                                                                              $    186,045   $    210,792   $    230,888   $   308,736   $    324,334
OBJECTIVES:
* Proactively see-out and maximize all opportunities to positively impact
   the behavior of probations by providing them with educational and vocation services.           PERSONNEL SUMMARY
 * Seek all opportunities to access health and mental health services that will build upon         Probation Director               1              1              1               1            1
   strength and capabilities of probationers, their families, and communities                      Office Mgr/CJIT                  1              1              1               1            1
 * Remain a self-supporting program utilizing no tax generated or General Revenue funding          Probation Officer/WPS            1              1              1               1            1
                                                                                                   CSW Coordinator/Drive            1              1              1               1*           1
                                                                                                   Work Program Supervis            1              1
CAPITAL OUTLAY FOR CURRENT BUDGET:                                                                 Court Liaison                                                  1               1            1
                                                                                                   Admin Assist/Translator                                                        1            1
EQUIPMENT             Miscellaneous                $           2,000.00                                                             5              5              5               6            6




                                                                                                                                                                                                    66
                                                                                                                                     General Fund
Countywide Expenses                                                                                 DeSoto County Board of County Commissioners

 Fund 001                   Revenues                  2004/05            2005/06             2006/07              2007/08           Changes
 Dept 7149                                             Actual             Actual             Budget              Proposed             +/(-)         Comments
              General Fund                        $       967,910    $       979,500     $      1,526,404    $      1,644,840   $       118,436
                       Total Revenues             $       967,910    $       979,500     $      1,526,404    $      1,644,840   $       118,436
 Fund 001                   Expenses                  2004/05            2005/06             2006/07              2007/08           Changes
 Dept 7149                                             Actual             Actual             Budget              Proposed             +/(-)
 5133100000   Professional Services               $        13,408    $         4,823     $         2,205     $          5,000   $         2,795
 5273401000   District Medical Examiner           $        86,361    $       103,569     $       106,210     $        109,618   $         3,408
 5274913000   Autopsy Expenses                    $        12,429    $        20,389     $        15,000     $         20,000   $         5,000
 5525400000   FHREDI Initiative Program           $        10,000    $        10,000     $        10,000     $         10,000   $               -
 5525401000   Florida Freshwater Frontier         $              -   $               -   $         5,000     $          5,000   $               -
 5314300000   Franchise Fee Rebates               $        67,098    $        63,282     $        88,382     $         88,382   $               -
 5228107000   Forestry Protection                 $         5,117    $         5,117     $         5,120     $         10,751   $         5,631
 5543400000   Oak Trail/Jaquranda                 $              -   $               -   $        10,000     $         10,000   $               -
 5133100000   Contracted Services                 $              -   $               -   $         7,737     $              -   $        (7,737)
 5132300000   Health and Life Supplement-BOCC     $              -   $        20,138     $             561   $          1,000   $             439
 5134910000   State Board Admin Fee               $              -   $             132   $             107   $           135    $             28
 5136401000   Ins Claim-Equipment Rep             $         3,017    $               -   $               -   $              -   $               -
 5193100000   Bonds                               $         3,112    $         8,319     $         2,500     $          1,500   $        (1,000)
 5194500000   Property and Casualty               $       404,421    $       492,972     $       883,904     $      1,060,706   $       176,802
 5132500000   Unemployment Compensation           $        27,904    $        19,866     $        20,000     $         25,000   $         5,000
 5158106000   C.F.R.P.C. Dues                     $         6,743    $         6,821     $         8,152     $          8,291   $             139
 5198102000   DeSoto County School Board          $       218,391    $       131,457     $       271,457     $        271,457   $               -
 5808300000   Grant Pass Through Funds            $        32,453                        $               -   $              -   $               -
 537820PRS    Peace River Soil Conservation       $             90   $         2,880     $         2,000     $          2,000   $               -
 5393401000   DCI Mowing Equipment Donation       $         9,737    $         9,534     $         9,493     $         10,000   $             507
 5194400000   Constitutional Offices Rent         $              -   $               -   $        16,576     $              -   $       (16,576)
 5194300000   Utility fees for Const. Offices     $              -   $               -   $        60,000     $              -   $       (60,000)
 5808300000   Choose Life Plates                  $              -   $         6,009     $         2,000     $          6,000   $         4,000
 5134600000   Repair and Maintenance              $        32,822    $        29,376                                            $               -
 5134200000   Postage/Constitutional Obligation   $        24,751    $        14,816     $              -                       $             -
                 Operating Expenses               $       957,853    $       949,500     $      1,526,404    $      1,644,840   $       118,436
 5496400000   Equipment                           $        10,057    $        30,000     $               -   $              -   $               -
                          Capital Expense         $        10,057    $        30,000     $               -   $              -   $               -
                          Total Expenses          $       967,910    $       979,500     $      1,526,404    $      1,644,840   $       118,436


                                                                                                                                                               67
                                                                                                                                 General Fund
Interfund Transfers                                                                              DeSoto County Board of County Commissioners


 Fund 001                 Revenues                   2004/05            2005/06            2006/07            2007/08           Changes                   Comments
 Dept. 7150                                           Actual            Budget            Proposed           Proposed             +/(-)
              General Fund                       $      2,310,976   $       857,578   $      4,795,773   $      4,177,230   $       (618,543) Net Revenue for the Gen Fund
                       Total Revenues            $      2,310,976   $       857,578   $      4,795,773   $      4,177,230   $       (618,543)
 Fund 001                 Expenses                   2004/05            2005/06           2006/07             2007/08           Changes
 Dept. 7150                                           Actual             Actual           Budget             Proposed             +/(-)
 5810000102   Transfer to Transportation         $              -   $        30,000   $      1,444,944   $      2,001,157 $          556,213
 58100102PS   Transfer to Public Works           $              -   $             -   $        222,321   $        406,016 $          183,695    Includes $56,000 grant match
 5810000106   Transfer to Fire                   $         91,068   $       424,412   $        295,531   $        520,367 $          224,836    See Public Safety
 581000EMS    Transfer to EMS                    $              -   $             -   $        872,977   $        834,055 $          (38,922)   See Public Safety
 5810000161   Transfer to CDBG H16               $          3,750   $             -   $              -   $              - $                -
 5810000190   Transfer to Courts                 $              -   $             -   $              -   $            500 $              500
 5810000201   Transfer to Long Term Debt         $      1,587,833   $             -   $              -   $              - $                -
 5810000301   Transfer to Landfill Development   $              -   $         9,906   $              -   $              - $                -
 5810000400   Transfer to Landfill               $              -   $             -   $              -   $              - $                -
 5819100101   Transfer to Liheap                 $              -   $        29,673   $              -   $              - $                -
 5810000171   Transfer to Disaster Fund          $              -   $             -   $              -   $        129,505 $          129,505
 5810000410   Transfer to Utilities              $        277,000   $       363,587   $              -   $              - $                -
 5810000450   Transfer to Turner Center          $        351,325   $             -   $        530,000   $        285,630 $         (244,370)   Reduced by Amt for Econ Dev
 5810000302   Transfer to Capital Projects       $              -   $             -   $      1,430,000   $              - $       (1,430,000)
                       Total Expenses            $      2,310,976   $       857,578   $      4,795,773   $      4,177,230 $         (618,543)   12.9% decrease from PY




                                                                                                                                                                               68
Outside Agency Funding,                                                                                                           General Fund
Memberships & Dues                                                                                DeSoto County Board of County Commissioners

 Fund 001                   Revenues                    2004/05           2005/06           2006/07            2007/08           Changes
 Dept. 7151                                              Actual            Actual           Budget            Proposed             +/(-)        Comments
              General Fund                                  $97,083          $186,500          $226,000   $        226,000                 $0
                        Total Revenues                      $97,083          $186,500          $226,000   $        226,000                 $0
 Fund 001                   Expenses                    2004/05           2005/06           2006/07            2007/08           Changes
 Dept. 7151                                              Actual            Actual           Budget            Proposed             +/(-)        Comments
 5908200000   Charitable Contributions              $         6,500   $             -   $             -   $              -   $              -
 5198201000   Chamber of Commerce                   $             -   $        35,000   $        12,500   $         12,500   $              -
 5198206000   State Fair/City Fireworks             $         1,000   $             -   $             -                      $              -
 552820AMSP   Arcadia Main Street Program           $             -   $        10,000   $        12,500   $         12,500   $              -
 5628103000   DeSoto Co. Health Department          $        34,000   $        51,000   $        72,000   $         72,000   $              -
 5628103010   DeSoto Co. Dental & Vision            $             -   $             -   $             -   $              -   $              -
 5628200211   United Way - 211                      $             -   $        10,000   $        12,500   $         12,500   $              -
 5628200HOS   Hospice                               $             -   $         5,000   $        25,000   $         25,000   $              -
 5638200CPC   Child Protection Center               $             -   $        10,000   $        10,000   $         10,000   $              -
 5638204000   Manatee County Rural Health           $        33,583   $        31,000   $        31,000   $         31,000   $              -
 5644900CFN   Center for the Needy                  $             -   $         2,500   $         5,000   $          5,000   $              -
 5698100SRC   School Readiness Coalition            $             -   $         7,500   $         5,000   $          5,000   $              -
 5698201000   YMCA                                  $        12,500   $        10,000   $        10,000   $         10,000   $              -
 5698202000   Senior Friendship                     $         9,500   $         9,500   $        10,500   $         10,500   $              -
 5728206000   DCYAA                                 $             -   $         2,500   $         2,500   $          2,500   $              -
 57382000RA   Rodeo Assn.                           $             -   $         2,500   $         2,500   $          2,500   $              -
 56382000CB   Coastal Behavioral Healthcare         $             -   $             -   $             -   $              -   $              -
 55982000HS   DeSoto County Historical Society      $             -   $             -   $         5,000   $          5,000   $              -
 55482000HC   Desoto County Homeless Coalition      $             -   $             -   $             -   $              -   $              -
 55282000HR   Desoto County Health Resources, Inc   $             -   $             -   $             -   $              -   $              -
 5548201000   Habitat for Humanity                  $             -   $             -   $        10,000   $         10,000   $              -
 553820MHCC   Mental Health Community Center        $             -   $             -   $             -   $              -   $              -
                                                    $        97,083   $       186,500   $       226,000   $        226,000   $              -




                                                                                                                                                           69
                                                                                                                                     General Fund
Reserves                                                                                             DeSoto County Board of County Commissioners

Fund 001                  Revenues                        2004/05           2005/06           2006/07             2007/08           Changes
Dept. 9998                                                 Actual           Budget            Budget             Proposed             +/(-)                 Comments
              General Fund                           $              -   $             -   $      1,085,921   $      2,509,449   $      1,423,528
 5719901000   Library Nell Bridges Trust
              Interest for Capital Improvements                                                                                 $              -
              Interest for Contingency Reserve                                                                                  $              -
              Interest for Library Reserves                                                                                     $              -
                       Total Revenues                $              -   $             -   $      1,085,921   $      2,509,449   $      1,423,528
Fund 001                  Expenses                        2004/05           2005/06           2006/07             2007/08           Changes
Dept. 9998                                                 Actual            Actual           Budget             Proposed             +/(-)
                                                                                                                                               0
 5106000000   Reserve for Capital Improvements        $             -   $             -   $         62,000 $          253,550 $           62,000
 5109900000   Reserve for Contingency                 $             -   $             -   $      1,000,420 $        2,113,608 $        1,000,420
 5934901000   Restricted Reserves-Courts              $             -   $             -   $              - $          121,681 $                -   Tax Sale Excess
 5934900000   Excess Tax Revenue from sales Refund $                -   $             -   $          2,891 $                - $            2,891
 5106000000   Restricted Reserves-Facilities Courthouse                                                                       $                -
 5719901000   Reserve for Library-Nell Bridges                          $             -   $        20,610    $         20,610 $           20,610
                        Total Reserves               $              -   $             -   $      1,085,921   $      2,509,449
              Revenues vs. Expenses                  $              -   $             -                      $              -
              Beginning Balance                      $              -   $             -   $              -
              Estimated Ending Balance               $              -   $             -                      $              -




                                                                                                                                                                       70
       Special Revenues

Low Income Home Energy Assistance

            Transportation
               Public Works
         Transportation Operations
       Transportation Capital Projects
                Fuel Taxes

             Public Safety

                 MSBU’s
          Kings Crossing Lighting
            Peace River Lighting
      Golden Melody Lighting District
      Harlem Heights Lighting District
         Lake Suzy Lighting District
        Spring lakes Lighting District
   Sunnybreeze Road Improvement District
         Ogden Acres Road District
       McClelland Drive Road District

                  E-911

              Pari-Mutual

        Housing Department
               Court Fees
                                           71
                                                             Special Revenue
                                                                  Fund




Transportation              Public Safety            E-911       Housing             LIHEAP   MSBU   Court Fees
                                                                Department




             Operations                 Administrative                    Administration




                 Capital                    Fire                             HHRP Grant
                 Projects




             DOT/County                     EMS                           Local Housing
              Projects                                                     Assistance
                                                                             (SHIP)



             Kings Hwy                                                       Home Again
               CR 769                                                          Grant
              Projects



             Fuel Taxes
                                                                       Special Revenue Funds
                                                                            Departments

                                                                                                                  72
DeSoto County (LIHEAP)                                                                                               Special Revenues
Low Income Home Energy Assistance                                                               DeSoto County Board of County Commissioners

 Fund 101                 Revenues                      2004/05          2005/06            2006/07            2007/08            Changes               Comments
 Dept. 0000                                             Actual            Actual            Budget            Proposed              +/(-)

 3344300000   LIHEAP Revenues                                     $0           $78,419           $145,463             $87,140           -$58,323
 3611000000   Interest                                                            $274                 $0                  $0                 $0
 3810000001   Transfer from General Revenue                       $0           $29,673                 $0                  $0                 $0
                        Total Revenue                             $0          $108,366           $145,463             $87,140           -$58,323
 Fund 101                 Expenses                      2004/05          2005/06            2006/07            2007/08            Changes               Comments
 Dept. 3900                                             Actual            Actual            Budget            Proposed              +/(-)
 5649100001   Administration Expense(Transfer to 001)                               $0             $7,272             $18,996            $11,724 Increase as Admin Fee in Gen
 5644310000   Crisis Payments                                     $0           $54,028            $78,187             $33,200           -$44,987
 5643801000   Outreach Expense                                                      $0            $20,729                  $0           -$20,729
 5644300000   Utility Expense                                     $0           $24,390            $36,366             $33,200            -$3,166
 5644301000   Weather Related Expense                             $0                $0             $2,909              $1,744            -$1,165
              Total Expenses                                      $0           $78,418           $145,463             $87,140           -$58,323
              Revenues vs. Expenses                               $0           $29,948                 $0                  $0
              Beginning Balance                                   $0                $0                 $0                  $0
              Estimated Ending Balance                            $0           $29,948                 $0                  $0

Summary of Program
The Liheap program is intended to aid those citizens in times of financial hardship in the ability to pay their power bills. Responsibility for processing
applications and payment is currently the County Services Department.




                                                                                                                                                                           73
Public Works                                                                                                 Special Revenues
Administration Division                                                                  DeSoto County Board of County Commissioners

 Fund 102                 Revenues                2004/05           2005/06           2006/07            2007/08          Changes                Comments
                                                   Actual           Budget            Budget            Proposed            +/(-)
 3810010000   Transfer from General Revenue   $             -   $             -   $       222,321   $       411,016   $       188,695 Includes $56,000 grant match
 3810006050   Transfer from Transportation    $       135,241   $       162,659   $             -                     $             -
 3374000000   SWFMD Storm Water Grant         $             -   $             -   $             -   $       150,000
                      Total Revenues          $       135,241   $       162,659   $       222,321   $       561,016   $       338,695
Fund 102                Expenses                  2004/05           2005/06            2006/07           2007/08          Changes                Comments
Dept. 7099                                         Actual           Budget            Proposed          Proposed            +/(-)
 5411200000   Regular Salaries                $        59,151   $        56,500   $       112,348   $       198,049   $        85,701 moved 2 positions from P.W.
 5411400000   Overtime                        $            13   $           389   $           500   $         1,500   $         1,000
              Employee Benefits               $        20,968   $        25,148   $        49,337   $       113,967   $        64,630
                   Personnel Expenses         $        80,132   $        82,037   $       162,185   $       313,516   $       151,331
 5414903000   Advertising                     $           217   $           452   $         1,500   $         1,000   $          (500)
 5413400000   Contracted Services             $             -   $             -   $         1,000   $             -   $        (1,000)
 5415205000   Departmental Supplies           $            63   $             -   $         4,500   $         2,000   $        (2,500)
 5415201000   Gasoline & Oil                  $             -   $         2,301   $         3,500   $         3,500   $             -
 5414901000   Miscellaneous Charges           $           139   $           161   $           636   $             -   $          (636)
 5415100000   Office Supplies                 $         4,902   $         3,923   $         3,000   $         2,000   $        (1,000)
 5414907000   Permits & Fees                  $             -   $             -   $         1,000   $         1,000   $             -
 5413100000   Professional Services           $             -   $           390   $        15,000   $        15,000   $             -
 5415400000   Publications & Dues             $         2,156   $         1,238   $         1,000   $         1,000   $             -
 5414600000   Repair & Maintenance            $             -   $             -   $         2,000   $         2,500   $           500
 5417101000   Loan Principle                  $        39,823   $        42,144   $             -   $             -   $             -
 5417201000   Loan Interest                   $         3,628   $         1,307   $             -   $             -   $             -
 5414909000   R.O.W. Expense                  $             -   $             -   $             -   $         5,000   $         5,000
 5413101000   Storm Water Study               $             -   $             -   $             -   $       206,000   $       206,000
 5414100000   Telephone                       $           326   $         1,190   $         3,000   $         3,000   $             -
 5414000000   Travel & Training               $         2,172   $         2,851   $         3,500   $         5,000   $         1,500
 5415203000   Uniforms                        $           284   $             -   $           500   $           500   $             -
 5414300000   Utilities                       $             -   $             -   $             -   $             -   $             -
                      Operating Costs         $        53,710   $        55,957   $        40,136   $       247,500   $       207,364
 5416200000   Building Improvements           $             -   $             -   $             -   $             -   $             -
 5416400000   Capital Equipment               $         1,399   $        24,665   $        20,000   $             -   $       (20,000)
                       Capital Costs          $         1,399   $        24,665   $        20,000   $             -   $       (20,000)
                      Total Expenses          $       135,241   $       162,659   $       222,321   $       561,016   $       338,695
              Revenues vs. Expenses           $             -   $             -   $             -   $             -
              Beginning Balance               $             -   $             -   $             -   $             -
              Estimated Ending Balance        $             -   $             -   $             -   $             -




                                                                                                                                                                     74
                                                                                                                                                                     Public Works
                                                                                                                        DeSoto County Board of County Commissioners


                                           Revenue Trend                                                                                            Expenditure Trend
       0
  $450,000                                                                                              $350,000
                                                                                                       350000
MISSION
                0             0            0               0           0
  $400,000
  -20000
                                                                                                        $300,000
                                                                                                       300000
  $350,000
  -40000
                                                                                                        $250,000
                                                                                                       250000
  $300,000
  -60000                                                                            General Revenue

                                                                                                        $200,000                                                                                              #REF!
  $250,000
  -80000                                                                                               200000
                                                                                    Transportation                                                                                                             Personnel
   $200,000                                                                           #REF!                                                                                                                    Operating
  -100000                                                                                               $150,000
                                                                                       General Fund    150000                                                                                                  Personnel
                                                                                    Grants
   $150,000
  -120000                                                                                                                                                                                                      Operating
                                                                                                        $100,000
                                                                                                       100000                                                                                                  Capital
KEY OBJECTIVES
  $100,000
 -140000
                                                                                                         $50,000
    $50,000
  -160000                                                                                               50000

  -180000$-                                                                                                     $-
               2003/2004     2004/2005     2005/2006       2006/2007   2007/2008                            0         2003/2004     2004/2005       2005/2006        2006/2007      2007/2008
  -200000        Actual        Actual        Actual         Budget     Proposed                                         Actual
                                                                                                                     186045           Actual
                                                                                                                                  210791.95           Actual
                                                                                                                                                    230888            Budget
                                                                                                                                                                     308736         Proposed
                                                                                                                                                                                     316733


NOTE FOR GRAPH:                                                                                       SUMMARY                      2003/2004         2004/2005          2005/2006        2006/2007       2007/2008
Personnel Expenses increased beginning in FY06/07 due to Public Works Director/County                                                 Actual            Actual             Actual           Budget           Proposed
Engineer position funding at 100% from this department. Previously, the expense was multi-departmental Revenues
                                                                                                       General Revenue            $             -   $            -     $            -   $    222,321     $     411,016
                                                                                                       Transportation             $    188,393      $    135,241       $    162,659     $            -   $                 -
                                                                                                       Grants                                       $            -     $            -   $            -   $     150,000
                                                                                                                                  $    188,393      $    135,241       $    162,659     $    222,321     $     561,016
DEPARTMENT SUMMARY                                                                                    Expenses
Public Works Administration was developed to oversee the County Transportation, Utilities,            Personnel                   $    129,625      $     80,132       $     82,037     $    162,185     $     313,516
Landfill and Facilities Departments. Public Works oversees the engineering aspects of each            Operating                   $     11,000      $     53,710       $     55,957     $       40,136   $     247,500
of it's departments as well as all the County's general engineering requirements.                     Capital                     $     47,407      $      1,399       $     24,665     $       20,000   $                 -
                                                                                                                                  $    188,032      $    135,241       $    162,659     $    222,321     $     561,016




                                                                                                                                                                                                                      75
                                                                                                                                        Public Works
                                                                                                                DeSoto County Board of County Commissioners



OBJECTIVES:                                                                                      PERSONNEL SUMMARY
* Oversee and implement quality and cost effective improvements and major capital projects        PW Director 50%            1      1        1*
 within the County.                                                                               PW Dir/Engineer 100%                                        1
                                                                                                 PW Director 100%                                      1
                                                                                                  County Engineer                                      1
                                                                                                  Contract Manager 50%       1*
                                                                                                  Executive Secretary        1      1
                                                                                                  Project Coordinator                        1                1
                                                                                                  Foreman I                                  1
                                                                                                  Administrative Assistant                                    1
EQUIPMENT OUTLAY FOR CURRENT BUDGET:                                  $                      -    PW Inspector I                                              1
                                                                                                                             3      2        3         2      4
                                                                                                 * vacant




                                                                                                                                                                  76
    Transportation Department


            TRANSPORTATION
              DEPARTMENT




Gas Taxes                        Operations




                         Miscellaneous Capital
                                Projects



                              DOT/County Joint
                                 Projects

                             Kings Road/CR 769
                                Widening and
                                Improvement

                               Project Prairie
                               (Project Ended
                                2004/2005)



                                Impact Fees
                                                 Informational
                                 Fund 306




                                                                 77
Transportation                                                                                                         Special Revenues
Operations                                                                                       DeSoto County Board of County Commissioners

Fund 102                 Revenues                        2004/05            2005/06            2006/07             2007/08           Changes                   Comments
Dept. 6050                                                Actual             Actual            Budget             Proposed             +/(-)
 3810000001   General Fund                           $             -    $        30,000    $      1,444,944   $      2,001,157   $       556,213    Increased by $410,500
 3449100000   Fuel Reimbursements                    $        26,657    $         3,877    $        125,000   $        375,000   $       250,000
 3290100000   Right of Way Fees                                                            $         25,000   $         15,000   $       (10,000)
 3449101000   Charges for Services                   $              -   $              -   $         10,000   $         15,000   $         5,000
 3449100100   MSBU Repayments                        $          5,908   $         37,898   $         52,189   $         52,189   $             -
 3351400000   Mobile Home Licenses                   $         47,945   $         47,632   $              -   $              -   $             -
 3611000000   Interest                               $         57,082   $         11,012   $         20,000   $         13,000   $        (7,000)
 3694020000   Insurance Reimbursements               $         13,889   $         14,949   $          3,000   $          2,500   $          (500)
 3640000000   Sales of Fixed Assets                  $              -   $              -   $              -   $              -   $             -
 3810000103   Transfer-in Gas Tax Revenue 9103,104   $      2,560,160   $      2,550,226   $        542,797   $        303,339   $      (239,459)   Decrease by $300,000
 3810000151   Transfer from Pari-Mutual              $        298,885   $        270,631   $              -   $              -   $             -
 3810000410   Water Utilitites Repayment                                                                      $         50,000   $        50,000
 369900000    Miscellaneous Revenue                  $              -   $            204   $         14,781   $         10,000   $        (4,781)
                       Total Revenue                 $      3,010,526   $      2,966,429   $      2,237,711   $      2,837,185   $       599,474
Fund 102                 Expenses                        2004/05            2005/06            2006/07             2007/08           Changes                   Comments
Dept. 6050                                                Actual             Actual            Budget             Proposed             +/(-)
 5411200000   Regular Salaries                       $        929,437   $        870,130   $      1,196,665   $      1,035,816   $      (160,849)
 5411400000   Overtime                               $          8,538   $          9,274   $         23,500   $         13,800   $        (9,700)
              Employee Benefits                      $        462,806   $        497,541   $        760,428   $        636,238   $      (124,190)
                   Personnel Expenses                $      1,400,781   $      1,376,945   $      1,980,593   $      1,685,854   $      (294,739)   Based on all positions(curr & vac I)

 5414903000   Advertising                            $         2,298    $         2,291    $         3,000    $         4,000    $         1,000    includes emp and retirees subsidies
 5414602000   Building/Compound Maintenance          $         4,894    $         4,142    $         5,000    $        17,500    $        12,500    Increase 2,500
 5414603000   Communications Maintenance             $           543    $           114    $           700    $           700    $             -
 5413400001   Contracted Mowing                      $             -    $       142,157    $       199,560    $       133,000    $       (66,560)   Increase $ 33,000
 5413400000   Contracted Services                    $       100,686    $        52,242    $        25,000    $        15,000    $       (10,000)
 5413401000   D.C.I. Work Program                    $             -    $             -    $             -    $         8,000    $         8,000    $8,000 Supplies
 5415205000   Departmental Supplies                  $         2,759    $         6,655    $         3,000    $         6,000    $         3,000
 5415201000   Departmental Gas & Oil                 $       115,247    $        81,203    $       150,000    $       125,000    $       (25,000)
 5415206000   Gas & Oil                              $             -    $             -    $             -    $       375,000    $       375,000
 5415304000   Herbicides & Pesticides                $        30,542    $         7,489    $        35,000    $        30,000    $        (5,000)
 5413800000   Indirect Costs                         $       622,486
 5414908000   Investment Fees                        $            44    $             12 $              70    $            15    $           (55)
 5415204000   Janitorial Supplies                    $         1,129    $            932 $           1,500    $         1,000    $          (500)
 5414400000   Leased Equipment                       $         5,811    $         (1,294) $              -    $             -    $             -



                                                                                                                                                                                      78
Transportation                                                                                                        Special Revenues
Operations-continued                                                                            DeSoto County Board of County Commissioners


Fund 102                   Expenses                     2004/05            2005/06            2006/07             2007/08            Changes                 Comments
Dept. 6050                                               Actual             Actual            Budget             Proposed              +/(-)
 5414601000   Maintenance Agreements                $           739    $         1,189    $             -    $              -    $             -
 5414901000   Miscellaneous Charges                 $         1,559    $         2,844    $        13,431    $          2,500    $       (10,931)
 5415100000   Office Supplies                       $         4,510    $         7,271    $         6,000    $          6,000    $             -
 5414907000   Permits and Fees                      $           435    $           250    $             -    $            300    $           300
 5415400000   Publications, Dues & Licenses         $         2,667    $           624    $         5,000    $          3,000    $        (2,000)
 5414930000   Physicians/Health                     $         1,676    $         1,392    $         3,000    $          4,000    $         1,000
 5414600000   Repair & Maintenance                  $       114,213    $       212,249    $       100,000    $        100,000    $             -
 5415301000   Road Materials                        $       111,843    $       133,856    $       115,000    $        135,000    $        20,000    Increase $25,000
 5414909000   ROW Permit Expense                    $             -    $             -    $        25,000    $              -    $       (25,000)   See Public Works
 5414100000   Telephone                             $         8,507    $         3,461    $         9,000    $          5,000    $        (4,000)
 5415301002   Construction Debris Disposal                                                $             -    $              -    $             -
 5415202000   Tool Allowance                        $          3,150   $         2,520    $             -    $              -    $             -
 5415302000   Traffic Control Devices               $         21,431   $        22,648    $        25,000    $         20,000    $        (5,000)   Increase $5,000
 5414001000   Travel & Training                     $          2,006   $           548    $         3,000    $          7,500    $         4,500
 5415203000   Uniforms                              $         13,456   $        14,339    $        14,000    $         14,000    $             -
 5414300000   Utilities                             $         20,292   $        15,457    $        13,500    $         17,500    $         4,000
 5908111000   Gas Tax Agreement                     $         36,273   $             -    $             -    $              -    $             -
 5416305000   Culvert Replacement                   $              -   $             -    $             -    $              -    $             -
 5416304000   Annual Stripping Projects             $              -   $             -    $             -    $         50,000    $        50,000
                       Operating Costs              $      1,229,196   $       714,591    $       754,761    $      1,080,015    $       325,254
 5416400000   Equipment                             $         9,453    $       171,652    $       138,000    $        60,000     $       (78,000)
 5417100000   Lease/Purchase Principle/Gradall      $        18,300    $        19,335    $        43,452    $        41,047     $        (2,405)
 5417200000   Lease Purchase Interest/Gradall       $         3,582    $         2,547    $        10,548    $        10,765     $           217
 5417101000   Lease Purchase Principle/Dump Truck   $             -    $             -    $             -    $        45,000     $        45,000
 5417201000   Lease Purchase Interest/Dump Truck
 5417102000   Lease Purchase Principle/Loader       $              -   $              -   $              -   $        30,000     $        30,000
 5417202000   Lease Purchase Interest/Loader
 5416200000   Building Improvements                 $             -    $             -    $         5,000    $             -     $        (5,000)
                        Capital Costs               $        31,335    $       193,534    $       197,000    $       186,812     $       (10,188)
 5541910CAP   Transfer to Capital Projects          $              -   $              -   $        305,357   $              -    $      (305,357)
 5418100000   Transfer to Long-Term Debt            $      1,500,000   $      1,724,621   $              -   $              -    $             -
                       Total Expenses               $      4,161,312   $      4,009,691   $      2,932,354   $      2,952,681    $        20,327
              Revenues vs. Expenses                 $     (1,150,786) $      (1,043,262) $        (694,643) $        (115,496)
              Beginning Balance                           $4,081,361 $        3,748,913         $1,000,000 $          170,496
              Estimated Ending Balance              $      2,930,575 $        2,705,651           $305,357 $           55,000

                                                                                                                                                                        79
                                                                                                                                                                           Transportation
                                                                                                                                  DeSoto County Board of County Commissioners


                                              Revenue Trend                                                                                                   Expenditure Trend
        0
  $3,500,000                                                                                              350000
                                                                                                           $2,500,000
MISSION
                 0              0              0              0                0
   -20000
   $3,000,000                                                                                             300000
                                                                                      General Revenue      $2,000,000
   -40000
   $2,500,000                                                                                             250000
   -60000                                                                             Misc
                                                                                                           $1,500,000                                                                                                     Personnel
   $2,000,000
   -80000                                                                                                 200000
                                                                                      Transfers                                                                                                                           Operating
                                                                                                                                                                                                                           #REF!
                                                                                                                                                                                                                          Capital
                                                                                                                                                                                                                            Personnel
  -100000                                                                                #REF!
                                                                                      Fund Balance
   $1,500,000
                                                                                          General Fund     $1,000,000
                                                                                                          150000                                                                                                            Operating
                                                                                     Forward
  -120000
   $1,000,000
                                                                                                          100000
KEY OBJECTIVES
 -140000                                                                                                    $500,000
     $500,000
  -160000                                                                                                  50000

  -180000 $-                                                                                                         $-
                 2003/2004     2004/2005     2005/2006     2006/2007     2007/2008                               0           2003/2004       2004/2005         2005/2006       2006/2007        2007/2008
  -200000          Actual        Actual        Actual       Budget       Proposed                                              Actual
                                                                                                                          186045               Actual
                                                                                                                                          210791.95              Actual
                                                                                                                                                              230888             Budget
                                                                                                                                                                               308736           Proposed
                                                                                                                                                                                                316733


NOTE FOR GRAPH:                                                                                          SUMMARY                          2003/2004           2004/2005             2005/2006          2006/2007      2007/2008
                                                                                                                                             Actual             Actual               Actual             Budget         Proposed
                                                                                                         Revenues
DEPARTMENT SUMMARY                                                                                        General Revenue                $            -   $                -    $       30,000     $ 1,444,944        $ 2,001,157
To deliver quality services and to effectively and efficiently manage public roads and drainage           Misc                           $    281,428     $        151,481      $      115,572     $        249,970   $      482,689
infrastructure on behalf of the citizens of Desoto County. Responsibilities include the                   Transfers                      $ 1,499,992      $      2,859,045      $    2,820,857     $        542,797   $      303,339
construction and maintenance of over 420 miles of roadway and approximately 750 miles of                 Fund Balance                                                                                  $1,000,000     $     170,496
drainage ditches in the unincorporated areas of Desoto County. Other functions include the                                               $ 1,781,420      $      3,010,526      $    2,966,429     $ 3,237,711        $ 2,957,681
operation and maintenance of storm water and flood control structures in various locations               Expenses
throughout the County. The department also houses the vehicle and equipment maintenance                  Personnel                       $ 1,472,255      $      1,400,781      $    1,376,945     $ 1,980,593        $ 1,685,854
providing service and repairs for County vehicles and equipment.                                         Operating                       $ 1,230,879      $      1,229,196      $      714,591     $        754,761   $ 1,080,015
                                                                                                         Capital                         $    123,518     $         31,335      $      193,534     $        197,000   $     186,812
OBJECTIVES:                                                                                              Transfers                                        $      1,500,000      $    1,724,621     $        305,357   $                 -
* Identify major drainage basins within the County, thereby improving the overall master plan                                            $ 2,826,652      $      2,661,312      $    2,285,070     $ 3,237,711        $ 2,952,681
* Develop a more efficient secondary drainage maintenance program, which will improve
  drainage overall and alleviate a measurable amount of citizens complaints                              EQUIPMENT OUTLAY FOR CURRENT BUDGET
* Study intersections with exceptional growth for traffic light feasibility.                                                             Generators (2)         $30,000.00
                                                                                                                                         Pickup Trucks          $30,000.00
                                                                                                                                                                $60,000.00

                                                                                                                                                                                                                                  80
                                                                                                                               Transportation
Operations                                                                                     DeSoto County Board of County Commissioners
PERSONNEL SUMMARY
                                2004/2005   2005/2006   2006/2007   2007/2008                                          2004/2005   2005/2006   2006/2007   2007/2008
                                 Actual      Actual      Budget     Proposed                                            Actual      Actual      Budget     Proposed


 Transportation Director           1           1                                Inspector/Quality Control                 1           1
 Office Manager                    1                                            PW/Transportation Operations Manager                              1           1
 Executive Secretary               1           1                                Public Works Project Coordinator                                  1*
 Shop Admin Computer Tech          1           1                                Public Works Inspector I                                          1
 Operations Supervisor             2           1                                Office Manager                                                    1*
 Operations Supervisor VACANT                  1*                               Office Manager II                                                             1
 Project Coordinator               1                                            Assistant Operations Manager                                      2           3
 Shop Supervisor                   1           1*                               Mechanic Crew Leader                                              1
 Sign Tech                         1           1                                Administrative Assistant                                          1           1
 Road Service Tech                 1           1                                Crew Leader                                                       4           3
 Paint/Body Tech                   1           1                                Public Worker IV                                                  4           4
 Grounds Tech                      1           1                                Public Worker III                                                 7           5
 Herbicide Tech                    1           1                                Public Worker II                                                  11          10
 Foreman I                         2           2                                Public Worker I                                                   9           6
Foreman II                         3           3                                Mechanic                                                          4           4
Maintenance Tech                   6           2                                Public Works Inspector II                                         1
Maintenance Tech VACANT                        4*                                                                         49          36          48          38
 Machinist/Mechanic                1           1*
 Mechanic II                       3           2
 Mechanic II VACANT                            1*
 Mechanic II/Welder                1           1*
 Operator I                        1           1
 Operator II                       9           7
 Operator II VACANT                            2*


 Operator III                      8           8
 Operator III VACANT                           1*
 Parts Room Tech                   1           1




* vacant

                                                                                                                                                                   81
Transportation
Capital Projects                                                                                                    Special Revenues
Miscellaneous Capital Projects                                                                DeSoto County Board of County Commissioners

Fund 102                     Revenues                 2004/05            2005/06            2006/07             2007/08           Changes
Dept. 6054                                             Actual             Actual            Budget             Proposed             +/(-)                Comments
  3313900NRC   NRCS Grant                         $              -   $       616,632    $              -   $              -   $              -
  3810000305   Transfer from Bond Fund            $      1,400,000   $       443,371    $              -   $              -   $              -
  3819900000   Transfer from Operations           $              -   $              -   $       305,357    $              -   $       (305,357)
  3810000103   Transfer from Fuel Taxes           $              -   $              -   $              -   $       340,000    $       340,000     Increase by $300,000
  3699000000   Misc. Revenue                      $              -   $              -   $              -   $              -   $              -
                          Total Revenues          $      1,400,000   $      1,060,003   $       305,357    $       340,000    $        34,643
 Fund 102                    Expenses                 2004/05            2005/06            2006/07             2007/08           Changes
 Dept. 6054                                            Actual             Actual            Budget             Proposed             +/(-)                Comments
  5416300000   RR Crossing Upgrades               $              -   $              -   $        85,000    $              -   $        (85,000)
  5416303010   Annual Street Paving/Resurfacing   $              -   $       335,864    $       300,000    $       300,000    $              -    Increase by $300,000
  5416303000   Small Bridge Repair                $              -   $              -   $              -   $        40,000    $        40,000
  5416305000   Lake Suzy Storm Drain Project      $              -   $              -   $              -   $              -   $              -
  54163761BR   CR 761 Bridge Repair               $              -   $              -   $         6,678    $              -   $         (6,678) Engineering/Design
  5416310860   Fletcher Avenue Drainage           $         6,441    $              -   $              -   $              -   $              -
  5416310886   McClelland Road Construction       $        71,830    $              -   $              -   $              -   $              -
 537630NRCS    NRCS Drainage Projects             $              -   $       650,963    $              -   $              -   $              -
  5417100000   Principal & Interest Payments      $              -   $              -   $       350,000    $              -   $       (350,000)
  5419900000   Contingency                        $              -   $              -   $        23,322    $              -   $        (23,322)
                          Total Expenses          $        78,271    $       986,827    $       765,000    $       340,000    $       (425,000) 56% decrease from PY
               Revenues vs. Expenses              $      1,321,729   $        73,176    $       (459,643) $               -   $       459,643
               Beginning Balance                                 0 $                -   $       459,643    $              -   $       (459,643)
               Estimated Ending Balance           $      1,321,729   $        73,176    $              -   $              -   $              -




                                                                                                                                                                         82
Transportation
Capital Projects                                                                                                        Special Revenues
DOT/County Joint Projects                                                                         DeSoto County Board of County Commissioners


Fund 102                  Revenues                        2004/05            2005/06            2006/07             2007/08           Changes
Dept. 6055                                                 Actual             Actual            Budget             Proposed             +/(-)             Comments
              Transfer from Operations
 3314900LAP   Landscape Grant-Hwy 17 LAP410633-1 $                   -   $              -   $       200,000    $       360,000    $       160,000
 3349000861   CR 760 Resurface- 17 to 769 -Scrap      $              -   $              -   $              -   $              -   $              -
 3349000102   CR 761 Shoulder Resurface-17 To 769- $                 -   $              -   $       808,000    $       455,000    $       (353,000)
 3349000104   CR 769 Paved Shoulders Rhodes to 72 $           208,767    $        37,236    $       745,000    $       245,000    $       (500,000)
 3349000103   CR769 Resurface 761 TO 72 Scrap         $        11,029    $              -   $      1,212,000   $      1,212,000   $              -
 3349000860   DOT Sidewalks-LAP                       $       140,755    $       327,766    $       600,000    $       200,000    $       (400,000)
 3340000105   Eucalyptus (72 to Pine L)Resurf Grant                                                            $       645,840    $       645,840
 3340000106   NW Lily (SR70 -2.5m N) Resurf SCRAP                                                              $       495,000    $       495,000
                    Total Road Funding                $       360,551    $       365,002    $      3,565,000   $      3,612,840   $       (760,160)
Fund 102                 Expenses                         2004/05            2005/06            2006/07             2007/08           Changes
Dept. 6055                                                 Actual             Actual            Budget             Proposed             +/(-)             Comments
 5416310760   CR 760 Resurface 17 to 769              $       509,229                       $              -   $              -                 $0
 5416310852   CR 760A (17 - 31) Construction          $              -   $      1,128,953   $              -   $              -                 $0
 5416310761   CR 761 Shoulder Resurface-17 To 769- $                 -                      $      1,100,000   $       455,000           -$645,000
 5416310850   CR 769 Paved Shoulders Rhodes to 72 $           199,165    $        38,074    $       790,000    $       245,000           -$545,000
 5416310769   CR 769 Resurface 761 to 72              $              -                      $      1,212,000   $      1,212,000                 $0
 5416310900   DOT Sidewalks-LAP                       $       140,755    $       327,766    $       600,000    $       200,000           -$400,000
 6416319002   Eucalyptus (72 to Pine L)Resurf Grant                                                            $       645,840            $645,840
 5416310901   Landscape Grant-Hwy 17 LAP410633-1 $                   -   $         7,929    $       200,000    $       360,000            $160,000
 5416310903   NW Lily (SR70 -2.5m N) Resurf SCRAP                                                              $       495,000            $495,000
                       Total Expenses                 $       849,149    $      1,502,721   $      3,902,000   $      3,612,840          ($289,160) 7.41% decrease from PY
              Revenues vs. Expenses                   $       (488,598) $      (1,137,719) $        (337,000) $               -
              Beginning Balance                       $              -   $              -   $       337,000    $              -
              Estimated Ending Balance                $              -   $              -   $              -   $              -




                                                                                                                                                                             83
Transportation
Capital Projects
Kings Road/CR 769 Widening and Improvement                                                                             Special Revenues
(Charlotte County to CR 761)                                                                     DeSoto County Board of County Commissioners


Fund 102                   Revenues                        2004/05           2005/06           2006/07             2007/08           Changes
Dept. 6056                                                  Actual            Actual           Budget             Proposed             +/(-)            Comments
 3290000000   Developers Contribution in Aide         $              -   $             -   $       100,000    $              -   $       (100,000)
 3349000848   TOPS Grant - RT 769 4 in project        $        768,721   $       167,999   $       744,000    $              -   $       (744,000)
 3810000329   Transfer in Transportation Impact Fee   $              -   $             -   $       200,000    $              -   $       (200,000)
                       Total Road Funding             $        768,721   $       167,999   $      1,044,000   $              -   $     (1,044,000)
Fund 102                   Expenses                        2004/05           2005/06           2006/07             2007/08           Changes
Dept. 6056                                                  Actual            Actual           Budget             Proposed             +/(-)            Comments
 5413100769   Engineering Services                    $              -   $             -   $       744,000    $              -          -$744,000
 5416310848   CR769 4 Lane Prep(Tops)                 $        761,716   $       167,999                      $              -                 $0
 5416300769   Main Road Construction                  $              -   $             -   $              -   $              -                 $0
 5416301769   Misc. Pre-Construction Improvements     $              -   $             -   $              -   $              -                 $0
 5413401769   Storm water Pond Construction           $              -   $             -   $              -   $              -                 $0
 5413400769   Traffic Signal Construction             $              -   $             -   $       300,000    $              -          -$300,000
                     Total Project Expenses           $        761,716   $       167,999   $      1,044,000   $              -         -$1,044,000 100% decrease from PY
              Revenues vs. Expenses                                      $             -   $              -   $              -
              Beginning Balance                       $              -   $             -   $              -   $              -
              Estimated Ending Balance                $              -   $             -   $              -   $              -




Project Prairie                                                                                                        Special Revenues
Economic Development Project                                                                      DeSoto County Board of County Commissioners
Fund 102           Revenues & Expenses                     2004/05           2005/06           2006/07       2007/08        Changes
Dept. 6050                                                  Actual            Actual           Budget       Proposed          +/(-)          Comments
 3344901000   E/D Transportation Funding              $        290,180   $             -   $              -   $              -                 $0
                         Total Revenues               $        290,180   $             -   $              -   $              -                 $0
 5416310892   Prj Prairie/Enterprise Blvd. Engineering $        67,655   $             -   $              -                                    $0
                         Total Expenses               $         67,655   $             -   $              -   $              -                 $0




                                                                                                                                                                           84
Transportation                                                                                                 Special Revenues
Impact Funds                                                                             DeSoto County Board of County Commissioners

Fund 306           Revenues & Expenses             2004/05           2005/06           2006/07             2007/08           Changes         Comments
Dept. 7135                                          Actual            Actual           Budget             Proposed             +/(-)
 3632400000   Impact Fees                      $             -   $             -   $      1,000,000   $       500,000    $       (500,000)
 3611000200   Interest                         $             -   $             -   $         3,000    $           200    $         (2,800)
                         Total Revenues        $             -   $             -   $      1,003,000   $       500,200    $      (502,800)
 581000102    Transfer to Transportation 102   $             -   $             -   $       200,000                       $       (200,000)
 990000200    Contingency                                                          $       803,000    $       609,411    $       (193,589)
                         Total Expenses        $             -   $             -   $      1,003,000   $       609,411    $      (393,589)
              Revenues vs. Expenses            $             -   $             -   $              -   $       (109,211) $        (109,211)
              Beginning Balance                $             -   $             -   $              -   $       109,211    $       109,211
              Estimated Ending Balance         $             -   $             -   $              -   $              -   $              -




                                                                                                                                                        85
Transportation                                                                                                   Special Revenues
Fuel Taxes                                                                                 DeSoto County Board of County Commissioners

Fund 103                   Revenues                 2004/05           2005/06            2006/07             2007/08           Changes             Comments
Dept. 6050                                           Actual            Actual            Budget             Proposed             +/(-)
 3354920000   Constitutional Gas Tax            $             -   $       813,945    $       818,985    $       829,628    $        10,643
 3123000000   Ninth Cent Fuel Tax (9th cent))   $             -   $              -   $       165,487    $       165,149    $           (338)
 3124100000   Local Option Fuel Tax (6 cents)   $             -   $              -   $       734,612    $       733,584    $         (1,028)
 3124200000   Local Option Fuel Tax (5 cents)   $             -   $      1,190,727   $       470,050    $       460,415    $         (9,635)
 3121000007   County Fuel Tax (7th cent)        $             -   $              -   $       370,679    $       375,488    $          4,809
 3121000002   Motor Fuel Use Tax                $             -   $              -   $         3,000    $           750    $         (2,250)
 3121000003   State Alternative Fuel Tax        $             -   $              -   $              -   $              -   $              -
 3611000GAS   Interest                          $             -   $         8,436    $        25,000    $        32,000    $          7,000
 3990000000   Fund Balance Forward              $        92,979
                         Total Revenue          $        92,979   $      2,013,108   $      2,587,813   $      2,597,014   $          9,201
              Less 5%                           $             -   $              -   $       (129,391) $        (129,850) $            (459)
                         Total Revenues         $        92,979   $      2,013,108   $      2,458,422   $      2,467,164   $          8,742
Fund 103                   Expenses                 2004/05           2005/06            2006/07             2007/08           Changes             Comments
Dept. 6050                                           Actual            Actual            Budget             Proposed             +/(-)
 5414910000   Admin Fee-State Board             $             -   $             18   $              -   $              -   $              -
 5908111000   9th Cent Payment to Arcadia       $             -                      $        35,000    $              -   $        (35,000)
 5418100000   Payment of Bond Debt P& I         $             -                      $      1,880,625   $      1,823,825   $        (56,800)
 5419100CAP   Transfer to Capital Projects      $             -   $              -   $              -   $       340,000    $       340,000      Increase by $300,000
 5419107099   Transfer to Engineering           $             -                      $              -   $              -   $              -
 5810000001   Transfer to General               $             -   $              -   $              -   $              -   $              -
 5419106050   Transfer to Operations            $        92,979   $      2,013,091   $       542,797    $       303,339    $       (239,459)   Decrease by $300,000
 5419104336   Transfer to Reserve               $             -                      $              -   $              -   $              -
 541910ROAD   Transfer to Road Program          $             -   $              -   $              -   $              -   $              -
                         Total Expenses         $        92,979   $      2,013,109   $      2,458,422   $      2,467,164   $          8,742    .30% decrease from PY
              Revenues vs. Expenses             $             -   $             (1) $              0    $              -   $             (0)
              Beginning Balance                 $             -   $              -   $              -   $              -   $              -
              Estimated Ending Balance          $             -   $             (1) $              0    $              -   $             (0)




                                                                                                                                                                       86
  Public Safety Department


           Public
           Safety




Fire                     EMS




        Administration




       Capital Project
        Fire Station
         Fund 302
                               Informational
        Impact Fees
         Fund 306




                                               87
Public Safety                                                                                               Special Revenues
Summary                                                                              DeSoto County Board of County Commissioners




             Revenues & Expenses            2004/05            2005/06             2006/07             2007/08             Changes            Comments
                                            Actual              Actual             Budget             Proposed               +/(-)
         Fire Rescue                    $      1,130,959   $      1,406,152    $      1,927,994   $       2,229,965    $       301,971
         Emergency Services             $        851,072   $      1,199,254    $      2,352,806   $       2,209,278    $      (143,528)
         Administration                 $      1,815,686   $      2,478,330    $      3,508,835          $3,750,413    $       241,578
         Total Revenues                 $      3,797,717   $      5,083,736    $      7,789,635   $       8,189,656    $       400,021
         Less Transfers                 $      1,716,544   $      2,471,211    $      3,441,175   $       3,700,913    $       259,738
         Net Revenues                   $      2,081,173   $      2,612,525    $      4,348,460   $       4,488,743    $       140,283
         Fire Rescue net Admin          $       908,133    $      1,299,380    $      1,911,311   $       2,196,648    $       285,337
         Emergency Services net Admin   $      1,018,187   $      1,332,139    $      2,224,813   $       2,313,409    $        88,597
         Administration                 $      1,815,686   $      2,457,885    $      3,467,686   $       3,750,413    $       282,727
         Reserves                       $              -   $              -    $              -                  $0
         Total Expenses                 $      3,742,006   $      5,089,403    $      7,603,809   $       8,260,470    $       656,660
         Less Transfers                 $      1,716,544   $      2,471,211    $      3,441,175   $       3,700,913    $       259,738
         Net Expenses                   $      2,025,462   $      2,618,192    $      4,162,634   $       4,559,557    $       396,922 8.14% Increase from PY
         Revenues vs. Expenses          $         55,711   $         (5,667)   $        185,826   $         (70,814)   $      (256,640)
         Beginning Balance              $        178,664   $        234,374    $              -   $         120,814    $             -
         Estimated Ending Balance       $        234,375   $        228,707    $        185,826   $          50,000    $      (135,825)




                                                                                                                                                                88
Public Safety                                                                                                   Special Revenues
 Fund 106                 Revenues                2004/05            2005/06            2006/07             2007/08           Changes                     Comments
                                                  Actual              Actual            Budget             Proposed             +/(-)
 3352000000   Fire/Rescue Admin Charges       $       858,272    $      1,235,605   $      1,696,087   $      1,845,458          $149,371
 3611000000   EMS Admin Charges               $       858,272    $      1,235,606   $      1,745,088   $      1,855,455   $       110,367
 3699000000   Miscellaneous Revenue           $         1,996    $          4,272   $          3,383   $          3,500   $           117     Split between Fire and EMS
 3352300000   Education Reimbursement         $             -    $              -   $         14,051   $              -
 3690000000   Fuel Reimbursements                                                   $         26,510   $         46,000   $        19,490
 3694020000   Insurance Reimbursements        $          1,149   $         2,847    $         23,716   $              -   $       (23,716)
 3611001000   Interest from Investments       $          4,929                                                            $             -
 3810000001   Transfer from General Revenue   $         91,068   $              -   $              -   $              -   $             -
                          Total Revenues      $      1,815,686   $      2,478,330   $      3,508,835   $      3,750,413   $       241,578
Fund 106                  Expenses                2004/05            2005/06            2006/07             2007/08           Changes
Dept. 7071                                        Actual             Actual             Budget             Proposed             +/(-)
 5201200000   Regular Salaries                $       990,973    $      1,244,949   $      1,856,652   $      2,235,144   $       378,492 6-FF, FT admin. asst., promotions
 5201401000   Call Back Overtime                                 $          1,587   $         54,500   $         35,000   $       (19,500)
 5201402000   Holiday Pay                     $              -   $              -   $              -                      $             -
              Employee Benefits               $        540,020   $        735,884   $      1,250,393   $      1,308,448   $        58,055 0% Inc in Health
                        Personnel Expenses    $      1,660,406   $      2,147,195   $      3,310,267   $      3,578,592   $       268,325
 5203100000   Professional Services                              $        120,541   $              -   $              -   $             - Survey fees, attorney fees new property
 5203400000   Contracted Services             $        13,340    $         15,961   $          9,000   $          5,000   $        (4,000) No increase reduced Fire acct.SQG
 5204100000   Telephone                       $        10,229    $          6,914   $         15,000   $         20,000   $         5,000 credit card machine charges, phone lines
 5204300000   Utilities                       $        17,152    $         19,493   $         23,000   $         28,000   $         5,000 Additional station and fuel increases
 5204600000   Maintenance Agreements          $           209    $            284   $          4,560   $          5,000   $           440 FH, EMS, Mobile systems
 5204400000   Rentals and Leases              $             -    $              -   $              -   $          3,402   $         3,402
 5204601000   Repairs and Maintenance         $        30,477    $         49,283   $              -   $          5,000   $         5,000 Admin. Vehicles
 5204602000   Building Maintenance            $         1,275    $          3,715   $          7,500   $          4,000   $        (3,500) Re-tile bathrooms, kitchens and showers
 5204603000   Communication Maintenance       $           276    $             33   $          2,750   $          3,750   $         1,000 Additional radio equip for new units
 5204901000   Miscellaneous Charges           $         4,809    $         10,842   $          5,050   $          4,070   $          (980)
 5204930000   Immunizations & Physicals       $         1,523    $          1,140   $          3,150   $          1,500   $        (1,650) Employee Physicals, moved bal to EMS
 5205100000   Office Supplies                 $         6,593    $          5,083   $          5,000   $          6,500   $         1,500 Additional admin. Personnel
 5205201000   Gasoline & Oil - General        $        24,822    $         19,682   $         29,510   $         15,000   $       (14,510) Admin. Personnel (inspectors, training off)
 5205203000   Uniforms                        $        21,417    $         17,218   $         15,750   $         15,750   $             - Reduced and moved balance to EMS
 5205204000   Janitorial Supplies             $         2,028    $          3,158   $          4,800   $          4,800   $             - Additional station and personnel
 5205401000   Training/Travel - General       $        21,130    $         23,808   $          5,000   $          6,500   $         1,500 Add Personnel, TTT courses (instructor)
 5205400000   Pubs, Dues, Memberships                                                                  $          2,500   $         2,500 Actual increase $400, removed EMS acct.
                          Operating Costs     $       155,280    $       297,154    $       130,070    $        130,772   $           702
 5206200000   Building Improvements           $             -    $         7,753    $        10,000    $         10,000   $             -
 5206400000   Capital Equipment               $             -                       $             -    $         13,700   $        13,700 Tower, Fire EMS Software, Copy Machine
 5207100000   Property Payment                                                                         $         17,349   $        17,349
                           Capital Costs      $              - $           13,536   $         27,349   $         41,049   $        13,700
                          Total Expenses      $      1,815,686 $        2,457,885   $      3,467,686   $      3,750,413   $       282,727 6.47% Increase from PY
              Revenue vs Expenses             $             (0) $          20,445   $         41,149   $              0




                                                                                                                                                                                         89
Public Safety                                                                                                           Special Revenues
Fire Rescue                                                                                      DeSoto County Board of County Commissioners

 Fund 106                 Revenues                       2004/05            2005/06            2006/07              2007/08            Changes                    Comments
                                                          Actual             Actual            Budget              Proposed              +/(-)
 3352000000   Firefighters Supplemental Grant        $            600   $          1,263   $          2,400    $          2,400    $             -
 3611000000   Interest                               $          7,627   $          8,566   $          5,000    $          5,000    $             -
 3631000000   MSBU Assessment Revenue-County         $      1,120,482   $      1,022,451   $      1,090,151    $      1,122,725    $        32,574 county-wide @ current rate
 3631000AFR   MSBU Assessment Revenue-City           $              -   $              -   $        367,144            $178,747    $      (188,397) current rate less fees
 3699000000   City Repayment of Retirement Costs     $              -   $              -   $          9,912    $          9,912    $             0
 3380000000   City Contract for Fire Rescue          $              -   $        161,666   $        146,370            $278,753    $       132,383
 3290000000   Building Plan Review/Inspections       $              -   $              -   $         75,000    $         75,000    $             - $                                          -
 3290100000   Fire Prevention Inspection Fees        $              -   $              -   $         20,000    $          5,000    $       (15,000)
 3699000000   Miscellaneous Revenues                 $          2,250   $              -   $          1,500    $            750    $          (750) Split between Fire & EMS
 3900000000   Less 5%                                $              -                      $        (85,014)           ($56,136)   $        28,878
 3810000001   Transfer from General Revenue          $              -   $        212,206   $        295,531    $        607,814    $       312,283
                          Total Revenues             $      1,130,959   $      1,406,152   $      1,927,994    $      2,229,965    $       301,971
Fund 106                  Expenses                       2004/05            2005/06            2006/07              2007/08            Changes                    Comments
Dept. 7072                                               Actual             Actual             Budget              Proposed              +/(-)
 5139109000   Tax Collector Fees                     $        22,957    $         39,552   $         32,705             $37,526    $         4,821
 5223100000   Professional Services                  $             -    $              -   $              -    $              -    $             -
 5223400000   Contracted Services                                       $              -   $         26,100    $         26,100    $             - Moved to Admin.CFS,AAA
 5224000000   Travel & Training                                         $             39   $         13,850    $         13,850    $             -
 5224600000   Repairs & Maintenance                                     $              -   $         26,500    $         30,000    $         3,500 Increased maintenance costs
 5224601000   Maintenance Agreements                                    $              -   $          1,500    $          3,500    $         2,000 Team, Ten-8, Channel Innovations
 5224800000   Fire Prevention Programs               $         2,274    $          2,469   $          7,500    $          7,500    $             -
 5224901000   Miscellaneous Charges                                     $              -   $          4,294    $          4,219    $           (75)
 5225201000   Gasoline & Oil                                            $              -   $         14,500    $         29,500    $        15,000 Additional unit, and fuel increases
 5225202000   Fire Volunteer Support                                    $          2,400   $          7,200    $          7,200    $             -
 5225203000   Uniforms- Bunker Gear                                     $              -   $         18,825    $         23,750    $         4,925 Replace 10 sets of out-of-compliant gear
 5225206000   Fire Supplies                          $         8,150    $          7,920   $         20,000    $         20,000    $             -
 5225400000   Publications, Dues, Memberships        $         1,255    $          2,425   $          2,250    $          2,475    $           225 Additional personnel
 5225401000   Public Safety Administration Charges   $       858,272    $      1,235,605   $      1,696,087          $1,845,458    $       149,371
                         Operating Costs             $       892,908    $      1,290,410   $      1,871,311          $2,051,078    $       179,767
 5840000000   Lease Purchase Payment of Fire Truck   $             -    $              -   $              -    $         95,170    $        95,170
 5206400000   Capital Equipment                      $        15,225    $          8,969   $         40,000    $         50,400    $        10,400
                          Capital Costs              $        15,225    $          8,969   $         40,000    $        145,570    $       105,570
                         Total Expenses              $       908,133    $      1,299,380   $      1,911,311    $      2,196,648    $       285,337 13.42% Increase from PY
              Revenues vs. Expenses                  $       222,826    $        106,773   $         16,683    $         33,317    $             -
              Beginning Balance                                                            $              -    $         16,683
              Estimated Ending Balance                                                     $         16,683    $         50,000




                                                                                                                                                                                                  90
Public Safety                                                                                                         Special Revenues
Emergency Medical Services                                                                     DeSoto County Board of County Commissioners

 Fund 106                 Revenues                     2004/05           2005/06             2006/07              2007/08            Changes                    Comments
                                                        Actual            Actual             Budget              Proposed              +/(-)
 3342200922   EMS Matching Grant                   $        84,435   $             -     $        120,737    $          7,500    $      (113,237)    Possible not guaranteed
 3342201923   EMS Award Grant                      $        12,951   $        12,315     $         11,346    $         12,000    $           654     County Grant
 3342207015   EMS Matching Grant                   $             -   $             -     $         18,960    $              -
 334220FDOT   BEMS/FDOT Grant                      $             -   $             -     $         18,950    $              -
 3426000000   EMS Charges for Services             $       349,626   $       363,781     $        440,000    $        470,000    $        30,000     Additional call volume
 3611000000   Interest                             $             -   $        13,497     $          5,000    $          1,700    $        (3,300)
 3630100000   EMS MSTU                             $       404,060   $       435,756     $        538,736    $        539,312    $           576
 3699000000   Miscellaneous Revenue                $             -   $            32     $          1,500    $          1,000    $          (500)
 3380100000   City Contract for EMS less credits   $             -   $       161,667     $        395,748            $370,662    $       (25,086)
 3900000000   Less 5%                              $             -                       $        (71,149)   $        (26,966)   $        44,183
 3810000001   Transfers-In from General Revenue    $             -   $        212,206    $        872,978    $        834,070    $       (38,908)
                         Total Revenues            $       851,072   $      1,199,254    $      2,352,806    $      2,209,278    $      (143,528)
Fund 106                  Expenses                     2004/05           2005/06             2006/07              2007/08            Changes                    Comments
Dept. 7073                                             Actual            Actual              Budget              Proposed              +/(-)
 5139109000   Tax Collector Fees                   $         8,928   $              -    $         10,775             $10,247    $          (527)
 5139109100   Property Appraisers Fees             $        16,827   $         17,632    $         31,907    $         31,907    $             -
 5205207922   EMS Supplies-Matching Grant          $         1,565   $              -    $              -    $              -    $             -
 5205207923   EMS Supplies Award                   $         3,096   $          1,829    $              -    $              -    $             -
 5263100000   Professional Services                $             -   $              -    $            788    $              -    $          (788)
 5263400000   Contracted Services                                    $              -    $          1,660    $          3,500    $         1,840 Emsars, Team
 5264000000   Training/Travel                                        $              -    $         16,000    $         22,000    $         6,000 ACLS and advanced class per training
 5264600000   Repairs & Maintenance                                  $              -    $         15,752    $         15,000    $          (752) Additional ambulance
 5264601000   Maintenance Agreements                                 $              -    $          7,550    $          7,500    $           (50) Physio Control, LP-12's
 5264901000   Miscellaneous Charges                                  $              -    $          3,925    $          4,000    $            75
 5264907000   Permits, Fees, License               $            996 $           1,725    $          1,000    $          5,000    $         4,000
 5264999000   AR Bad Debts                         $              - $               -    $        160,000    $        175,000    $        15,000
 5265201000   Gasoline & Oil                       $              - $               -    $         14,500    $         24,500    $        10,000 Additional call volume, additional rescue
 5265205000   Drugs & Medical Supplies             $         23,188 $          35,334    $         45,000    $         53,000    $         8,000 Additional call volume
 5265207000   EMS Supplies                         $              - $               -    $              -    $         10,000    $        10,000 Not prov budgeted, (backboards, IO drills)
 5265400000   Publications, Dues, Memberships                        $              -    $            200    $              -    $          (200) Delete Account
 5263403000   Morgue Transport                     $          1,124 $           7,650    $         12,000    $         13,000    $         1,000 Additional call volume
 5264930000   Immunizations- Vaccinations          $              - $               -    $             75    $          4,800    $         4,725 deleted fire and reduced Admin.
 5264903000   Public Safety Administration Charges $        858,272 $       1,235,606    $      1,745,088    $      1,855,455    $       110,367
                         Operating Costs           $        913,996 $       1,299,776    $      2,066,220          $2,234,909    $       168,690
 5840000000   Lease Purchase Payment of Ambulance $               - $          21,876    $         21,593    $              -    $       (21,593) Paid as of 06/07
 5266400000   Capital Equipment                    $              - $               -    $         95,000    $         59,000    $       (36,000) Capnography upgrade, Extrication equip.
 5266401922   EMS Matching Grant Equipment         $         88,889 $               -    $         30,000    $          7,500    $       (22,500)
 5266402923   EMS Award Grant Equipment            $         15,302 $          10,487    $         12,000    $         12,000    $             -
                          Capital Costs            $        104,191 $          32,363    $        158,593    $         78,500    $       (80,093)
                         Total Expenses            $      1,018,187 $       1,332,139    $      2,224,813    $      2,313,409    $        88,597 2.67% Increase from PY
              Revenues vs. Expenses                $       (167,115) $       (132,885)   $        127,993    $       (104,131)   $      (232,124)
              Beginning Balance                                                          $              -    $       104,131
              Estimated Ending Balance                                                   $       127,993     $              -




                                                                                                                                                                                              91
Public Safety                                                                                                         Special Revenues
Impact Funds                                                                                    DeSoto County Board of County Commissioners

 Fund 306          Revenues & Expenses                    2004/05           2005/06           2006/07             2007/08            Changes             Comments
                                                           Actual            Actual           Budget             Proposed              +/(-)
 3810000000   Transfer from Impact Fees               $             -   $             -   $       100,000    $        40,000     $       (60,000)
 3810100000   Interest                                $             -   $             -   $         3,000    $           200     $        (2,800)
                          Total Revenues              $             -   $             -   $       103,000    $        40,200     $       (62,800)
 5810000000   Transfer to Capital Fire/EMS Projects   $             -   $             -   $             -    $             -     $             -
              Contingency                                                                                    $             -     $             -
                          Total Expenses              $             -   $             -   $             -    $             -     $             -
              Revenues vs. Expenses                   $             -   $             -   $       103,000    $        40,200     $       (62,800)
              Beginning Balance                       $             -   $             -   $             -    $       103,000     $       103,000
              Estimated Ending Balance                $             -   $             -   $       103,000    $       143,200     $        40,200




Public Safety                                                                                                         Special Revenues
East-West Fire Station Construction                                                             DeSoto County Board of County Commissioners

Fund 302           Revenues & Expenses                    2004/05           2005/06           2006/07             2007/08            Changes         Comments
Dept.0106                                                  Actual            Actual           Budget             Proposed              +/(-)
 3840000000   Loan Proceeds                           $             -   $             -   $      4,000,000                       $     (4,000,000)
 3690000000   Insurance Proceeds                      $             -   $             -   $        300,000                       $       (300,000)
 3880000000   Sale of Property                        $             -   $             -   $              -                       $              -
 3810000000   Transfer from Impact Fees               $             -   $             -   $              -   $         17,349    $         17,349
                          Total Revenues              $             -   $             -   $      4,300,000   $         17,349    $     (4,282,651)
 5206100000   Land Purchase Costs                     $             -   $             -   $        200,000   $              -    $       (200,000)
 5203400000   Misc. Contractual Services              $             -   $             -   $         60,000   $              -    $        (60,000)
 5203401000   Architectural                           $             -   $             -   $        150,000   $              -    $       (150,000)
 5203402000   Engineering                             $             -   $             -   $        100,000   $              -    $       (100,000)
 5206500000   Construction Costs                      $             -   $             -   $      3,375,000   $              -    $     (3,375,000)
 5206501000   Special Construction Costs              $             -   $             -   $        200,000   $              -    $       (200,000)
 5207100000   Property P&I Payments                   $             -   $             -   $              -   $         17,349    $         17,349
 5209900000   Contingency                             $             -   $             -   $        215,000   $        300,000    $         85,000
                          Total Expenses              $             -   $             -   $      4,300,000   $        317,349    $     (3,982,651)
              Revenues vs. Expenses                   $             -   $             -   $              -   $       (300,000)
              Beginning Balance                       $             -   $             -   $              -   $        300,000
              Estimated Ending Balance                $             -   $             -   $              -   $              -




                                                                                                                                                                    92
                                                                                                                                                                   Public Safety
                                                                                                                         DeSoto County Board of County Commissioners


                                           Revenue Trend                                                                                          Expenditure Trend
  $1,600,000
MISSION0                                                                                                350000
                                                                                                         $4,000,000
                0             0            0               0          0            MSBU
   -20000
   $1,400,000                                                                     Assessment             $3,500,000
                                                                                                        300000
   -40000
   $1,200,000                                                                      MSTU                  $3,000,000
                                                                                  Assessment            250000
   -60000
   $1,000,000                                                                                            $2,500,000                                                                                         Personnel
                                                                                                                                                                                                           #REF!
   -80000                                                                                                                                                                                                   Operating
                                                                                                                                                                                                            Personnel
                                                                                                        200000
                                                                                   EMS Charges for
    $800,000                                                                                             $2,000,000                                                                                        Capital
                                                                                  Svs #REF!                                                                                                                Operating
  -100000                                                                              General Fund
                                                                                                        150000
    $600,000                                                                                             $1,500,000
  -120000                                                                           Misc/Grant
    $400,000                                                                                             $1,000,000
                                                                                                        100000
KEY OBJECTIVES
  -140000

    $200,000                                                                       Transfer from          $500,000
  -160000                                                                                                50000
                                                                                  General
  -180000 $-                                                                                                     $-
                2003/2004    2004/2005    2005/2006    2006/2007    2007/2008                                0           2003/2004    2004/2005    2005/2006      2006/2007      2007/2008
  -200000         Actual       Actual       Actual      Budget      Proposed                                          186045
                                                                                                                           Actual  210791.95
                                                                                                                                        Actual    230888
                                                                                                                                                     Actual       308736
                                                                                                                                                                   Budget         316733
                                                                                                                                                                                 Proposed



NOTE FOR GRAPH:                                                                                       SUMMARY                       2003/2004         2004/2005       2005/2006       2006/2007        2007/2008
Personnel and Operating Costs increased in FY 05/06 due to the June 2006 merger of the City of                                         Actual          Actual           Actual           Budget        Proposed
Arcadia and the County's Fire/EMS services.                                                           Revenues
                                                                                                       Transfer from General                      $       91,068    $    424,412     $ 1,168,509       $ 1,441,884
                                                                                                       MSBU Assessment             $ 1,057,659    $ 1,120,482       $ 1,022,451      $ 1,457,295       $ 1,301,472
                                                                                                       MSTU Assessment             $    428,129   $      404,060    $    435,756     $       538,736   $     539,312
DEPARTMENT SUMMARY                                                                                     EMS Charges for Svs         $    282,775   $      349,626    $    363,781     $       440,000   $     470,000
To protect the lives and property of the citizens of Desoto County by providing the highest            Misc/Grant                  $     38,178   $      115,937    $    366,126     $       665,449   $     690,075
level of service in Fire suppression, Fire Prevention, Advanced Life Support and Indigent                                          $ 1,806,741    $ 2,081,173       $ 2,612,525      $ 4,269,989       $ 4,442,743
Mitigation.                                                                                           Expenses
                                                                                                       Personnel                   $ 1,363,957    $ 1,660,406       $ 2,147,195      $ 3,310,267       $ 3,578,592
OBJECTIVES:                                                                                            Operating**                 $    518,084   $      245,640    $    416,129     $       626,425   $     715,846
- Reduce the Insurance Service Organization rating through improved station and fire hydrant           Capital                     $    307,154   $      119,416    $     54,868     $       225,942   $     265,119
  placement and response.                                                                                                          $ 2,189,195    $ 2,025,462       $ 2,618,192      $ 4,162,634       $ 4,559,557
- Continue to exceed levels of performance                                                            **Net Intrafund transfers
- Enhance Fire Prevention education to decrease fire losses and promote life safety.




                                                                                                                                                                                                                  93
                                                                                                                  Public Safety
                                                                                         DeSoto County Board of County Commissioners
EQUIPMENT OUTLAY FOR CURRENT BUDGET                                      PERSONNEL SUMMARY
                                                                          Chief                              1         1        1      1
                                                                          Secretary                          1         1        1      1
          ADMIN: Fire Prevention Mobile Software/Hardware   $    4,500    Admin Assistant                    1         1        1      1
                  FETN Videos/Training Software/Hardware    $    6,200    Admin Assistant PT                                           1
                  Replacement Computers                     $    3,000    Medical Director                   1         1        1      1
                                                            $   13,700    Captain                            2         2        4      4
                                                                          Lieutenant                         2         2        4      4
    FIRE RESCUE: Brush Truck                                $   31,000    Paramedic/Firefighter             11        11        23     27
                  Thermal Imaging Cameras                   $    6,000    EMT/Firefighter                   13        13        14     12
                  K-12 Rescue Saws                          $    5,800
                  Fire Pump                                 $    7,600                            0         32        32        49     52
                                                            $   50,400


            EMS: Capnography Upgrade to all LP-12's         $   23,000
                  Hurst Equipment (Jaws of Life)            $   36,000
                                                            $   59,000




                                                                                                                                            94
                         M.S.B.U. Special Assessments


A special assessment is a fee for public improvement projects such as streets, sewers, and
waterlines that is levied against those properties that will benefit from the improvement. The
fee consists of principal and interest and is set up for payment on the properties tax bill for a
pre-specified number of years.

There are also on-going Special Assessments such as lighting districts that are considered
perpetual assessments. These assessments will remain in affect as long as the service is
provided.

All assessments are billed on the affected parcel’s tax billing yearly.

The following funds (109 through129) are our current Special Assessment Districts within
Desoto County.




                                                                                                    95
                                                                                                        Special Revenues
Kings Crossing Lighting                                                               DeSoto County Board of County Commissioners

  Fund 109                    Revenues                2004/05         2005/06       2006/07         2007/08       Changes
                                                      Actual           Actual       Budget         Proposed         +/(-)        Comments
  361100000       Interest                                    $336           $377          $300           $750          $450
  363000000       MSBU Assessment                          $18,695        $18,718       $19,404        $19,425           $21
  390000000       Less 5%                                       $0             $0         ($970)         ($971)          ($1)
                            Net Revenue                    $19,031        $19,095       $18,734        $19,204          $470
 Fund 109                     Expenses                2004/05         2005/06       2006/07         2007/08       Changes
 Dept. 7065                                           Actual           Actual       Budget         Proposed         +/(-)
  5313402000      Processing, Audit Fees                    $2,217         $2,217        $2,439           $983        ($1,456)
  5319109000      Tax Collection Fees                         $561           $562                         $554           $554
  5314300000      Utilities                                $18,750        $15,483       $15,500        $17,500         $2,000
  5319901000      Reserve for Contingency                       $0             $0        $8,405         $7,914          ($491)
                             Total Expenses                $21,528        $18,262       $26,344        $26,951           $607
                  Revenues vs. Expenses                    ($2,497)          $833       ($7,610)       ($7,747)
                  Beginning Balance                         $9,274         $6,777        $7,610         $7,747
                  Estimated Ending Balance                  $6,777         $7,610            $0            ($0)




                                                                                                        Special Revenues
Peace River Lighting                                                                  DeSoto County Board of County Commissioners
* Reported as Fund 105
  Fund 110                    Revenues                *2004/05        2005/06       2006/07         2007/08       Changes
                                                       Actual          Actual       Budget         Proposed         +/(-)
  3611000000      Interest                                     $36            $38           $45            $45              $0
  3630000000      MSBU Assessment                           $1,594         $1,580        $1,598         $1,598              $0
 $3,690,000,000   Miscellaneous Revenue                         $0             $0            $0
  3810000105      Transfer from Previous Fund (105)                        $1,195            $0             $0              $0
  3900000000      Less 5%                                       $0             $0          ($82)          ($80)             $2
                            Net Revenues                    $1,630         $2,813        $1,561         $1,563              $2
  Fund 110                   Expenses                 2004/05         2005/06       2006/07         2007/08       Changes
  Dept.7065                                           Actual           Actual       Budget         Proposed         +/(-)
  5313402000      Processing, Audit & Fees                   $573            $525         $606            $448         ($158)
  5139109000      Tax Collectors Fee                                          $47                          $46           $46
  5314300000      Utilities                                 $1,325         $1,111        $1,200         $1,250           $50
  5319901000      Reserve for Contingency                       $0             $0          $885           $761         ($124)
                             Total Expenses                 $1,898         $1,683        $2,691         $2,504         ($187)
                  Revenues vs. Expenses                      ($268)        $1,130       ($1,130)         ($941)
                  Beginning Balance                                                      $1,130           $941
                  Estimated Ending Balance                   ($268)        $1,130            $0            ($0)



                                                                                                                                            96
                                                                                                                Special Revenues
Golden Melody Lighting District                                                           DeSoto County Board of County Commissioners

 Fund 113                 Revenues             2004/05               2005/06            2006/07             2007/08           Changes
                                                Actual                Actual            Budget             Proposed             +/(-)                Comments
 3611000000   Interest                     $            32       $            12    $            30    $            50    $            20
 363000000    MSBU Assessment              $         5,196       $         5,204    $         5,220    $         6,540    $         1,320
 390000000    Less 5%                                            $             -    $           291    $          (327)   $          (618)
                        Net Revenue        $         5,228       $         5,216    $         5,541    $         6,263    $           722
Fund 113                  Expenses             2004/05               2005/06            2006/07             2007/08           Changes
Dept.7065                                       Actual                Actual            Budget             Proposed             +/(-)                Comments
 5313200000   Audit Fees                   $           400  $                400    $           400    $            400 $               -
              Processing Fee               $           534  $                534    $           534    $           (941) $         (1,475) crediting process fee
              Tax collector's Fee          $           155  $                155    $           157    $            186 $              29
 5317100000   Debt Repayment to General    $             -  $                  -    $             -                      $              -
 5314300000   Utilities                    $         5,253  $              4,310    $         4,300    $          4,750 $             450
 5319900000   Reserve for Cash Forward                      $                  -    $           162    $              - $            (162)
                          Total Expenses   $         6,342 $               5,399    $         5,553    $          4,395 $          (1,157)
              Revenues vs. Expenses        $        (1,114) $               (183)   $           (12)   $          1,868
              Beginning Balance            $        (1,341) $             (2,455)   $        (2,638)   $         (2,880)
              Estimated Ending Balance     $        (2,455) $             (2,638)   $        (2,650)   $         (1,012)




                                                                                                                Special Revenues
Harlem Heights Lighting District                                                          DeSoto County Board of County Commissioners


 Fund 114                 Revenues             2004/05               2005/06            2006/07             2007/08           Changes
                                                Actual                Actual            Budget             Proposed             +/(-)                Comments
36110000000   Interest                                $104                  $128               $238               $225               ($13)
 3630000000   MSBU Assessment                       $2,597                $2,109             $2,218             $1,089            ($1,129) at $5.50 per lot
 3900000000   Less 5%                                                         $0              ($123)              ($54)               $69
                        Net Revenue                 $2,701                $2,237             $2,333             $1,260            ($1,073) Correction
Fund 114                 Expenses              2004/05               2005/06            2006/07             2007/08           Changes
Dept.7065                                       Actual                Actual            Budget             Proposed             +/(-)                Comments
5313200000    Audit Services               $           400 $                 400 $                -    $            400 $             400
 5313402000   Processing Fees                         $283                  $283               $683                 $33             ($650)
              Tax Collectors Fee                       $64                   $61                 $0                 $31               $31
 5314300000   Utilities                             $1,968                $1,652             $1,650              $1,850              $200
 5319900000   Reserve                                   $0                    $0                 $0              $3,576            $3,576 Correction
                Total Expenses & Reserve   $         2,715 $               2,396             $2,333    $          5,890 $           3,557 Correction
              Revenues vs. Expenses                   ($14)                ($159)                $0             ($4,630)
              Beginning Balance                                                                                  $4,630
              Estimated Ending Balance                   ($14)             ($159)                 $0                ($0)


                                                                                                                                                                   97
                                                                                                            Special Revenues
Lake Suzy Lighting District                                                           DeSoto County Board of County Commissioners

 Fund 115                Revenues             2004/05            2005/06            2006/07             2007/08            Changes
                                              Actual              Actual            Budget             Proposed              +/(-)          Comments
 3611000000   Interest                    $           137    $           130    $           102    $           250     $             148
 3630000000   MSBU Assessment             $         6,590    $         6,434    $         6,668    $         6,668     $              (1)
 3900000000   Less 5%                     $             -    $             -    $          (333)   $          (333)    $              (0)
                        Net Revenue       $         6,727    $         6,564    $         6,437    $         6,584     $             147
Fund 115                 Expenses             2004/05            2005/06            2006/07             2007/08            Changes
Dept. 7065                                    Actual              Actual            Budget             Proposed              +/(-)          Comments
 5313200000   Audit Fee                   $           400    $           400    $             -    $            400    $           400
 5313402000   Processing Fees             $           783    $         1,184    $         1,267    $            200    $        (1,067)
 5319109000   Tax Collector's Fee         $           198    $           193    $             -    $            190    $           190
 5314300000   Utilities                   $         6,292    $         5,259    $         5,170    $          5,900    $           730
 5319900000   Reserve                     $             -    $             -    $             -    $          2,401    $         2,401
                         Total Expenses   $         7,673    $         6,636    $         6,437    $          9,091    $         2,654
              Revenues vs. Expenses       $          (947)   $           (73)   $             -    $         (2,507)
              Beginning Balance           $         3,445    $         2,498    $             -    $          2,507
              Estimated Ending Balance    $         2,498    $         2,426    $             -    $              0




                                                                                                            Special Revenues
Spring Lakes Lighting District                                                        DeSoto County Board of County Commissioners

 FUND 116                Revenues             2004/05            2005/06            2006/07             2007/08            Changes
                                              Actual              Actual            Budget             Proposed              +/(-)          Comments
 3611000000   Interest                               $112               $166                $95               $175
 3630000000   MSBU Assessments                     $5,078             $5,036             $9,346             $5,190
 3900000000   Less 5%                                  $0                 $0              ($264)             ($260)
                        Net Revenue                $5,190             $5,202             $9,177             $5,106
FUND 116                 Expenses             2004/05            2005/06            2006/07             2007/08            Changes
Dept. 7065                                    Actual              Actual            Budget             Proposed              +/(-)          Comments
 5313200000   Audit Fees                             $400               $400                                  $400
 5313402000   Processing Fee                         $522               $522             $1,075               $156
 5319109000   Tax Collector's Fee                    $152               $151                                  $148
 5314300000   Utilities                            $3,346             $2,826             $3,500             $3,250
 5319900000   Reserve                                  $0                 $0             $4,602             $7,806
                         Total Expenses            $4,420             $3,899             $9,177            $11,760
              Revenues vs. Expenses                  $770             $1,303                 $0            ($6,654)
              Beginning Balance                                                                             $6,654
              Estimated Ending Balance              $770              $1,303                  $0               ($0)


                                                                                                                                                       98
                                                                                                             Special Revenues
Sunnybreeze Road Improvement District                                                  DeSoto County Board of County Commissioners

Fund 127                 Revenues              2004/05            2005/06            2006/07             2007/08            Changes
Dept. 7101                                     Actual              Actual            Budget             Proposed              +/(-)          Comments
 3611000000   Interest                     $         2,051    $         4,486    $         1,850    $         3,600     $         1,751
 363000000    MSBU Assessment              $        36,571    $        35,806    $        36,934    $        37,706     $           773
 390000000    Less 5%                      $             -    $             -    $        (1,906)   $        (1,885)    $            21
                       Net Revenues        $        38,622    $        40,291    $        36,877    $        39,421     $         2,544
Fund 127                 Expenses              2004/05            2005/06            2006/07             2007/08            Changes
Dept. 7101                                     Actual              Actual            Budget             Proposed              +/(-)
 5413200000   Audit Fees                   $           401    $           400    $             -    $            400    $           400
 5413402000   Processing Fee               $           387    $           387    $         1,877    $          1,131    $          (746)
 5419109000   Tax Collector's Fee          $         1,097    $         1,081    $             -    $          1,075    $         1,075
 5410000000   Transfer to Debt             $             -    $             -    $        35,000    $         35,000    $             -
 5419900000   Reserves                     $             -    $             -    $             -    $         19,788    $        19,788
                          Total Expenses   $         1,885    $         1,868    $        36,877    $         57,394    $        20,517
              Revenues vs. Expenses        $        36,737    $        38,423    $             -    $        (17,973)   $       (38,423)
              Beginning Balance            $       (59,242)   $       (22,505)   $        15,918    $         17,973    $        38,423
              Estimated Ending Balance     $       (22,505)   $        15,918    $        15,918    $             (0)   $             -




                                                                                                             Special Revenues
Ogden Acres Road District                                                              DeSoto County Board of County Commissioners

 Fund 128                Revenues              2004/05            2005/06            2006/07             2007/08            Changes
 Dept.7101                                     Actual              Actual            Budget             Proposed              +/(-)          Comments
 3611000000   Interest                     $            67    $            77    $            75    $           250     $             175
 3630000000   MSBU Assessment              $         9,618    $        10,085    $        10,189    $        10,636     $             447
 3900000000   Less 5%                                         $             -    $          (513)   $          (532)    $             (19)
                       Net Revenues        $         9,686    $        10,162    $         9,751    $        10,354     $             603
Fund 128                 Expenses              2004/05            2005/06            2006/07             2007/08            Changes
Dept. 7101                                     Actual              Actual            Budget             Proposed              +/(-)
 5413200000   Audit Fees                   $           400    $           400    $             -    $           400  $              400
 5413402000   Processing Fee               $         1,090    $         1,090    $         1,725    $           319  $           (1,407)
 5419109000   Tax Collector's Fee          $           289    $           303    $             -    $           303  $              303
 5417100102   Transfer to CTT/Debt         $             -    $             -    $        11,281    $        11,281  $                -
 5419900000   Debt Reserve                 $             -    $             -    $        (3,255)                    $            3,255
                          Total Expenses   $         1,779    $         1,792    $         9,751    $        12,302 $             2,551
              Revenues vs. Expenses        $         7,907    $         8,370    $             -    $        (1,948) $           (1,948)
              Beginning Balance            $       (57,403)   $       (49,496)                      $         1,948 $             1,948
              Estimated Ending Balance     $       (49,496)   $       (41,126)   $             -    $             0 $                (0)


                                                                                                                                                        99
                                                                                                                Special Revenues
McClelland Drive Road District                                                            DeSoto County Board of County Commissioners

 Fund 129                Revenues                   2004/05           2005/06           2006/07             2007/08       Changes
                                                    Actual             Actual           Budget             Proposed         +/(-)   Comments
 3611000000   Interest                          $           180   $           210   $           125    $           575
 3630000000   MSBU Assessment                   $         7,634   $         7,562   $        14,951    $         7,790
 3900000000   Less 5%                                             $             -   $          (396)   $          (390)
                       Total Revenue            $         7,814   $         7,772   $        14,680    $         7,975
Fund 129                 Expenses                   2004/05           2005/06           2006/07             2007/08       Changes
Dept. 7101                                          Actual             Actual           Budget             Proposed         +/(-)   Comments
 5413200000   Audit Fee                         $           400   $           399   $         1,413    $          400
 5413402000   Processing Fee                    $           779   $           779                      $          234
 5419109000   Tax Collector's Fee               $           229   $           227                      $          222
 5416300000   Construction                      $             -   $             -   $             -
 5417100108   Debt - CTT                        $         5,908   $         5,908   $         5,908    $         5,908
 5419900000   Reserve                           $             -   $             -   $         7,359    $        10,034
              Total Operating, Debt & Reserve   $         7,316   $         7,314   $        14,680    $        16,798
              Revenues vs. Expenses             $           498   $           458   $             -    $        (8,823)
              Beginning Balance                 $         6,833   $         7,331   $         7,789    $         8,823
              Estimated Ending Balance          $         7,331   $         7,789   $         7,789    $             0




                                                                                                                                               100
                                                                                                              Special Revenues
E-911                                                                                   DeSoto County Board of County Commissioners

FUND 133                  Revenues                2004/05           2005/06           2006/07             2007/08           Changes
                                                   Actual            Actual           Budget             Proposed             +/(-)        Comments
 3352000000   Wireless Emergency 911 Fees     $        45,982   $        68,911   $        60,000    $        55,582    $        (4,418)
 3429000000   E-911 Special Fees              $        78,260   $        75,498   $        78,000    $        78,000    $             -
 3352200000   Rural County Grant              $        22,000   $       127,242   $        29,264    $             -    $       (29,264)
36110000000   Interest                        $         1,379   $         2,799   $         1,500    $         2,500    $         1,000
                       Total Revenues         $       147,621   $       274,450   $       168,764    $       136,082    $       (32,682)
FUND 133                  Expenses                2004/05           2005/06           2006/07             2007/08           Changes
Dept. 7142                                         Actual            Actual           Budget             Proposed             +/(-)        Comments
 5261200000   Regular Salaries                $        36,376   $        37,357  $         38,851    $        40,250    $         1,399
 5261400000   Overtime                        $           785   $             -  $          1,500    $         1,500    $             -
              Employee Benefits               $        12,635   $        13,665  $         15,542    $        15,637    $            95
                       Personnel Costs        $        49,796   $        51,022  $         55,893    $        57,387    $         1,494
 5263400000   Contracted Services             $        15,000   $           700  $         19,016    $             -    $       (19,016)
 5263800000   Indirect Administration Costs   $        15,966   $        15,966  $         15,966    $        15,966    $             -
 5264000000   Travel & Training               $           685   $         1,757  $          3,900    $         3,900    $             -
 5264100000   Utilities & Telephone           $        54,143   $        57,504  $         54,000    $        56,700    $         2,700
 5264600000   Repair & Maintenance            $         1,202   $        31,949  $         16,000    $        11,000    $        (5,000)
 5264901000   Miscellaneous Costs             $             -   $             -  $            100    $           100    $             -
 5265100000   Office Supplies                 $           631   $           781  $          1,500    $         1,000    $          (500)
 5264101000   RCG Supplies                    $             -   $             -  $            629    $             -    $          (629)
 5265400000   Publications & Dues             $           175   $           178  $          1,400    $         1,200    $          (200)
                       Operating Costs        $        87,802   $       108,835  $        112,511    $        89,866    $       (22,645)
 5266400000   Capital Equipment               $         1,438   $       126,542  $          5,000    $         5,000    $             -
 5266400003   RCG Funded Equipment            $         6,300   $             -  $         10,248    $             -    $       (10,248)
                         Capital Costs        $         7,738   $       126,542  $         15,248    $         5,000    $       (10,248)
 5269900000   Reserve for Contingency         $             -                    $         29,828    $             -    $       (29,828)
              Total Expenses                  $       145,336   $       286,399 $         213,480    $       152,253    $       (61,227)
              Revenues vs. Expenses           $         2,285   $       (11,949) $        (44,716)   $       (16,171)
              Beginning Balance               $        84,227   $        86,513 $          44,716    $        33,644
              Estimated Ending Balance        $        86,512   $        74,564 $               -    $        17,473




                                                                                                                                                      101
                                                                                                                                                                                    E911
                                                                                                                        DeSoto County Board of County Commissioners


                                            Revenue Trend                                                                                         Expenditure Trend
       0
  $160,000
MISSION                                                                                                350000
                                                                                                        $140,000
                0              0             0               0             0
  $140,000
  -20000
                                                                                                        $120,000
                                                                                                       300000
  $120,000
  -40000                                                                                Fees
                                                                                                        $100,000
                                                                                                       250000
  $100,000
  -60000
                                                                                                                                                                                                         Personnel
                                                                                                                                                                                                        #REF!
                                                                                        Grants
    $80,000                                                                                              $80,000                                                                                         Operating
                                                                                                                                                                                                         Personnel
   -80000                                                                                              200000
                                                                                                                                                                                                        Capital
                                                                                                                                                                                                        Operating
                                                                                     #REF!
    $60,000
  -100000                                                                               Misc
                                                                                      General Fund       $60,000
                                                                                                       150000
    $40,000
  -120000
                                                                                                         $40,000
                                                                                                       100000
KEY OBJECTIVES
    $20,000
  -140000
                                                                                                         $20,000
  -160000$-                                                                                             50000

   $(20,000)
  -180000                                                                                                        $-
               2003/2004     2004/2005     2005/2006       2006/2007    2007/2008                            0         2003/2004     2004/2005    2005/2006    2006/2007       2007/2008
  -200000        Actual        Actual        Actual         Budget      Proposed                                      186045
                                                                                                                         Actual    210791.95
                                                                                                                                       Actual     230888
                                                                                                                                                    Actual     308736
                                                                                                                                                                Budget          316733
                                                                                                                                                                               Proposed



NOTE FOR GRAPH:                                                                                      SUMMARY                        2003/2004      2004/2005      2005/2006         2006/2007       2007/2008
Capital Expenditures were higher in FY 05/06 due to the upgrade in the 911 system.                                                     Actual         Actual          Actual           Budget       Proposed
                                                                                                     Revenues
                                                                                                      Fees                         $    118,952   $    124,242   $     144,409     $    138,000     $     133,582
DEPARTMENT SUMMARY                                                                                    Grants                       $     (7,027) $      22,000   $     127,242     $       29,264   $                 -
To manage the day-to-day operations of Enhanced 911 system on behalf of the Board of County           Misc                         $      2,698   $      1,379   $         2,799   $        1,500   $        2,500
Commissioners to ensure compliance with requirements as outlined in Florida Statute 365.                                           $    114,623   $    147,621   $     274,450     $    168,764     $     136,082
                                                                                                     Expenses
                                                                                                     Personnel                     $     46,918   $     49,796   $      51,022     $       55,893   $       57,387
                                                                                                     Operating                     $     66,336   $     87,802   $     108,835     $    112,511     $       89,866
OBJECTIVES:                                                                                          Capital                       $     29,796   $      7,738   $     126,542     $       15,248   $        5,000
* Provide an enhanced 911 system to DeSoto County residents and County Government                    Reserve
* Provide progressive technology to meet the needs and requirements of the                                                         $    143,050   $    145,336   $     286,399     $    183,652     $     152,253
 State of Florida.
                                                                                                     PERSONNEL SUMMARY
                                                                                                     Communications Tech                 1              1               1                  1                1
EQUIPMENT OUTLAY FOR CURRENT BUDGET:
                                                                                                                                         1              1               1                  1                1
                           Miscellaneous               $               5,000

                                                                                                                                                                                                                102
                                                                                                          Special Revenues
Pari-Mutual                                                                          DeSoto County Board of County Commissioners


 Fund 151                  Revenues          2004/05             2005/06           2006/07            2007/08           Changes
                                              Actual              Actual           Budget            Proposed             +/(-)              Comments
33516000000 Race Track Funds             $       314,333     $       314,333   $             -   $              -
36110000000 Interest                     $             685   $         1,082                                                          Moved to General Fund


39000000000                   Less 5%    $               -
                        Total Revenues   $       315,018     $       315,415   $             -   $              -   $             -
Fund 151                   Expenses          2004/05             2005/06           2006/07            2007/08           Changes
Dept.6555                                     Actual              Actual           Budget            Proposed             +/(-)              Comments
5810000001    Transfer to General Fund   $        49,872     $        44,784                     $              -
5810000102    Transfer to CTT            $       298,885     $       270,631                     $              -
                        Total Expenses   $       348,757     $       315,415                     $              -


              Revenues vs. Expenses      $       (33,739) $                -   $             -   $              -
              Beginning Balance          $        33,739     $             -   $             -   $              -
              Estimated Ending Balance   $               -   $             -   $             -   $              -




                                                                                                                                                              103
       Housing Department


                   HOUSING
                 DEPARTMENT




  Housing                      Hurricane Housing
Administration                 Recovery Program
                                 (HHRP Grant)



                                 Miscellaneous
                                    Grants

                                   State Housing
                              Initiatives Partnership
                                       (SHIP)



                                  Home Again
                                    Grant

                                  Small Cities
                                    CDBG




                                                        104
Housing Department                                                                                        Special Revenues
Summary                                                                            DeSoto County Board of County Commissioners

              Revenues & Expenses          2004/05            2005/06            2006/07              2007/08             Changes
                                           Actual              Actual            Budget              Proposed               +/(-)          Comments
         Administration                $             -    $              -   $        559,192    $        549,233     $         (9,959)
         HHRP Program                  $             -    $     11,106,119   $         25,000    $        271,450     $        246,450
         Miscellaneous Programs        $             -    $              -   $         24,000    $              -     $        (24,000)
         SHIP Program                  $       687,145    $        559,305   $        413,250    $        454,100     $         40,850
         Home Again Program            $         8,913    $         75,536   $        250,000    $              -     $       (250,000)
         Small Cities Program          $             -    $         36,590   $        375,000    $              -     $       (375,000)
         Total Revenue                 $       696,058    $     11,777,550   $      1,646,442    $      1,274,783     $       (371,659)
         Less Intrafund Transfers                                            $       (524,192)   $       (514,233)
                  Total Net Revenue    $       696,058    $     11,777,550   $      1,122,250    $        760,550     $       (371,659)
         Administration                $              -   $       160,002    $       559,192     $        549,233     $          (9,959)
         HHRP Program                  $              -   $     1,879,215    $     8,434,101     $      6,969,518     $      (1,464,583)
         Miscellaneous Programs        $              -   $              -   $        24,000     $               -    $         (24,000)
         SHIP Program                  $       687,145    $       393,043    $     1,990,624     $        855,149     $      (1,135,475)
         Home Again Program            $         8,913    $        75,536    $       250,000     $               -    $        (250,000)
         Small Cities Program                        $0            $36,590           $375,000                   $0    $        (375,000)
         Total Expenses                        $696,058         $2,544,386        $11,632,917           $8,373,900          -$3,259,017
         Less Intrafund Transfers                                                   (524,192)            (514,233)
                   Total Net Expense           $696,058         $2,544,386        $11,108,725           $7,859,667          -$3,259,017

         Revenues vs. Expenses         $             -    $      9,233,164   $     (9,986,475) $        (7,099,117)
         Beginning Balance             $        29,765    $         29,765   $      9,986,475 $          7,870,626
         Estimated Ending Balance      $        29,765    $      9,262,929   $              - $            771,509




                                                                                                                                                      105
Housing Department                                                                                         Special Revenues
 Fund 169                 Revenues              2004/05           2005/06           2006/07            2007/08          Changes
                                                Actual             Actual           Budget            Proposed            +/(-)             Comments
 3413000169   Administrative Charges HHRP   $             -   $             -   $       524,192   $       514,233   $        (9,959)
 3413000141   Administrative Charges SHIP   $             -   $             -   $        35,000   $        35,000   $             -
                      Total Revenues        $             -   $             -   $       559,192   $       549,233
Fund 169                  Expenses              2004/05           2005/06           2006/07            2007/08          Changes
Dept.3015                                       Actual             Actual           Budget            Proposed            +/(-)             Comments
 5541200000   Regular Salaries              $             -   $        83,895   $       121,493   $       122,809   $         1,316
 5541400000   Overtime                      $             -   $             -   $         2,000   $         3,000   $         1,000
              Employee Benefits             $             -   $        44,190   $        54,999   $        57,919   $         2,920 Health Ins Reduction
                      Personnel Costs       $             - $         120,041 $         178,492 $         183,728   $         5,236
 5543100000   Professional Services         $             - $          11,658 $         150,000 $         150,000   $             -
 5543100000   Administrative Charges        $             - $                - $         14,000 $          30,000   $        16,000
 5544000000   Travel and Training           $             - $          12,081 $          35,000 $          15,000   $       (20,000)
 5544100000   Telephone                     $             - $             264 $          15,000 $          15,000   $             -
 5544200000   Postal Charges                $             - $           1,170 $          10,000 $          10,000   $             -
 5544400000   Leased Equipment              $             - $                - $          1,000 $           1,000   $             -
 5544401000   Leased Space                  $             - $                - $          6,000 $          10,000   $         4,000
 5544700000   Printing                      $             - $             445 $          10,000 $          10,000   $             -
 5544903000   Advertising                   $             - $           2,129 $          25,000 $          10,000   $       (15,000)
 5544900000   Miscellaneous Expenses        $             - $             460 $                - $              -   $             -
 5545100000   Office Supplies               $             - $           6,337 $          30,200 $          20,005   $       (10,195)
 5545201000   Gas & Oil                     $             - $             117 $          44,500 $          14,500   $       (30,000)
                      Operating Costs       $             - $          34,661 $         340,700 $         285,505   $       (55,195)
 5546400000   Equipment                     $             - $           5,300 $          40,000 $          80,000   $        40,000
                       Capital Costs        $             - $           5,300 $          40,000 $          80,000   $        40,000
                      Total Expenses        $             -   $       160,002   $       559,192   $       549,233   $        (9,959)




                                                                                                                                                           106
Housing Department                                                                                                  Special Revenues
Hurricane Housing Recovery Program (HHRP) Grant                                              DeSoto County Board of County Commissioners

 Fund 169                 Revenues                    2004/05           2005/06            2006/07              2007/08           Changes
                                                      Actual             Actual            Budget              Proposed             +/(-)         Comments
  334690000    HHRP Grant                         $             -   $     10,863,526   $             -     $              -   $             -
  334690000    Interest                           $             -   $        242,593   $        25,000     $        242,950   $       217,950
  3451000000   Homeowner Contribution             $             -   $              -   $             -     $          3,500   $         3,500
  3419000000   Program Income                     $             -   $              -   $             -                        $             -
  3414901000   Recaptured Income                  $             -   $              -   $             -                        $             -
  3346900001   Homeowners Reimbursement           $             -   $              -   $             -     $         25,000   $        25,000
               Total Revenues                     $             -   $     11,106,119   $        25,000     $        271,450   $       246,450
 Fund 169                 Expenses                    2004/05           2005/06            2006/07              2007/08           Changes
 Dept.3016                                            Actual             Actual            Budget              Proposed             +/(-)         Comments
  5543400ELI   Rehab                              $             -   $      1,651,016   $      2,936,500    $      1,794,464   $     (1,142,036)
  5543400ELI   ELI Allocation                                                                              $      1,629,529   $      1,629,529
  5544900MOD   REHAB MOD-P/A Partnership          $             -   $             -    $        140,000    $        179,839   $         39,839
  5548300000   New Rental Creation                $             -   $       225,000    $      2,019,469    $        824,000   $     (1,195,469)
  5548302ELI   Rental Housing Rehab               $             -   $             -    $      2,129,529    $        500,000   $     (1,629,529)
  5545901000   Home Ownership Council             $             -   $             -    $         75,000    $         75,000   $              -
  5544491000   SBA Administration Fee             $             -   $           660    $              -                       $              -
  5544901000   Fema Closeout                      $             -   $         2,539    $              -    $        177,000   $        177,000
  5549900000   Reserve                                              $             -    $        609,411    $      1,275,453   $        666,042
               Total Operations Expense           $             -   $      1,879,215   $      7,909,909    $      6,455,285   $     (1,454,624)
  5810000000   Transfer to Housing Department     $             -   $              -   $        524,192    $        514,233   $         (9,959)
               Total Transfers                    $             -   $              -   $        524,192    $        514,233   $         (9,959)
                        Total Expenses                              $      1,879,215   $      8,434,101    $       6,969,518 $      (1,464,583)
               Revenues vs. Expenses              $             -   $      9,226,904   $     (8,409,101)   $      (6,698,068)
               Beginning Balance                  $             -   $              -   $      8,409,101    $       7,469,577
               Estimated Ending Balance           $             -   $      9,226,904   $              -    $         771,509




                                                                                                                    Special Revenues
Miscellaneous Department                                                                     DeSoto County Board of County Commissioners

                   Revenues/Expenses                  2004/05           2005/06            2006/07              2007/08           Changes
               Housing Dept. 3014 Miscellaneous       Actual             Actual            Budget              Proposed             +/(-)         Comments
3660000VFF     Volunteer Florida Assistance       $             -   $              -   $        24,000     $              -   $       (24,000)
                        Total Revenue                                                  $        24,000     $              -   $       (24,000)
5548300VFF     VFF Relocation Expense                           -                  -            24,000                                (24,000)
                        Total Expense                           -                  -            24,000                    -           (24,000)



                                                                                                                                                             107
Housing Department                                                                                                  Special Revenues
State Housing Initiatives Partnership Program (SHIP) Grant                                   DeSoto County Board of County Commissioners


Fund 141                  Revenues                     2004/05           2005/06           2006/07              2007/08            Changes
Dept. 7129                                             Actual             Actual           Budget              Proposed              +/(-)         Comments
 3356200000   Ship Disaster Allocation             $       216,313   $             -   $             -                      $                -
 3359000000   State Ship Allocation                $       287,891   $       512,538   $       350,000     $       350,000 $                 -
 3611000000   Interest                             $        45,905   $        46,767   $        20,000     $        40,000 $            20,000
 3690000000   Program Repayment Income             $       137,036   $             -   $        10,000     $        65,000 $            55,000
 3691000000   Recaptured Funds                     $             -   $             -   $        50,000     $        21,000 $           (29,000)
 3699000000   Miscellaneous Revenue                $             -   $             -   $         5,000     $         2,000 $            (3,000)
 3900000000   Less 5%                              $             -   $             -   $       (21,750)    $       (23,900) $           (2,150)
                       Total Revenues              $       687,145   $       559,305   $       413,250     $       454,100 $            40,850
Fund 141                  Expenses                     2004/05           2005/06           2006/07              2007/08            Changes
Dept. 7129                                             Actual             Actual           Budget              Proposed              +/(-)         Comments
 5543400000   Contracted Services-Ship             $       435,822   $       250,782   $      1,364,624    $        335,000    $     (1,029,624)
 5543401000   Contracted Services-Disaster         $       216,313   $       106,820   $        591,000    $              -    $       (591,000)
 5544901000   Miscellaneous                        $            10   $           441   $              -    $            500    $            500
 5549900000   Reserve For Contingency              $             -   $             -   $              -    $        484,649    $        484,649
 5810000001   Transfer to Housing Administration   $        35,000   $        35,000   $         35,000    $         35,000    $              -
                       Total Expenses              $       687,145   $       393,043   $      1,990,624    $        855,149    $     (1,135,475)
              Revenues vs. Expenses                $             -   $       166,262   $     (1,577,374)   $       (401,049)   $      1,176,325
              Beginning Balance                    $        29,765   $        29,765   $      1,577,374    $        401,049    $     (1,176,325)
              Estimated Ending Balance             $        29,765   $       196,027   $              -    $              -    $              -


 Statement of Function
 The State Housing Initiatives Partnership Program (S.H.I.P.) was created for the purpose of providing funds to counties and eligible
 municipalities as an incentive for the creation of local housing partnerships, to expand production and preservation of affordable
 housing, to further the housing element of local government comprehensive plans specific to affordable housing and to increase housing-
 related employment. Portions of the documentary stamp tax are transferred into the Local Government housing trust Fund for
 distribution to eligible county and municipal governments to fund the implementation of local housing assistance plans.




                                                                                                                                                              108
Housing Department                                                                                                                       Special Revenues
HOME AGAIN Grant                                                                                                DeSoto County Board of County Commissioners

      168                      Revenues                         2004/05               2005/06               2006/07                2007/08           Changes
                                                                Actual                 Actual               Budget                Proposed             +/(-)         Comments
   3310002005     Home Again Grant                         $             8,913    $           75,536   $           250,000   $               -   $       (250,000)
                           Total Revenues                  $             8,913    $           75,536   $           250,000   $               -              #REF!
 Fund 168                     Expenses                          2004/05               2005/06               2006/07                2007/08           Changes
 Dept.3016                                                      Actual                 Actual               Budget                Proposed             +/(-)         Comments
   5543800000    Administrative Costs                      $             8,333    $           25,375   $            25,000   $               -   $        (25,000)
   5544900000    Miscellaneous                             $               580    $               87   $            25,000   $               -   $        (25,000)
   5546300000    Rehabilitation/Construction               $                 -    $           50,074   $           200,000   $               -   $       (200,000)
                           Total Expenses                  $             8,913    $           75,536   $           250,000   $               -   $       (250,000)
                 Revenues vs. Expenses                     $                 -    $                -   $                 -   $               -
                 Beginning Balance                         $                 -    $                -   $                 -   $               -
                 Estimated Ending Balance                  $                 -    $                -   $                 -   $               -

Statement of Function
Home Again funds are delegated as loans to qualifying individuals to aid in purchasing a home.




Housing Department                                                                                                                       Special Revenues
Small Cities CDBG                                                                                               DeSoto County Board of County Commissioners


  Fund 170                     Revenues                         2004/05               2005/06               2006/07                2007/08           Changes
                                                                Actual                 Actual               Budget                Proposed             +/(-)         Comments
   331500H03     Small Cities CDBG Grant                  $                   -   $           36,590   $           375,000    $              -
                           Total Revenues                 $                   -   $           36,590   $           375,000    $              -
 Fund 170                     Expenses                          2004/05               2005/06               2006/07                2007/08           Changes
 Dept.3016                                                       Actual               Budget                Budget                Proposed             +/(-)         Comments
   5543800000    Administrative Costs                      $                  -   $           36,590   $            56,250   $               -
   5540046H03    Housing Rehabilitation                    $                  -                        $           316,350   $               -
   5546300000    Temporary Relocation                      $                  -   $                -   $             2,400   $               -
                           Total Expenses                  $                  -   $           36,590   $           375,000   $               -
                 Revenues vs. Expenses                     $                  -   $                -   $                 -
                 Beginning Balance                         $                  -   $                -   $                 -   $               -
                 Estimated Ending Balance                  $                  -   $                -   $                 -

Small Cities funds are utilized for Housing Rehabilitation and for Relocation expenses to qualifying individuals residing in DeSoto County




                                                                                                                                                                                109
                                                                                                                                                                            Housing
Administration                                                                                                                    DeSoto County Board of County Commissioners

                                           Revenue Trend                                                                                           Expenditure Trend
  $600,000
MISSION0                                                                                              350000
                                                                                                       $400,000
                0             0             0               0              0
   -20000                                                                                              $350,000
   $500,000                                                                                           300000
   -40000                                                                                              $300,000
                                                                                                      250000
   $400,000
   -60000                                                                                                                                                                                              Personnel
                                                                                                       $250,000                                                                                       #REF!
                                                                                    Admin Charges                                                                                                      Operating
   -80000                                                                                             200000                                                                                           Personnel
   $300,000                                                                         #REF!              $200,000                                                                                       Capital
                                                                                                                                                                                                      Operating
  -100000
                                                                                     General Fund     150000
                                                                                                       $150,000
   $200,000
  -120000
                                                                                                       $100,000
                                                                                                      100000
KEY OBJECTIVES
  -140000
   $100,000
                                                                                                        $50,000
  -160000                                                                                              50000

  -180000$-                                                                                                    $-
              2003/2004     2004/2005     2005/2006       2006/2007     2007/2008                          0         2003/2004     2004/2005       2005/2006    2006/2007   2007/2008
  -200000       Actual        Actual        Actual         Budget       Proposed                                    186045
                                                                                                                       Actual    210791.95
                                                                                                                                     Actual        230888
                                                                                                                                                     Actual     308736
                                                                                                                                                                 Budget      316733
                                                                                                                                                                            Proposed


NOTE FOR GRAPH:                                                                                     SUMMARY                       2003/2004         2004/2005      2005/2006     2006/2007        2007/2008
Department was established officially in 2006/2007 budget. Expenses for 2005/2006                                                   Actual            Actual         Actual       Budget          Proposed
are informational.                                                                                  Revenues
                                                                                                     Admin Charges               $             -   $           -   $         -   $      559,192   $     549,233
DEPARTMENT SUMMARY                                                                                                               $             -   $           -   $         -   $      559,192   $     549,233
To administer and oversee all housing grants and to assess housing needs within the County.         Expenses
                                                                                                     Personnel                   $             -   $           -   $   120,041   $      178,492   $     183,728
OBJECTIVES:                                                                                          Operating                   $             -   $           -   $    34,661   $      340,700   $     285,505
* Provide quality and effective housing needs services to residents of DeSoto County.                Capital                     $             -   $           -   $     5,300   $       40,000   $      80,000
* To plan future recovery from Hurricanes or any unforeseen disasters.                                                           $             -   $           -   $   160,002   $      559,192   $     549,233
* To aide low to moderate income housing needs in DeSoto County.
                                                                                                    Personnel Summary
                                                                                                     County Coord/Housing Mgr 50% *                                     1                1                1
EQUIPMENT OUTLAY FOR CURRENT BUDGET:                                                                 Housing Specialist                                                 1                1                1
                                                                                                     Housing Technician                                                 1                1                1
Housing Admin             Miscellaneous               $               80,000                         Code Enforcement Officer                                                                             1

                                                                                                                                       0                 0              3                3                4
                                                                                                    * Funded 50% Administration, 50% Housing




                                                                                                                                                                                                              110
                                                                                                                      Special Revenues
Court Fees                                                                                       DeSoto County Board of County Commissioners

 Fund 190                   Revenues                   2004/05             2005/06             2006/07            2007/08           Changes                 Comments
   Dept                                                 Actual              Actual             Budget            Proposed             +/(-)
 3482300317   Crime Prevention Revenue             $        10,937     $        15,702     $        15,832   $        25,000    $         9,168
 3483000400   Crime Prevention Revenue             $             580   $         1,360     $         1,400   $         1,200    $          (200)
 3485205030   Drivers Ed Revenue                   $        11,457     $        15,569                       $        19,500    $        19,500
 3485300114   Local Government Trust               $         3,040     $         2,985     $         2,527   $         3,500    $             973
 3486200320   Incarceration Revenue                $         2,106     $         2,303     $         2,436   $         4,200    $         1,764
 3489210415   Court Innovations Revenue            $         8,230     $        11,535                       $        17,000    $        17,000
 3489220415   Legal Aid Revenue                    $         8,230     $        11,535     $        12,000   $        17,000    $         5,000
 3489230415   Law Library Revenues                 $         8,230     $        11,535     $        12,000   $        17,000    $         5,000
 3489240415   Juvenile Alternative Revenues        $         8,230     $        11,535     $        12,000   $        17,000    $         5,000
 3489305031   Court Facility Revenue               $        48,804     $        51,413     $        86,250   $       106,000    $        19,750
 3489000135   Local Ordinance 135                  $               -   $               -   $        10,553   $        11,500    $             948
 3510005062   Radio Communications Revenue         $        40,615     $        51,361     $        47,000   $        62,000    $        15,000
 3515000008   Technology Fees                      $        74,357     $        80,843     $        82,000   $        80,500    $        (1,500)
 3810000001   Transfer from General Fund           $               -   $               -                     $          500     $             500
                          Total Revenues           $       224,816     $       267,676     $       283,998   $       381,900    $        97,903
Fund 190                    Expenses                   2004/05             2005/06             2006/07            2007/08           Changes                 Comments
Dept 2410                                               Actual              Actual             Budget            Proposed             +/(-)
 6019100001   Transfer to Facilities 001           $        11,763     $        23,162     $        76,250   $       107,862    $        31,612
 6019100001   Transfer to Judge 001                $        14,038     $        13,514     $        36,000   $        27,000    $        (9,000)
 6019100001   Transfer to State Atty.001           $         8,759     $         8,882     $        28,500   $        28,500    $               -
 6019100001   Transfer to Public Def. 001          $         8,913     $         7,634     $        14,580   $        24,780    $        10,200
 6019100001   Transfer to Guardian ad Litem 001    $               -   $         6,372     $        11,000   $         6,500    $        (4,500)
 6019100001   Transfer to Sheriff 001                                  $        19,580                       $        33,000    $        33,000
 6019100001   Transfer to Communications 001       $        40,615     $        51,361     $        47,000   $        62,000    $        15,000
 6019100001   Transfer to Clerk of Courts 001      $        60,922     $        62,071     $        67,500   $        33,000    $       (34,500)
 6173000000   Courts Interpreter-ADA               $               -   $               -   $             -   $          500     $             500
  624490000   Drivers Ed Expense to School Board   $         8,850     $        11,457     $        15,569   $        19,000    $         3,431
 6494900415   Court Innovations                    $               -   $             400   $        12,000   $              -   $       (12,000) Expensed Facilities
 7146600415   Law Library Expenses                 $         9,456     $        16,240     $        12,000   $        17,000    $         5,000




                                                                                                                                                                       111
                                                                                                           Special Revenues
Court Fees                                                                            DeSoto County Board of County Commissioners

 Dept 2410                                     Actual            Actual             Budget            Proposed            +/(-)

7153100415   Legal Aid                     $             -   $              -   $       12,000    $        17,000     $            5,000
5698100415   Teen Court                    $         8,230   $        11,010    $       12,000    $        17,000     $            5,000
6016400008   Technological Equipment       $         4,460   $        32,112    $             -                       $                - Budgeted in P.D.
6015200008   Technological Operating       $         3,905   $            686   $             -                       $                - S.A., Judge
                          Total Expenses   $       179,911   $       264,481    $      344,399    $       393,142     $           48,743
             Revenues vs. Expenses         $        44,905   $         3,195    $       (60,402) $         (11,242)
             Beginning Balance                           0 $          44,905    $       48,100    $        44,520
             Estimated Ending Balance      $        44,905   $        48,100    $       (12,302) $         33,279




                                                                                                                                                            112
Debt Fund




            113
                                                                                                                       Debt Service Fund
Debt Fund                                                                                        DeSoto County Board of County Commissioners

 Fund 201            Revenues & Expenses         2004/05             2005/06            2006/07              2007/08             Changes
 Dept. 8011                                      Actual               Actual            Budget              Proposed               +/(-)                 Comments
 3610000000   Interest Income                $         26,003    $         80,344   $         35,000    $          50,000    $           15,000
 3810000001   Transfer In-General Revenue    $      1,587,833    $              -   $              -                         $                -
 3810000102   Transfer In-Transportation     $      1,500,000    $      1,724,621   $      1,880,625    $       1,823,825    $          (56,800)
 3810000108   Transfer In-Infrastructure     $               -   $              -   $              -                         $                -
 3810000127   Transfer In-Sunnybreeze        $               -   $              -   $         35,000                         $          (35,000) See 102
              Total Revenues                 $      3,113,836    $      1,804,965   $      1,950,625    $       1,873,825    $          (76,800)
 5417100000   Debt-Principle                 $      1,215,000    $        870,000   $        905,000    $         935,000    $           30,000
 5417200000   Debt-Interest                  $      1,042,400    $      1,008,950   $        975,625    $         938,825    $          (36,800)
 5177491000   Administration Fee-SBA         $               -   $            175                                            $                -
 5810000000   Professional Services          $           9,000   $              -  $               -                         $                -
 5179901000   Reserve for Bond Requirement                                         $       2,287,370    $       2,250,701    $          (36,669)
              Total Expenses                 $      2,266,400    $      1,879,125 $        4,167,995    $       4,124,526    $          (43,469)
              Revenues vs. Expenses          $        847,436    $        (74,160) $      (2,217,370)   $      (2,250,701)
              Beginning Balance              $      1,454,263    $      2,301,699 $        2,227,539    $       2,250,701
              Estimated Ending Balance       $      2,301,699    $      2,227,539 $           10,169    $               -




                                                                                                                                                                    114
         Capital Projects

Emergency Management – EOC Building

  Public Safety- East-West Fire Station

        Sheriff-Jail Construction

            Library Addition

             Misc Projects

              Bond Fund

              Impact Fees




                                          115
Capital Projects


                        Emergency
                        Management

                        Public Safety
                         East-West

                       DeSoto County
                            Jail

                          Library
                          Addition

                        Misc Projects


                     EOC Construction


                   Fire Station Construction


                         Impact Fees




                                        Capital Projects



                                                           116
                                                                                                                      Capital Projects
Emergency Management - Capital Projects                                                DeSoto County Board of County Commissioners

 Fund 302                 Revenues              2004/05           2005/06           2006/07            2007/08            Changes
                                                 Actual            Actual           Budget            Proposed              +/(-)                   Comments
           Transfer from General                                                       $150,000                 $0
            Special Needs Generator Grant   $             -   $             -   $        80,000   $              -    $       (80,000)
3340000EOC EOC Facility Grant State         $             -   $             -   $     1,200,000   $      1,100,000    $      (100,000)
                       Total Revenue        $             -   $             -        $1,430,000         $1,100,000    $      (180,000)
 Fund 302                Expenses               2004/05           2005/06           2006/07            2007/08            Changes
                                                 Actual            Actual           Budget            Proposed              +/(-)
 5810000302   Construction of Project       $             -   $             -   $     1,430,000   $      1,250,000    $      (180,000)
                     Capital Expenses       $             -   $             -   $     1,430,000                       $     (1,430,000)
                      Total Expenses        $             -   $             -   $     1,430,000   $      1,250,000 $         (180,000)    Expensed in transfers only
              Revenues vs. Expenses         $             -   $             -   $             -   $       (150,000)
              Beginning Balance             $             -   $             -   $             -   $        150,000
              Estimated Ending Balance      $             -   $             -   $             -   $              -




Public Safety                                                                                                         Capital Projects
East-West Fire Station Construction                                                    DeSoto County Board of County Commissioners

 Fund 302                 Revenues              2004/05           2005/06           2006/07            2007/08            Changes
                                                 Actual            Actual           Budget            Proposed              +/(-)                   Comments
 3840000000   Loan Proceeds                 $             -   $             -   $     4,000,000                       $     (4,000,000)
 3690000000   Insurance Proceeds            $             -   $             -   $       300,000                       $       (300,000)
 3880000000   Sale of Property              $             -   $             -   $             -                       $              -
 3810000000   Transfer from Impact Fees     $             -   $             -   $             -   $        17,349     $         17,349
                          Total Revenues    $             -   $             -   $     4,300,000   $        17,349     $     (4,282,651)
Fund 302                  Expenses              2004/05           2005/06           2006/07            2007/08            Changes
Dept 0106                                        Actual            Actual           Budget            Proposed              +/(-)                   Comments
 5206100000   Land Purchase Costs           $             -   $             -   $       200,000   $              -    $       (200,000)
 5203400000   Misc. Contractual Services    $             -   $             -   $        60,000   $              -    $        (60,000)
 5203401000   Architectural                 $             -   $             -   $       150,000   $              -    $       (150,000)
 5203402000   Engineering                   $             -   $             -   $       100,000   $              -    $       (100,000)
 5206500000   Construction Costs            $             -   $             -   $     3,375,000   $              -    $     (3,375,000)
 5206501000   Special Construction Costs    $             -   $             -   $       200,000   $              -    $       (200,000)
 5207100000   Property P&I Payments         $             -   $             -   $             -   $         17,349    $         17,349
 5209900000   Contingency                   $             -   $             -   $       215,000   $        300,000    $         85,000
                         Total Expenses     $             -   $             -   $     4,300,000   $        317,349    $     (3,982,651)
               Revenues vs. Expenses        $             -   $             -   $             -   $       (300,000)   $       (300,000)
               Beginning Balance                                                $             -   $        300,000    $        300,000
              Estimated Ending Balance      $             -   $             -   $             -   $              -    $              -
                                                                                                                                                                       117
Sheriff                                                                                                                 Capital Projects
Jail Construction                                                                         DeSoto County Board of County Commissioners

Dept. 2509         Revenues & Expenses             2004/05           2005/06           2006/07            2007/08           Changes
    Jail                                           Actual             Actual           Budget            Proposed             +/(-)       Comments
 5236500000   Jail Construction                $             -   $             -   $             -   $              -
                      Total Jail Expense       $             -   $             -   $             -   $              -




                                                                                                                        Capital Projects
Library                                                                                   DeSoto County Board of County Commissioners
Dept. 7502                 Revenues                2004/05           2005/06           2006/07      2007/08      Changes
  Library                                          Actual             Actual           Budget      Proposed        +/(-)         Comments
              Library Grant                    $             -   $             - $               -   $       500,000    $       500,000
                       Total Revenues          $             -   $             - $               -   $       500,000    $       500,000
 5713100000   Professional Services            $             -   $             - $               -   $             -    $             -
 5713400000   Contracted Services              $             -   $             - $               -   $             -    $             -
 5716500000   Construction Expenses            $             -   $             - $               -   $       500,000    $       500,000
                       Total Expenses          $             -   $             -   $             -   $       500,000    $       500,000
              Revenues vs. Expenses            $             -   $             -   $             -   $             -    $             -
              Beginning Balance                $             -   $             -   $             -   $             -    $             -
              Estimated Ending Balance         $             -   $             -   $             -   $             -    $             -



                                                                                                                        Capital Projects
Misc Projects                                                                             DeSoto County Board of County Commissioners

 Fund 302                     Revenues             2004/05           2005/06           2006/07            2007/08           Changes
                                                   Actual             Actual           Budget            Proposed             +/(-)       Comments
 3611000000   Interest                         $        25,032   $        5,967
 3810000306   Transfer from Impact Fees Fund   $             -   $            -
                        Total Revenue          $        25,032   $        5,967    $             -   $              -
 Dept. 7133               Expenses                 2004/05           2005/06           2006/07            2007/08           Changes
Misc. Projects                                     Actual             Actual           Budget            Proposed             +/(-)       Comments
 5344910000 SBA Fees                           $           111   $           12    $             -   $              -
 5756200985 Animal Services Construction       $       387,956   $       61,739    $             -   $              -
 5758100001 Transfer to General Revenue        $       111,922   $      314,275    $             -   $              -
                Total Misc. Projects Expense   $       499,989   $      376,026    $             -   $              -




                                                                                                                                                     118
                                                                                                                             Capital Funds
Bond Fund                                                                                    DeSoto County Board of County Commissioners


 Fund 305                 Revenues                  2004/05             2005/06            2006/07            2007/08       Changes
                                                    Actual               Actual            Budget            Proposed         +/(-)   Comments
3611100000   Interest                           $        45,931     $       10,433     $             -
                        Total Revenue           $        45,931     $       10,433     $             -   $              -
Fund 305                  Expenses                  2004/05             2005/06            2006/07            2007/08       Changes
Dept. 7205                                          Actual               Actual            Budget            Proposed         +/(-)   Comments
5134500000   Bond Insurance                     $          9,808    $             -    $             -   $              -
5134910000   SBA Fees                           $            167    $            20    $             -   $              -
5810000102   Transfer to CTT Road Projects      $      1,400,000    $       443,372    $             -   $              -
                 Total Misc. Projects Expense   $      1,409,975    $       443,392    $             -   $              -
             Revenues vs. Expenses              $     (1,364,044)   $      (432,959)   $             -   $              -
             Beginning Balance                  $      1,797,003    $       432,959    $             -   $              -
             Estimated Ending Balance           $        432,959    $             -    $             -   $              -




                                                                                                                                                 119
                                                                                                                  Capital Funds
Impact Fees                                                                                         DeSoto County Board of County Commissioners

 Fund 306                 Revenues                    2004/05           2005/06           2006/07             2007/08            Changes
                                                      Actual             Actual           Budget             Proposed              +/(-)         Comments
3611100000   Interest                             $             -   $           387   $          9,000   $         15,000    $          6,000
3632200000   Public Safety Portion                $             -   $         1,915   $        100,000   $         25,000    $        (75,000)
3632201000   Law Enforcement Portion              $             -   $         2,584   $              -   $         45,000    $         45,000
3632400000   CTT/Roads Portion                    $             -   $        24,410   $      1,000,000   $        500,000    $       (500,000)
3632700000   Parks Portion                        $             -   $         1,780   $        100,000   $         25,000    $        (75,000)
3632701000   Library Portion                      $             -   $           781   $              -   $         10,000    $         10,000
3632900000   General Government Portion           $             -   $         4,667   $              -   $         45,000    $         45,000
3632901000   School Portion                       $             -   $        24,901   $              -   $        205,000    $        205,000
                       Total Revenue              $             -   $        61,425   $      1,209,000   $        870,000    $       (339,000)
Fund 306                 Expenses                     2004/05           2005/06           2006/07             2007/08            Changes
Dept. 7135                                            Actual             Actual           Budget             Proposed              +/(-)         Comments
5780000000   Schools Allotment                    $             -   $             -   $              -   $        205,000    $        205,000
5780000100   Refund from School Portion           $             -   $             -   $              -   $              -    $              -
5780000101   Refund from Gen Gov Portion          $             -   $             -   $              -   $              -    $              -
5780000102   Refund from CTT Portion              $             -   $             -   $              -   $              -    $              -
5780000103   Refund from P.Safety Portion         $             -   $             -   $              -   $              -    $              -
5780000104   Refund from Law Enf. Portion         $             -   $             -   $              -   $              -    $              -
5810000001   Transfer to General Fund             $             -   $             -   $              -   $              -    $              -
5810000002   Transfer to Parks Capital            $             -   $             -   $              -   $              -    $              -
5810000003   Transfer to Library Capital          $             -   $             -   $              -   $              -    $              -
5810000004   Transfer to Jail Capital             $             -   $             -   $              -   $              -    $              -
5810000102   Transfer to Transportation Capital   $             -   $             -   $        200,000   $              -    $       (200,000)
5810000106   Transfer to Public Safety Cap        $             -   $             -   $              -   $         17,349    $         17,349
5229900000   Public Safety Contingency            $             -   $             -   $        103,000   $         95,179    $         (7,821)
5419900000   Transportation Contingency           $             -   $             -   $        803,000   $        609,411    $       (193,589)
5729900000   Parks Contingnecy                    $             -   $             -   $        103,000   $         90,647    $        (12,353)
5239900000   Jail Contingency                     $             -   $             -   $              -   $        110,647    $        110,647
5719900000   Library Contingency                  $             -   $             -   $              -   $         64,706    $         64,706
5139900000   General Fund Contingency             $             -   $             -   $              -   $         99,706    $         99,706
                       Total Expense              $             -   $             -   $      1,209,000   $      1,292,645    $         83,645
             Revenues vs. Expenses                $             -   $        61,425   $              -   $       (422,645)
             Beginning Balance                    $             -   $             -   $         61,425   $        422,645
             Estimated Ending Balance             $             -   $        61,425   $         61,425   $              -




                                                                                                                                                            120
Enterprise Funds

      Landfill

   Water Utilities

      Building

   Turner Center




                     121
County Fund Structure



  Proprietary Funds



                        Landfill Operations and Landfill Construction


                               Water and Wastewater Utilities


                                    Building Department



                                 Turner Agra-Civic Center




                                                                        122
        Solid Waste Department


              SOLID WASTE
              DEPARTMENT




 Landfill                   Landfill Capital
Operations                     Projects
 (Fund 400)                     (Fund 301)




Curbisde
                                                   Building
Collection
                                                    Fund


                            Cell Construction     Future Cell
                                                 Construction



                                                Closure of Cells
                                                    1, 2 & 3



                              Long Term
                              Montitoring




                                                                   123
                                                                                                                         Enterprise Funds
Landfill Operations                                                                             DeSoto County Board of County Commissioners

Fund 400                    Revenues                   2004/05            2005/06             2006/07              2007/08           Changes
Dept. 4230                                             Actual              Actual             Budget              Proposed             +/(-)                 Comments
3630000000    MSBU Closure Assessment              $       570,057    $       491,599     $       620,000     $        555,000   $        (65,000) Estimate $ 551,733
 3434101000   Landfill Tipping Fees                $      1,795,785   $      1,548,662    $      1,500,000    $      1,400,000   $       (100,000)
 3343204000   Small County Grant                   $       247,565    $       191,176     $       191,176     $        277,314   $        86,138
 3611000000   Interest                             $        54,260    $        64,128     $        15,000     $         20,000   $          5,000
 3640000000   Gain/Loss on Sale of Asset           $        11,250    $         (4,503) $                 -   $              -   $               -
 3694020000   Insurance Reimbursement              $        10,413    $         2,008     $               -   $              -   $               -
 3699000000   Misc. Revenue                        $        21,082    $             255   $             324   $              -   $           (324)
36990010000 Sale-Recycling Material                $        16,032    $        11,658     $               -   $          7,000   $          7,000
 3900000000   Less 5%                              $              -                       $        (31,000) $          (27,750) $           3,250
                          Total Revenues           $      2,726,444   $      2,304,984    $      2,295,500    $      2,231,564   $        (63,936)
Fund 400                   Expenses                    2004/05            2005/06             2006/07              2007/08           Changes
Dept.4230                                              Actual              Actual             Budget              Proposed             +/(-)                 Comments
5341200000    Regular Salaries                     $       305,408    $       218,611     $       232,853             $247,306   $        14,453
 5341400000   Overtime                             $        25,679    $        14,993     $         8,500              $11,500   $          3,000
              Employee Benefits                    $       144,111    $       126,612     $       148,734             $145,160   $         (3,574)
              Recycling Center Personnel Exp.      $        64,656    $        55,343     $               -                      $               -
                 Personnel Costs                   $       539,854    $       415,559     $       390,087             $403,966   $        13,879
 5349501000   Tax Collector Fees                   $        16,761    $        40,982     $        17,100     $         16,000   $         (1,100) Estimate 15,726
 5343400000   Cont.Services-Mulching/Tub Grinder   $       155,722    $       107,635     $       148,325     $        100,000   $        (48,325)
 5343406000   Cont.Services - Leachate Disposal    $              -   $               -   $        15,000     $         15,000   $               -
 5343400931   Cont. Services-Haz Waste             $         8,651    $         7,516     $        20,000     $         20,000   $               -
 5343400932   Cont. Services-Tires                 $        14,198    $        11,765     $        15,000     $         20,000   $          5,000 *
 5343402005   Cont. Services-Transfer Waste        $      1,600,254   $      1,278,213    $        80,000     $              -   $        (80,000)
 5343404000   Cont. Services- Public Works         $        10,247    $         1,465     $        30,000     $         20,000   $        (10,000)
 5343102000   Cont. Services -Testing/Other        $              -   $               -   $        51,000     $         51,000   $               -
 5343100000   Legal Expenses                       $        25,000    $       182,504     $       180,000     $        120,000   $        (60,000)
 5344902000   Donated Tipping Fees                 $              -                       $        20,000     $         12,000   $         (8,000) Debris for Peace River Cleanup
5343800000    Administration Service Charges       $              -   $               -   $        21,000     $         21,000   $               -
5344000000    Travel and Training                  $         1,958    $         1,641     $         4,000     $          2,500   $         (1,500)
5344100000    Telephone                            $         6,102    $         4,232     $         3,500     $          4,000   $             500 *
5344300000    Utilities                            $         4,081    $         7,595     $         3,000     $          4,000   $          1,000 *
 5344400000   Leased Equipment                     $       274,160    $       240,623     $       179,000     $        160,405   $        (18,595) See Lease Summary



                                                                                                                                                                                    124
                                                                                                                          Enterprise Funds
Landfill Operations                                                                               DeSoto County Board of County Commissioners

Fund 400                    Expenses                    2004/05             2005/06             2006/07             2007/08           Changes
Dept. 4230                                              Actual               Actual             Budget             Proposed             +/(-)             Comments
5344600000    Repair & Maintenance                  $        23,875     $        34,015     $        25,000    $        20,000    $         (5,000)
 5344601000   Maintenance Agreements                $         1,448     $             999   $         2,500    $         2,500    $               -
 5344901000   Misc. Expenses                        $         3,313     $         2,625     $         5,113    $         5,000    $           (113)
 5344903000   Advertising                           $         1,880     $         1,730     $         2,500    $         2,500    $               -
 5344909000   Permits and Fees                      $             149   $             210   $              -   $         1,000    $          1,000
 5344990003   Accounts Receivable Bad Debts         $               -   $        41,120     $              -   $              -   $               -
5345100000    Office Supplies                       $         3,328     $         3,557     $         2,500    $         2,500    $               -
 5345201000   Gas & Oil                             $        36,882     $        39,541     $        36,000    $        36,000    $               -
 5345202000   Operating Supplies/Material           $         2,421     $         1,173     $         2,000    $         2,000    $               -
 5345203000   Uniforms                              $         1,353     $         1,508     $         1,800    $         2,250    $             450
 5346304000   Landfill Cover Materials              $        55,406     $        13,061     $        36,675    $        50,000    $        13,325     *
 5345300000   Landfill Materials/Misc.. Imprv.      $         5,110     $         4,821     $        15,000    $        15,000    $               -
 5345400000   Dues & Subscriptions                  $         1,442     $         2,595     $         1,500    $         1,500    $               -
 5345901000   Depreciation/Amortization             $       482,840     $       174,975     $              -   $              -   $               -
              Recycling Center Expenses             $         8,570     $         6,723     $              -   $              -   $               -
                Operating Costs                     $      2,745,151    $      2,212,822    $       917,513    $       706,155    $        13,775
5346200000    Landfill Site Improvements            $               -   $               -   $        65,000    $        40,000    $        (25,000) Fencing and Landscaping
 5346200000   Building Improvements                 $               -   $         2,545     $         3,000    $         3,000    $               -
5346400000    Equipment                             $               -   $               -   $       111,000    $              -   $       (111,000)
 5349600000   Loss on Assets Disposal                                   $        82,804     $              -   $              -   $               -
                 Capital Costs                      $               -   $        85,350     $       179,000    $        43,000    $       (136,000)
5810000400    Transfer-out to Curbside Collect.     $               -                       $        83,500    $       116,128    $        32,628
581000301A    Transfer-out to Cell Closure/Const.   $       262,600     $       637,600     $      1,513,832   $              -   $     (1,513,832)
582000301B    Transfer-out Long Term Maint Fund     $       190,700     $        96,562     $       120,000    $       120,000    $               -
5810000302    Transfer-out Capital Build Fund       $               -                       $       150,000    $              -   $       (150,000)
581000301A    Transfer to Cell Closure                                                      $       550,000    $       550,000    $               -
5820000001    Transfer to General Fund              $               -   $       125,000     $              -   $              -   $               -
                 Transfers Out                      $       453,300     $       859,162     $      2,417,332   $       786,128    $     (1,631,204)
                          Total Expenses            $      3,738,305    $      3,572,893    $      3,903,932   $      1,939,249   $     (1,964,683)
              Revenues vs. Expenses                 $     (1,011,861) $       (1,267,909) $       (1,608,432) $        292,315    $      1,900,747
              Beginning Balance                     $       (871,407) $       (1,883,268) $        1,749,799   $       303,365    $     (1,446,434)
              Estimated Ending Balance              $     (1,883,268) $       (3,151,178) $         141,367    $       595,680    $       454,313



                                                                                                                                                                              125
Landfill Operations -Curbside Collection                                                                       Enterprise Funds
MSBU                                                                                   DeSoto County Board of County Commissioners

Fund 400          Revenues vs. Expenses         2004/05           2005/06            2006/07             2007/08             Changes
Dept. 4831                                      Actual             Actual            Budget             Proposed               +/(-)              Comments
3343402005    MSBU Residential Curbside     $             -   $       989,569    $      1,300,000   $      1,412,565     $       112,565
3900000000    Less 5%                       $             -                      $        (65,000) $         (70,628) $           (5,628)
3690004230    Transfer-in Solid Waste Ops   $             -                      $        83,500    $       116,128      $        32,628
3610000000    Interest                                                           $         7,500    $         4,500      $        (3,000)
              Total Revenues                $             -   $       989,569    $      1,326,000   $      1,462,565     $       136,565
 5139109000   Tax Collector Fees                              $        26,234    $        26,000    $        41,000      $        15,000    Estimate $40,258
 5344901000   Parsonages                                                                            $         4,000      $         4,000
 5344902000   Disabled Citizens                                                                     $         5,000      $         5,000
 5344900000   Administrative Fees                             $        41,120                       $               -    $             -
5343400SWC Contract Collection                                $      1,002,743   $      1,300,000   $      1,412,565     $       112,565
              Total Expenses                $             -   $      1,070,097   $      1,326,000   $      1,462,565     $       136,565
              Revenues vs. Expenses         $             -   $        (80,528) $               -   $              (0)
              Beginning Balance             $             -   $              -   $              -   $               -
              Estimated Ending Balance      $             -   $        (80,528) $               -   $              (0)




                                                                                                                                                               126
                                                                                                                                                   Landfill Operations
                                                                                                                     DeSoto County Board of County Commissioners


                                         Revenue Trend                                                                                             Expenditure Trend
        0
  $2,000,000                                                                                        350000
                                                                                                     $3,000,000
MISSION
                 0            0           0              0          0
   $1,800,000
   -20000
                                                                                                    300000
                                                                                                     $2,500,000
   $1,600,000
   -40000                                                                         MSBU Closure
   $1,400,000                                                                    Assess
                                                                                                    250000
   -60000                                                                         Tipping Fees       $2,000,000
   $1,200,000                                                                                                                                                                                               #REF!
                                                                                                                                                                                                             Personnel
   -80000
   $1,000,000                                                                     Grants            200000                                                                                                   Personnel
                                                                                                                                                                                                             Operating
                                                                                  #REF!              $1,500,000                                                                                             Operating
                                                                                                                                                                                                            Capital
     $800,000
  -100000                                                                         Misc
                                                                                   General Fund     150000
     $600,000
  -120000                                                                                           $1,000,000
     $400,000
                                                                                                    100000
KEY OBJECTIVES
  -140000
     $200,000                                                                                         $500,000
  -160000 $-                                                                                         50000

    $(200,000)
  -180000                                                                                                     $-
                 2003/2004   2004/2005   2005/2006   2006/2007   2007/2008                                0           2003/2004    2004/2005        2005/2006       2006/2007      2007/2008
  -200000          Actual      Actual      Actual     Budget     Proposed                                               Actual
                                                                                                                   186045       210791.95
                                                                                                                                     Actual           Actual
                                                                                                                                                   230888           308736
                                                                                                                                                                     Budget        Proposed
                                                                                                                                                                                    316733



NOTE FOR GRAPH:                                                                                   SUMMARY                        2003/2004          2004/2005          2005/2006        2006/2007       2007/2008
Operating Costs in FY 04/05 and FY05/06 were high due to added waste hauling expenses                                               Actual             Actual             Actual           Budget       Proposed
out of the county. The new Landfill was delayed due to Hurricane Charley and subsequent           Revenues
hurricanes.                                                                                       MSBU Closure Assess           $    567,918       $    570,057       $    491,599     $    620,000    $      555,000


DEPARTMENT SUMMARY                                                                                Tipping Fees                  $ 1,244,648        $ 1,795,785        $ 1,548,662      $ 1,500,000     $ 1,400,000
To provide the citizens of Desoto County an environmentally compliant and cost effective           Grants                       $     81,964       $    247,565       $    191,176     $    191,176    $      277,314
Landfill.                                                                                          Misc                         $     74,950       $    113,037       $     73,546     $       (15,676) $         (750)


                                                                                                                                $ 1,969,480        $ 2,726,444        $ 2,304,984      $ 2,295,500     $ 2,231,564
                                                                                                  Expenses
                                                                                                  Personnel                     $    534,593       $    539,854       $    415,559     $    390,087    $      403,966
                                                                                                  Operating                     $    832,764       $ 2,745,151        $ 2,212,822      $    917,513    $      706,155
                                                                                                  Capital                       $              -   $            -     $     85,350     $    179,000    $       43,000
                                                                                                                                $ 1,367,357        $ 3,285,005        $ 2,713,731      $ 1,486,600     $ 1,153,121




                                                                                                                                                                                                                  127
                                                                                                                      Landfill Operations
                                                                                                     DeSoto County Board of County Commissioners

OBJECTIVES                                                                            PERSONNEL SUMMARY
* To maintain costs and services by utilizing the most efficient methods available.    PW Director (1/2)         1       1
* To reestablish a Recycling Program that will reduce landfill capacity and costs.     Contract Manager          1*     1*
* Continue the waste tire disposal effort                                              Environ Serv Director     1       1        1         1      1
* Assist engineers in their efforts to obtain an operating permit for a                Admin Secretary           1       1        1         1      1
  new Landfill cell.                                                                   E.S. Equip Operator III   3       3        3         3      3
* Maintain a good working relationship with the Florida Department of Environmental    Equip Operator II         1       1        1         1      1
  Protection and other government agencies.                                            Operator I/ Spotter       3       3        3         2      1
 * Complete closure on Zones 1,2 and 3.                                                Scale House Operator      3       3        3         2      2
                                                                                                                 14     14        12       10      9
                                                                                      * vacant


Equipment Outlay for current Budget                  $                    -




                                                                                                                                                       128
Landfill Capital Projects                                                                                                 Enterprise Funds
Summary                                                                                           DeSoto County Board of County Commissioners

  Fund 301                   Revenues                      2004/05          2005/06            2006/07            2007/08            Changes
                                                           Actual            Actual            Budget            Proposed              +/(-)        Comments
                Cell Construction                      $           -    $             -    $       550,000   $        550,000    $              -
                Long Term Monitoring                   $     190,700    $        96,562    $       120,000   $        121,500    $          1,500
                Building Fund                          $           -    $             -    $       450,000   $              -    $      (450,000)
                Proj-Cell Construction                 $     364,857    $     2,196,827    $             -   $              -    $              -
                Proj- Closure 123                      $           -    $        28,929    $     1,516,832   $         40,000    $    (1,476,832)
                Total Revenues                         $     555,557    $     2,322,319    $     2,636,832   $        711,500    $    (1,925,332)
  Fund 301                Expenses                       2004/05            2005/06            2006/07            2007/08            Changes
                                                          Actual             Actual            Budget            Proposed              +/(-)
                Cell Construction                      $           -    $             -    $       125,000   $        192,894    $        67,894
                Long Term Monitoring                   $           -    $             -    $       120,000   $              -    $      (120,000)
                Building Fund                          $           -    $             -    $       450,000   $              -    $      (450,000)
                Proj-Cell Construction                 $   1,231,429    $     3,898,683    $             -   $              -    $              -
                Proj- Closure 123                      $           -    $             -    $     1,516,832   $      1,635,761    $       118,929
                Total Expenses                         $   1,231,429    $     3,898,683    $     2,211,832   $      1,828,655    $      (383,177)
                Revenues vs. Expenses                  $    (675,872)   $    (1,576,364)   $       425,000   $     (1,117,155)   $    (1,542,155)
                Beginning Balance *                    $   3,868,273    $     3,192,401    $             -   $      1,843,143    $     1,843,143
                Estimated Ending Balance               $   3,192,401    $     1,616,037    $       425,000   $        725,988    $       300,988
*Less 2004-Prior Const Expenses to reconcile to cash




                                                                                                                                                               129
Landfill Capital Projects                                                                                                 Enterprise Funds
Landfill Closure-Cell Construction Fund                                                            DeSoto County Board of County Commissioners

 Fund 301                    Revenues                       2004/05           2005/06           2006/07             2007/08           Changes
 Dept 7115                                                  Actual             Actual           Budget             Proposed             +/(-)                    Comments
 36900004230   Transfer in Solid Waste                  $             -   $             -   $       550,000    $       550,000    $               -
 36100000000   Interest                                 $             -   $             -   $              -                      $               -
               Total Revenues                           $             -   $             -   $       550,000    $       550,000    $               -
Fund 301                     Expenses                       2004/05           2005/06           2006/07             2007/08           Changes
Dept 7115                                                   Actual             Actual           Budget             Proposed             +/(-)
 5810000301    Transfer-Out for Landfill Cell Const     $             -   $             -   $              -   $              -   $               -
 5820000301    Transfer-Out for Landfill Cell Closure   $             -   $             -   $              -   $              -   $               -
 5827100000    Prin & Int Pmts                          $             -   $             -   $       125,000    $       192,894    $          67,894
               Total Expenses                           $             -   $             -   $       125,000    $       192,894    $          67,894
               Revenues vs. Expenses                    $             -   $             -   $       425,000    $       357,106    $         (67,894)
               Beginning Balance                        $             -   $             -   $              -   $        57,106    $          57,106
               Estimated Ending Balance                 $             -   $             -   $       425,000    $       414,212    $         (10,788)




Landfill Capital Projects                                                                                                 Enterprise Funds
Long Term Monitoring Fund                                                                          DeSoto County Board of County Commissioners

Fund 301           Revenues vs. Expenses                    2004/05           2005/06           2006/07             2007/08       Changes
Dept. 7116                                                  Actual             Actual           Budget             Proposed       +/(-)                          Comments
 3810000401    Transfer In Solid Waste Fund             $       190,700   $        96,562   $       120,000    $       120,000    $               -
 3611001001    Interest                                 $             -                     $              -   $         1,500    $           1,500
               Total Revenues                           $       190,700   $        96,562   $       120,000    $       121,500    $           1,500
 5139109000    Long Term Monitoring Costs               $             -                     $        99,459    $              -   $         (99,459)
 5199000000    Contingency                              $             -   $             -   $        20,541    $              -   $         (20,541)
               Total Expenses                           $             -   $             -   $       120,000    $              -   $      (120,000)
               Revenues vs. Expenses                    $       190,700   $        96,562   $             (0) $        121,500    $         121,500
               Beginning Balance                        $             -   $       190,700                      $       190,276    $         190,276    Proj Yr absorbed loss of
 519900000     Estimated Ending Balance                 $       190,700   $       287,262   $             (0) $        311,776    $         311,776     Const Fund from Prior Yr



                                                                                                                                                                                   130
Landfill Building Fund
Scale House Addition/                                                                                         Enterprise Funds
Household Hazardous Waste Bldg                                                          DeSoto County Board of County Commissioners

Fund 301         Revenues vs. Expenses           2004/05           2005/06           2006/07            2007/08       Changes
Dept. 7117                                       Actual             Actual           Budget            Proposed       +/(-)                Comments
3694020000   Insurance Proceeds              $             -   $             -   $       298,000   $              -   $     (298,000)
3810000402   Transfer In Solid Waste Fund    $             -   $             -   $       150,000   $              -   $     (150,000)
3611001002   Interest                        $             -   $             -   $         2,000                      $          (2,000)
             Total Revenues                  $             -   $             -   $       450,000   $              -   $     (450,000)
5139109000   Addition to Scale house         $             -   $             -   $        60,000   $              -   $         (60,000)
5196200000   Construct 40 by 40ft building   $             -   $             -   $       210,000   $              -   $     (210,000)
5196305000   Landfill Generators w/wiring    $             -   $             -   $        80,000   $              -   $         (80,000)
5199000000   Contingency                     $             -   $             -   $       100,000                      $     (100,000)
             Total Expenses                  $             -   $             -   $       450,000   $              -   $     (450,000)
             Revenues vs. Expenses           $             -   $             -   $             -   $              -   $               -
             Beginning Balance               $             -   $             -   $             -   $              -   $               -
             Estimated Ending Balance        $             -   $             -   $             -   $              -   $               -




                                                                                                                                                      131
                                                                                                                                             Enterprise Funds
Landfill Cell Construction (Cell 4)                                                                                    DeSoto County Board of County Commissioners

  Fund 301                Revenues vs. Expenses                             2004/05             2005/06             2006/07            2007/08       Changes
  Dept. 7115                                                                Actual               Actual             Budget            Proposed       +/(-)         Comments
  3810000400         Transfer In Cell Const                             $       262,600     $       647,506     $             -   $              -   $         -
  3810000400         Transfer in from G.Fund                                                                    $             -   $              -   $         -
  3610000000         Interest                                           $       102,257     $        49,321     $             -   $              -   $         -
                     Loan Proceeds                                                          $      1,500,000                      $              -   $         -
                     Total Revenues                                     $       364,857     $      2,196,827    $             -   $              -   $         -
  5343100000         Engineering                                        $               -   $       355,793     $             -   $              -   $         -
  5346300000         Main Construction Contract*                        $      1,230,974    $      3,542,724    $             -   $              -   $         -
  5344910000         Misc. Fees/Permits                                 $             455   $             166   $             -   $              -   $         -
  5379900000         Contingency                                        $               -   $               -   $             -   $              -   $         -
                     Total Expenses                                     $      1,231,429    $      3,898,683    $             -   $              -   $         -
                     Revenues vs. Expenses                              $       (866,572) $       (1,701,856) $               -   $              -   $         -
                     Beginning Balance                                  $      2,351,441    $      1,484,869                      $              -   $         -
                     Estimated Ending Balance                           $      1,484,869    $       (216,987) $               -   $              -   $         -
* Note: Amount includes funds capitalized as Construction in Progress




                                                                                                                                                                              132
Landfill Cell Closure                                                                                            Enterprise Funds
Cells 1,2 & part of 3)                                                                   DeSoto County Board of County Commissioners

 Fund 301         Revenues vs. Expenses         2004/05            2005/06            2006/07             2007/08        Changes
 Dept 7119                                      Actual              Actual            Budget             Proposed        +/(-)               Comments
 3820000400   Transfer from Operations      $              -   $              - $        1,513,832   $               -   $    (1,513,832)
 3611001003   Interest                      $              -   $        28,929    $         3,000    $         40,000    $          37,000
              Total Revenues                $              -   $        28,929    $      1,516,832   $         40,000    $    (1,476,832)
 5343100000   Engineering                   $              -   $              -   $              -   $         35,761    $          35,761
 5343101000   Other Professional Services   $              -   $              -   $              -   $               -   $               -
 5341020000   Main Construction Contract    $              -   $              -   $      1,516,832   $      1,600,000    $          83,168
 5345300000   Materials Purchased           $              -   $              -   $              -   $               -   $               -
 5343400000   Cont. Services                $              -   $              -   $              -   $               -   $               -
 5344900000   Misc. Fees/Permits            $              -   $              -   $              -   $               -   $               -
 5379900000   Contingency                   $              -   $              -   $              -   $               -   $               -
              Total Expenses                $              -   $              -   $      1,516,832   $      1,635,761    $         118,929
              Revenues vs. Expenses         $              -   $        28,929    $              -   $      (1,595,761) $     (1,595,761)
              Beginning Balance             $      1,516,832   $      1,516,832                      $      1,595,761    $     1,595,761
              Estimated Ending Balance      $      1,516,832   $      1,545,761   $              -   $               -   $               -




                                                                                                                                                        133
                                                   Water/Wastewater
                                                   Utility Department

                                                      WATER/WASTEWATER
                                                      UTILITY DEPARTMENT




                       Utilities                                                                   Utilities
                      Operations                                                                   Capital
                       (Fund 410)




                                                                             Water               Wastewater                Utilities
Water Department                      Wastewater                           Projects               Projects                Debt Fund
                                      Department                           (Fund 412)              (Fund 413)              (Fund 414)



                                                                                             .75 MGD Reg WW Plant

                   Administration
                                                                                             2.0 MGD Reg WW Plant
                                                                      Highway 17 Water
                                                                      Main Relocation
                                                                                             CR 769/761 Force Main

                   Field Operations                                                            Hwy 17 Force Main
                                                                   North Side Storage Tank
                                                                       Water Main Ext
                                                                                               Hwy 31 Force Main

                                                                                                Geo Lift Stations
                                                                    DCI Water Treatment
                                                                           Plant
                                                                                              GPW WWTP Effluent
                                                                                                  CLOSED

                                                                                              DCI Feasibility Study
                                                                                                    CLOSED

                                                                                             DCI Influent & Master Plan
                                                                                                    CLOSED


                                                                                                                                        134
                                                                                                                   Enterprise Funds
Water Utilities Summary                                                                  DeSoto County Board of County Commissioners


                    Revenues                2004/2005            2005/2006            2006/2007            2007/2008           Changes
                                              Actual               Actual              Budget              Proposed              +/(-)         Comments
        Water Utility Department        $         792,380    $         961,021    $       1,750,104    $       1,372,713   $      (377,391)
        Wastewater Utility Department   $         577,123    $         508,112    $       1,479,895    $         965,165   $      (514,730)
        Net Revenues                    $       1,369,503    $       1,469,133    $       3,229,999    $       2,337,878   $      (892,121)
                    Expenses                2004/2005            2005/2006            2006/2007            2007/2008           Changes
                                              Actual               Actual              Budget              Proposed              +/(-)         Comments
        Water Utility Department        $         658,577    $         510,012    $       1,717,421    $       1,000,043   $       (717,378)
        Wastewater Utility Department   $         219,704    $         339,729    $       1,347,851    $         602,858   $       (744,993)
        Administrative Department       $         927,152    $         382,993    $         481,907    $         376,242   $       (105,665)
        Field Operations Department     $         201,088    $         339,680    $         508,183    $         358,734   $       (149,449)
                 Total Expenses         $       2,006,521    $       1,572,413    $       4,055,362    $       2,337,878   $     (1,717,484)
        Less Transfers                  $               -    $               -    $         990,090    $               -   $       (990,090)
        Net Expenses                    $       2,006,521    $       1,572,413    $       3,065,272    $       2,337,878   $       (727,394)
        Revenues verses expenses        $        (637,018)   $        (103,280)   $         164,727    $               0   $       (164,727)
        Beg Balance                     $         539,823    $        (109,319)   $        (107,546)   $               -   $        107,546
        Ending Balance                  $         (97,195)   $        (212,599)   $          57,181    $               0   $        (57,181)




                                                                                                                                                          135
Utilities                                                                                                            Enterprise Funds
Water Department                                                                            DeSoto County Board of County Commissioners

Fund 410                  Revenues                2004/2005           2005/2006          2006/2007           2007/2008           Changes
Dept. 7096                                          Actual              Actual            Budget             Proposed              +/(-)        Comments
 3433000000   Lake Suzy Bulk Water Sales      $        161,424    $        167,142   $         273,750   $         318,919   $        45,169
 3433001000   Residential Water Sales         $        327,907    $        350,230   $         116,946   $           2,500   $      (114,446)
 3433002000   Non-Residential Water Sales     $              -    $              -   $         237,433   $         873,635   $       636,202
 3433002005   Water Reservation Charges       $          3,685    $         14,990   $         206,875   $         156,159   $       (50,716)
 3433100000   Sarasota Resale Water Option    $        135,592    $              -   $               -   $               -   $             -
 3435000100   Refundable Deposits             $              -    $              -   $          21,000   $               -   $       (21,000)
 3433000200   Meter Charges                   $              -    $          2,906   $          18,331   $             500   $       (17,831)
 3433003000   Service Connect Charge Water    $              -    $            910   $           8,070   $             200   $        (7,870)
 3435040000   Tapping Fees Water              $              -    $          4,800   $          27,200   $               -   $       (27,200)
 3435050000   Plans Review                    $              -    $              -   $           2,000   $             200   $        (1,800)
 3433000060   Other Water Fees/Charges        $         16,441    $         56,207   $           3,000   $           2,600   $          (400)
 3436002000   Water Utility Inspection Fees   $          6,900    $              -   $          82,996   $          18,000   $       (64,996)
 3611000000   Interest                        $          2,053    $              -   $           2,503   $               -   $        (2,503)
 3640000000   Disposition of Fixed Assets     $         (1,050)   $            250   $               -   $               -   $             -
 3693000001   Operating Debt Proceeds         $              -    $              -   $         750,000   $               -   $      (750,000)
 3694020000   Insurance Reimbursement         $            928    $              -   $               -   $               -   $             -
 3810000001   Transfer in General Fund        $        138,500    $        363,587   $               -   $               -   $             -
                  Total Revenues              $        792,380    $        961,021   $       1,750,104   $       1,372,713   $      (377,391)
Fund 410                  Expenses                2004/2005           2005/2006          2006/2007           2007/2008           Changes
Dept. 7096                                          Actual              Actual            Budget             Proposed              +/(-)        Comments
5331200000    Salaries                        $         81,563    $         85,089   $         84,089    $         91,794    $         7,705
5331400000    Overtime                        $          2,580    $          3,770   $          3,000    $          3,000    $             -
              Employee Benefits               $         37,148    $         34,880   $         35,403    $         39,476    $         4,073
                         Personnel Costs      $        121,291    $        123,738   $        122,492    $        134,270    $        11,778
5333100000    Professional Services           $          7,088    $            830   $          7,000    $         40,000    $        33,000
5333101000    Medical Services                $              -    $              -   $            210    $            210    $             -
5333403000    Contract Services               $         22,616    $          8,026   $         21,969    $         11,400    $       (10,569)
5334000000    Travel                          $              -    $            344   $            500    $            250    $          (250)
5334100000    Telephone                       $              -    $              -   $          1,080    $          1,360    $           280
5334300000    Utilities                       $         25,219    $         24,891   $         35,328    $         23,148    $       (12,180)
5334399000    PRMRWSA Reserve Fund            $              -    $              -   $         48,934    $              -    $       (48,934)
5334301000    PRMRWSA Variable Usage          $         17,936    $         28,599   $         96,852    $        130,000    $        33,148
5334302000    PRMRWSA Base Usage              $        369,564    $        213,841   $        329,212    $        423,961    $        94,749
5334303000    City of Arcadia Bulk Water      $         45,354    $         25,561   $          3,000    $          1,300    $        (1,700)




                                                                                                                                                           136
Utilities                                                                                                               Enterprise Funds
Water Department-continued                                                                     DeSoto County Board of County Commissioners

Fund 410                  Expenses                  2004/2005            2005/2006          2006/2007           2007/2008           Changes
Dept. 7096                                            Actual               Actual            Budget             Proposed              +/(-)        Comments
 5334400000   Rentals & Leases                  $              -     $              -   $               -   $            150    $           150
 5334600000   General Repair & Maint.           $         21,352     $         32,144   $          24,000   $         10,000    $       (14,000)
 5334601000   Vehicle Repair & Maint.           $              -     $            422   $           1,000   $            600    $          (400)
 5334604000   Meter Repair & Maint.             $              -     $              -   $           2,000   $              -    $        (2,000)
 5334901000   Other Charges                     $            384     $            145   $             500   $              -    $          (500)
 5334902000   License, Fees, Permits            $              -     $              -   $             500   $            650    $           150
 5334904000   Deposit Refunds                   $              -     $              -   $           5,250   $              -    $        (5,250)
 5335100000   Office Supplies                   $             68     $             95   $             200   $            350    $           150
 5335102000   Technological Equipment           $              -     $              -   $               -   $              -    $             -
 5335200000   Uniforms                          $              -     $            201   $             500   $            450    $           (50)
 5335201000   Gas & Oil                         $          1,374     $          2,177   $           3,600   $            500    $        (3,100)
 5335202000   Minor Equipment                   $             21     $              -   $             500   $            500    $             -
 5335203000   Chemicals & Supplies              $         27,072     $         29,582   $          30,000   $         30,000    $             -
 5335207000   Safety                            $              -     $            561   $             840   $             50    $          (790)
 5335208000   Meter Purchases                   $              -     $              -   $          91,665   $              -    $       (91,665)
 5335400000   Publications, Dues, & Subsc       $            295     $            385   $             300   $            250    $           (50)
 5335401000   PRMRWSA Member Fee                $              -     $              -   $          35,833   $         39,294    $         3,461
 5337300000   Payment of Debt Trans/Operating   $              -     $              -   $         250,000   $        141,350    $      (108,650)
 5337301000   Operating Debt Repayment          $              -     $              -   $         103,111   $              -    $      (103,111)
 5335900000   Depreciation Expense              $            468     $            855   $               -   $              -    $             -
 5334905000   Utility Admin Expense             $              -     $              -   $         240,953   $              -    $      (240,953)
 5334906000   Field Operations Expense          $              -     $              -   $         254,092   $              -    $      (254,092)
                  Operating Costs               $        538,811     $        368,658   $       1,588,929   $        855,773    $      (733,156)
 5336400000   Equipment                         $          (1,525)   $         17,616   $              -    $         10,000    $        10,000
 5336402000   Technological Equipment           $               -    $              -   $              -    $              -    $             -
 5336401000   Capital Projects                  $               -    $              -   $          6,000    $              -    $        (6,000)
                 Capital Costs                  $          (1,525)   $         17,616   $          6,000    $         10,000    $         4,000
 5339900000   Contingency                                                                                                       $             -
              Total Expenses                    $         658,577 $            510,012 $        1,717,421 $         1,000,043   $      (717,378)
              Revenues vs. Expenses             $        (537,286) $          (386,274) $          32,683 $           372,670   $       339,987
              Beginning Balance FW Water        $         269,911                       $        (107,546)                      $       107,546
              Estimated Ending Balance          $        (267,375)                      $         (74,863) $         372,670    $       447,533




                                                                                                                                                              137
Utilities                                                                                                             Enterprise Funds
Wastewater Department                                                                         DeSoto County Board of County Commissioners

Fund 410                  Revenues                   2004/2005          2005/2006          2006/2007           2007/2008          Changes
Dept. 7097                                             Actual             Actual            Budget             Proposed             +/(-)        Comments
 3433000001   Lake Suzy Bulk Sewer Sales         $              -   $              -   $               -                      $             -
 3433001001   Residential Sewer Charges          $        395,133   $        445,443   $          50,354   $         45,000   $        (5,354)
 3433002001   Non Residential Sewer Charges      $              -   $              -   $         453,486   $        701,592   $       248,106
 3433002006   Sewer Reservation Charges          $         24,995   $         62,669   $         146,494   $        187,573   $        41,079
 3435000101   Refundable Deposits                $              -   $              -   $           2,640   $              -   $        (2,640)
 3435030001   Service Connect Fees               $              -   $              -   $           7,700   $              -   $        (7,700)
 3435040001   Tapping Fees Sewer                 $              -   $              -   $          25,000   $              -   $       (25,000)
 3436000001   Other Sewer Fee/Chgs               $         16,441   $              -   $           3,221   $          1,000   $        (2,221)
 3436002001   Sewer Utility Inspection Fees      $              -   $              -   $          17,000   $         30,000   $        13,000
 3611000001   Interest                           $          2,054   $              -   $          24,000   $              -   $       (24,000)
 3640000000   Disposition of Fixed Assets        $              -   $              -   $               -   $              -   $             -
 3693000002   Operating Debt Proceeds            $              -   $              -   $         750,000   $              -   $      (750,000)
 3694020000   Insurance Reimbursement            $              -   $              -   $               -   $              -   $             -
 3810000001   Transfer in General Fund           $        138,500   $              -   $               -   $              -   $             -
 3810000411   Transfer in Utilities Capital      $              -   $              -   $               -   $              -   $             -
                  Total Revenues                 $        577,123   $        508,112   $       1,479,895   $        965,165   $      (514,730)
Fund 410                   Expenses                  2004/2005          2005/2006          2006/2007           2007/2008          Changes
Dept. 7097                                             Actual             Actual            Budget             Proposed             +/(-)        Comments
 5351200000   Salaries                           $         55,791   $         80,915   $         95,419    $         96,599   $         1,180
              Employee Benefits                  $         23,564   $         33,375   $         50,836    $         51,747   $           911
                         Personnel Costs         $         81,859   $        117,234   $        202,591    $        153,846   $       (48,745)
 5353100000   Professional Services              $          6,089   $         15,858   $          2,000    $            500   $        (1,500)
 5353101000   Medical Services                   $              -   $            160   $            210    $            210   $             -
 5353403000   Contract Services                  $         39,052   $         65,412   $         82,332    $         96,560   $        14,228
 5354000000   Travel & Training                  $             94   $              -   $          1,000    $            700   $          (300)
 5354100000   Telephone                          $              -   $              -   $          1,470    $            700   $          (770)
 5354300000   Utilities                          $              -   $              -   $         10,000    $          7,000   $        (3,000)
 5354301000   Bulk Sewage Treatment              $         15,548   $         67,417   $         90,000    $         52,000   $       (38,000)
 5354302000   Effluent Spray field Maintenance   $              -   $              -   $          2,500    $              -   $        (2,500)
 5354400000   Rentals & Leases                   $              -   $              -   $              -    $              -   $             -
 5354600000   General Repair & Maint.            $         60,109   $         30,717   $         29,000    $         25,000   $        (4,000)
 5354601000   Vehicle Repair & Maint.            $              9   $            140   $          1,600    $          1,600   $             -
 5354901000   Other Charges                      $             12   $            139   $            300    $            100   $          (200)
 5354902000   License, Fees, & Permits           $            500   $          7,671   $          4,350    $         21,000   $        16,650
 5354904000   Deposit Refunds                    $              -   $              -   $              -    $              -   $             -




                                                                                                                                                            138
Utilities                                                                                                              Enterprise Funds
Wastewater Department-continued                                                                DeSoto County Board of County Commissioners

 Fund 410                   Expenses                  2004/2005          2005/2006          2006/2007           2007/2008          Changes
 Dept. 7097                                             Actual             Actual            Budget             Proposed             +/(-)        Comments
  5355100000    Office Supplies                   $             46   $            200   $             500   $            100   $          (400)
  5355200000    Uniforms                          $              -   $            245   $             750   $            450   $          (300)
  5355201000    Gas & Oil                         $            948   $          4,085   $           5,772   $          3,000   $        (2,772)
  5355202000    Minor Equipment                   $              -   $            214   $             500   $            500   $             -
  5355203000    Chemicals & Supplies              $         13,222   $         12,438   $          27,500   $         23,000   $        (4,500)
  5355207000    Safety                            $              -   $          1,407   $             400   $         11,100   $        10,700
  5355400000    Publications, Dues, & Subsc       $            691   $            342   $             920   $            250   $          (670)
  5355900000    Depreciation Expense              $              -   $            426   $               -   $              -   $             -
  5357300000    Payment of Debt Trans/Operating   $              -   $              -   $         250,000   $        141,351   $      (108,649)
  5357301000    Operating Debt Repayment          $              -   $              -   $         103,111                      $      (103,111)
  5354900000    Utility Admin Expense             $              -   $              -   $         240,954   $              -   $      (240,954)
  5354905000    Field Operations Expense          $              -   $              -   $         254,091   $              -   $      (254,091)
                    Operating Costs               $        136,320   $        206,870   $       1,109,260   $        385,121   $      (724,139)
  535 6400000   Equipment                         $          1,525   $         15,625   $               -   $         53,891   $        53,891
  535 6402000   Technological Equipment           $              -   $              -   $               -   $              -   $             -
  535 6401000   Capital Projects                  $              -   $              -   $          36,000   $         10,000   $       (26,000)
                    Capital Costs                 $          1,525   $         15,625   $          36,000   $         63,891   $        27,891
                Contingency                                                                                                    $             -
                Less Intrafund Transfers                                                                                       $             -
                Total Expenses                    $        219,704   $        339,729   $       1,347,851   $        602,858   $      (744,993)
                Revenues vs. Expenses             $        357,419   $        168,384   $         132,044   $        362,307   $       230,263
                Beginning Balance FW Sewer        $        269,911   $              -   $               -                      $             -
                Estimated Ending Balance          $              -   $              -   $         132,044   $        362,307   $       230,263

Wastewater Staff
Wastewater Plant Operator (2)
Wastewater Plant Operator Trainee




                                                                                                                                                             139
Utilities                                                                                                        Enterprise Funds
Administration                                                                            DeSoto County Board of County Commissioners

Fund 410                  Expenses              2004/2005          2005/2006           2006/2007          2007/2008          Changes
Dept. 7094                                        Actual             Actual             Budget            Proposed             +/(-)        Comments
 5361200000   Salaries                      $        162,907   $        146,358    $        217,831   $        216,078   $        (1,753)
 5361400000   Overtime                      $          1,024   $            199    $            692   $          2,000   $         1,308
              Employee Benefits             $         72,951   $         73,625    $         81,270   $         93,554   $        12,284
                 Personnel Costs            $        236,882   $        220,182    $        299,793   $        311,632   $        11,839
 5363100000   Professional Services         $        138,888   $        105,277    $        115,000   $         40,000   $       (75,000)
 5363101000   Medical Services              $              -   $            105    $            105   $            210   $           105
 5363101001   Billing & Overhead Costs      $              -   $              -    $          7,680   $              -   $        (7,680)
 5363102000   PRMRWSA-Prof Services         $         27,103   $         18,170    $              -   $              -   $             -
 5363403000   Contracted Services           $              -   $              -    $         20,000   $          9,000   $       (11,000)
 5364000000   Travel & Training             $          2,480   $          2,421    $          2,000   $          1,000   $        (1,000)
 5364100000   Telephone                     $          6,874   $          6,094    $          5,340   $          1,700   $        (3,640)
 5364300000   Utilities                     $            387   $          2,501    $          2,400   $          1,500   $          (900)
 5364400000   Rental and Leases             $          2,557   $          3,914    $          4,248   $          4,600   $           352
 5364601000   Vehicle Repair & Maint.       $             40   $            699    $          1,920   $              -   $        (1,920)
 5364700000   Printing & Publish            $            110   $              -    $            240   $              -   $          (240)
 5364901000   Misc. Expenses                $          2,317   $          1,521    $          1,000   $            300   $          (700)
 5364902000   License & Permits             $              -   $              -    $            200   $            200   $             -
 5364903000   Advertising                   $          3,270   $          2,926    $          3,000   $            500   $        (2,500)
 5364904000   Deposit Refunds               $              -   $              -    $              -   $              -   $             -
 5364910000   Administrative Fees           $              -   $              -    $              -   $              -   $             -
 5365100000   Office Supplies               $         16,708   $          6,495    $          8,000   $          3,000   $        (5,000)
 5365101000   Postage                       $            348   $            392    $          1,240   $          1,200   $           (40)
 5365102000   Technological Equip-Non-Inv   $              -   $              -    $            715   $              -   $          (715)
 5365200000   Uniforms                      $              -   $            145    $            200   $              -   $          (200)
 5365201000   Gas & Oil                     $            372   $          1,136    $          4,656   $            500   $        (4,156)
 5365207000   Safety Equipment              $              -   $             48    $            100   $            200   $           100
 5365400000   Publications, Dues & Subsc.   $          1,509   $            978    $          1,500   $            700   $          (800)
 5365401000   PRMRWSA- Member Fee           $         34,806   $         30,715    $              -   $              -   $             -
 5365900000   Depreciation Expense          $         12,420   $        (20,726)   $              -   $              -   $             -
 5366300000   Wastewater Utility            $              -   $              -    $              -   $              -   $             -
                  Operating Costs           $        250,189   $        162,811    $        179,544   $         64,610   $      (114,934)




                                                                                                                                                       140
Utilities                                                                                                             Enterprise Funds
Administration-continued                                                                       DeSoto County Board of County Commissioners

Fund 410                  Expenses                    2004/2005          2005/2006          2006/2007          2007/2008          Changes
Dept. 7094                                              Actual             Actual            Budget            Proposed             +/(-)        Comments
 5366402000   Technological Equipment             $              -   $              -   $              -   $              -   $             -
 5366400000   Equipment                           $              -   $              -   $          2,570   $              -   $        (2,570)
 5366401000   Capital Projects                    $              -   $              -   $              -   $              -   $             -
                 Capital Costs                    $              -   $              -   $          2,570   $              -   $        (2,570)
                 Transfer to Capital Fund (411)   $        440,081   $              -   $              -   $              -   $             -
              Total Expenses                      $        927,152   $        382,993   $        481,907   $        376,242   $      (105,665)




                                                                                                                                                            141
Utilities                                                                                                        Enterprise Funds
Field Operations                                                                          DeSoto County Board of County Commissioners

Fund 410                  Expenses               2004/2005          2005/2006          2006/2007          2007/2008          Changes
Dept. 7095                                         Actual             Actual            Budget            Proposed             +/(-)        Comments
 5361200000   Salaries                       $         97,976   $        164,372   $        259,930   $        190,348   $       (69,582)
 5361400000   Overtime                       $          1,023   $          1,366   $          1,758   $          5,500   $         3,742
              Employee Benefits              $         39,169   $         65,838   $        112,100   $         91,070   $       (21,030)
                  Personnel Costs            $        138,168   $        231,576   $        373,788   $        286,918   $       (86,870)
 5363100000   Professional Services          $          2,476   $              -   $          1,000   $              -   $        (1,000)
 5363101000   Medical Services               $              -   $            292   $            420   $            316   $          (104)
 5363403000   Contracted Services            $            407   $              -   $          5,000   $              -   $        (5,000)
 5363404000   Sunshine One Call              $            348   $            842   $          2,400   $            500   $        (1,900)
 5364000000   Travel & Training              $              -   $            356   $            500   $            200   $          (300)
 5364100000   Telephone                      $              -   $              -   $          3,624   $          1,500   $        (2,124)
 5364300000   Utilities                      $          3,722   $          5,267   $          6,636   $              -   $        (6,636)
 5364400000   Rentals & Leases               $              -   $              -   $            500   $            100   $          (400)
 5364600000   General Repair & Maint.        $         30,966   $         60,071   $         24,000   $         12,000   $       (12,000)
 5364601000   Vehicle Repair & Maint.        $            100   $            917   $          1,800   $          2,000   $           200
 5364603000   Hydrant Repair & Maint.        $            156   $             53   $          2,000   $          1,000   $        (1,000)
 5364604000   Meter Repair & Maint.          $          1,551   $            515   $              -   $              -   $             -
 5364901000   Misc. Expenses                 $            955   $            390   $            500   $            200   $          (300)
 5364902000   Licenses, Fees, & Permits      $          2,000   $             25   $            500   $            300   $          (200)
 5365100000   Office Supplies                $            140   $             28   $          1,200   $              -   $        (1,200)
 5365102000   Technological Equip-Non -Inv   $              -   $              -   $            715   $              -   $          (715)
 5365200000   Uniforms                       $              -   $            529   $          2,000   $            950   $        (1,050)
 5365201000   Gas & Oil                      $          8,095   $         12,751   $         36,000   $          9,000   $       (27,000)
 5365202000   Tools                          $              -   $          4,078   $          4,000   $            550   $        (3,450)
 5365203000   Chemical & Supplies            $              -   $             76   $          2,400   $          1,800   $          (600)
 5365204000   Distribution Supplies          $              -   $              -   $              -   $            500   $           500
 5365205000   New Installation Supplies      $              -   $            657   $              -   $          5,000   $         5,000
 5365206000   Collection Supplies            $              -   $              -   $              -   $            500   $           500
 5365207000   Safety                         $              -   $          1,901   $          1,800   $            100   $        (1,700)
 5365208000   Meter Costs                    $              -   $              -   $              -   $              -   $             -
 5365400000   Publications, Dues, & Subsc.   $              -   $          1,599   $          2,400   $            300   $        (2,100)
 5365900000   Depreciation                   $         12,004   $         17,758   $              -   $              -   $             -
                  Operating Costs            $         62,920   $        108,105   $         99,395   $         36,816   $       (62,579)




                                                                                                                                                       142
Utilities                                                                                                   Enterprise Funds
Field Operations-continued                                                           DeSoto County Board of County Commissioners


Fund 410                  Expenses          2004/2005          2005/2006          2006/2007          2007/2008          Changes
Dept. 7095                                    Actual             Actual            Budget            Proposed             +/(-)        Comments
 5366200000   Building Improvements     $              -   $              -   $              -   $              -   $             -
 5366402000   Technological Equipment   $              -   $              -   $              -   $              -   $             -
 5366400000   Equipment                 $              -   $              -   $         30,000   $         35,000   $         5,000
 5366401000   Capital Projects          $              -   $              -   $          5,000   $              -   $        (5,000)
                 Capital Costs          $              -   $              -   $         35,000   $         35,000   $             -
              Total Expenses            $        201,088   $        339,680   $        508,183   $        358,734   $      (149,449)




                                                                                                                                                  143
                                                                                                                                                            Enterprise Fund
Water/Wastewater Operations                                                                                             DeSoto County Board of County Commissioners


                                          Revenue Trend                                                                                              Expenditure Trend
        0
  2500000                                                                                              350000
                                                                                                        $2,500,000
MISSION
                0             0            0              0           0
   -20000
                                                                                                       300000
  2000000                                                                                               $2,000,000
   -40000
                                                                                   General Revenue
                                                                                                       250000
   -60000
                                                                                                                                                                                                               Personnel
                                                                                                                                                                                                              #REF!
  1500000                                                                          Water Sales          $1,500,000
   -80000                                                                                              200000                                                                                                 Personnel
                                                                                                                                                                                                              Operating
                                                                                    #REF!                                                                                                                     Operating
                                                                                                                                                                                                              Capital
  -100000                                                                          Misc
  1000000                                                                             General Fund      $1,000,000
                                                                                                       150000
  -120000
                                                                                                       100000
KEY OBJECTIVES
  -140000
   500000                                                                                                $500,000

  -160000                                                                                               50000

        0
  -180000                                                                                                        $-
             2003/2004    2004/2005     2005/2006    2006/2007     2007/2008                                 0           2003/2004   2004/2005        2005/2006       2006/2007      2007/2008
  -200000      Actual       Actual        Actual      Budget       Proposed                                                Actual 210791.95
                                                                                                                      186045           Actual           Actual
                                                                                                                                                     230888           308736
                                                                                                                                                                       Budget        Proposed
                                                                                                                                                                                      316733



NOTE FOR GRAPH:                                                                                      SUMMARY                       2003/2004          2004/2005          2005/2006        2006/2007       2007/2008
                                                                                                                                      Actual             Actual             Actual           Budget       Proposed
                                                                                                     Revenues
DEPARTMENT SUMMARY                                                                                   General Revenue                             0 $      277,000       $    363,587     $            -   $                -
Utilities Operations provides service to our customers through four departments:                      Water/WW Sales              $    439,917       $ 1,088,518        $ 1,105,296      $ 1,703,496      $ 2,337,878
Water, Wastewater, Field Administration and Administration. The goal of Utilities is to               Misc                        $     20,359       $    280,985       $    363,837     $ 1,526,503      $                -
provide our customers safe, economical good quality water and efficiently process all                                             $    460,276       $ 1,646,503        $ 1,832,720      $ 3,229,999      $ 2,337,878
wastewater and reclaimed water through resourceful and innovative operations and planning.           Expenses
                                                                                                     Personnel                    $              -   $    578,200       $    692,730     $    998,664     $     886,667
                                                                                                     Operating                    $    694,428       $    988,240       $    846,443     $ 1,987,038      $ 1,342,320
                                                                                                     Capital                      $              -   $            -     $     33,241     $       79,570   $     108,891
                                                                                                                                  $    694,428       $ 1,566,440        $ 1,572,413      $ 3,065,272      $ 2,337,878




                                                                                                                                                                                                                    144
                                                                                                          Enterprise Fund
Water/Wastewater Operations                                                          DeSoto County Board of County Commissioners


                                                                     PERSONNEL SUMMARY
OBJECTIVES                                                            WATER DEPARTMENT
* To provide fair and equitable rate adjustments                      Water Poll Control Supervisor       1       1         1      1
* To provide efficiencies in daily operations                         Water Poll Control Tech             3       1         1      1
* To achieve and sustain positive cash flow.
* To remain aligned with the County's Comprehensive Plan              WASTEWATER DEPARTMENT
                                                                      Wastewater Plant Operator                             2      2
                                                                      Water Poll Control Trainee                  3         1      1


EQUIPMENT OUTLAY FOR CURRENT BUDGET $                            -    ADMINISTRATION
                                                                      Utilities Director                  1       1         1      1
WATER DEPARTMENT                                                      Utilities Project Manager           1       1         1*
                         Misc Equipment            $        10,000    Utilities Engineer                                           1*
WASTEWATER DEPARTMENT                                                 Fiscal Manager                              1*        1      1
                         Misc Equipment            $        53,891    Office Manager                      1       1         1      1
                         Capital Projects-Misc     $        10,000
ADMINISTRATION DEPARTMENT                                             FIELD OPERATIONS
                         None                      $             -    Utilities Superintendent            1       1         1      1
FIELD OPERATIONS                                                      Utility System Inspector            1       1         1      1
                         Misc Equipment            $        35,000    Utility System Supervisor           1
                                                   $       108,891    Electrician/Control Tech            1       1         1      1
                                                                      Collection Dist Tech II                     1         1      1
                                                                      Collection Dist Tech I                      1*               1




                                                                                                      0   11      14        13     14


                                                                     * vacant


                                                                                                                                        145
                                                                                                                                  Enterprise Funds
Utilities Capital-Water                                                                                 DeSoto County Board of County Commissioners

 Fund 412                    Revenues                      2004/2005              2005/2006           2006/2007           2007/2008           Changes
                                                            Actual                 Actual              Budget             Proposed             +/(-)          Comments


  3632500000    Water Capital Impact Fees             $                  - $           319,140    $       1,350,000   $       1,401,500   $        51,500
  3353101000    STAG Grant-N Side Storage Tank        $                  - $            34,143    $         449,000   $         433,922   $       (15,078)
  3353100000    RIF Grant-N Side Storage Tank         $                  - $                 -    $         433,700   $         433,700   $             -
  3436002006    Water Contribution in Aid             $                  - $                 -    $               -   $         785,000   $       785,000
                Other                                                      $           162,681
  3611000011    Interest                              $                  - $                 -    $          10,000 $            13,630 $           3,630
                Total Revenues                        $                  - $           515,964    $       2,242,700 $         3,067,752 $         825,052
 Fund 412                    Expenses                      2004/2005              2005/2006           2006/2007           2007/2008           Changes
 Dept. 7100                                                 Actual                 Actual              Budget             Proposed             +/(-)          Comments

See Project 7105 Hwy 17 Water Main Relocation          $                 -   $           1,008    $         150,000 $           200,000 $          50,000
See Project 7104 North Side Storage Tank               $                 -   $         129,116    $       1,313,300 $         1,720,503 $         407,203
See Project 7103 DCI Water Trmt Plant Modifications                                                                 $         1,170,740
  5339100414    Transfer To Debt                       $                 -   $                -   $         464,632 $           304,082 $         (160,550)
  5335200000    PRMRWSA Water Capital Costs                                                       $         150,000 $           200,000 $           50,000
  5333100000    Lake Suzy Master/Co Master Plan        $                 -   $         129,700                                          $                -
                Total Expenses                         $                 -   $         259,824    $       2,077,932   $       3,595,325 $          346,653
                Revenues vs. Expenses                  $                 -   $         256,140    $        164,768 $           (527,573) $        478,399
  3990000002    Beginning Balance                      $                 -   $               -    $        (30,442) $         1,071,375 $               -
                Estimated Ending Balance               $                 -   $         256,140    $        134,326 $            543,802 $         478,399

*Seperation of Water Capital Fund from Fund 411 occurs in 2007/2008 fiscal year




                                                                                                                                                                         146
Utilities Capital-Water                                                                                             Enterprise Funds
Highway 17 Water Main Relocation-Informational                                            DeSoto County Board of County Commissioners

 Fund 412             Project Expenses          2004/2005           2005/2006           2006/2007           2007/2008           Changes
   7105                                          Actual              Actual              Budget             Proposed             +/(-)            Comments
 5333100000   Engineering                                       $          1,008    $        140,000    $        190,000    $            50,000
 5333101000   Misc Prof Services                                $              -    $         10,000    $         10,000    $                 -
 5336300000   Construction                                      $              -    $              -    $              -    $                 -
 5339900000   Contingency                                       $              -    $              -    $              -    $                 -
              Total Expenses                $               -   $          1,008    $        150,000    $        200,000    $            50,000




Utilities Capital-Water
N Side Storage Tank/Water Main Ext-Informational

 Fund 412             Project Expenses          2004/2005           2005/2006           2006/2007           2007/2008           Changes
   7104                                          Actual              Actual              Budget             Proposed             +/(-)            Comments
 5333100000   Engineering                                       $        123,116    $         15,400    $          53,513 $          38,113
 5333101000   Misc Prof Services                                $          6,000    $         10,000    $           4,000 $          (6,000)
 5336300000   Tank Construction                                 $              -    $        956,500    $       1,297,500 $         341,000
 5336300000   12" Line Construction                                                 $        279,000    $         223,400 $         (55,600)
 5339900000   Contingency                                       $               -   $         52,400    $         142,090 $          89,690
              Total Expenses                $               -   $        129,116    $       1,313,300   $       1,720,503   $       407,203




Utilities Capital-Water
DCI Water Trmnt Plant Modifications-Informational

 Fund 412             Project Expenses          2004/2005           2005/2006           2006/2007           2007/2008           Changes
   7103                                          Actual              Actual              Budget             Proposed             +/(-)            Comments
 5333100000   Engineering                                       $               -   $               -   $         100,000   $      1,400,000
 5333101000   Misc. Professional Services                       $               -   $               -   $               -   $          8,086
 5336300000   Construction                                      $               -   $               -   $         973,400   $              -
 5339900000   Contingency                                       $               -   $               -   $          97,340   $              -
              Total Expenses                $               -   $               -   $               -   $       1,170,740   $      1,408,086

                                                                                                                                                             147
                                                                                                                          Enterprise Funds
Utilities Capital-Wastewater                                                                     DeSoto County Board of County Commissioners

 Fund 413            Revenues & Expenses              2004/2005           2005/2006           2006/2007           2007/2008           Changes
                                                       Actual              Actual              Budget             Proposed             +/(-)                 Comments
 3610000007     Wastewater Impact Fees            $               -   $       1,483,793   $       1,912,500   $       1,719,000   $       (193,500)
 3435001000     Wastewater Contribution in Aid    $               -   $       2,693,020   $        989,997    $       4,211,000   $      3,221,003
 3313500000     WW-Grant-CDBG-.75 MGD             $               -   $         41,876    $       3,203,125   $       2,035,141   $     (1,167,984)
 3313501000     WW-Grant-CDBG-Hwy 31 Force M      $               -   $               -   $       1,296,875   $        516,125
 3343500000     WW-Grant-Leg Appr-.75 MGD         $               -   $               -   $        373,000    $          2,273    $       (370,727)
 3343501000     WW Grant-Leg Appr-2.0 MGD         $               -   $               -                       $        360,000
 3343502000     WW Grant-Leg Appr -Hwy 31 Force   $               -   $               -   $        127,000    $         27,086
 3840000000     Sewer Revolving Loan Fund         $               -   $               -   $       6,000,000   $               -   $     (6,000,000) loan cancelled
 3370000000     SWFWMD                            $               -   $               -   $         37,500    $               -   $        (37,500)
 36110000000    Interest                          $               -   $         13,952    $         25,546    $         47,890    $            22,344
 3899000000     Miscellaneous                                                             $               -   $               -   $                 -
                Total Revenues                    $               -   $       4,232,641   $      13,965,543   $       8,918,515   $     (4,526,364)
 Project 7095   .75 MGD Regional WW               $               -   $        300,156    $       6,713,043   $       3,740,727   $     (2,972,316)
 Project 7096   2.0 MGD Regional WW               $               -   $        103,576    $       6,800,000   $       1,408,086   $     (5,391,914)
 Project 7097   CR 769-761 Force Main             $               -   $         20,927    $       3,199,500   $       2,458,124   $       (741,376)
 Project 7098   Hwy 17 Force Main Relocate        $               -   $          1,008    $        150,000    $        200,000    $            50,000
 Project 7099   Hwy 31 Force Main                 $               -   $         24,094    $       1,988,375   $        595,238    $     (1,393,137)
 Project 7094   Geo Lift Stations                 $               -   $               -   $               -   $        300,000    $       300,000
 Project 7093   GPW WWTP Effluent Spray           $               -   $         66,079    $        548,000    $               -   $       (548,000)
 Project 7092   DCI Feasibility Study             $               -   $          9,864    $         50,000    $               -   $        (50,000)
 5359100000     Transfer to Debt Fund                                                     $        464,632    $        304,082
 5354900000     Miscellaneous                     $               -   $         93,868                        $               -   $                 -
                Total Expenses                    $               -   $        619,572    $      19,913,550   $       9,006,257   $    (10,907,293)
                Revenues vs. Expenses             $               -   $       3,613,069   $      (5,948,007) $          (87,742) $       6,380,929
                Beginning Balance                 $               -   $               -   $       6,651,206   $       5,507,715   $     (1,143,491)
                Estimated Ending Balance          $               -   $       3,613,069   $        703,199    $       5,419,973   $      5,237,438




                                                                                                                                                                        148
Utilities Capital-Wastewater                                                                                              Enterprise Funds
.75 MGD SW Regional Wastewater Plant-Informational                                               DeSoto County Board of County Commissioners

 Fund 413             Project Expenses                2004/2005           2005/2006           2006/2007           2007/2008           Changes
Dept 7095                                              Actual              Actual              Budget             Proposed             +/(-)          Comments
 5353100000   Engineering                                             $        170,727    $        380,000    $         76,727    $       (303,273)
 5353101000   Misc Prof Services                                      $        129,429    $               -   $        212,040    $       212,040
 535630000    Ph I Treatment Plant-Construction                                           $       2,600,000   $       1,874,750   $       (725,250)
 5356301000   Lined Storage Pond                                                          $       1,350,000   $        315,500    $     (1,034,500)
 5356302000   Spray Irrigation System                                                     $       1,200,000   $        915,710    $       (284,290)
 5356303000   Site Improvements                                                           $        750,000    $         96,000    $       (654,000)
 535990000    Contingency                                             $               -   $        433,043    $        250,000    $       (183,043)
              Total Expenses                      $               -   $        300,156    $       6,713,043   $       3,740,727   $     (2,972,316)




Utilities Capital-Wastewater
2.0 MGD SW Regional Wastewater Plant-Informational

 Fund 413             Project Expenses                2004/2005           2005/2006           2006/2007           2007/2008           Changes
   7096                                                Actual              Actual              Budget             Proposed             +/(-)          Comments
 5353100000   Engineering                                             $         66,662    $        750,000    $       1,400,000   $       650,000
 5353101000   Misc Prof Services                                      $         36,914    $         50,000    $          8,086    $        (41,914)
 535630000    Construction                                            $               -   $       5,000,000   $               -   $     (5,000,000)
 535990000    Contingency                                             $               -   $       1,000,000   $               -   $     (1,000,000)
              Total Expenses                      $               -   $        103,576    $       6,800,000   $       1,408,086   $     (5,391,914)




                                                                                                                                                                 149
Utilities Capital-Wastewater                                                                                                 Enterprise Funds
CR 769-761 Force Main-Informational                                                                 DeSoto County Board of County Commissioners

 Fund 413             Project Expenses                   2004/2005           2005/2006           2006/2007           2007/2008           Changes
   7097                                                   Actual              Actual              Budget             Proposed             +/(-)            Comments
 5353100000   Engineering                                                $               -   $        583,000    $          4,000    $       (579,000)
 5353101000   Misc Prof Services                                         $         20,927    $        116,500    $         85,573    $        (30,927)
 535630000    12" Force Main-Construction                                $               -   $       1,300,000   $        218,750    $     (1,081,250)
              16" PVC Force Main                                                                                 $       1,134,000
 5356301000   14" Peace Rive Crossing-Construction                                           $        500,000    $        315,801    $       (184,199)
              Master Lift Station                                                            $        500,000    $        500,000    $                 -
 535990000    Contingency                                                $               -   $        200,000    $        200,000    $                 -
              Total Expenses                         $               -   $         20,927    $       3,199,500   $       2,458,124   $       (741,376)




Utilities Capital-Wastewater                                                                                                 Enterprise Funds
Hwy 17 Force Main Relocation-Informational                                                          DeSoto County Board of County Commissioners

 Fund 413             Project Expenses                   2004/2005           2005/2006           2006/2007           2007/2008           Changes
   7098                                                   Actual              Actual              Budget             Proposed             +/(-)            Comments
 5353100000   Engineering                                                $          1,008    $        140,000    $        190,000    $            50,000
 5353101000   Misc Prof Services                                         $               -   $         10,000    $         10,000    $                 -
 535630000    Construction                                               $               -   $               -   $               -   $                 -
 535990000    Contingency                                                $               -   $               -   $               -   $                 -
              Total Expenses                         $               -   $          1,008    $        150,000    $        200,000    $            50,000




                                                                                                                                                                      150
Utilities Capital-Wastewater                                                                                             Enterprise Funds
Hwy 31 Force Main-Informational                                                                 DeSoto County Board of County Commissioners

 Fund 413             Project Expenses               2004/2005           2005/2006           2006/2007           2007/2008           Changes
   7099                                               Actual              Actual              Budget             Proposed             +/(-)            Comments
 5353100000   Engineering                                            $         24,094    $        127,000    $         27,086    $        (99,914)
 5353101000   Misc Prof Services                                     $               -   $         20,000    $         80,625    $            60,625
 535630000    16" PVC Force Main Construction                        $               -   $       1,360,000   $        190,000    $     (1,170,000)
 5356301000   Master Lift Station Construction                                           $        100,000    $         50,527    $        (49,473)
 535990000    Contingency                                            $               -   $        381,375    $        247,000    $       (134,375)
              Total Expenses                     $               -   $         24,094    $       1,988,375   $        595,238    $     (1,393,137)




Utilities Capital-Wastewater
Lift Station "I" and Modification of Lift Station "G"-Informational

 Fund 413             Project Expenses               2004/2005           2005/2006           2006/2007           2007/2008           Changes
   7099                                               Actual              Actual              Budget             Proposed             +/(-)            Comments
 5353100000   Engineering                        $               -   $               -   $               -   $         50,000    $            50,000
 5353101000   Misc Prof Services                 $               -   $               -   $               -   $               -   $                 -
 535630000    Construction                       $               -   $               -   $               -   $        250,000    $       250,000
 535990000    Contingency                        $               -   $               -   $               -   $               -   $                 -
              Total Expenses                     $               -   $               -   $               -   $        300,000    $       300,000




                                                                                                                                                                  151
Utilities Capital-Wastewater                                              Enterprise Funds
GPW WWTP Effluent Irrig System/Storage Pond-Informational
                                                        DeSoto County Board of County Commissioners

 Fund 413             Project Expenses        2004/2005           2005/2006           2006/2007           2007/2008           Changes
                                               Actual              Actual              Budget             Proposed             +/(-)          Comments
 5353100000   Engineering                 $               -   $         62,020    $               -                       $              -


 5353101000   Misc Prof Services          $               -   $          4,059    $         20,000    $               -   $        (20,000)
 535630000    Storage Bond-Construction   $               -   $               -   $        175,180    $               -   $       (175,180)
 5356301000   Sprayfield-Construction                                             $        297,034
 535990000    Contingency                 $               -   $               -   $         55,786    $               -   $        (55,786)
              Total Expenses              $               -   $         66,079    $        548,000    $               -   $       (548,000)




Utilities Capital-Wastewater                                                                                      Enterprise Funds
DCI Feasibility Study-Informational                                                      DeSoto County Board of County Commissioners

 Fund 413             Project Expenses        2004/2005           2005/2006           2006/2007           2007/2008           Changes
                                               Actual              Actual              Budget             Proposed             +/(-)          Comments
              Total Revenues              $               -   $               -   $               -   $               -   $              -
 5353100000   Engineering                 $               -   $               -   $               -   $               -   $              -
 5353101000   Misc Prof Services          $               -   $          9,864    $         50,000    $               -   $        (50,000)
 535630000    Construction                $               -                       $               -   $               -   $              -
 535990000    Contingency                 $               -   $               -   $               -   $               -   $              -
              Total Expenses              $               -   $          9,864    $         50,000    $               -   $        (50,000)




                                                                                                                                                         152
Utilities Capital                                                                                                    Enterprise Funds
Debt Fund                                                                                    DeSoto County Board of County Commissioners



 Fund 414           Revenues & Expenses              2004/2005         2005/2006          2006/2007          2007/2008         Changes
 Dept 7102                                            Actuals           Actuals            Budget            Proposed            +/(-)       Comments
  3810000001   Transfer In-General Revenue                         $             -    $             -                      $            -
 381000410W    Transfer In - Water Operating                       $             -    $       103,111                      $     (103,111)
  381000410S   Transfer In - Sewer Operating                       $             -    $       103,111                      $     (103,111)
 381000412W    Transfer In - Water Capital Chg   $        30,368   $       241,942    $       464,632    $       304,082   $     (160,550)
  381000413S   Transfer In - Sewer Capital Chg   $        30,368   $       241,942    $       464,632    $       304,082   $     (160,550)
               Total Revenues                    $        60,736   $       483,884    $     1,135,486    $       608,164   $     (527,322)
  5367200000   USDA Interest                                       $       339,411    $       427,338    $       339,411   $      (87,927)
  5367100000   USDA Principal                                      $             -    $             -    $        89,927   $       89,927
  5357100000   SRF Loan Principal                $        60,737   $       144,474    $       144,474    $        73,152   $      (71,322)
  5357200000   SRF Loan Interest                                   $             -    $             -    $        31,447   $       31,447
  5357200000   SRF Grt Assessment                                                                        $        31,447   $       31,447
  5367300000   USDA Reserve                                       $              -    $        42,780    $        42,780   $            -
  5367101000   Phase I Overage Debt Pmt                           $              -    $       357,453                      $     (357,453)
  5367102000   Operating Debt Loan Pmt                            $              -    $       206,222                      $     (206,222)
               Total Expenses                    $        60,737 $         483,885    $     1,178,267    $       608,164   $     (570,103)
               Revenues vs. Expenses             $            (1) $             (1)   $       (42,781)   $             -   $       42,781
  3990000001   Beginning Balance                 $             - $               -    $       160,163    $             -   $      117,382
               Estimated Ending Balance          $            (1) $             (1)   $       117,382    $             -   $      160,163

* Seperation of Debt Fund from Fund 411 occurs in 2007/2008 fiscal year




                                                                                                                                                        153
                                                                                                                    Enterprise Funds
Building Department                                                                       DeSoto County Board of County Commissioners

Fund 415                  Revenues                      2004/2005           2005/2006         2006/2007         2007/2008         Changes
Dept. 3025                                                Actual              Actual           Budget           Proposed            +/(-)                 Comments
 3220000000   Building Permits (non-residential)    $               -   $       593,413   $       350,000   $       350,000   $             -    coding problem
 3220000001   Building Permits (Residential)        $               -   $             -   $       350,000   $       100,000   $      (250,000)
 3221400000   Surcharge Fees                        $               -   $         7,573   $        18,000   $         7,500   $       (10,500)
 3261102000   Courtesy Inspections                  $               -   $           200   $         1,000   $         6,500   $         5,500
 3290000000   Plan Review Fees                      $               -   $       143,994   $       200,000   $       375,000   $       175,000
 3290100000   Reinspection Fees                     $               -   $        20,750   $        10,000   $        15,500   $         5,500
 3290200000   Fire Department Plan Review Fees      $               -   $           510   $             -   $         5,500   $         5,500
 3291200000   Fire Inspection Fees                  $               -   $             -   $             -   $         7,500   $         7,500
 3291300000   Mobile Home Pre-Inspection Fee        $               -   $        28,709   $        10,000   $        26,500   $        16,500
 3294000000   Contractor Cert. Comp Fee             $               -   $             -   $        23,000   $        12,500   $       (10,500)
 3611000000   Interest                              $               -   $         5,414   $             -   $        25,000   $        25,000
 3660000000   Donations                             $               -   $        57,595   $             -   $             -   $             -
3690000000    Misc. Revenue                         $               -   $           149   $         1,000   $           300   $          (700)
                  Total Revenues                    $               -   $       858,308   $       963,000   $       931,800   $       (31,200)
Fund 415                 Expenses                       2004/2005           2005/2006         2006/2007         2007/2008         Changes
Dept. 3025                                                Actual              Actual           Budget           Proposed            +/(-)                 Comments
 5241200000   Salaries                              $               - $         260,690 $         409,136 $         430,183   $        21,047
 5241400000   Overtime                              $               - $           2,524 $           8,000 $          11,000   $         3,000
              Employee Benefits                     $               - $         121,860 $         213,605 $         226,815   $        13,210
                        Personnel Costs             $               - $         385,074 $         630,741 $         667,998   $        37,257
 5243100106   Fire Plan Review Fees                 $               - $               - $          75,000 $          75,000   $             -
 5243400106   Fire Inspection Fees                  $               - $               - $               - $               -   $             -
 5243400000   Contracted Services                   $               - $               - $          18,000 $             750   $       (17,250)
 5243400001   Administrative Charges for Services   $               - $               - $          30,000 $          50,000   $        20,000
 5244000000   Travel & Training                     $               - $           1,765 $          17,500 $           8,000   $        (9,500)
 5244000001   Lease Space                           $               - $               - $          20,000 $          20,000   $             -
 5244100000   Telephone                             $               - $           3,638 $           7,200 $           3,500   $        (3,700)
 5244200000   Postage                               $               - $           1,079 $           1,600 $           1,500   $          (100)
 5244400000   Lease Equipment                       $               - $           3,100 $               - $           5,000   $         5,000
 5244600000   Repair & Maintenance                  $               - $           1,607 $           2,500 $           2,500   $             -
 5244601000   Maintenance Agreements                $               - $           1,064 $           1,000 $           1,400   $           400
 5244700000   Printing                              $               - $           1,426 $           3,000 $           1,500   $        (1,500)
 5244901000   Misc. Expenses                        $               - $             656 $           6,676 $           5,000   $        (1,676)
 5244903000   Development Director Support          $               - $               - $          25,000 $               -   $       (25,000)




                                                                                                                                                                     154
                                                                                                           Enterprise Funds
Building Department                                                            DeSoto County Board of County Commissioners

Fund 415                 Expenses            2004/2005           2005/2006         2006/2007           2007/2008          Changes
Dept. 3025                                     Actual              Actual           Budget             Proposed             +/(-)        Comments
 5244912000   Permit Surcharge           $               -   $        19,781   $         18,000    $        15,000    $        (3,000)
 5245100000   Office Supplies            $               -   $         9,304   $         15,000    $        15,000    $             -
 5245201000   Gas & Oil                  $               -   $         9,131   $         12,500    $        12,500    $             -
 5245203000   Uniforms                   $               -   $           145   $          2,700    $         3,000    $           300
 5245208000   Operating Supplies         $               -   $         1,190   $              -    $           200    $           200
 5245400000   Dues, Sub, & Pub           $               -   $         1,067   $          1,200    $         1,500    $           300
 5245900000   Depreciation Expense       $               -   $        19,228   $              -    $             -    $             -
                  Operating Costs        $               -   $        74,180   $        256,876    $       221,350    $       (35,526)
 5246200000   Building Improvement       $               -                     $         80,000    $        10,000    $       (70,000)
 5246600000   Purchase of Technology     $               -                     $         35,000    $        25,000    $       (10,000)
 5246400000   Equipment                  $               -   $             -   $         80,000    $        15,000    $       (65,000)
                 Capital Costs           $               -   $             -   $        195,000    $        50,000    $      (145,000)
                 Total Expenses          $               -   $       459,254   $      1,082,617    $       939,348    $      (143,269)
              Revenues vs. Expenses      $               -   $       399,053   $       (119,617)   $        (7,548)   $       112,069
  3990000     Beginning Balance          $               -   $             -   $        300,000    $       719,653    $       419,653
              Estimated Ending Balance   $               -   $       399,053   $        180,383    $       712,105    $       531,722




                                                                                                                                                    155
                                                                                                                                                       Enterprise Funds
Building Department                                                                                                    DeSoto County Board of County Commissioners


                                           Revenue Trend                                                                                               Expenditure Trend
        0
  $1,200,000                                                                                            350000
                                                                                                         $800,000
MISSION
                 0            0             0              0           0
   -20000                                                                                                $700,000
   $1,000,000                                                                                           300000
   -40000
                                                                                                         $600,000
                                                                                                        250000
    $800,000
   -60000
                                                                                                        $500,000                                                                                                Personnel
                                                                                                                                                                                                               #REF!
                                                                                       Permits/Fees
   -80000                                                                                               200000                                                                                                 Operating
                                                                                                                                                                                                               Personnel
    $600,000                                                                          #REF!              $400,000                                                                                              Capital
                                                                                                                                                                                                               Operating
  -100000                                                                             Misc
                                                                                       General Fund
                                                                                                        150000
                                                                                                         $300,000
    $400,000
  -120000
                                                                                                         $200,000
                                                                                                        100000
KEY OBJECTIVES
  -140000
    $200,000
                                                                                                        $100,000
  -160000                                                                                               50000

  -180000 $-                                                                                                      $-
                2003/2004    2004/2005    2005/2006    2006/2007    2007/2008                                 0          2003/2004     2004/2005       2005/2006    2006/2007        2007/2008
  -200000         Actual       Actual       Actual      Budget      Proposed                                               Actual
                                                                                                                        186045           Actual
                                                                                                                                     210791.95           Actual
                                                                                                                                                       230888        Budget
                                                                                                                                                                    308736           Proposed
                                                                                                                                                                                      316733



NOTE FOR GRAPH:                                                                                       SUMMARY                         2003/2004         2004/2005       2005/2006         2006/2007        2007/2008
The Building Department was considered an Enterprise Fund by Florida Statute in 2005/2006.                                               Actual            Actual           Actual            Budget       Proposed
Prior to the change, the Building Department was part the General Fund and was housed in              Revenues
the former Development Department.                                                                     Permits/ Fees                 $             -   $            -   $    795,149      $      962,000   $     906,500


DEPARTMENT SUMMARY                                                                                     Misc                          $             -   $            -   $     63,159      $        1,000   $      25,300
It is the responsibility of the Building Department to enforce State Minimum Building Codes.                                         $             -   $            -   $    858,308      $      963,000   $     931,800
The code is enforced to include all types of construction including provisions relating to            Expenses
plumbing, electrical, mechanical, and general building as well as Florida Accessibility Code          Personnel                      $             -   $            -   $    385,074      $      630,741   $     667,998
and Florida Energy Code. The Building Department issues construction permits, repair and              Operating                      $             -   $            -   $     74,180      $      256,876   $     221,350
demolition permits, plan reviews, site inspections, and contractor licensure                          Capital                        $             -   $            -   $             -   $      195,000   $      50,000
compliance.                                                                                                                          $             -   $            -   $    459,254      $ 1,082,617      $     939,348




                                                                                                                                                                                                                     156
                                                                                                                  Enterprise Funds
Building Department                                                                          DeSoto County Board of County Commissioners




OBJECTIVES                                                                        PERSONNEL SUMMARY
*To provide services which will establish well designed, efficient, and healthy   Building Official          1       1      0.50       1    1
 housing and commercial environments for the citizens of DeSoto County.           Office Manager             1       1        1        1    1
                                                                                   Building Inspector IV     1       1        1
                                                                                   Building Inspector II     2       2        1        1    2
                                                                                   Building Inspector II                     1*
EQUIPMENT OUTLAY FOR CURRENT BUDGET                                                Building Inspector I      3       3        2        3    4
                                                                                   Admin Clerk               3       3        4        3    3
Technology              Miscellaneous               $           25,000             Admin Clerk                                         1*
Equipment               Miscellaneous               $           15,000             Building Plans Reviewer                                  1
                                                    $           40,000                                       11     11      10.50      10   12
                                                                                  * vacant




                                                                                                                                                 157
                                                                                                                Enterprise Funds
Turner Center                                                                           DeSoto County Board of County Commissioners

Fund 450                  Revenues              2004/05           2005/2006          2006/2007          2007/2008          Changes                 Comments
Dept 7080                                        Actual             Actual            Budget            Proposed             +/(-)
 3810000001   Transfer-In General Fund      $       351,325   $              -   $        530,000   $        285,630   $      (244,370)
 3473000000   Exhibition Hall Rental        $        10,968   $          7,227   $          5,000   $         17,000   $        12,000
 3473005000   RV and Property Rental        $             -   $              -   $              -   $          8,500   $         8,500
 3473010000   Utility/Cleaning Fees         $           625   $             32   $          7,000   $          8,000   $         1,000
 3474000000   Box Office Charges            $             -   $              -   $        140,000   $        480,000   $       340,000
              Ticket /Order Fees                                                                    $         20,000   $        20,000
 3474010000   Arena Rentals                 $             -   $              -   $         25,000   $         44,000   $        19,000
 3474020000   Food Service Fees             $         1,909   $          2,297   $         40,000   $         65,000   $        25,000
              Liquor Sales                                                                          $         35,000   $        35,000
 3474030000   Equipment Rentals             $             -   $              -   $          2,000   $          8,000   $         6,000
 3474040000   Resident Season Passes        $             -   $              -   $              -   $              -   $             -
 3474060000   Merchandise Revenues          $             -   $              -   $          3,000   $          6,000   $         3,000
 3475010000   Sponsorship Revenues          $             -   $              -   $         25,000   $         12,000   $       (13,000)
 3611000000   Interest                      $             -   $          3,300   $              -   $              -   $             -
 3690000000   Misc Revenues                 $             -   $        429,222   $          3,000   $          5,000   $         2,000
                  Total Revenues            $       364,827   $        442,077   $        780,000   $        994,130   $       214,130
Fund 450                  Expenses              2004/05           2005/2006          2006/2007          2007/2008          Changes                 Comments
Dept 7080                                        Actual             Actual            Budget            Proposed             +/(-)
 5721200000   Regular Salaries              $       103,943   $         68,793   $        215,449           $142,195   $       (73,254)   Altered to Econ Dev
 5721400000   Overtime                      $             -   $              -   $          5,000             $3,000   $        (2,000)   Altered to Econ Dev
              Employee Benefits             $        28,373   $         18,520   $         97,027            $70,838   $       (26,189)   Altered to Econ Dev
                  Personnel Costs           $       132,316   $         87,313   $        317,476   $        216,033   $      (101,443)
 5724904000   Bank Service Fees             $             -   $              -   $              -   $            750   $           750
 5723400001   Contracted Services- Mowing   $             -   $              -   $         15,000   $              -   $       (15,000)   Mowing by staff
 5723400002   Ticket Sale Expense           $             -   $              -   $         10,000   $          5,000   $        (5,000)
 5723400000   Contracted Services - Labor   $             -   $              -   $         25,000   $         25,000   $             -
 5723401000   Contracted Security           $             -   $              -   $              -   $         24,997   $        24,997
 5724000001   Gas and Oil                   $             -   $              -   $          2,500   $          2,500   $             -
 5724100000   Telephone                     $         3,252   $          2,969   $          7,500   $          5,500   $        (2,000)
 5724300000   Utilities                     $        19,360   $         12,576   $        120,000   $        150,000   $        30,000
 5724310000   Waste Removal                 $             -   $              -   $          5,000   $          5,000   $             -
 5724400000   Rentals and Leases            $             -   $              -   $              -   $          6,500   $         6,500
 5724600000   Repairs and Maintenance       $             -   $          1,027   $         10,000   $         10,000   $             -
 5724601000   Maintenance Contracts         $             -   $              -   $         15,000   $         15,000   $             -




                                                                                                                                                                158
                                                                                                                    Enterprise Funds
Turner Center                                                                               DeSoto County Board of County Commissioners

Fund 450                  Expenses               2004/05            2005/2006            2006/2007          2007/2008          Changes        Comments
Dept 7080                                         Actual              Actual              Budget            Proposed             +/(-)
 5724810000   Event Promotion                $         1,696    $             280    $         50,000   $        104,600   $        54,600
 5724820000   Event Production/Artist Fees   $          (110)   $               -    $        140,000   $        345,000   $       205,000
 5724830000   Marketing Collaterals          $             -    $               -    $          3,000   $          3,500   $           500
 5724900000   Misc. Expenses-Refunds         $             -    $           5,000    $              -   $          5,000   $         5,000
 5724901000   Physicals & Hire Expense       $             -    $               -    $              -   $          3,000   $         3,000
 5725100000   Office Supplies                $         1,002    $             267    $         12,500   $          8,000   $        (4,500)
 5725202000   Operation Supplies             $         2,570    $           1,696    $         16,000   $         20,000   $         4,000
 5725204000   Staff Uniforms                 $             -    $               -    $          5,000   $          1,000   $        (4,000)
 5725210000   Concession Supplies            $         1,325    $           1,334    $         12,500   $         31,000   $        18,500
 5725400000   Dues and Subscriptions         $           175    $               -    $          1,024   $          5,000   $         3,976
 5725401000   Travel and Training            $         1,096    $             330    $          2,500   $          2,500   $             -
                 Operating Costs             $        30,366    $          25,479    $        452,524   $        778,097   $       325,573
 5726200000   Building Improvements          $             -    $               -    $              -   $              -   $             -
 5726300000   Improvements OTB               $             -    $               -    $              -   $              -   $             -
 5726400000   Capital Equipment              $             -    $               -    $         10,000   $              -   $       (10,000)
                           Capital Costs     $             -    $               -    $         10,000   $              -   $       (10,000)
                 Total Expenses              $       162,682    $         112,793    $        780,000   $        994,130   $       214,130
              Revenues vs. Expenses          $       202,145    $         329,284    $              -   $              -   $             -
 0000399000   Beginning Balance              $      (352,001)   $        (149,857)   $              -   $              -   $             -
              Estimated Ending Balance       $      (149,856)   $         179,427    $              -   $              -   $             -




                                                                                                                                                         159
                                                                                                                                                               Turner Center
                                                                                                                     DeSoto County Board of County Commissioners


                                           Revenue Trend                                                                                           Expenditure Trend
        0
  $800,000                                                                                           350000
                                                                                                      $900,000
MISSION
                  0           0             0              0              0
    -20000
   $700,000                                                                                           $800,000
                                                                                                     300000
    -40000                                                                                           $700,000
   $600,000                                                                      General Revenue
                                                                                                     250000
    -60000                                                                                            $600,000
   $500,000                                                                                                                                                                                               Personnel
                                                                                                                                                                                                         #REF!
                                                                                 Fees/Rentals
    -80000                                                                                            $500,000
                                                                                                     200000                                                                                               Operating
                                                                                                                                                                                                          Personnel
   $400,000                                                                        #REF!                                                                                                                 Capital
                                                                                                                                                                                                         Operating
  -100000                                                                        Misc                 $400,000
                                                                                    General Fund
                                                                                                     150000
   $300,000
  -120000                                                                                            $300,000

   $200,000                                                                                          100000
KEY OBJECTIVES
  -140000                                                                                             $200,000

   $100,000
  -160000                                                                                            $100,000
                                                                                                     50000

  -180000$-                                                                                                    $-
                2003/2004   2004/2005    2005/2006    2006/2007     2007/2008                              0         2003/2004     2004/2005       2005/2006    2006/2007        2007/2008
  -200000         Actual      Actual       Actual      Budget       Proposed                                        186045
                                                                                                                       Actual    210791.95
                                                                                                                                     Actual        230888
                                                                                                                                                     Actual     308736
                                                                                                                                                                 Budget           316733
                                                                                                                                                                                 Proposed



NOTE FOR GRAPH:                                                                                    SUMMARY                        2003/2004         2004/2005       2005/2006         2006/2007      2007/2008
Turner Center was staffed minimally staff from August 13, 2004 (date of                                                              Actual            Actual           Actual            Budget     Proposed
Hurricane Charley) until opening in the 2006/2007 fiscal year. Misc Revenue                        Revenues
received in 2005/2006 was a result of insurance proceeds claimed after the hurricane.               General Revenue              $    185,760 $         351,325 $                 -   $      530,000 $     285,630
                                                                                                    Fees/Rentals                 $    329,842 $          13,502 $           9,556 $          247,000 $     703,500
                                                                                                    Misc                         $         178     $            -   $    432,522 $            3,000 $         5,000
                                                                                                                                 $    515,780 $         364,827 $        442,077 $           780,000 $     994,130
DEPARTMENT SUMMARY                                                                                 Expenses
The Turner Agri-Civic Center is a regional multi-purpose facility owned and operated by the        Personnel                     $    302,695 $         132,316 $         87,313 $           317,476 $     216,033
County. The Center was built primarily to provide an arena for community activities,               Operating                     $    542,387 $          30,366 $         25,479 $           452,524 $     778,097
varied entertainment attractions, and for private rental opportunities.                            Capital                       $             -   $            -   $             -   $      10,000 $                 -
                                                                                                                                 $    845,082 $         162,682 $        112,793 $           780,000 $     994,130


OBJECTIVES                                                                                          Facilities Director                1                 1                1
 * Provide a catalyst as an attraction to local area businesses.                                    Facilities Manager                                                                        1              1
 * Promote community awareness to a wide array of activities through various programs               Operations Sup                     1                 1                1
  and events.                                                                                       Facilities Equip Coord             1                 1                1
 * Provide a center for the community in every sense thereby welcoming community feedback,          Office Manager                     1                 1                1                   1              1
  volunteer opportunities and suggestions for future events.                                        Event Coordinator                  2                 2                2
EQUIPMENT OUTLAY FOR CURRENT BUDGET$                                      -                         Asst Facility Director
                                                                                                    Maint Ops Assist                                                                          2              2
                                                                                                                                       6                 6                6                   4              4
                                                                                                                                                                                                                          160
Miscellaneous and Agency Funds

       Law Enforcement Trust
          Disaster Funds




                                 161
                                                                                                                       Agency Funds
Law Enforcement Trust Fund                                                          DeSoto County Board of County Commissioners


 Fund 601                  Revenues           2004/05           2005/06          2006/07             2007/08           Changes             Comments
                                               Actual            Actual          Budget             Proposed             +/(-)
3312000000    SWAT Reimbursement                            $        1,370   $              -                      $             -
3312000905    Bulletproof Vest Partners                     $        3,881                                         $             -
3591000000    PGI Forefeitures            $         1,000   $       24,043   $            -                        $             -
3590000000    Other Fines & Forfeits                        $       96,866   $            -                        $             -
3611000000    Interest                    $         2,713   $        5,719   $        6,153     $        12,000    $         5,847
3895210000    Miscellaneous Revenue                         $        1,250                                         $             -
                       Total Revenues     $         3,713   $      133,129   $        6,153     $        12,000    $         5,847
 Fund 001                 Expenses                              2005/06           2006/07            2007/08           Changes             Comments
 Dept. 5141                                                     Budget           Proposed           Proposed             +/(-)
 5810000001   Transfer to General         $         2,100   $       15,200   $        3,778                        $       (3,778) Correction
 5219105000   Sheriff Expenses                              $            -   $        2,375     $             -    $       (2,375)
 5219901000   Reserve                                       $            -   $            -     $       255,797    $      255,797
                       Total Expenses     $         2,100   $       15,200   $        6,153     $       255,797    $      249,644
              Revenues less expenses      $         1,613   $      117,929   $              -   $      (243,797) $        (243,797)
              Beginning Balance           $       130,256   $      131,869   $              -   $       243,797 $          243,797
              Ending Balance              $       131,869   $      249,798   $              -   $              -   $             -




                                                                                                                                                      162
                                                                                                                         Agency Funds
Law Enforcement Block Grants                                                          DeSoto County Board of County Commissioners


 Fund 602                 Revenues            2004/05             2005/06          2006/07             2007/08           Changes
                                               Actual              Actual          Budget             Proposed             +/(-)                Comments
 3312000915   LLEBG #7                    $        (11,102)   $           -    $              -                      $             -
 3312000917   LLEBG #8                    $         11,963    $           -    $              -                      $             -
 3611001000   Interest                    $            498    $         132    $              -   $              -   $             -
 3895210000   Misc Revenue from Sheriff   $              -    $           -    $              -                      $             -
                        Total Revenues    $          1,359    $         132    $              -   $              -   $             -
 Fund 602                 Expenses            2004/05             2005/06           2006/07            2007/08           Changes
 Dept 5141                                     Actual             Budget           Proposed           Proposed             +/(-)                Comments
 5810000911   Transfer LLEBG # 5          $             -     $            -   $              -   $              -   $             -   Closed
 5810000913   Transfer LLEBG # 6          $             -     $            -   $              -                      $             -   Closed
 5810000915   Transfer LLEBG # 7          $        14,200     $            -   $              -                      $             -   Closed
 5810000917   Transfer LLEBG # 8          $             -     $        7,167   $              -                      $             -   Closed
 5810010917   Reserve                     $             -     $        5,294   $              -                      $             -
                                          $        14,200     $       12,461   $              -   $              -   $             -
              Revenues less expenses      $        (12,841) $        (12,329) $               -   $              -   $             -
              Beginning Balance           $         25,303 $          12,461 $                -   $              -   $             -
              Ending Balance              $        12,462     $         132    $              -   $              -   $             -




                                                                                                                                                           163
                                                                                                                                 Disaster Fund
Hurricane Charley                                                                                   DeSoto County Board of County Commissioners
 Fund 171            Revenues & Expenses          2004/05             2005/06             2006/07             2007/08            Changes
 Dept. 7031                                       Actual               Actual             Budget             Proposed              +/(-)       Comments
              Transfer from General           $              -    $              -    $              -   $         129,505        #REF!
 3610000000   Interest Income                 $              -    $              -    $              -   $               -   $             -
 3410002004   Administrative Fees (FEMA)      $        151,740    $              -    $              -   $               -   $             -
 3311001689   NRCS Project Income             $        681,361    $              -    $              -   $               -   $             -
 3892000001   FEMA                            $     12,521,196    $      1,365,124    $              -   $               -   $             -
 3892000004   Federal Highway                 $              -    $      5,648,985    $              -   $               -   $             -
 3892000002   State Assistance                $      2,648,106    $         48,582    $              -   $               -   $             -
 3899900000   Insurance Claims                $        191,741    $      6,083,837    $              -   $               -   $             -
              Total Revenues                  $     16,194,144    $     13,146,528    $              -   $         129,505   $             -
 5251200000   Salaries                        $            310    $              -    $              -   $               -   $             -
 5251400000   Overtime                        $            946    $              -    $              -   $               -   $             -
 5252100000   FICA                            $            119    $              -    $              -   $               -   $             -
 5253400000   Contracted Services             $        269,480    $         79,233    $              -   $               -   $             -
 5253402000   Mutual Aid                      $         35,373    $         35,489    $              -   $               -   $             -
 5254100000   Telephone                       $          8,056    $         13,995    $              -   $               -   $             -
 5254400000   Rentals and Leases              $         90,962    $            290    $              -   $               -   $             -
 5254600000   Repairs-Insurance               $        448,281    $        385,375    $              -   $               -   $             -
 5254601000   Repairs to County Property      $         43,788    $         19,694    $              -   $               -   $             -
 5254602000   Debris Removal                  $     16,431,843    $            134    $              -   $               -   $             -
 5255100000   Office Supplies                 $         14,119    $              -    $              -   $               -   $             -
 5255101000   Disaster Relief Supplies        $        342,437    $              -    $              -   $               -   $             -
 5255201000   Gas and Oil                     $          1,199    $              -    $              -   $               -   $             -
 5354601689   Ditch Clean-out                 $        629,056    $              -    $              -   $               -   $             -
 5255400000   Travel                          $          1,845    $              -    $              -   $               -   $             -
 5256200000   Construction-County Buildings   $              -    $              -    $              -   $               -   $             -
 5256400000   Equipment                       $         13,297    $              -    $              -   $               -   $             -
 5256400100   Capital Outlay                  $              -    $      4,500,000    $              -   $               -   $             -
 5256500000   Infrastrucure Improvements      $         59,342    $              -    $              -   $               -   $             -
 5257000000   Interim Financing Principle     $         14,093    $         22,028    $              -   $          79,505   $             -
 5257100000   Interim Financing Interest      $        184,334    $        299,361    $              -   $          50,000   $             -
              Total Expenses                  $     18,588,881    $      5,355,599    $              -   $         129,505   $       129,505
              Revenues vs. Expenses           $     (2,394,737)   $      7,790,929    $              -   $               -
              Beginning Balance               $     (5,886,970)   $     (8,281,706)   $              -   $               -
              Estimated Ending Balance        $     (8,281,707)   $       (490,777)   $              -   $               -




                                                                                                                                                          164
                                                                                                                         Disaster Fund
Hurricane Wilma                                                                              DeSoto County Board of County Commissioners

 Fund 172            Revenues & Expenses       2004/05           2005/06           2006/07             2007/08           Changes
 Dept. 7134                                    Actual             Actual           Budget             Proposed             +/(-)       Comments
 3610000000   Interest Income              $             -   $                 $
                                                                               -              -   $              -   $             -
 3410002004   Administrative Fees (FEMA)   $             -   $                 $
                                                                           1,301              -   $              -   $             -
 3311001689   NRCS Project Income          $             -                     $              -   $              -   $             -
 3892000001   FEMA                         $             -   $         43,373 $               -   $              -   $             -
 3892000004   Federal Highway              $             -                     $              -   $              -   $             -
 3892000002   State Assistance             $             -                     $              -   $              -   $             -
 3899900000   Insurance Claims             $             -                     $              -   $              -   $             -
              Total Revenues               $             -   $         44,674 $               -   $              -   $             -
 5251400000   Overtime                     $             -   $         32,611 $               -   $              -   $             -
 5252100000   FICA                         $             -   $          2,442 $               -   $              -   $             -
 5252200000   Retirement                   $             -   $          3,090 $               -   $              -   $             -
 5253400000   Contracted Services          $             -   $          1,882 $               -   $              -   $             -
 5254602000   Debris Removal               $             -   $         21,000 $               -   $              -   $             -
              Total Expenses               $             -   $         61,025 $               -   $              -   $             -
              Revenues vs. Expenses        $             -   $        (16,351) $              -   $              -
              Beginning Balance            $             -   $              - $               -   $              -
              Estimated Ending Balance     $             -   $        (16,351) $              -   $              -




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