County Administrator's Recommended Biennial Budget for FY 08 and FY 09 by liwenting

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									               County Administrator’s
          Recommended Biennial Budget
                  for FY 08 and FY 09




      Board of County Commissioners

                    Jim Norman, Chairman
                  Ken Hagan, Vice-Chairman
                            Brian Blair
                            Rose Ferlita
                        Al Higginbotham
                           Mark Sharpe
                           Kevin White




                        Patricia G. Bean
                      County Administrator


                      Eric R. Johnson
       Director, Management and Budget Department




For more information, please call the Management and Budget Department
                            (813) 272-5890

                        Available on the Internet at
             www. hillsboroughcounty.org/managementbudget
                            Printed July 2007
                                  MISSION, VISION AND VALUES


Mission
The mission of Hillsborough County government is to provide effective, quality service at a reasonable
cost with courtesy, integrity, and accountability in a manner which protects and enhances the quality of
life of our diverse population. -- Adopted by the Board of County Commissioners, March 18, 1998

Vision
In the year 2020, all of Hillsborough County will take pride in the progress which has made our
community remarkable. We will have embraced and be inclusive of our diverse population. Both the
government and the local economy will be financially sound providing opportunity and success for our
citizens. We will have balanced growth with protecting the environment while providing high quality
services. All of this culminating in Hillsborough County being the leader for providing a quality of life
second to none in the country.

Hillsborough County, as a Community, values:
 ♦ A Spirit of Caring                       ♦ Educational Opportunity
 ♦ Individual Freedom                       ♦ Personal Responsibility
 ♦ Human Rights                             ♦ Economic Self-sufficiency
 ♦ Private Property Rights                  ♦ Sustainable Environment
 ♦ Citizen Participation in Government      ♦ Racial and Cultural Harmony
 ♦ Integration, Planning and Feasibility of ♦ Health and Public Safety
   Public Services
 Adopted by the Board on April 21, 1999

Hillsborough County, as an organization, values the following:

♦ Accountability - Accepting individual responsibility to perform quality work that contributes to
  quality service at a reasonable cost.
♦ Diversity - Organizational effectiveness can best be achieved by recruiting and retaining a work
  force that represents the diversified population of Hillsborough County.
♦ Efficiency and Cost Effectiveness - The timeliness of meeting our obligations and
  performing each task; the stewardship and best use of our resources.
♦ Empowerment - The freedom and power to act, command, or decide on a course of action.
♦ Open and Honest Communication - An expression of a professional work environment
  which facilitates the exchange of information, ideas, and divergent opinions among all levels of an
  organization in an atmosphere of respect and genuine concern for the best interest of the County, its
  employees, and citizens/customers.
♦ Quality - Meeting citizens/customers requirements the first time and every time.
♦ Respect - The quality of accepting and holding in high esteem all persons right to their beliefs,
  values, autonomy, and differences while treating them with dignity, worth, courtesy, civility, and
  politeness.
♦ Responsiveness - The willingness and ability to provide information, reply to requests, answer
  questions, and complete tasks promptly.
♦ Teamwork - The ability of a group of individuals to work together towards a common vision by
  each doing their part to achieve the efficiency of the whole.

Adopted by the Board on April 21, 1999


                                                Page 4
                 2008
    Board of County Commissioners




Back row left to right: Brian Blair (Countywide-District 6), Jim Norman
    (Chairman) (Countywide-District 5), Kevin White (District 3),
                     and Ken Hagan (District 2) ,
                   Center: Rose Ferlita (District 1)
Front row left to right: Al Higginbotham (District 4) and Mark Sharpe
                        (Countywide-District 7)




                              Page 5
                              DESCRIPTION OF HILLSBOROUGH COUNTY


                                Geography and                the architecture of the Tampa Bay Hotel was built, oc-
                                Demographics                 cupying a square block in downtown Tampa. This is
                                                             the courthouse depicted on today’s County seal. The
                              Located midway along           current courthouse was built in 1952 and a new county
                               the west coast of             government administration building, called the Frederick
                                 Florida, the county’s       B. Karl County Center, opened in 1994.
                                 boundaries embrace
   Hillsborough                  1,048 square miles of                         County Economy
      County                     land and 24 miles of        Hillsborough County has a diversified economic base
                                 inland water for a total    including a large service sector, a large manufacturing
                            of 1,072 square miles.           sector and a thriving retail trade sector. According to
With the largest bay in Florida opening to the Gulf of       the latest information, the four largest employers in the
Mexico, the coast spans 76 miles.                            public sector are the Hillsborough County School Board
                                                             followed by Hillsborough County government, the Uni-
The unincorporated area encompasses 909 square               versity of South Florida and Tampa International Air-
miles or 87% of the total county land area. The munici-      port. Major private sector employers are Verizon (tele-
palities of Tampa (the County seat), Temple Terrace          communications), St. Joseph's Hospital (medical facil-
and Plant City account for the remaining 139 square          ity), Publix Food Centers (supermarkets), Tampa Elec-
miles. According to the latest estimates from the Hills-     tric Corporation (electric utility), Bank of America (bank-
borough County City-County Planning Commission, the          ing services), Chase Manhattan Mortgage Corporation
county’s total population as of April 1, 2006 was            (financial services), Busch Entertainment Corporation
1,177,060 of which 785,120 or 66.7% live in the unin-        (tourist attraction), Citibank (financial services) Kash ‘n
corporated area making it the fourth most populous           Karry Food Centers (supermarkets), Tribune Company
county in the state.                                         (newspaper publishing), and Price Waterhouse (ac-
                                                             counting).
                  Under Four Flags
Hillsborough County takes its name from the British Co-      The Port of Tampa serves as the closest port in the
lonial Secretary of 1772. The Spanish first mapped and       United States to the Panama Canal. It is also the larg-
explored the area in the early 16th century. Between         est tonnage port in Florida and the tenth largest port in
1559 and 1819, the area now called Florida was under         the United States with respect to annual tonnage.
the rule of four nations: Spain, France, Great Britain       Ninety-eight percent of the cargo moving through the
and, finally, the United States. The United States pur-      port is bulk-phosphate, phosphate chemicals, rock, coal
chased Florida from Spain in 1821 for $5 million. In         and petroleum products. The Garrison Seaport Center
1845, it was granted statehood.                              is a $300 million cruise terminal and entertainment
                                                             complex. It is helping spur re-development in the adja-
On January 25, 1834, the U.S. Legislative Council for        cent area known as the Channel District.
the Territory of Florida approved an act organizing
Hillsborough as Florida’s 19th county. Its area then         Another significant element of the economy is agricul-
                                                                                                                      rd
was 5.5 million acres and included the present counties      ture. The county’s total agricultural production ranks 3
                                                                                 th
of Hillsborough, Pinellas, Polk, Pasco, Manatee, Sara-       in the state and 45 in the United States. It ranks num-
sota, Charlotte, DeSoto, Hardee, and Highlands. The          ber 2 in Florida for the number of farms. In 2004, sales
civilian population in 1834 was less than 100.               of crops were estimated at $665 million.

Hillsborough County’s Board of County Commissioners          Tourism is another major component of the economy.
held its first meeting on January 25, 1846. The pay for      The number of tourists visiting Florida is expected to
members was set at $2 per day when in session.               continue growing. Busch Gardens of Tampa is one of
County taxes collected for 1846 totaled $146.69.             the leading tourist attractions in the nation. There are
                                                             numerous other attractions in Hillsborough County such
The County’s first courthouse was a frontier cabin           as the Florida Aquarium; the Museum of Science and
burned by indians in 1836. In 1847, Capt. James              Industry; the Lowry Park Zoo; the New York Yankees
McKay built a two story courthouse at a cost of $1,358.      spring training facility; and the St. Petersburg Times
A third structure was erected in 1855 and was used un-       Forum in downtown Tampa. The county is also the
til 1891, when a red brick, domed structure mimicking        home of the 2003 Superbowl Champions, the Tampa


                                                        Page 6
                               DESCRIPTION OF HILLSBOROUGH COUNTY


Bay Buccaneers and the National Hockey League                  The departments under the County Administrator are
Stanley Cup Champion, the Tampa Bay Lightning.                 grouped into three offices: Management Services,
                                                               Planning and Infrastructure and Human Services. The
        Governing Hillsborough County -                        Strategic Management Initiatives Officer and the Public
        Board of County Commissioners                          Affairs Officer report directly to the County Administra-
Hillsborough County is a political subdivision of the          tor.
State of Florida guided by an elected seven-member
Board of County Commissioners. Through partisan                     Commissioners Serve on Other Boards
elections, three are elected to represent the entire           The Board also serves as the Environmental Protection
county as a district and four are elected to represent         Commission. Individual Board members serve on vari-
single-member districts. Under a Charter Ordinance             ous other boards, authorities, and commissions, such
effective May 1985, the Board is restricted to perform-        as the Hillsborough Area Rapid Transit Authority,
ing the legislative functions by developing policy for the     Tampa Bay Regional Planning Council, Tampa Bay
management of Hillsborough County. The County Ad-              Water, Aviation Authority, Expressway Authority, Sports
ministrator, a professional appointed by the Board, and        Authority, Arts Council, Drug Abuse Coordinating
her staff are responsible for the implementation of those      Council, Metropolitan Planning Organization, Children’s
polices. A 2002 voter-approved Charter amendment               Board, Council of Governments and the Committee of
authorized a Board-appointed Internal Performance              100 of the Greater Tampa Chamber of Commerce.
Auditor.    In 2004 another voter-approved Charter
amendment made the County Attorney a direct-report to                         Constitutional Officers
the Board.                                                     In addition to the members of the Board, citizens also
                                                               elect five Constitutional Officers: Tax Collector, Property
The Board is responsible for functions and services de-        Appraiser, Clerk of the Circuit Court, Sheriff and Su-
livered throughout the county including municipalities         pervisor of Elections. The Board funds all or, in some
and for municipal services to residents and businesses         cases, a portion of the operating budgets of these Con-
in the unincorporated area. The countywide responsi-           stitutional Officers. The Constitutional Officers maintain
bilities include such services as local social services,       separate accounting systems and expanded budget
health care for the medically indigent, animal services,       detail information.
mosquito control, consumer protection, and a regional
park system. Its responsibilities to the residents and                         Other Elected Officials
businesses in the unincorporated area include, for ex-         The citizens also elect the State’s Attorney and Public
ample, fire protection, local parks, emergency medical         Defender. Their budgets are included in this document
services, planning, zoning, and code enforcement.              to the extent of funding by the Board of County Com-
                                                               missioners.
        Role of the County Administrator
The Board appoints the County Administrator. She is                        Other Government Agencies
responsible for carrying out all decisions, policies, ordi-    Based on the extent of budgetary authority, authority to
nances and motions of the Board.                               tax, the ability to obligate funds to finance any deficits or
                                                               the ability to fund any significant operational subsidies,
The departments under the County Administrator are             several other governmental entities also have their
responsible for providing services such as social ser-         budgets reviewed and approved by the Board of County
vices and public assistance to residents countywide.           Commissioners: the Environmental Protection Commis-
Departments are also responsible for providing munici-         sion, the Civil Service Board, the Planning Commission,
pal-type services to residents of the unincorporated ar-       Metropolitan Planning Organization, Soil and Water
eas of Hillsborough County such as road construction           Conservation Board, the Legislative Delegation, and the
and maintenance, solid waste disposal, parks and rec-          Law Library Board. The budgets of these offices and
reation, emergency services and water and wastewater           the Constitutional Officers are included in this document
treatment.                                                     to the extent of funding by the Board of County Com-
                                                               missioners.




                                                          Page 7
                               ACKNOWLEDGEMENTS


                Hillsborough County Management and Budget Department
                                 Eric Johnson, Director
                                26th Floor County Center
                                       PO Box 1110
                                    Tampa, FL 33601

                                      813.272.5890

                                          Staff
                      John Almand                     Yolanda Gadson
                     Cheryl Arends                     Pamela Jessie
                    Kathryn Branch                     Mary Mahoney
                     Kevin Brickey                    Anthony Marcano
                      Robin Brown                      Mark Martinet
                     Juan Cabrera                      Rose Matadial
                      Jack Carlisle                    Carrie McQuay
                     Steve Cassidy                      Nikki Morton
                    Albert Coleman                   Richard Rubenstein
                    Sophia Coleman                     Jose Sanchez
                   Steve Concepcion                   Nancy Schroeder
                      Cindy Crain                       Lynn Tierney
                   Bruce Dangremond                   Charnetta Troupe
                     Thomas Fesler


Cover and Divider Designs: Kerry Collia, Hillsborough County Communications Department




                                           Page 8
                                               HILLSBOROUGH COUNTY
                                                ORGANIZATION CHART

This chart shows the organization of County government and the levels of accountability to the electorate. Those directly elected to
office by voters are shown in dark green boxes. Those reporting directly to the Board of County Commissioners are in light green
boxes. Those under the County Administrator are in the yellow boxes. There are also boards and commissions funded through the
Board of County Commissioners, but are not otherwise accountable to the Board. These are shown in the light green cross-hatched
box.

                                                            CITIZENS


     Clerk of             Property            Board of County                                  Supervisor                    Tax
     Circuit              Appraiser           Commissioners                Sheriff             of Elections                Collector
      Court


                 State                  13th                         Internal                                  Public
                                                                   Performance
                Attorney              Judicial                                                                Defender
                                                                     Auditor
                                      Circuit


                                                                                County
                                                 County                         Attorney              Other Boards and Agencies
                                               Administrator                                                Funded by the
  Office of Strategic                                                                                    County Commission
  Management Initiatives                                                        Emergency
                                                                                                     ♦ Civil Service Board
      Citizens Action Center                                                    Management
                                                                                                     ♦ City-County Planning Commission
                                                 Deputy                                              ♦ Environmental Protection
                                               Administrator
                                                                                                       Commission
    Office of Public Affairs                                                                         ♦ Guardian Ad Litem
        ♦ Communications                                       ♦ Human Resources                     ♦ Legislative Delegation
                                                               ♦ Management & Budget                 ♦ Law Library Board
                                                                                                     ♦ Metropolitan Planning Organization
                                                               Consumer Protection &
                                                                                                     ♦ Soil and Water Conservation Board
                 Affordable Housing                              Professional Responsibility
                                                                 Agency
                                                               Neighborhood Relations
                                                               Community Liaisons




                 Office of                                    Office of                                      Office of
            Management Services                      Planning and Infrastructure                          Human Services

       ♦ Debt Management                            ♦ Community Code Enforcement                 ♦   Aging Services
       ♦ Economic Development                       ♦ Planning and Growth                        ♦   Animal Services
       ♦ Fire Rescue                                  Management                                 ♦   Children's Services
       ♦ Fleet Management                           ♦ Public Works                               ♦   Cooperative Extension
       ♦ Information and Technology                 ♦ Solid Waste Management                     ♦   Health and Social Services
         Services                                   ♦ Water Resource Services                    ♦   Library Services
       ♦ Procurement Services                                                                    ♦   Medical Examiner
       ♦ Real Estate                                                                             ♦   Parks, Recreation and
                                                                                                     Conservation
           Emergency Dispatch Center
           Security Services                                                                         Equal Opportunity Officer
                                                                                                     HIPAA Compliance Office




                                                            Page 9
The Government Finance Officers Association of the United States and Canada (GFOA)
presented an award of Distinguished Budget Presentation to Hillsborough County with Spe-
cial Capital Recognition and Special Performance Measures Recognition for its biennial
budget for the fiscal years beginning October 1, 2005. The biennial budget was also designated
as Outstanding as a Financial Plan.

In order to receive this award, a governmental unit must publish a budget document that meets
program criteria as a policy document, as an operations guide, as a financial plan and as a com-
munications device.

The award is valid for a period of two years only. We believe our current recommended budget
continues to conform to program requirements.


                                          Page 10
                                                                                       TABLE OF CONTENTS

EXECUTUIVE SUMMARY
Introduction............................................................................................................................................................................................................. 17
County Administrator’s Budget Message ............................................................................................................................................................... 18
List of Reductions ……………………………………………................................................................................................. …………………………27
Hillsborough County Strategic Plan ....................................................................................................................................................................... 32
Summary Information on the Budget...................................................................................................................................................................... 36
Budget Sources and Uses of Funds Table and Charts .......................................................................................................................................... 45
FY 08 and FY 09 Budget Summary Tables............................................................................................................................................................ 48
Department Budget Summary Comparison............................................................................................................................................................ 49
Budget by Program................................................................................................................................................................................................. 51
Summary of Funded Full-Time Equivalent and Funded Positions.......................................................................................................................... 64
Capital Projects Budget -- Sources and Uses of Funds ......................................................................................................................................... 65
Debt Service Budget Summary .............................................................................................................................................................................. 66
Economic Indicators ............................................................................................................................................................................................... 68
Millage Comparison Table and Charts ................................................................................................................................................................... 72
Impact of Local Taxes............................................................................................................................................................................................. 77
Basic Information on Property Taxes...................................................................................................................................................................... 78
Changes in Taxable Values by Property Classification .......................................................................................................................................... 80
Major Tax Exemptions as a Percentage of Property Values Changes................................................................................................................... 81
County Revenues by Source .................................................................................................................................................................................. 82
Major County Revenues ......................................................................................................................................................................................... 84
The Process of Adopting the Budget ...................................................................................................................................................................... 97
Procedures for Amending the Budget................................................................................................................................................................... 102
Financial Policies and Procedures........................................................................................................................................................................ 103
County’s Ending Fund Balance Narrative and Tables .......................................................................................................................................... 120

OPERATIONS AND FUNDING GUIDE
Budget By Fund.................................................................................................................................................................................................... 127
Fund Accounting................................................................................................................................................................................................... 128
    Budget Summary By Fund............................................................................................................................................................................ 129
    Fund Summary By Type of Expenditure ...................................................................................................................................................... 131
    Countywide General Fund............................................................................................................................................................................ 138
    Unincorporated Area General Fund.............................................................................................................................................................. 141
    Countywide Special Purpose Revenue Fund ............................................................................................................................................... 143
    Unincorporated Area Special Purpose Fund ................................................................................................................................................ 145
    County Blended Component Units Fund ...................................................................................................................................................... 147
    Local Housing Assistance Program Fund..................................................................................................................................................... 148
    State of Florida Health Care Surtax Trust Fund ........................................................................................................................................... 149
    Sales Tax Revenue Fund ............................................................................................................................................................................. 150
    Intergovernmental Grants Fund.................................................................................................................................................................... 151
    County Transportation Trust Fund................................................................................................................................................................ 153
    Library Tax District Fund............................................................................................................................................................................... 154
    Infrastructure Surtax Fixed Project Fund ...................................................................................................................................................... 155
    Capital Improvement Non-Ad Valorem Revenue Bonds Series 1998 Debt Service Fund ........................................................................... 156
    Fuel Tax Refunding Revenue Bonds Debt Service Fund ............................................................................................................................. 157
    4th Cent Tourist Development Tax Debt Service Fund . ............................................................................................................................... 158
    5th Cent Tourist Development Tax Debt Service Fund ................................................................................................................................. 159

    Parks & Recreation General Obligation Bonds 93/96/02 Debt Service Fund ………………………………..…………….................... ……... 160
    ELAPP Limited Ad Valorem Tax Bonds Debt Service Fund......................................................................................................................... 161
    Criminal Justice Facilities Revenue Bonds Debt Service Fund .................................................................................................................... 162
    Court Facilities Refunding Revenue Bonds 99 & 05Debt Service Fund....................................................................................................... 163
    Capital Improvement Program Revenue Bonds 1994 Debt Service Fund ................................................................................................... 164
    Capital Improvement Non-ad Valorem Refunding Revenue 96/06 Debt Service Fund................................................................................ 165
    Capital Improvement Commercial Paper Program Debt Service Fund ....................................................................................................... 166
    2001 Community Investment Tax Revenue Bonds ...................................................................................................................................... 167
    Series 2004 CIT Revenue Bonds ……………………………………………………………………………………………………………...…...... 168


                                                                                                         Page 11
                                                                                    TABLE OF CONTENTS

    TSA Tampa Bay Arena Non-ad Valorem Refunding Revenue Bonds 2005 Debt Service Fund .……………… ……………………...…...... 169
    Countywide Capital Projects Fund ……………..………………………………………………………………………… ………………………..... 170
    Unincorporated Area Capital Projects Fund …………………………………………………………………………………….…………… …..... 171
    Capital Improvement Non-Ad Valorem Tax Revenue Bonds Series 1998 Fund .......................................................................................... 172
    EPC Facility Acquisition/Rehab Fund ........................................................................................................................................................... 173
    General Obligation Bonds Parks & Recreation Program Fund..................................................................................................................... 174
    Environmentally Sensitive Lands Tax/Bond Fund ........................................................................................................................................ 175
    Court Facility Non-Bond Construction Fund ................................................................................................................................................. 176
    Capital Improvement Commercial Paper Program Fund.............................................................................................................................. 177
    Falkenburg Jail Construction Fund ............................................................................................................................................................... 178
    Solid Waste System Enterprise Fund ........................................................................................................................................................... 179
    Water & Wastewater Utility Enterprise Fund................................................................................................................................................. 180
    Capital Improvement Commercial Paper Program Fund.............................................................................................................................. 181
    Reclaimed Water Special Assessment Revenue Bonds 2000 ..................................................................................................................... 182
    Capacity Assessment Special Assessment Bonds 2000.............................................................................................................................. 183
    Fleet Services Fund ...................................................................................................................................................................................... 184
    County Self Insurance Fund ......................................................................................................................................................................... 185
    CAU Special Assessment Bonds 2006......................................................................................................................................................... 186
    Transportation Assessment Units Fund........................................................................................................................................................ 187
    Reclaimed Water Special Assessment Revenue Bonds 2000 ..................................................................................................................... 188
    Capacity Assessment Special Assessment Bonds 2000.............................................................................................................................. 189
Budget By Subfund............................................................................................................................................................................................... 190
Department Summaries........................................................................................................................................................................................ 198
    Matrix of County Services ............................................................................................................................................................................ 199
    Board Of County Commissioners ................................................................................................................................................................. 204
    County Internal Performance Auditor............................................................................................................................................................ 206
    County Attorney ............................................................................................................................................................................................ 208
    Affordable Housing Office ............................................................................................................................................................................. 210
    Aging Services Department .......................................................................................................................................................................... 212
    Animal Services Department ........................................................................................................................................................................ 214
    Children's Services Department ................................................................................................................................................................... 216
    Code Enforcement ....................................................................................................................................................................................... 218
    Communications Department ....................................................................................................................................................................... 220
    Community Liaison Section .......................................................................................................................................................................... 222
    Consumer Protection and Professional Responsibility Agency .................................................................................................................... 224
    Cooperative Extension Department .............................................................................................................................................................. 226
    County Administrator .................................................................................................................................................................................... 228
    Debt Management Department..................................................................................................................................................................... 230
    Economic Development Department ............................................................................................................................................................ 232
    Emergency Dispatch Center ......................................................................................................................................................................... 234
    Emergency Management Department.......................................................................................................................................................... 236
    Equal Opportunity Administrator ................................................................................................................................................................... 238
    Fire Rescue Department............................................................................................................................................................................... 240
    Fleet Management Department .................................................................................................................................................................... 242
    Health and Social Services Department ....................................................................................................................................................... 244
    HIPAA Compliance Office............................................................................................................................................................................. 246
    Housing and Community Code Enforcement................................................................................................................................................ 248
    Human Resources Department .................................................................................................................................................................... 250
    Information and Technology Services Department....................................................................................................................................... 252
    Library Services Department ........................................................................................................................................................................ 254
    Management and Budget Department.......................................................................................................................................................... 256
    Medical Examiner Department...................................................................................................................................................................... 258
    Neighborhood Relations ............................................................................................................................................................................... 260
    Parks, Recreation and Conservation Department ........................................................................................................................................ 262
    Planning and Growth Management Department........................................................................................................................................... 264
    Procurement Services Department............................................................................................................................................................... 266


                                                                                              Page 12
                                                                                        TABLE OF CONTENTS

       Public Safety Department ............................................................................................................................................................................. 268
       Public Works Department ............................................................................................................................................................................. 270
       Real Estate Department ............................................................................................................................................................................... 272
       Security Services Agency ............................................................................................................................................................................. 274
       Solid Waste Management Department......................................................................................................................................................... 276
       Water Resource Services Department ......................................................................................................................................................... 278
       Water Resources Team................................................................................................................................................................................ 280
       BOCC Judicial Services Costs...................................................................................................................................................................... 282
       Clerk of the Circuit Court .............................................................................................................................................................................. 284
       Property Appraiser........................................................................................................................................................................................ 286
       Public Defender ............................................................................................................................................................................................ 288
       Sheriff ........................................................................................................................................................................................................... 290
       State Attorney Part I ..................................................................................................................................................................................... 292
       State Attorney Part II (Victim Assistance)..................................................................................................................................................... 294
       Supervisor of Elections ................................................................................................................................................................................. 296
       Tax Collector................................................................................................................................................................................................. 298
       Value Adjustment Board ............................................................................................................................................................................... 300
       Judicial Branch (Administrative Office Of Courts)......................................................................................................................................... 320
       Guardian Ad Litem........................................................................................................................................................................................ 304
       Charter Review Board .................................................................................................................................................................................. 306
       Civil Service Board ....................................................................................................................................................................................... 308
       Environmental Protection Commission......................................................................................................................................................... 310
       Law Library Board......................................................................................................................................................................................... 312
       Legislative Delegation................................................................................................................................................................................... 314
       Metropolitan Planning Organization.............................................................................................................................................................. 316
       Planning Commission ................................................................................................................................................................................... 318
       Soil and Water Conservation Board ............................................................................................................................................................. 320
       Capital Improvement Program Projects........................................................................................................................................................ 322
       Debt Service Accounts ................................................................................................................................................................................. 324
       Governmental Agencies ............................................................................................................................................................................... 325
       Major Maintenance and Repair..................................................................................................................................................................... 328
       Non-Departmental Allotments....................................................................................................................................................................... 330
       Nonprofit Organizations ................................................................................................................................................................................ 333
       Reserves and Refunds ................................................................................................................................................................................. 339
       Interfund Transfers ....................................................................................................................................................................................... 347

CAPITAL BUDGET
Capital Budget Narrative....................................................................................................................................................................................... 357
Capital Budget ...................................................................................................................................................................................................... 373
Major Repairs, Replacements, Renovations and Non-Routine Maintenance Program--FY 08 and FY 09 Project List ....................................... 381

SUPPLEMENTAL INFORMATION
Additional Services/Measures .............................................................................................................................................................................. 387
Glossary of Key Terms ......................................................................................................................................................................................... 436




                                                                                                          Page 13
Page 14
     County Administrator’s
Recommended Biennial Budget
        for FY 08 and FY 09




                              Executive Summary
Page 16
                                                INTRODUCTION



As a result of a policy adopted in 1995 by the Board of       formance measures. The second page of an individ-
County Commissioners, the County now has a two-               ual organization’s budget shows its summary budget,
year (biennial) budget process. As part of this proc-         a comparison of funded positions for the previous four
ess, two separate twelve-month budgets are prepared           years and text explaining changes from year to year.
and approved by the Board of County Commissioners             Finally, this section also includes detailed information
in odd-numbered years. The first year of the biennial         on reserve balances, non-departmental allotments,
budget is adopted as the FY 08 budget as required by          contracts with non-profit organizations and a list of
State Statute. At the same time, the Board of County          interfund transfers.
Commissioners also approves a budget for the second
year, the planned FY 09 budget. Then, in the year             The third section, the Capital Budget, contains infor-
2008, the planned FY 09 budget is reviewed by staff           mation about the County’s adopted capital program for
and the Board during the budget update process. This          FY 08. It contains a narrative describing the capital
review allows the County to make the necessary ad-            budget highlights as well as summaries showing pro-
justments to revenues and expenditures in order to            jects to be started in FY 08.
accommodate needs that have arisen since the
planned budget was prepared in 2007. The Board                The fourth section, Supplemental Information, contains
then adopts a budget for FY 09 according to proce-            additional performance measures for organizations
dures outlined by State statute.                              and departments, a glossary and an index of depart-
                                                              ments.
This book contains the County Administrator’s Rec-
ommended Biennial Budget for FY 08 and FY 09. It              A second book, called the County Administrator‘s
has four sections: Executive Summary; Operations              Recommended Capital Improvement Program FY
and Funding Guide; Capital Budget, and Supplemental           08 - FY 13, presents the capital improvement program
Information. Financial schedules throughout this book         through FY 13. This book includes detailed informa-
include multi-year information for comparison.                tion about each project in the capital budget and the
                                                              capital improvement program for the next six years.
The first section, the Executive Summary, contains
information about the process of adopting the budget;         Persons interested in reviewing any materials compris-
a summary table reflecting funded positions and               ing the County Administrator’s Recommended Bi-
funded full-time equivalent positions; summary tables         ennial Budget for FY 08 and FY 09 and the County
of the debt, capital, and department budgets; and in-         Administrator‘s Recommended Capital Improve-
formation on property taxes, millages, and major              ment Program FY 08 - FY 13 at any level of detail are
county revenues. It also includes the County Adminis-         encouraged to contact the Hillsborough County Man-
trator’s budget message, a discussion of major County         agement and Budget Department at (813) 272-5890.
revenues, and data and an analysis of economic indi-          The Management and Budget Department's mailing
cators for Hillsborough County. Information is also           address is: Management and Budget Department,
presented on the budget by citizen program.                   26th Floor, P.O. Box 1110; Tampa, Florida 33601.
                                                              The Department is located at: 601 East Kennedy
The second section, called the Operations and Fund-           Blvd., County Center, 26th Floor, Tampa, Florida
ing Guide, contains more detailed information such as         33602.
schedules showing the budget by fund as well as de-
tailed information about the various budgetary funds          A compact disk containing both volumes can be ob-
and their funding levels. It also includes information        tained by writing to the Management and Budget De-
on appropriations for the operations of County de-            partment at the above address or calling the depart-
partments, commissions, and boards funded through             ment’s phone number. Information from both books is
the Board of County Commissioners. Each depart-               also available through links on the County's website,
ment or organization budget includes a page with the          www.hillsboroughcounty.org.
organization’s mission statement, objectives and per-




                                                    Page 17
                             COUNTY ADMINISTRATOR’S BUDGET MESSAGE


Members of the Board of County Commissioners:

I present to you the County Administrator’s Recommended Biennial Budget for Fiscal
Year 2008 (FY 08) and Fiscal Year 2009 (FY 09). Fiscal Year 2008 begins October 1,
2007 and FY 09 begins October 1, 2008. This represents the seventh biennial budget
for the Board of County Commissioners (Board). Under a biennial process, the Board
simultaneously develops detailed budgets for two separate years. In September, the
Board will adopt the FY 08 budget and approve a planned budget for FY 09. The
intent of a biennial budget process is to focus implementation of major policy decisions
in the first year or “on-year” of the two year cycle and demonstrate their sustainability
in a balanced second year’s budget. The capital budget component of this biennial
budget reflects the first two years of a six-year capital improvement plan or “CIP.” The
relationship between the budget and the CIP has additional significance in this budget
as I will outline later in that the future maintenance and operating costs of many capital projects became a prime con-
sideration this year as we contemplated the impacts of property tax reform in Florida.

                                The Challenge of Property Tax Reform
Last year as we completed the update process for FY 07 – the second year of the biennial budget for FY 06 and FY
07 – we heard a new concern at budget public hearings: taxpayers concerned not about the need for additional ser-
vices but concerned about rapid increases in the value of their non-homestead property. While there were less than
twenty-five speakers at each of our September hearings, the frustration of those who spoke was clear. While Save
Our Homes shields homestead property owners from rapid increase in taxable values until a home is sold, the owners
of investment and commercial property have no limitations on their taxes. The impact of Save Our Homes has accel-
erated in recent years to account for more than $20 billion in Hillsborough County exemptions. While the Board un-
derstood the concern of taxpayers impacted by rising values, any millage relief for those taxpayers would have come
at a heavy cost to County services because it would have also lowered taxes for homestead property that was con-
strained to a maximum 3 percent increase in taxable value under Save Our Homes. The Save Our Homes Amend-
ment had both created inequities in taxation and effectively prevented local taxing authorities from addressing those
inequities.

The Board lowered the Countywide tax rate for FY 07 by almost 6/10ths of a mill – the largest reduction in at least the
past two decades and possibly the largest annual millage reduction in the County’s history. Still, that reduction was
inadequate to address many non-homestead property owners’ concerns. The Board additionally adopted a spending
cap for future budgets.

Property tax reform is not a new concept. States began phasing out their reliance on property taxes in state budgets
in the early 1900’s and the substitution of sales taxes for property taxes began during the Great Depression as a re-
sult of property tax revolts. Local governments, however, continue to largely depend on property taxes to pay for
most day-to-day services with the exception of those services that can rely entirely on user fees or assessments. The
authority to levy property taxes provides local control of taxation and the level of services provided – otherwise re-
ferred to as home rule.

Both Governor Crist and the Florida Legislature brought forth proposals earlier this year for substantial change in how
local governments in Florida could pay for services. Local governments were not brought to the table to participate in
the discussion. To the contrary, local governments were accused of excessive spending in recent years. Increases in
tax revenue despite millage rate reductions was characterized as “tax increases” by local governments even though
the State of Florida did not characterize increases in its sales tax revenues from one year to the next as tax increases.
No consideration was given to use of other revenues of local governments, to State mandates on local governments
that have been imposed and/or increased by the Legislature in recent years, or to pent-up demand for local services
                                   1
that outpaced population growth. There was also no indication that State lawmakers had researched property tax
reform in other states and its impact on local government services and the changing relationship between state and

1
 For example, Hillsborough County has not only consistently lowered Countywide millage rates for fourteen consecutive years, but
has adopted a lower Communications Services Tax rate than most local governments, not imposed a public services (utility) tax on
electricity, natural gas and water, not imposed franchise fees, and not levied a 5-cent local option motor fuel tax.


                                                             Page 18
                            COUNTY ADMINISTRATOR’S BUDGET MESSAGE


local government in the aftermath of tax reform. One example clearly shows the disconnect between rhetoric and
fact: Colorado imposed property tax reform in the early 1990’s and subsequent analysis in 2000 of impacts on Colo-
rado local governments indicated that the greatest impacts on local government were on law enforcement, fire protec-
tion, health, transportation, and courts. Leaders of Florida’s tax reform ridiculed the suggestion that public safety
would be impacted.

Hillsborough County did not overreact to the proposals of the Legislature like many other governments although it was
clear that the impacts could be severe. Instead, we worked to develop a budget that could be adjusted to alternative
levels of property tax revenue. We held off on a hiring freeze until it was clear that the Legislature would meet in spe-
cial session to ensure a reduction in local governments’ property tax revenue in FY 08. As we considered the potential
impacts it was clear that the suggestion to exclude public safety from cuts would unreasonably damage other key
programs – particularly at higher levels of cutback. The reason is simple: public safety accounts for a substantial por-
tion of County expenditures from general revenue, and property tax accounts for an overwhelming share of general
revenue. In the current year, FY 07, the County budget in the two major tax funds is funded with $1 billion of recurring
revenue (i.e., excluding one-time sources). Of that, over 80 percent or $806 million comes from property taxes. In
comparison, public safety uses $480 million of the $1 billion in revenue, leaving just $554 million for all other pro-
grams. The original House proposal would have cut $197 million in those two funds, plus $20 million more in the third
area reliant on property taxes, library services, for a total of $217 million. To expect to cut up to $197 million out of
$554 million in non-public safety programs would be devastating to a variety of essential services. In the meantime,
we have developed a biennial budget in which public safety spending is up in FY 08 and again in FY 09.


                          Strategies in Developing the Biennial Budget
The Importance of Efficiencies – As we began to prepare our seventh biennial budget, Governor Crist and leaders
in the Florida Legislature initiated a “tax revolt” against local government property taxes. Issues of portability for the
“Save Our Homes” exemption enjoyed by homestead residential property owners and rising property taxes on non-
homestead residential property and on commercial property resulting from the inequities created by Save Our Homes
led to a flurry of proposals to limit property tax revenue for cities and counties. In our process we had already initiated
another search for efficiencies which was opportune considering the legislative actions. Efficiencies have been de-
fined as lowering existing expenditures without noticeable impact on services. In the past biennial budget, we cap-
tured $17 million in efficiencies as part of the budget process. For budget purposes, we contrast that with opportuni-
ties to expand service quality or quantity with new investment of dollars. We have previously looked to efficiencies
because it is the right way to control costs. It took on added importance in this process. As we approached efficien-
cies for FY 08 and FY 09, we found two areas (Parks, Recreation and Conservation, and Library Services) where we
could cuts costs through the reduction of part-time positions. These areas ultimately accounted for the majority of po-
sition reductions in the budget – not due to service reduction but as efficient means of lowering costs. We continue to
assess other opportunities for efficiencies and, as I will explain later, we plan to assess management structure and
certain support service areas for streamlining opportunities.

Slowing the Growth of Government – We recognized the need to focus on slowing the growth in our budget that
results from new facilities – e.g., parks and recreation facilities, fire stations, and libraries. Regardless of whether we
already have funds to construct new facilities, the operating and maintenance costs that follow compete against exist-
ing programs and facilities for funding. That decision was difficult: we have faced constant pressure to open facilities
to meet the requirements of both a growing population and heavy usage of athletic complexes and libraries. In the
case of fire stations, the Board had previously earmarked a portion of our Communications Services Tax to build and
equip fire stations in an effort to improve response time in addition to serving our growing unincorporated population.
The operational requirements are significant – costing about as much each year to operate a fire station as it took to
build and equip it. The Sheriff took a hard look at new jail facilities and deferred staffing up even though the facilities
will be completed. That deferral is substantial: we anticipated a phased in cost beginning in FY 08 that would rise to
$16.8 million annually by FY 09.

At this time, we cannot presume that these facilities will eventually be built and operated. We need to slow areas of
expansion until we know how we can absorb all phases of tax reform. Operating new facilities should not force clo-
sure of other existing facilities. We hope that after we transition to a new basis for funding County services that we will
establish timelines for each type of facility and absorb those costs over a more extended timeline than previously
planned.


                                                      Page 19
                            COUNTY ADMINISTRATOR’S BUDGET MESSAGE



Zero-Base Budgeting – The County has long employed a zero-base budget process. While this type of process can
be criticized as paper-intensive, it provides a full range of service and funding level options for the variety of programs
and services that comprise the County’s budget. As a side note, it is interesting to find that many other jurisdictions
have quickly moved in the face of property tax reform to characterize their processes as zero base budgeting. As the
name implies, our process requires each department and agency to prioritize and build their budgets from the ground
up – from a zero funding level. This process worked well in the early 1990’s when the County last faced a financial
situation similar in scope as a result of declining property values. The current situation reflects a run-up of values that
could not be easily addressed by local governments given the large amount of homestead property that was largely
insulated against higher taxes.

The Board of County Commissioners had not been derelict by any means in addressing the unusually strong growth
in property tax revenue resulting from increasing values. The Board cut countywide millage in each of the past four-
teen years with the largest reduction this past year. The reduction, almost 6 tenths of a mill, brought the fourteen-year
total reduction to 1.58 mills for a current savings of $158 for each $100,000 of taxable value. That equates to annual
savings of $237 for a residential property with a taxable value (after exemptions) of $150,000. For a family with $1
million in business property, the annual savings from those accumulated millage reductions would be $1,580. Finally,
for a “big box” retailer with an $8.4 million property value, the annual savings would be $13,272. The Board has taken
other actions in recent years to assist local residents with their property tax burden: The County has instituted a
$25,000 senior homestead exemption for low-income senior households throughout the County and a grant of up to
$1,500 for those unincorporated homeowners serving in a war zone (and for dependents of those who die serving in a
war zone). Earlier this year, the Board took a bold step in adopting a spending cap policy that limits the annual growth
in the budget I recommend as the County’s budget officer. That policy applies to the two major operating funds that
rely on property tax revenue: One fund is for countywide services. The second fund is for municipal-type services
provided to the large portion of our County population who live in the unincorporated area that comprises about 90
percent of the County’s land area. Had the Florida Legislature not interfered in the County’s budget process, we have
calculated that the Board’s recent spending cap policy would have resulted in a minimum of $13.3 million in cuts to
County spending in FY 08 -- $11.5 million in the Countywide General Fund and an added $1.8 million in the Unincor-
porated Area General Fund.

The Role of Constitutional Officers in Slowing the Growth of the Budget – Constitutional Officers enjoy by law
some independence in how they prepare and present their budgets. The Sheriff, the Clerk of the Circuit Court, the
Supervisor of Elections, the Property Appraiser, and the Tax Collector operate under specific guidelines within Florida
Statutes. Each Constitutional Officer took the changing financial environment into consideration in developing a
budget for the upcoming years. There are resulting differences in how they prioritized position cuts versus employee
pay. The Sheriff significantly slowed growth in the Sheriff’s budget for FY 08 even while continuing a commitment to
add more than sixty law enforcement deputies per year and meet the needs of new courtrooms. The Clerk of the Cir-
cuit Court chose to forgo employee pay increases in FY 08 rather than cut filled positions. I respect her decision and
recognize that it, in part, helps balance the portion of the Clerk’s budget funded with State court fees. I cannot
recommend that approach for County Administration employees because it creates disparities with other employers
and it penalizes those we need motivated to provide quality services even in the face of tax reform. The Supervisor of
Elections, Property Appraiser and Tax Collector also sought to slow growth in their budgets.

Linkage to the Strategic Plan – Consistent with the biennial budget adopted last year, this budget continues imple-
mentation of the County’s Strategic Plan through explicit linkages of departmental expenditures and performance
measures to measurable objectives tied to Strategic Plan goals. The Board enacts policy through the budget and the
linkage of the budget to the Board’s short-term and long-term priorities is a critical step in implementing Strategic Plan
priorities. Staff will assess whether the impacts of tax reform will require reconsideration of objectives which require
funding.

Duplication – While we looked for potential reductions in all program areas funded with property taxes and other
general revenue, we took particular interest in areas of duplication. We are not done with our analysis but some ar-
eas have been identified for reduction. We have recommended a 10 percent cut in the Environmental Protection
Commission (EPC) to eliminate duplication with both the Florida Department of Environmental Protection and the
Southwest Florida Water Management District. We also have recommended a 10 percent cut in the Planning Com-
mission to eliminate duplication with the County’s Planning and Growth Management Department and municipal plan-
ning departments. In each case, we cannot afford to continue having local taxpayers pay twice for services and we


                                                           Page 20
                           COUNTY ADMINISTRATOR’S BUDGET MESSAGE


expect that these two agencies will focus the budget reductions in the areas of overlap. We have not made these rec-
ommendations without applying similar focus on County departments. The Planning and Growth Management De-
partment faces cuts in community based planning, community design, and planning administration. The Water Re-
sources Department has been paying EPC to monitor Tampa Bay Water projects and has Countywide general reve-
nue to evaluate projects. Funding for the Hillsborough Independent Monitoring System (HIMP) has been cut and we
are significantly reducing funding for evaluation of new projects. We need to work closer with entities such as Tampa
Bay Water so that we don’t have to have County residents pay twice for responsible government. We also recom-
mend a 10 percent cut in consumer protection services, which duplicate some activities of the Florida Department of
Agriculture and Consumer Services and the Florida Attorney General.

Outside Agencies – We considered the variety of external nonprofit organizations funded with County general reve-
nue and varied the recommendations for funding based on several considerations. Most organizations faced reduc-
tions. In the discretionary funding allocated through the competitive request for applications (RFA) process, priority
was given to programs that directly provide basic human services. The second highest priority was given to programs
that enable self sufficiency. The lowest priority was given to programs that enhance the quality of life – not that they
aren’t important, but we considered them the most reasonable to cut back during a period of tight funding. In some
cases, we recommended against continued funding of programs. Reductions are in order for nonprofits which have
the ability to raise funds through other means – an alternative not available to most County departments faced with
cutbacks to existing programs. We expect that many of these organizations will appear and request additional consid-
eration. Any such consideration should be balanced against the expectation that further reduction in County tax reve-
nue would occur in FY 09 if either the proposed Constitutional amendment is approved by voters or, in the absence of
that approval, the Florida Legislature acts to make added statutory changes to expand on this year’s actions. Full
organization-by-organization detail may be found in the nonprofit organizations section of the budget document.


                 Overview of the Budget – a AAA-Rated Financial Status
The County continues to have a strong overall financial condition. In December, we received our first AAA bond rating
for general obligation debt from Standard and Poor’s.

 “We believe the county’s strong management is well equipped to identify potential risk factors. In the
 past, management has been proactive in addressing revenue and expenditure fluctuations.”
                                                                                     S&P credit analyst John Sugden


Tax reform in Florida presents a new challenge. Unlike past fluctuations in property taxes and other revenues, the
impact of recent legislative changes and the impact of the proposed amendment to the Florida Constitution in January
2008 result in permanent changes in how we can pay for many of our existing County services and for a portion of our
infrastructure needs. Recent legislative change requires that we lower our three operating millage rates in FY 08 by a
combined amount of just under 1.5 mills – close to the total 1.58 mills we lowered Countywide millage rates over the
past fourteen consecutive years. The proposed Constitutional amendment, allowing a “super-homstead exemption” is
not factored into this budget. It would substantially reduce our tax base if the State is correct in assessing that 81.1
percent of Hillsborough County homeowners would switch to a new homestead exemption. The new exemption will
phase out the current $25,000 homestead exemption and limits on increases in taxable value due to the earlier Con-
stitutional amendment known as Save Our Homes. The County’s assessment of the new homestead exemption is
that if everyone who would immediately benefit by even a small amount switches, the additional loss of County reve-
nue would be in the range of up to $101.5 million in FY 09.

In the areas affected by tax reform, we have changed the course of future budgets to meet the legislative require-
ments. We do not presume policy direction before it is approved, but we have taken preliminary steps to address the
consequences of Constitutional change by slowing the growth of expenditures in FY 09 below that of revenues in the
two major property tax-funded areas of the budget. Doing that allows us to set aside a total of $30 million in recurring
FY 09 revenue in a reserve for budget reduction. Countywide, a $10.0 million reserve covers about one-sixth of a po-
tential loss of up to $60.5 million in revenue. In the Unincorporated Area General Fund, a $20.0 million reserve in FY



                                                     Page 21
                           COUNTY ADMINISTRATOR’S BUDGET MESSAGE


09 covers more than one-half of a potential loss of up to $34.8 million from the Constitutional amendment. Reserves
in the library services fund would cover the potential loss of up to $6.1 million.

Expenditures and Other Uses Reflected in the Biennial Budget - Overall, the Recommended FY 08 budget totals
$3.68 billion – down 3.7 percent from $3.82 billion in FY 07. The FY 09 Planned Budget is $3.82 billion, up 3.8 per-
cent from FY 08.

Operating Budget – The largest share of those totals reflects funding for day-to-day operations of County government,
which amounts to $1.72 billion in FY 08, up 3.1 percent from $1.67 billion in FY 07. The operating budget for FY 09
will be $1.79 billion, an increase of 3.8 percent from FY 08.

It is important to recognize that even in a period of property tax reform, there are other areas of County services
largely unimpacted by tax reform and subject to other factors. The single largest organizational increase in FY 08 was
in the budget for County Administrator departments, which increased $37.3 million or 4.1 percent. The increase,
however, was based on growth in programs not reliant on property taxes. More than two-thirds of the increase is at-
tributable to two departments that operate within enterprise funds that are self-sufficient through the revenues they
raise – the Solid Waste Management Department and the Water Resource Services Department. These depart-
ments’ budgets increased by a combined $26.2 million in FY 08, an increase of 12.1 percent. Both departments have
significant pass-through costs embedded within their budgets– the cost of privately contracted residential waste col-
lection costs in the Solid Waste Management Department and the cost of bulk water purchased from Tampa Bay Wa-
ter in the Water Resource Services Department. In FY 09, these departments’ costs increase only $4.4 million or 1.8
percent. Water Resource Services has a major capital expansion plan under way with associated operational re-
quirements that result in significant growth in staffing. Demand for these facilities is driven by new utility customers.

Another factor in the increase within County Administration was an increase in expenditures in the indigent care
health program operated by Health and Social Services Department. The Department’s overall budget increases by
$15.4 million in FY 08 and another $6.9 million in FY 09. Offsetting much of that increase is a reduction in the Plan-
ning and Growth Management Department budget of $9.7 million. About $2 million of that reduction reflects cuts in
operations funded with unincorporated property taxes and other general revenues. The largest portion reflects sharp
cutbacks in building services – a self-sufficient program reliant on building permit fees. Permitting activity has
dropped off and reserves were substantially depleted this year as the impacted industry resisted fee increases to sus-
tain current service levels. Staffing cutbacks in FY 08 can be revisited if building permit activity picks up. In the mean
time, although they account for a large share of position cuts, the cuts have nothing to do with tax reform.

While the Sheriff’s budget increased by a modest 3.3 percent from FY 07 to FY 08, it is such a large component of the
budget that it still amounted to an $11.6 million increase. The increase builds to 6.4 percent in FY 09, a $23.2 million
increase. The Sheriff has deferred staffing requirements for a new 256-bed lockdown facility and for new facilities to
house an added 512 inmates by keeping some jail space vacant in the near term. The anticipated annual cost of op-
erating expanded facilities is $16.8 million.

Large one-time expenditures in the Clerk of the Circuit Court budget in FY 07 for technology systems and the Super-
visor of Elections budget in FY 08 for new voting equipment and associated costs make year-to-year comparisons
more difficult. Each of these Constitutional officers’ budgets is heavily reliant on property taxes and other general
revenues.

Capital Budget and Debt – Annual funding for capital projects will be $337.7 million in FY 08, down $40.7 million or
10.8 percent from $378.4 million in FY 07. Capital projects funding drops an additional $67.5 million or 20.0 percent
in FY 09. The reduction is more than accounted for by a reduction in the water and wastewater program from an un-
usually large level in FY 07. Spending is up in the fire program as the County commits to strengthening existing fire
stations and in the solid waste, stormwater, and transportation programs. In each case, the expansion reflects pro-
grams funded with revenues other than property taxes. Other programs within the capital budget that are reduced
from FY 07 funding levels are government facilities and parks. These areas are more heavily reliant on property tax
funding and subject to deferral as a result of tax reform. Debt requirements amount to $112.1 million in FY 08, down
$75.9 million or 40.4 percent from $188.0 million in FY 07. Debt decreases an added $9.4 million or 8.4 percent from
FY 08 to FY 09.


                                                          Page 22
                               COUNTY ADMINISTRATOR’S BUDGET MESSAGE



Other, Non-expenditure Uses – Two components of the budget do not reflect expenditures: reserves and transfers.
Reserves address a wide range of needs, including backstopping County debt, insulating against unexpected catas-
trophe, and accumulating funds to meet the timing requirements for future capital projects. Reserves amount to
$568.8 million in FY 08, down $123.4 million or 17.8 percent from $692.2 million in FY 07. They rebound in FY 09,
rising $279.7 million or 49.2 percent. The drastic swings reflect adjustment to the County’s commercial paper credit
capacity. There is a $207.3 million reduction in the program in FY 08 that offsets an equal amount of reserves in
other funds. There is no adjustment to the commercial paper capacity in FY 09, so the reserves in other funds are not
offset in FY 09 the way they are in FY 08. (On the revenue/sources side of the budget, these changes show up in the
category titled “other non-revenues,” which is driven down in FY 08 before rebounding in FY 09.)

In the County’s General Fund, reserves increase $9.6 million in FY 08 from $125.6 million in FY 07 to $135.2 million in
FY 08 – a 7.7% increase. The increase is more than accounted for by two factors: first, a $4.7 million increase in sta-
bilization reserves in accordance with BOCC Policy 03.02.02.22 to equal 5 percent of expenditures in the most recent
                        2
audited year (FY 06). Second, a $5.3 million increase in contingency reserves based on adjustments earlier this
year. General Fund reserves account for 12.2 percent of the General Fund in FY 08. In FY 09, reserves increase
$30.3 million in the General Fund -- $30 million of which reflects the slowing of expenditures in FY 09 to below ex-
pected revenue growth. A $30 million reserve for budget reduction facilitates meeting a good portion of potential reve-
nue loss in FY 09 if a Constitutional amendment is approved by Florida voters in January 2008. The balance of the
reduction necessary to rebalance the FY 09 budget to available revenue would be selected from the list of potential
budget reductions provided at the Board’s request on June 1, 2007 in anticipation of legislative tax reform.

Governmental accounting standards require tracking dollars as they are moved within the fund structure that com-
prises the budget. The impact of these transfers amounts to $940.6 million in FY 08, up $46.4 million or 5.2 percent
from $894.2 million in FY 07. Other than tracking subsidies within and between funds, there is no significance to the
overall amount of transfers – other than that they inflate the bottom line of the budget, resulting in a budget total that
tends to be referenced by the media for its sheer size.

Revenues and Other Sources Reflected in the Biennial Budget - On the revenue side, taxes account for $1.1 bil-
lion in FY 08, of which $803.2 million, including delinquent taxes, comes from property taxes—the County’s largest
single source of revenue, accounting for 38.8 percent of all revenue. Due to property tax reform, the FY 08 budget
                                                                                      3
reflects a decrease of property (“ad valorem”) taxes of $11.8 million, or 1.5 percent. That does not show the full im-
pact of tax reform. In the absence of constraints on property taxes, the County would have received $109.0 million
more tax revenue from FY 07 to FY 08. Under the new rollback calculation, property tax revenue will grow by $48.9
million from FY 08 to FY 09, or 6.2 percent.

Other locally levied taxes account for another $315.1 million of revenue in FY 08 and $332.1 million in FY 09– primar-
ily two ½ percent sales taxes (one for indigent medical care and the other for infrastructure – the Community Invest-
ment Tax). Each of these local sales taxes is estimated to generate $115.2 million in FY 08 and $122.2 million in FY
09. Sales tax collections have slowed in FY 07 and that slowdown is projected to continue into FY 08.



2
   Stabilization reserves provide a critical safeguard against revenue losses or unexpected cost increases within existing programs
that may occur during a fiscal year. The value of this ‘best practice” is evident in considering that the State of Florida had to advise
State agencies to enact a 4 percent budget cut and prepare for as much as a 10 percent cut literally at the start of the State fiscal
year in July. The cuts came as a result of lowered estimates of sales tax revenue for the fiscal year after adoption of the budget. A
stabilization reserve would have insulated against the need for such drastic action during a fiscal year – buying time for a better
assessment of priorities and options.
3
   Part of the confusion over legislative changes and the property tax “rollback” is the perception that local governments’ property
tax revenue would be cut by between 3 percent and 9 percent. The rollback calculation allows growth in revenue from new con-
struction that occurred in the past year and from a new adjustment for community redevelopment areas. The calculation then re-
duces revenue by a percentage which, in Hillsborough County’s case is 5 percent. As a result, the decline in revenue from FY 07 to
FY 08 is less than the 5 percent adjustment. To illustrate, Hillsborough County receives $30.6 million in revenue due to new con-
struction plus another $1.6 million for growth in community redevelopment areas, then loses $40.1 million due to the 5 percent leg-
islative adjustment factor. The remaining $3.6 million loss of revenue from FY 07 to FY 08 reflects the impact of adjustments dur-
ing FY 07 by the Value Adjustment Board.


                                                            Page 23
                           COUNTY ADMINISTRATOR’S BUDGET MESSAGE


The category "other taxes" also reflects the local component of the 4 percent communications services tax, the 5 per-
cent tourist tax and the 7 cents of locally set gasoline taxes. Detail on the performance of individual revenues that
collectively account for more than three-quarters of all County revenue can be found in a revenue section in the
budget document.

Federal and State-shared grants and other revenues will account for $242.4 million in FY 08 – down slightly from
$243.9 million in FY 07. These revenues, which account for 11.7 percent of total revenue in FY 08, will increase by
about 2.5 percent in FY 09 to $248.4 million.

User fees (also known as “charges for services”) account for $531.6 million in FY 08 – up $37.8 million or 7.7 percent.
There is a further increase in FY 09 of $34.0 million or 6.4 percent. The largest sources of fees are water and waste-
water service fees, solid waste disposal fees, and internal billings including insurance premiums, administrative cost
recovery, and fleet charges. Each of these areas represents services that are operated much like private businesses
and the accounting for these “proprietary funds” follows more closely that of the private sector than other governmen-
tal operations. Added customers and/or changing consumption patterns impact the growth in revenue from year to
year as costs are passed through in rates and assessments. The budget reflects residential assessment increases
for unincorporated residential solid waste customers.

As introduced previously, the overall reduction in the budget in FY 08 reflects changes in the commercial paper pro-
gram and the impact shows up in revenue/sources side of the budget in the category “other non-revenues.”

    Programmatic Changes in the Budget Unrelated to Property Tax Reform
The biennial budget reflects a large number of services, many of which are unrelated to the issue of tax reform that
has captured most of the attention surrounding this budget process. Some of the key changes reflected in this budget
unrelated to tax reform are:

•   Operating funds are budgeted for two Aging Services facilities under construction that will open without new staff-
    ing. The Riverview Terrace Senior Center will replace rental space currently used for programs. The Westgate
    Senior Center was planned as an expansion but will be used to relocate existing programs from other Aging Ser-
    vices locations;
•   An efficiency is implemented to fund a data management system in Aging Services Department in place of two
    staff positions;
•   Two staff funded by the grants in the Affordable Housing Office are added to provide additional monitoring and
    financial assistance;
•   Funding for Children’s Services grants is transferred from the Countywide General Operating Fund to the Inter-
    governmental Grant Fund as recommended by the County’s external financial audit;
•   Four additional Head Start Center staff are added to accommodate for a cancelled non-profit contract site;
•   Funding for 9-1-1 system maintenance contract is budgeted in the Emergency Dispatch Center;
•   Two additional digital communications dispatchers in Emergency Dispatch are funded from the 911 Emergency
    Telephone System Fund to improve call answer time;
•   Funding from the Tourist Development Tax Trust Fund is added for the update of the Long Range Strategic Plan
    for Tourism Development and strategic planning, for workshops and job fairs, and for a Tourism Project Coordina-
    tor in the Economic Development Department;
•   Funding is added in the Emergency Management Center for stormwater fees paid to the City of Tampa;
•   Funding from the Pollution Recovery Fund is added to allow the Environmental Protection Commission to serve
    as facilitator for an artificial reef special study;
•   Health and Social Services Department funding for the Baker Act Mental Health Program and Florida Healthy
    Kids Program is shifted from the Countywide General Fund to the Indigent Health Care Services Fund;
•   Funding from the Law Library Board Fund is added for the Law Library’s new phone system and for information
    system and WiFi upgrades associated with the move into the old (renovated) courthouse building;
•   Funding is added to the Library Services Department for the Imagination Library Early Literacy Program and for
    seven staff for the Westgate replacement library;
•   Funding to cover an increase in anticipated operating costs associated with the Medical Examiner Department
    new facility;

                                                         Page 24
                            COUNTY ADMINISTRATOR’S BUDGET MESSAGE


•   Funding from the Environmental Restoration Fund is added to provide landscaping for County projects, intergov-
    ernmental projects and public-private partnerships for public benefit;
•   Funding is added in the Parks, Recreation and Conservation Department for the Apollo Beach Restroom and,
    operating costs associated with the Northdale – Lake Park Trail and the Fishhawk Sports Complex;
•   Funding from the ELAPP Site Management and Restoration Fund is added for upland restoration of the Triple
    Creek Greenway, management costs for the north prong of the Alafia River, site management plan for the upper
    Little Manatee River Preserve, and management of newly acquired ELAPP sites;
•   Funding in the Planning and Growth Management Department is added for operating costs associated with the
    proportionate fair share ordinance;
•   Funding in the Public Works Department from the Stormwater Management Fund is added for the lake manage-
    ment program;
•   Funding is added for the biennial countywide aerial mapping project in the Real Estate Department;
•   An efficiency is implemented adding fifteen permanent positions in place of ninety-two temporary positions in Li-
    brary Services;
•   Funding in the Solid Waste Enterprise Fund is added for Southeast Landfill Facility environmental permit and im-
    provements to the Southeast County Waste Tire Facility; and
•   Funding in the Water and Wastewater Utility Enterprise Fund is added for costs associated with new and ex-
    panded facilities, emergency operations and an increase in customers.

In the table following this message, you will find recommended budget reduction plan in response to State property
tax reform.


                                       Reduction in Force Process

One of the most difficult challenges for an employer is to face a large-scale reduction of positions where many are
filled. We approached this process with sensitivity to the impact that layoffs create – not only to the affected employ-
ees and their families but also for those who remain and pick up additional responsibilities with the uncertainty of
whether there will be more layoffs in the future. We had updated the policy and procedures that County Administra-
tion would use in a layoff process just this past April. The update was structured to best address limited scale de-
partmental reorganizations, not organization-wide changes. We revisited the policy and procedures so that it could
address a cross-organizational layoff process and the revision was completed in time to be used as we go forward
with the necessary task of identifying seniority and other factors that determine which employees would be laid off.

Many of the positions recommended for elimination in this budget are part-time positions and they are largely associ-
ated with departmental efficiency suggestions, not a requirement of tax reform. Some of the positions “eliminated” in
the listing of cuts are planned positions for new facilities (primarily parks, a fire station and a senior center) that were
included in our budget forecast (the 5-year Proforma presented in February) but are deferred along with the comple-
tion of facilities or will simply not be created to expand programs at new facilities. A large number of the full-time posi-
tions being eliminated are in the Planning and Growth Management Department’s Building Services Division, as pre-
viously noted. They reflect the slowdown of housing construction, not tax reform. It is difficult to identify precisely how
many positions will be subject to layoff until we have an opportunity to match the employees in impacted employees
with existing vacancies for which they are eligible. That process is underway and it is our intent to provide assistance
to displaced employees through placing them where possible within our organization and by providing assistance to
those who will seek employment elsewhere.



                                                    Conclusion
Consistent with Goal One of your Strategic Plan, this budget continues our commitment to “ensure that Hillsborough
County is financially strong enough to influence its destiny by applying efficient and/or effective policies and prac-
tices.” This budget reflects a material reduction – the largest on record in the Countywide operating millage – continu-
ing more than a decade of past reductions – while also continuing to be responsive to the needs of our growing com-
munity.


                                                       Page 25
                           COUNTY ADMINISTRATOR’S BUDGET MESSAGE



This has been a particularly challenging budget to develop, given the push in Tallahassee for property tax reform and
the impacts on our schedule and our programs. I look forward to working with the Board during our remaining sched-
ule to finalize a budget that reflects your values within the constraints imposed upon us. If tax reform continues with
passage of the Constitutional amendment in January, I believe we have the tools to implement the changes to the
Planned Budget for FY 09 using a combination of the reserves we set aside and the programmatic priorities we identi-
fied through our zero base budget process.

This budget has implications for a large number of County employees who face a reduction-in-force. Our strong fi-
nancial position has allowed us to temper the need for cuts and we will make a concerted effort to place as many em-
ployees as possible. I believe it is the responsible action to curb spending through selective cuts in lower priority ac-
tivities and programs rather than take interim actions that simply defer the need to act. We have weathered the first
phase of property tax reform with limited impacts on ongoing programs. The next stage of tax reform is likely to have
a more noticeable and damaging impact on our delivery of quality public services.


Respectfully Submitted,




Patricia G. Bean
County Administrator




                                                          Page 26
            HILLSBOROUGH COUNTY BUDGET REDUCTION PLAN

                                                                                                             Full Time
                                                                       FY 08          FY 09       Positions Equivalents
Efficiencies (savings in existing budget w/o service impacts)
Aging Services - Management Information Systems                         $    94,504 $    98,956             2     2.00
Children's Services - Respite Care program savings                           52,918      52,918        -          0.00
Children's Services - cell phone usage savings                                9,923       9,923        -          0.00
Children's Services - Head Start blackberries savings                        22,992      22,992        -          0.00
Children's Services - Head Start fleet maintenance cost savings              19,655      19,215        -          0.00
Children's Services - space rental savings                                   80,399      80,399        -          0.00
Children's Services - Head Start - Savings from contracted site closing      41,676      42,301        -          0.00
Communications - employee e-newsletter                                       14,400      15,264        -          0.00
Community Liaisons - operating expenses                                       1,890       1,890        -          0.00
Consumer Protection & Prof. Responsibility - operating expenses               4,690       4,690        -          0.00
Cooperative Extension - air conditioning savings                              8,183       8,510        -          0.00
Cooperative Extension - newsletter labels                                       511         511        -          0.00
County Administrator - reduction in operating expenses                       30,999      24,263        -          0.00
Debt Management - debt issuance savings (non-departmental)                   30,000      30,000        -          0.00
Guardian Ad Litem - shift costs to private funding                           18,000      18,000        -          0.00
HIPPA Compliance - consultant savings                                           -        51,360        -          0.00
HSS - Sunshine Line use of 1-day HARTline passes                            400,000     400,000        -          0.00
Information and Technology Services - travel and training                    61,376      59,859        -          0.00
Legislative Delegation - reduction in operating expenses                      5,820       5,820        -          0.00
Library Services - materials vendor consolidation                           100,916     106,832        -          0.00
Library Services - maintain current operating hours-Seffner-Mango               -       121,854        -          0.00
Library Services - alternative to frame relay technology                     11,000      13,000        -          0.00
Library Services - staffing cost reductions                                   4,726      19,956        -          0.00
Library Services - software transition: Synetics to Content Café             11,629      11,629        -          0.00
Library Services - cut security services guards and deputies                465,888     465,888        -          0.00
Library Services - cut telecommunications services                           37,497      37,497        -          0.00
Library Services - material management positions                            441,457     452,368            92    43.24
Management and Budget - capital program administration                       78,142      82,206             1     1.00
Neighborhood Relations - consolidate gov't leadership classes                 5,115       5,115        -          0.00
Parks, Rec and Conservation - contracting umpires                            75,000      75,000        128        6.40
Parks, Rec and Conservation - athletics maintenance contract              1,001,177   1,045,229          21      21.00
Procurement Services - WebProcure savings                                    25,200      25,200        -          0.00
Public Works - fleet reduction and culvert repairs                           32,174      32,174        -          0.00
Real Estate - public art clerical duties                                     11,982      12,304        -          0.00
Total efficiencies                                                      $ 3,199,839 $ 3,453,123        244       73.64
             HILLSBOROUGH COUNTY BUDGET REDUCTION PLAN

                                                                                                              Full Time
                                                                            FY 08       FY 09      Positions Equivalents
Organization-Wide and Non-Departmental Cuts
Reduce salary increases 30% (estimate)                                   $ 1,725,000 $ 3,930,000        -          0.00
Reduce eligibility for reappropriation of equipment funding                   50,000      50,000        -          0.00
Reduce County evaluation of Tampa Bay Water projects                         200,000     200,000        -          0.00
Eliminate new public awareness programs                                      500,000     500,000        -          0.00
Eliminate Operation Cleanup including code enforcement                       107,137     109,896             1     1.00
Eliminate funding to cover unanticipated Article V costs                     100,000     100,000        -          0.00
Cut non-profit agency funding by an average of 25%                         2,908,815   2,908,815        -          0.00
Reduce funding for Commission on the Status of Women                           5,000       5,000        -          0.00
Reduce funding for employee suggestion program                               150,000     150,000        -          0.00
Automatic reduction of Tax Collector commissions (estimated)               2,286,400   2,423,577        -          0.00
Millage-induced reduction in Tax Increment Financing Payments              1,920,264   2,034,347        -          0.00
Prior Millage Reduction Fund Actions
Savings from previously cancelled contract with Urban League                 97,512       97,512        -          0.00
Savings from eliminating the rental housing inspection program              299,900      304,696             6     6.00
Affordable Housing
Reduce expanded funding of affordable housing programs                     1,369,000   1,369,000        -          0.00
Aging Services
Cut Section Manager from RSVP Program                                        34,607       36,510             1     1.00
Cut funding for new Westgate Senior Center staffing                         313,000      660,430            15    15.00
Cut funding used to supplement Aging Services grant match                   750,000      750,000        -          0.00
Animal Services
Eliminate permitting of animal enterprises                                   70,075       73,746             1     1.00
BOCC
Reduce operating budget                                                      35,000       35,000        -          0.00
Children's Services
Cancel FY 07 expansion of Head Start program (180 slots)                   1,005,256   1,034,228            7      7.00
Eliminate Stageworks program at Children's Services campus                    52,600      52,600        -          0.00
Cut Head Start Minibus drivers above Continuation funding                    145,884     153,912            4      4.00
Transfer 15% of child care licensing budget to new State grant funding       221,362     225,736        -          0.00
Reduce in-home child respite care                                            200,000     200,000        -          0.00
Code Enforcement
Reduce code enforcement staffing 5%                                         268,082      277,956            3      3.00
Communications
Eliminate one closed captioner                                               73,016       77,032             1     1.00
Reduce support to quasi-judicial boards                                      65,156       68,491             1     1.00
Community Liaisons
Cut one Criminal Justice management position                                122,123      120,703             1     1.00
Cut the Hispanic liaison support staff                                       77,059       80,214             1     1.00
Cut office support for special liaisons                                      66,470       63,148             1     1.00
             HILLSBOROUGH COUNTY BUDGET REDUCTION PLAN

                                                                                                           Full Time
                                                                        FY 08       FY 09       Positions Equivalents
Constitutional Officers
Reduction in Clerk funding for technology improvements                  7,100,000   7,100,000        -          0.00
Consumer Protection & Professional Responsibility
Reduce 10% of consumer protection services (duplication)                 130,106     137,025              2     2.00
Cooperative Extension
Cut staffing at Ruskin Aquaculture Lab                                    55,995      59,075              1     1.00
County Administrator
Cut temporary assistance during legislative session                       10,065      10,584              2     0.42
Cut Citizens Action Center position                                       35,193      36,642              1     0.50
Cut citizen support position                                              47,891      49,998              1     1.00
Cut HIPAA Compliance Officer position                                    121,125     127,787              1     1.00
County Attorney
Cut County Attorney's services 5%                                        454,330     473,507              3     3.50
Courts
Cut discretionary Court programs                                         345,000     345,000         -          0.00
Debt Management
Cut operating budget                                                       1,000       1,000         -          0.00
Economic Development
Cut business retention program                                            82,772      86,252              1     1.00
Cancel further participation in agriculture incentive program            795,000     795,000         -          0.00
Emergency Dispatch
Cut Emergency Dispatch temporary employees                                 9,839       9,839              2     0.30
Emergency Management
Cut EOC mass casualty medical director contract                           35,000      35,000         -          0.00
Environmental Land Acquisition and Protection
Rollback ELAPP operating millage                                        2,039,133   2,661,608        -          0.00
Fire Rescue
Cancel 10 new fire stations & use all Comm. Svcs. Tax for operations    9,536,000   9,808,000        -          0.00
Cut Volunteer Training Officer                                            108,315     108,091             1     1.00
Cut Public Education part-time staffing                                    75,207      79,759             2     1.00
Cut vacant Fire Medic I positions                                         472,247     493,191             7     7.00
Cut Fire Inspector and Deputy Fire Marshall                               190,587     201,069             2     2.00
Cut Central Brandon Fire Station                                              -     2,092,224            21    21.00
Health and Human Services
Shift discretionary Baker Act cost to indigent health care program      1,028,521   1,028,521        -          0.00
Shift funding of Florida Healthy Kids to indigent health care program     111,401     111,401        -          0.00
Recover indirect costs from indigent health care program                1,500,000   1,500,000        -          0.00
Cut one veterans services officer                                          36,594      51,267             1     1.00
             HILLSBOROUGH COUNTY BUDGET REDUCTION PLAN

                                                                                                              Full Time
                                                                          FY 08        FY 09       Positions Equivalents
Human Resources
Reduce training budget                                                     100,000      100,000         -          0.00
Information and Technology Services
Eliminate funding for unplanned departmental web site enhancements         250,000      250,000         -          0.00
Cut IT productivity improvement program 50%                                889,148      976,841              8     8.00
Cut IT security                                                            560,991      581,996              2     2.00
Internal Performance Auditor
Cut one position                                                            66,238       69,881              1     1.00
Library Services
Cancel construction plans for 7 libraries (future operational savings)   17,136,000   12,873,000        -          0.00
Management and Budget
Cut management services program                                             64,800       68,364              1     1.00
Cut budget assistance program                                               68,746       72,527              2     1.29
Medical Examiner
Reduce Medical Examiner operating expense budget                            50,000       50,000         -          0.00
Neighborhood Relations
Cut Neighborhood Relations Officer                                          70,733      149,247              1     1.00
Other Agencies
Eliminate EPC monitoring of Tampa Bay Water projects (duplication)              -            -               6     5.70
Cut funding of external performance audits                                  100,000      100,000        -          0.00
Eliminate funding for BOCC facilitator                                      100,000      100,000        -          0.00
Cut Victims Assistance funding 10% (est)                                    274,450      288,721             5     5.00
Cut Planning Commission funding 10%                                         678,559      696,553     TBD         TBD
Cut EPC by a total of 10% (including previous cut)                        1,101,440    1,094,177     TBD         TBD
Parks, Recreation and Conservation
Eliminate planned staffing of Apollo Beach Park                            124,000      128,000              2     2.00
Eliminate planned staffing of Carrollwood Comm. Ctr. Annex                 157,000      161,000              3     3.00
Eliminate planned staffing of Cross Creek Neighborhood Park                    -        219,000              4     4.00
Eliminate planned staffing of Branchton Sports Complex                         -        298,000              6     6.00
Eliminate planned staffing of new dog parks                                152,000      155,000              4     4.00
Eliminate planned staffing of new Fishhawk Sports Complex                  348,000      476,000              3     3.00
Eliminate planned staffing of new Rotary All Persons Water Pk               99,000       99,000              2     2.00
Cut Parks and Rec resource conservation support                             79,000       83,000              1     1.00
Cut arts and craft program at County recreation centers                    215,000      226,000             11     3.70
Cut Parks and Rec invasive species task force funding                       74,000       77,000              1     1.00
Cut Parks and Rec Fun with Nature program                                  216,000      226,000             18     3.55
Planning and Growth Management
Cut community based planning consultants                                   260,000      260,000         -          0.00
Cut brownfields community redevelopment program                            114,600      120,824              1     1.00
Cut planning administrative support                                        127,242      132,455              2     2.00
Cut community design implementation projects                               384,974      405,758              6     6.00
            HILLSBOROUGH COUNTY BUDGET REDUCTION PLAN

                                                                                                          Full Time
                                                                      FY 08        FY 09       Positions Equivalents
Procurement Services
Cut Procurement Services by 6%                                         128,130      134,520              2     2.00
Public Works
Reduce stormwater investigations                                        85,403        89,702             1     1.00
Reduce stormwater administration                                       279,170       293,000             3     3.00
Reduce stormwater customer service                                      91,337        95,904             2     2.00
Reduce street sweeping 30% and inlet cleaning 50%                      450,000       450,000        -          0.00
Reduce transportation maintenance coordination                         766,164       790,387        -          0.00
Reduce wetland mitigation and infrastructure assessment 50%          1,015,598     1,068,409            13    13.00
Reduce processing of ditch residue per DEP order by 50%                    -         500,000        -
Real Estate
Cut Temp Engineering Tech                                               13,720       13,771              1     1.00
Cut Manager Property Management                                        126,393      133,077              1     1.00
Cut Engineering Tech                                                    30,471       31,448              1     1.00
Cut Principal Business Analyst                                          82,542       87,070              1     1.00
Cut Supervisor, Print Shop                                              50,170       53,297              1     1.00
Reduce Funding to County Surveyor/Engineering Services                  35,000       35,000         -          0.00
Reduce Funding to Plat Review                                           67,000       67,000         -          0.00
Security Services
Reduce operating budget                                                   5,000        5,000        -          0.00
                                                   Total reduction $ 69,822,897 $ 73,328,441        451      253.60
                                 HILLSBOROUGH COUNTY STRATEGIC PLAN

HILLSBOROUGH COUNTY STRATEGIC PLAN
                                        GOAL ONE
To ensure that Hillsborough County is financially strong enough to influence its destiny by
                 applying efficient and/or effective policies and practices

Objectives:
A. Reduce over-reliance on property taxes as a general revenue by relying more on the non-tax portion of total General Fund
   revenue from 16% (adopted FY 04 budget) to 18% (adopted FY 09 budget).
B. Reduce over-reliance on property taxes as general revenue by establishing a Countywide target of under 7 mills by FY 09.
C. Improve protection of stabilization reserves in the General Fund by establishing specific criteria by FY 08 that will determine
   when such reserves may be used and how quickly they would be subsequently replaced.
D. To maintain general obligation and sales tax credit ratings of at least “Aa/AA/AA”.
E. Achieve and maintain by FY 07 a financial management rating of at least “A-” as determined by the Governing Magazine
   review of 40 counties.

Board Initiated Strategy
• Resist unfunded mandates

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

Objectives:
A. Support economic development initiatives that promote the creation and retention of quality jobs that result in a local average
   wage exceeding the State average by at least 5 % and equal to at least 95% of the national average, by FY 09.
B. Reduce the percentage of County residents living in poverty to the lowest quartile of counties in the State of Florida based on
   the 2010 Census.
C. Support economic development initiatives that maintain an annual unemployment rate at least 1 percentage point below the
   State and National averages.
D. Support economic development initiatives that maintain annual employment growth rates equal to or greater than the State
   and National averages, by FY 09.
E. Reduce by 5% the number of homeowners who spend more than 50% of household income on housing costs and have an
   income of less than 80% of average median income (AMI), by FY 12.
F. Maintain a rating at, or above, the median housing affordability index for the 7- County Tampa Bay Regional Partnership area
   as reported by the Florida Data Clearinghouse, Shimberg Center for Affordable Housing, University of Florida.
G. Diversify economic base by targeting appropriate new industries in order to improve the average wages and reduce
   unemployment as measured by the objectives above.

Board Initiated Strategy
• Promote the County’s breaks on taxes, water and garbage for seniors

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

Objectives:
A.  To become the best county in the U.S. by FY 09, as measured by customer satisfaction surveys, benchmark comparisons with
    other top counties throughout the U.S., and through assessments by independent experts such as the Governing Magazine
    survey.
B. Attain, by FY 09, a customer satisfaction rating on the value of County services of 10% over the ratings received from a
    baseline customer survey.
C. Attain a customer satisfaction rating of 90% on the County’s delivery of services in a courteous and responsive manner, as
    measured through point-of-service feedback, by FY 06.
HILLSBOROUGH COUNTY STRATEGIC PLAN




                                                               Page 32
                                   HILLSBOROUGH COUNTY STRATEGIC PLAN

                                               GOAL FOUR
                       To build a high performance diverse professional organization

Objectives:
A. By FY 08, maintain diversity in the workforce in all EEO-4 categories of Hillsborough County government, under the County
   Administrator, representative within a 10% variation when compared to the workforce census of Hillsborough County
   measured by data from the Human Resource Information System (HRIS).
B. By FY 08, improve employee relations through effective reduction of the number of employee disputes, grievances and
   lawsuits per 100 employees unresolved at the department level by 20% as compared to the number of outstanding issues as
   of FY 06 determined by Human Resources and County Attorney records.
C. Improve efficiencies and effectiveness in County services as measured by internal and external benchmarking by FY 08.
D. Achieve and maintain, by FY 07, a human resources rating of at least an “A-”, as determined by the Governing Magazine
   review of 40 counties.

                                               GOAL FIVE
     To provide a quality of life to citizens and visitors that emphasizes public safety, arts and
      entertainment, and sports and recreation, in a visually pleasing and healthy community
Objectives:
Public Safety:
A.     Measure citizen satisfaction with County services that ensure public safety by means of an annual survey beginning in FY 05;
       based on the survey results, adopt milestones for continuous improvement.
B.     After the occurrence of a declared emergency, measure citizen satisfaction with Hillsborough County’s preparedness and
       response by means of a survey; based on the survey results, adopt milestones for continuous improvement.
C.     In partnership with local utilities and through facility upgrades, reduce the downtime caused by electrical outages at County
       water and sewer treatment and pumping facilities by 15% by FY 10.
D.     In partnership with local law enforcement agencies, the per capita rate of violent crime in Hillsborough County will be the
       lowest of any large urban county in the State of Florida by FY 15.
E.     In partnership with law enforcement agencies, the per capita rate of property crime in Hillsborough County will be the lowest of
       any large urban county in the State of Florida by FY 15.
F.     In partnership with law enforcement agencies, the per capita crime ranking for Hillsborough County will be the lowest of any
       large urban county in the State of Florida by FY 15.
G.     By FY 15, improve the response time of Advanced Life Support personnel to arrive within 8 minutes, 90% of the time
       throughout unincorporated Hillsborough County -- incrementally improving the existing performance by an average of 2% per
       year.
H.     By FY 15, improve the response time of Advanced Life Support transport vehicles to arrive within 8 minutes, 71% of the time
       throughout unincorporated Hillsborough County -- incrementally improving the existing performance by an average of 2% per
       year.
I.     By FY 15, improve fire response time in the urban area to be within 5 minutes, 64% of the time throughout unincorporated
       Hillsborough County -- incrementally improving the existing performance by an average of 3.5% per year.
J.     By FY 15, improve fire response time in the rural area to be within 10 minutes, 76% of the time throughout unincorporated
       Hillsborough County.

Arts and Entertainment:
K. Measure customer satisfaction with children’s programming at County libraries by means of an annual survey
    beginning in FY 05; based on the survey results, adopt milestones for continuous improvement.
L. In partnership with local communities, improve the Arts and Culture ranking for the Tampa- St. Petersburg-
    Clearwater MSA in the Bert Sperling national ranking and rating of cities from 59th to within the top 50 by FY 07.




                                                             Page 33
                                   HILLSBOROUGH COUNTY STRATEGIC PLAN


Visually Pleasing:
M. Improve the physical appearance of the community as measured by an annual Quality of Life Survey beginning in FY 05 (Also
   in Goal 8).
N. Prepare and implement community based plans for 22 communities as set forth in the work program developed with the
   Planning Commission as set forth in the “Team Approach to Community-Based Planning Agreement” by FY 08 (Also in Goal
   8).
O. Increase the percentage of code violations resolved within a 12-month period to attain a 90% resolution rate by FY 10.
P. Ensure projects that are zoned Planned Development (PD), which are submitted for permitting after December 2005, fully
   comply with the Planned Development (PD) zoning that was approved by the Board of County Commissioners. (Also in Goal
   8)

Healthy Community:
Q. By December 2005, establish baselines and benchmarks for measuring the quality of life for senior citizens, and then improve
   the quality of life by 15% by FY 07.
R. Reduce swimming pool accidents/drownings.
S. A measurable objective on the health of the community, related to the County's Indigent Health Care Plan goals, will be
   developed after clarifying BOCC expectations in a meeting on February 2, 2005.

Sports and Recreation:
T.   For athletic and recreation programs offered by Parks, Recreation and Conservation Department of Hillsborough County, as
     measured by the department’s customer survey, maintain 85% customer satisfaction rating with recreational programs and
     improve athletic programs to attain 90% customer satisfaction rating by FY 07.
U.   Increase the percentage of underprivileged and hardship participants of Hillsborough County’s Parks, Recreation and
     Conservation Department programs within Community Development Block Grant areas by 10% by FY 07.

Board-Initiated Strategies for Sports and Recreation:
•    Outreach to disadvantaged children
•    Swimming safety training
•    Discounts for minority and underprivileged to afford programs offered
•    Dance/music programs for disadvantaged children
•    Improve transportation for underprivileged children to get to the facilities

Other Board Initiated Strategies:
•    Come up with a better way of providing transportation for the elderly
•    Expand senior services by running programs more efficiently

                                                 GOAL SIX
                               To improve transportation in Hillsborough County
Objectives:
A.   Decrease the rate of preventable intersection crashes per million entering vehicles (MEV) by 5% by FY 10.
B.   Reduce the lane miles of County Roads on the BOCC approved constrained roadway list by 15% by FY 07.
C.   Increase the number of intersections being upgraded to accommodate growth by 50% by FY 08.
D.   Increase the number of bike lanes by 5% by FY 10.
E.   Reduce the preventable pedestrian accident rate per 100,000 population (An in-depth analysis will be conducted to determine
     the causes of pedestrian accidents and feasible solutions. Upon completion, objectives will be clarified based upon what the
     analysis reveals.)

Board Initiated Strategies:
•    Add intersection red light cameras at deadliest intersections (will have to have legislative authority and cooperation from the
     Florida Department of Transportation)
•    Set priority for transportation funding from the CIT and ad valorem taxes (policy discussion & development)
•    Collector road traffic calming efforts
HILLSBOROUGH COUNTY STRATEGIC PLAN




                                                                   Page 34
                                 HILLSBOROUGH COUNTY STRATEGIC PLAN


                                      GOAL SEVEN
To effectively protect and manage our natural resources, including the conservation of the
           water supply to create a healthy environment in Hillsborough County

Objectives:
A. Maintain the average per capita potable water use at 107 gallons per day in a wet weather year, 120 gallons per capita in an
   average rainfall year, and 130 gallons per capita per day in a dry weather year.
B. Protect river resources by developing regulatory overlay districts for the Alafia, Little Manatee, Palm and Hillsborough rivers in
   Hillsborough County by FY 08.
C. In partnership with SWFWMD and Tampa Bay Water, protect the natural water resources in the County from adverse impacts
   due to excessive ground and surface water withdrawals by meeting all adopted SWFWMD minimum flow levels by FY 10.
D. Ensure water supply capacity is at least 6% greater than the service area demand by FY 08.
E. JProvide expanded protection from contamination through the permitting requirements for all the 740 potable water supply
   wellheads in the County by FY 07.
F. Hillsborough County will pursue the acquisition of environmentally sensitive and significant resources by leveraging ELAPP
   funding with 40% non-county funding on an average gross annual basis.
G. In partnership with the Environmental Protection Commission, increase ambient air quality in the County to meet the Federal
   Clean Air Standards by FY 08.
H. Sustain the reuse of 45% of the reclaimed water supply to offset increased demands for potable water through FY 10.
I. Prevent stormwater flooding attributable to the inadequate design of new development for which permits are submitted after
   December 05.

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

Objectives:
A. Improve quality of life for County citizens by establishing and monitoring a set of BOCC improvement measures using data
   from an annual Quality of Life survey, beginning in FY 05.
B. Prepare and implement community based plans for 22 communities as set forth in the work program developed with the
   Planning Commission as set forth in the “Team Approach to Community-Based Planning Agreement” by FY 08 (Also in Goal
   5).
C. Improve the physical appearance of the community as measured by an annual Quality of Life survey, beginning in FY 05.
   (Also in Goal 5).
D. Ensure projects that are zoned Planned Development (PD), which are submitted for permitting after December 2005, fully
   comply with the Planned Development (PD) zoning that was approved by the Board of County Commissioners. (Also in Goal
   5)

Board Initiated Strategies
•    Citizens should have access to PGM documents online
•    Have timing of development addressed in comprehensive plan (addressed at front end of approvals)
•    Need to promote redevelopment strategies, including cities
•    Develop policies in the comprehensive plan by 2006 that will promote a balanced and diversified land use pattern and protect
     agricultural land




                                                           Page 35
                               SUMMARY INFORMATION ON THE BUDGET


      THE BUDGET PROCESS:                                                         USES OF FUNDS
   BIENNIAL (2-YEAR) BUDGETING                                   The Operating Budget
The budget process used to develop this document
                                                                 A key component of the budget is the portion funding
reflects an approach first adopted by the Board of
                                                                 day-to-day services -- the operating budget. As ex-
County Commissioners (BOCC) in 1995. At that time,
                                                                 plained in the Taxpayer’s Guide to the Hillsborough
the BOCC approved a biennial budget process for FY
                                                                 County Budget, there are factors that drive up the op-
96 and FY 97. While Florida Statutes require a minimal
                                                                 erating budget even in times of tight resources. One is
annual process to adopt the budget, there is nothing
                                                                 continuing population growth as shown in the section
prohibiting local governments from developing a budget
                                                                 titled “Economic Indicators.” A second is inflation. In
plan for a second year. In this way, when it is time to
                                                                 some program areas, demand for specific services far
legally adopt the second year of the budget plan, the
                                                                 outstrips the overall population growth. Increasingly,
process of preparing the adopted budget represents an
                                                                 the County continues to improve the collection of per-
“update” of the original plan. One of the greatest ad-
                                                                 formance measures to identify these high levels of de-
vantages of a biennial process is the literally thousands
                                                                 mand for County services and to track performance in
of hours of staff time that are saved in the “off” year of
                                                                 meeting the demands.
the process, while maintaining opportunities for public
input in the update process.
                                                                 The operating budget is composed of three types of
                                                                 expenditures: compensation, operating expenses and
The biennial budget process increasingly used by local
                                                                 equipment (also referred to as capital outlay).
governments varies from the process historically used
by some state governments. Unlike states that use a
                                                                 Personal Services (Compensation) - This reflects
biennial budget because the legislature meets infre-
                                                                 salaries of elected officials, salaried and hourly em-
quently, local government legislative bodies – councils
                                                                 ployees and temporary employees. It includes over-
or commissions – meet regularly and can update the
                                                                 time pay, mandatory contributions to the Florida Re-
second year’s budget during an abbreviated update
                                                                 tirement System (FRS), social security and Medicare
process for the second year as well as make changes
                                                                 taxes, employee health insurance and life insurance
during each year as unplanned circumstances arise.
                                                                 premiums, disability insurance, workers compensation
                                                                 assessments and wage loss payments. This category,
The BOCC has continued this biennial process for suc-
                                                                 frequently referred to as “personal services,” crosses a
ceeding budgets. As a result, in 1996, 1998, 2000,
                                                                 variety of funding sources. It covers not only the posi-
2002, 2004, and 2006 the BOCC adopted biennial fis-
                                                                 tions funded with property taxes that receive the most
cal plans, and this year the BOCC will adopt a seventh
                                                                 public attention, but also positions funded with revenue
biennial fiscal plan reflecting the budgets for FY 08 and
                                                                 from federal and state grants and programs that are
FY 09.
                                                                 funded with user fees.
The budget process used next year to update the FY
                                                                 Board Policy 03.02.02.13 provides that pay ranges for
09 Planned Budget will include a review of revenue                                                              th
                                                                 all employees be targeted to maintain the 50 percen-
projections, recalculation of fund balances based on
                                                                 tile in comparison to pay for public and private employ-
more current data and consideration of issues not
                                                                 ers. On June 7, 2004, Hillsborough County contracted
known when the FY 09 Planned Budget was devel-
                                                                 with MGT of America, Inc. to conduct a compensation
oped. The update process does not include resubmit-
                                                                 and classification study. The study covered over
tal of funding requests not approved in the biennial
                                                                 11,000 positions from 21 independent agencies
budgets for FY 08 and FY 09, but if the County’s finan-
                                                                 throughout the county. The primary purpose of the
cial condition improves, consideration may be given to
                                                                 study was to better align classes of positions within the
funding requests previously submitted as part of the
                                                                 County based upon job worth and to ensure that
biennial process.
                                                                 classes were properly aligned with market conditions.
                                                                 On September 7, 2005, the Board of County Commis-
                                                                 sioners adopted and accepted MGT of America, Inc.’s
                                                                 study. The MGT of America, Inc. study resulted in a
                                                                 28% reduction in pay raises from 7% to 5% in FY 06
                                                                 and FY 07. The FY 08 and FY 09 recommended


                                                             Page 36
                                SUMMARY INFORMATION ON THE BUDGET


budgets further reduce pay raises to 3.5% based on               International Association of Firefighters (IAFF) Lo-
recent Legislative actions that are limiting the County’s        cal 2294 SUPPRESSION UNIT
ad valorem tax collections.                                      Contract start: October 1, 2005
                                                                 Contract end: September 30, 2007
The other primary component of personal services is              # Positions represented: 801
employee benefits. The following represent the major             Departments covered: Fire Rescue.
changes to assumptions that affected this area of the
budget for FY 08:                                                International Association of Firefighters (IAFF) Lo-
                                                                 cal 2294 SUPERVISORS UNIT
1. Retirement Contribution Rate (Regular Class) –                Contract start: October 1, 2005
   decreased from 10.07% to 9.85%. This is in addi-              Contract end: September 30, 2007
   tion to a deferred compensation benefit of 2.5%               # Positions represented: 19
   which will not change in FY 08.                               Departments covered: Fire Rescue.
2. Employer Medical Insurance Contribution - In-
   creased from $457 to $502 per month for single                Operating Expenses - This category reflects costs of
   coverage and $657 to $702 for family coverage.                supplies, utilities, fuel, rent, professional services con-
   This is in addition to a flexible cafeteria benefit pro-      tracts, etc. This category also includes funds provided
   vided to employees that remains at $160 per month             by the County to support outside organizations – pri-
   for FY 08.                                                    marily non-profits.

In the area of staffing, the Board has adopted service           Increasing federal grant awards typically increases the
standards for two programmatic areas. On June 28,                budget for operating expenses. Grants are subject to
2005, the BOCC established a service standard for                the “all years” budgeting technique which is discussed
Code Enforcement Officers that maintains a ratio of              in detail in footnote 1. Beginning in FY 00, grants have
one Officer for every 18,000 persons in the unincorpo-           only been reflected in the year the revenue is received.
rated area of the county. Then, in law enforcement for           Any remaining funds at year end are tracked by grant
the unincorporated area, the Board set a target ratio of         until the grant expires or all funds are expended. This
1.7 sworn deputies per 1,000 citizens. This service              is purely a change in budget technique, not an opera-
standard was established in FY 00.                               tional issue. Organizations continue to have access to
                                                                 all grant funds that have been appropriated in prior
Finally, the Board of County Commissioners has con-              years.
tracts with four collective bargaining units. The fol-
lowing represent general information on each:                    A factor in the increasing budget for operating ex-
                                                                 penses over the past few years has been the rental
American Federation of State, County and Munici-                 payment program for fleet in most departments funded
pal Employees (AFSCME) Local 167                                 with general revenues (excluding enterprise operations
Contract start: October 1, 2005                                  and grant programs). When a fleet vehicle is replaced
Contract end: September 30, 2007                                 in these departments, the Fleet Maintenance Depart-
# Positions represented: 1352                                    ment retains ownership of the new vehicle and the de-
Departments covered: Aging, Animal Services, Chil-               partment begins paying the internal service fund an
dren Services, Cooperative Extension, Fleet, Fire Res-           annual charge needed to replace the vehicle based on
cue, Head Start, Library Services, Parks, Recreation &           its calculated service life and projected salvage value,
Conservation, Public Works, Real Estate (includes Fa-            coupled with the projected replacement cost. The in-
cilities), Solid Waste and Water Resource Services.              ternal service fund will be able to automatically replace
                                                                 vehicles using accumulated rental payments. The
Emergency Medical Personnel and Critical Care                    County has modernized its fleet, taken unnecessary
Technicians (EMPACCT) Local 3525                                 stand-by vehicles out of service, established minimum
Contract start: October 1, 2005                                  annual mileage standards and cut its maintenance
Contract end: September 30, 2007                                 costs.
# Positions represented: 57
Departments covered: Fire Rescue, Emergency Dis-                 This category includes a component referred to as
patch.                                                           “Grants and Aids” in detailed breakouts of the budget
                                                                 such as the table entitled “Fund Summary by Type of


                                                       Page 37
                              SUMMARY INFORMATION ON THE BUDGET


Expenditure.” This component of operating expenses             reviewed in the volume containing the Adopted Capi-
reflects funds that the County receives but passes             tal Improvement Program for FY 08 – FY 13.
through to other governments. A notable example is
more than $50 million per year in Community Invest-            The capital budget continues to reflect each year’s
ment Tax proceeds that the County pays to the School           changes to the “all years” budget in the capital pro-
Board, municipalities, and for debt on Raymond James           gram. “All years” budgeting is possible by using a fea-
                                                                                                               1
Stadium. Another example is tax increment district             ture of the County’s financial systems software.
revenue that the County receives but must pass on to
the City of Tampa, the City of Temple Terrace, and the         “All years” budgeting within the capital budget means
City of Plant City to finance their redevelopment pro-         that once the Board commits funds to a capital project,
                                                    th
jects. A third example is the distribution of the 9 cent       those funds will remain in that project until the project is
gas tax revenue that the County receives from the              completed, regardless of how many fiscal years the
State and then disburses, in part, to municipalities.          project may last. The unspent funds will no longer
                                                               show up in the fund balance reported in the budget at
This component also includes payments for services to          the beginning of each year or in the capital budget in
various non-profit service providers. Funding sources          future years. Once a project is completed, unspent
include general County revenues, federal Community             funds will become available again for appropriation.
Development Block Grants and tourist development
taxes. In addition, the payments reflect the County’s          Previously, unspent funds were estimated in fund bal-
role as a regional recipient of federal grants (such as        ance and re-budgeted in subsequent years. Re-budg-
Ryan White grants that fund AIDS programs), which              eting the same funds year after year overstates the im-
are passed on to providers of services in Pinellas and         pact of the budget on the community since the funds
Pasco Counties.                                                will only be spent once.

Equipment - This reflects costs of fleet, data process-        With this practice reflected in the budget, county resi-
ing and other equipment such as playground and rec-            dents and others who examine the budget should bet-
reation equipment. A major factor in the FY 08 and FY          ter understand how funds are allocated to capital pro-
09 budgets is a continuing investment in replacing worn        jects in the budget since the capital budget will reflect
fleet equipment and upgrading the County’s use of              only new funding allocated to projects. The capital im-
technology to serve our community.                             provement program, which is described in the second
                                                               budget book, will continue to reflect prior year funding
Summary - The operating budget (compensation, op-              for projects in addition to any funding anticipated in this
erating expenses, and equipment) has been the focus            budget or future budgets.
of budget discussions in past years because it gener-
ally represented the cost of day-to-day services to            Other key points about the capital budget are:
County residents. To some extent, that is becoming
less the case as pass-throughs account for an in-                   The capital budget continues to be largely funded
creasing share of the operating budget and a signifi-          with a pay-as-you-go approach including enterprise
cant share of the annual increase in the operating             operations (water/wastewater and solid waste). The
budget.                                                        decision on whether to finance a project versus use a
                                                               pay-as-you-go approach is typically made on a project-
With that caveat, it still represents the best focus for       by-project basis. Explicit debt and capital policies were
comparison of how the budget is changing over time,            adopted by the BOCC in July 1998 to guide the deci-
ignoring the spending down of borrowed funds for pro-          sion-making process. In part, the policy and proce-
jects and the occasional fluctuations in debt service          dures requires the review of the capital program by the
requirements resulting from debt refinancing and other         City-County Planning Commission to ensure con-
activity.
                                                               1
                                                                  All years budgeting is a technique frequently used to account for
The Capital Budget                                             funds that may carry over from one fiscal year to the next for a de-
                                                               fined purpose such as a capital project or a grant program. It has not
A separate summary appears in the back of this docu-           been applied to other areas of the budget where unspent funds will
                                                               revert to fund balance at year end and will be available to appropriate
ment presenting details on FY 08 projects. The entire          in the next fiscal year to meet operational needs or reserve require-
six-year capital improvement program (CIP) can be              ments. The use of this technique results in a smaller budget than
                                                               would otherwise be the case.


                                                           Page 38
                               SUMMARY INFORMATION ON THE BUDGET


sistency of the six-year CIP and capital budget with the       Reserves
elements of the County’s comprehensive land-use
plan.                                                          Reserves reflect a variety of Board actions and specific
                                                               purposes. Some reserves are established as a re-
     Increasingly, the County is using short term fi-          quirement when the County borrows funds. Others are
nancing as a tool as well as using a line of credit to         set aside to meet actuarial requirements – such as in
cover encumbrance requirements (contractual obli-              the County’s self-insured employee health insurance
gations that precede the actual need for cash). These          program. Some are created to allow the BOCC to fund
techniques optimize the County’s ability to time projects      contingencies that arise during the year – with the full
to meet operational requirements while minimizing fi-          expectation that most or all of these contingency funds
nancing costs. In some cases, short term financing             could be appropriated during the year.
allows the County to use state or federal grants that
would otherwise not be available if a project were de-         During FY 99, the BOCC adopted a policy that uses
layed.                                                         any excess fund balance in the County’s two major op-
                                                               erating funds to, in part, build reserves for catastrophic
     The budget has historically funded environmental          emergencies and set aside reserves for previously un-
land acquisition and protection program (ELAPP) pur-           funded liabilities. (A third use for excess fund balance
chases by levying an operating millage to bring the total      was meeting industry fleet replacement standards.)
ELAPP millage up to 0.25 mills. This pay-as-you-go
approach to ELAPP has maximized the revenue avail-             The BOCC adopted a second policy intended to build a
able to that program as the millage levied to pay debt         stabilization reserve in each of the two major operating
service on existing ELAPP bonds gradually declined.            funds over an 8-year period to 5% of expenditures (ex-
This approach was changed in the FY 08 and FY 09               clusive of other reserves). The 8-year target was
recommended budget, and the ELAPP operating mil-               achieved ahead of schedule as a result of strong
lage was reduced proportional to other millage reduc-          growth in revenues. Meeting this funding target six
tions mandated by the Legislature.                             years early recognized the importance of funding re-
                                                               serves when the economy is strong. The Board recog-
     The capital program continues to reflect one per-         nized that adding to reserves could be difficult in a fu-
cent of both the General Fund and the Unincorporated           ture year if the economy slowed.
General Fund being set aside to maintain existing
County facilities. Funding is budgeted in FY 08 and FY                 THE PURPOSE OF BUDGET
09 at levels consistent with BOCC policy.
                                                                     DOCUMENTS AND THE BUDGET
Debt Service                                                                  PROCESS

Wherever possible, existing debt has been refinanced           Users of budget documents reflect a fairly wide spec-
to lower interest expense. Detail on the County’s debt         trum of types and interests. Users include financial
capacity and debt obligations are provided in a sepa-          analysts who may invest in the long-term securities is-
rate section of the Adopted Budget.                            sued by the County from time-to-time or who may re-
                                                               view County finances in order to rate such bond issues,
Transfers                                                      and residents and business owners within the commu-
                                                               nity who desire a better understanding of the services
Transfers are non-economic transactions necessary              county government provides and what various taxes
within a complex accounting system, but not conveying          and fees are collected to pay for those services. Other
much information when totaled. By definition, a trans-         users include researchers interested in comparing the
fer reflected as a “source” must have a counter-bal-           structure of Hillsborough County’s organization and
ancing transfer reflected as a “use.” For example, a           finances against those of other jurisdictions; senior and
transfer from the General Fund to a specific grant is a        mid-level County managers interested in confirming the
“use” while the grant fund will show a like dollar amount      resources allocated to their organizations (both dollars
as a “source.”                                                 and staffing) and the expectations for their organiza-
                                                               tions in terms of mission, objectives and measures.
                                                               Other interested parties include; employees and their
                                                               bargaining units interested in understanding the
                                                               County’s allocation of priorities and finances and per-

                                                     Page 39
                               SUMMARY INFORMATION ON THE BUDGET


haps numerous other groups and individuals with simi-            Principle 1: Establish Broad Goals to Guide Gov-
lar and additional interests.                                    ernment Decision Making
                                                                     Element 1: Assess Community Needs, Priorities,
As explained in the following section titled “Basis of               Challenges, and Opportunities
Budgeting,” the formatting of a budget document does                 Element 2: Identify Opportunities and Challenges
not always present the same disclosure that is required              for Government Services, Capital Assets, and
in an annual financial report. This difference recog-                Management
nizes the broader -- and frequently less technical -- au-            Element 3: Develop and Disseminate Broad Goals
dience served by budget documents. Disclosures are
presented to assist those who use both budgets and fi-           Principle 2: Develop Approaches to Achieve Goals
nancial reports to reconcile the differences.                        Element 4: Adopt Financial Policies
                                                                     Element 5: Develop Programmatic, Operating and
The Government Finance Officers Association of the                   Capital Policies and Plans
United States and Canada (GFOA) has long recog-                      Element 6: Develop Programs and Services that
nized the diversity of interests in budget documents                 are Consistent with Policies and Plans
and structured a program to strengthen the ability of                Element 7: Develop Management Strategies
state and local governments to meet these needs.
Hillsborough County is pleased to have regularly re-             Principle 3: Develop a Budget Consistent with Ap-
ceived GFOA’s recognition for meeting the various cri-           proaches to Achieve Goals
teria intended to meet these needs through the budget                Element 8: Develop a Process for Preparing and
documents it prepares, including the Taxpayers’                      Adopting a Budget
Guide, which won a GFOA Award for Excellence in                      Element 9: Develop and Evaluate Financial Op-
1993 and which served as a model for a variety of gov-               tions
ernments throughout North America. More importantly,                 Element 10: Make Choices Necessary to Adopt a
however, is the ability of Hillsborough County to satisfy            Budget
questions that might not otherwise be answered be-
cause not every user will take the time to call, write, or       Principle 4: Evaluate Performance and Make Ad-
e-mail County staff. Poor communication through                  justments
budget materials can lead to suspicions that could un-               Element 11: Monitor, Measure, and Evaluate Per-
dermine a critical referendum, influence an election,                formance
reduce cooperation, or delay an action.                              Element 12: Make Adjustments as Needed

Several years ago, a group was formed to develop rec-            Many of the NACSLB recommendations address proc-
ommended budget practices for state and local gov-               esses that should be used, rather than information that
ernments. Comprised of representatives of a variety of           can be disclosed in a budget document. Hillsborough
organizations including elected officials, manag-                County monitored development of the draft recommen-
ers/administrators, unions, and appointed staff, the Na-         dations prior to their being finalized in 1998, and many
tional Advisory Council on State and Local Budgeting             of the practices are currently in place, based on a self-
(NACSLB) developed a series of 59 recommended                    assessment. For example, a set of comprehensive
practices. The NACSLB intentionally stopped short of             financial policies developed and then approved by the
declaring the recommendations to be “standards” by               Board of County Commissioners in July 1998 reflected
recognizing that some jurisdictions may never be able            examination of draft NACSLB recommendations.
to adopt each recommendation. Overall, the practices             Where possible, common language has been incorpo-
reflect a framework that encompasses planning, devel-            rated.
opment, implementation, and evaluation of a budget.
The 59 practices are organized into the following 4              The County has been reporting performance measures
principles and 12 elements:                                      for many years. However, in December 2003 a verifi-
                                                                 cation process was initiated in an effort to raise the
                                                                 level of data integrity. Departments are randomly se-
                                                                 lected for review and selected measures are evaluated
                                                                 for the accuracy and accessibility of the data as well as
                                                                 the effectiveness of the method of data collection.



                                                             Page 40
                                     SUMMARY INFORMATION ON THE BUDGET


The County’s long range plans for quality programs                        County budget is prepared, for the most part, to be
and improved performance measurement will address                         consistent with GAAP to minimize the degree of
recommended budget practices that are not currently in                    reconciliation needed to compare the budget to
place. Additional information on the NACSLB recom-                        actuals. How the budget is prepared is labeled either
mended budget practices is available through GFOA’s                       the “basis of budgeting” or the “budgetary basis of ac-
web site at www.gfoa.org or by calling (312) 977-9700.2                   counting.” These terms may be used interchangeably.

               The Basis of Budgeting                                     Several key differences should be disclosed to assist in
                                                                          reconciling between the basis of budgeting used to de-
For the most part, governmental accounting and finan-                     velop Hillsborough County’s budget documents and the
cial reporting are conducted consistent with “Generally                   basis of accounting that is reflected in the County’s
Accepted Accounting Principles” -- commonly referred                      CAFR prepared by the Clerk of Circuit Court as the
to as “GAAP.” Financial readers are typically familiar                    County’s Chief Financial Officer. The primary differ-
with a concept known as the “basis of accounting,”                        ences include the budgets for the Sheriff's Law En-
which describes the measurement method used in ac-                        forcement Fund, the Property Appraiser's Property As-
counting for financial transactions. Examples include                     sessment Fund, and the Clerk of Circuit Court’s Court
cash accounting, modified accrual accounting, and ac-                     System and Accounting Fund, which are prepared on a
crual accounting.                                                         basis of budgeting that differs from GAAP. These
                                                                          budgets reflect transfers of funds from the General
Hillsborough County uses the GAAP basis of account-                       Fund and other BOCC funds. The CAFR excludes
ing. Governmental funds reflect a modified accrual ba-                    these transfers, but does present the account structure
sis of accounting. Revenues are recorded when they                        for the funds maintained by these Constitutional Offi-
become both measurable and available to pay liabilities                   cers in their independent accounting systems. The
of the current period. Expenditures are recorded when                     budget, therefore, shows the collection of the tax reve-
a liability is incurred with certain limitations. Proprietary             nues used to fund Constitutional Officers and the Gen-
funds use an accrual basis of accounting that is more                     eral Fund reflects the transfer of funds for those budg-
similar to that used by private businesses. Revenues                      ets. Any unspent funds at year end are shown as
are recorded when earned and expenses are recorded                        “other non-revenue sources” in the General Fund. The
at the time liabilities are incurred. At the end of each                  following table depicts FY 06 revenues and other fi-
year, all budget appropriations lapse along with out-                     nancing sources and expenditures and other financing
                             3                                            uses associated with those funds that are not included
standing encumbrances. Funds may be reappropri-
ated in the subsequent fiscal year after review by the                    in the County’s budget document.
Management and Budget Department and approval by
the Board of County Commissioners (BOCC).4                                         Funds included in CAFR but not in Budget
                                                                                                      (in thousands)
There is no requirement that Hillsborough County’s                                                                   Revenues    Expenditures
budget be prepared consistent with GAAP. However,                         Sheriff’s Law Enforcement Fund              $300,708       $300,708
the comparison of (final) budget to actual revenues and                   Sheriff’s Special Use Rev. Fund                3,359          3,359
expenditures in a subsequent Comprehensive Annual                         Sheriff’s Jail Inmate Canteen Fund             5,159          5,402
Financial Report (CAFR) requires a reconciliation of the                  Sheriff’s Child Prot. Invest. Fund             4,770          4,727
budgetary basis to GAAP basis.          Therefore, the                    Property Appraiser’s Property        As-      13,497         13,497
                                                                          sessment Fund
                                                                          Supervisor of Elections’ Elections             7,608          7,608
2
  Other participating organizations in the NACSLB included the            Fund
International City/County Management Association, the National
League of Cities, the National Association of Counties, the National      Clerk of the Circuit Court’s Court            73,298         73,298
Conference of State Legislatures, the U.S. Conference of Mayors, the      System & Accounting Fund
Council of State Governments, the Association of School Business
                                                                          Clerk of the Circuit Court’s Public            6,388          3,750
Officials International, the American Federation of State, County &
Municipal Employees, and the Service Employees International Un-          records Modernization Fund
ion, as well as several academic and industry representatives.
3
  An encumbrance represents a commitment for future expenditures          With the Sheriff’s Law Enforcement Fund and the Clerk
based on a purchase order or contract that has been issued, and
where goods or services have been ordered but not received.               of Circuit Court’s Fund, there may be a difference be-
4
  Additional disclosure of GAAP accounting may be found in the            tween the basis of budgeting and GAAP in the treat-
“Notes to the Financial Statements” provided in the County’s Com-         ment of certain capital leases related to equipment pur-
prehensive Annual Financial Report.


                                                                Page 41
                                SUMMARY INFORMATION ON THE BUDGET


chases. On a budgetary basis only the current year’s              how accounting standards will require them to be pre-
payments are appropriated and these amounts are                   sented.
classified as capital outlays, general governmental ex-
penditures, or public safety expenditures. On a GAAP              The CAFR presents the proprietary funds in a format
basis, the full obligation is recognized and the debt ser-        that breaks out operating revenues and operating ex-
vice payments are recorded as appropriate.                        penses to determine operating income prior to consid-
                                                                  ering non-operating revenues and expenses.
With the Sheriff’s Law Enforcement Fund, there is a
difference between the basis of budgeting and GAAP in             The adopted budget reflects a management plan for
the treatment of certain grants. On a budgetary basis,            financial activity. It is subsequently revised during the
cost reimbursement type grant revenues and expendi-               year to reflect revisions in that plan such as increases
tures are netted. On a GAAP basis, revenues and ex-               or decreases in specific grants awarded to Hillsborough
penditures from these grants area presented at gross              County, the appropriation of contingency reserves by
amounts in the financial statements.                              the BOCC to address issues not known at the time the
                                                                  budget was adopted, and shifts in funding based on
With the Property Appraiser’s and Tax Collector’s                 capital projects needs as project costs are refined. As
Funds, there is a difference between the basis of budg-           such, the revisions recognize the need to revise a fi-
eting and GAAP in the treatment of excess fee distribu-           nancial plan to be consistent with newer and better in-
tions to entities outside of the County’s reporting entity.       formation, and to allow the management plan to
On a budgetary basis, the distribution of excess fees to          change accordingly.
these entities is reported as an “other financing use.”
On a GAAP basis, these distributions are reported as              Under GASB Statement 34, the CAFR reflects both the
expenditures because there is a reduction in the net              adopted budget and the final revised budget which in-
financial resources of the County.                                cludes amendments that occur after the completion of
                                                                  the fiscal year as final transactions are posted to the
This BOCC budget does not disclose the fund structure             fiscal year on a modified accrual or accrual accounting
maintained by the Sheriff, Clerk, Property Appraiser, or          basis. These final amendments reflect proper re-
Tax Collector, including an unbudgeted Inmate Can-                cording of financial activity rather than a change in
teen Fund used by the Sheriff and a fee-based budget              management plan. Budget documents, therefore, typi-
maintained by the Clerk which uses funds that do not              cally disclose historical actuals – both actual revenues
pass through the BOCC budget. The Property Ap-                    and other sources, and actual expenditures and other
praiser and Tax Collector receive revenues directly               uses – rather than revised budgets that may not truly
from other taxing authorities and disperse unspent                reflect the management plan.
funds at year end according to their source. Other
elected officials (State Attorney, Public Defender, and           The budget presents organizational summaries without
13th Judicial Circuit) receive significant funding from           differentiating the level of control the BOCC may exer-
the state of Florida. Those state funds are not reflected         cise over individual organizations. Departments and
in the County budget or in the CAFR.                              other offices under the County Administrator face the
                                                                  highest level of control through the direct reporting rela-
A second significant difference is the treatment of pro-          tionship of the County Administrator to the BOCC.
prietary funds, an accounting classification which in-            Constitutional Officers – particularly the Sheriff and Su-
cludes both internal service funds (used to maintain the          pervisor of Elections – receive the least control over
County’s fleet, provide employee health insurance, col-           their budgets with control being primarily limited to level
lect and disperse workers’ compensation payments,                 of funding. The Sheriff, Clerk, Tax Collector and Prop-
and provide risk management) and enterprise funds                 erty Appraiser each maintain independent accounting
(used to manage the water and wastewater system and               systems.
to manage the solid waste system). These funds are
presented in the same format used for the majority of             Organizations that report to appointed or elected com-
County funds (known as governmental funds) which                  missions (Planning Commission, Environmental Pro-
present revenues and other sources, equaling expendi-             tection Commission, Civil Service Board, etc.) are sub-
tures and reserves. This budgetary presentation allows            ject to less direct control over services, but the BOCC
various revenues and expenditures to be presented in              may influence services as well as determine funding.
a consistent format without regard to the fund type and


                                                              Page 42
                              SUMMARY INFORMATION ON THE BUDGET


Statutory provisions determine the level of independ-         value of certain investments. Hillsborough County’s
ence of each organization.                                    budget does not attempt to estimate how the value of
                                                              investments may change from one year to the next, al-
From time to time, new financial reporting requirements       though it does reflect assumptions about interest earn-
may be imposed on governments by the Governmental             ings. Similarly, the budget does not anticipate changes
Accounting Standards Board (GASB) that redefines              in the accrual of compensated absences – i.e., sick
what is referred to as GAAP. The accounting/reporting         leave, vacation, or other forms of administrative leave.
changes may not be reflected in the budget, resulting in      Hillsborough County has frequently covered this un-
a greater difference between the budget and what is           budgeted liability by absorbing the cost of pay-outs
ultimately reported in the CAFR. A good example is            when employees leave by keeping a position vacant
GASB Statement No. 31 which requires accounting               long enough to offset the cost.
and financial reporting for changes in the fair market




                                                    Page 43
Page 44
                             BUDGET SOURCES AND USES OF FUNDS


                                            FY 06              FY 07               FY 08                FY 09
SOURCES                                     Actual            Adopted          Recommended             Planned

Fund Balance Begin Of Year                       $617.2             $707.6               $727.5              $770.4

Revenue:
Ad Valorem Taxes                                  674.1               815.1               803.2                851.9
Other Taxes                                       291.2               303.3               315.1                332.1
Licenses And Permits                               19.8                21.1                16.1                 16.4
Intergovernmental Revenue                         258.3               243.9               242.4                248.4
Charges For Services                              493.5               493.8               531.6                565.6
Fines And Forfeits                                  7.4                 4.8                 6.1                  6.2
Miscellaneous Revenue (including
interest)                                         170.5               112.6                153.1               141.9
           Total Revenue                        1,914.8             1,994.7              2,067.6             2,162.5

Transfers                                         806.4               894.2               940.6                813.0
Other Non-Revenues                                304.2               290.4                 9.2                143.0
Less 5% Required By Law                             0.0               (65.2)              (65.0)               (68.7)

TOTAL AVAILABLE                                $3,642.6            $3,821.8           $3,679.9             $3,820.1


USES
Operating Budget:
Compensation                                    $620.9              $726.6               $736.0              $778.1
Operating Expenses                                833.7               879.7                920.0               953.8
Equipment                                          26.6                62.7                 64.7                53.8
Total Operating Budget                          1,481.2             1,668.9              1,720.7             1,785.7

Capital Budget (net of reserves)                  212.8               378.4               337.7                270.2

Debt Service                                      242.9               188.0               112.1                102.7

Transfers                                         806.4               894.2               940.6                813.0

Reserves and Refunds:
Operating                                            2.2              740.8               493.2                738.6
Capital                                              0.0              (95.2)               24.7                 28.3
Debt                                                 0.0               46.6                50.8                 81.7
Total Reserves and Refunds                           2.2              692.2               568.8                848.5

TOTAL USES                                     $2,745.5            $3,821.8           $3,679.9             $3,820.1

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

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




                                                      Page 45
                                   BUDGET SOURCES AND USES OF FUNDS




                           WHERE THE MONEY COMES FROM (SOURCES)
                                      FY 08 - ALL FUNDS

                          Charges For Services                                   Misc. Rev.
                             $531.6 Million                                     $153.1 Million
                                 19%                                                5%

              Intergovt. Rev.                                                                           Fund Balance
              $242.4 Million                                                                            $727.5 Million
                    9%                                                                                      26%



              Other Taxes
             $315.1 Million
                 11%                                                                                   Lic./Fines/Permits
                   Other Non-Rev.                                                                         $22.2 Million
                     $9.2 Million                           Ad Valorem Taxes                                   1%
                          0%                                  $803.2 Million
                                                                  29%




                                      WHERE THE MONEY GOES (USES)
                                           FY 08 - ALL FUNDS
                                                       Reserves
                                                     $568.8 Million
                    Debt Service                         21%
                    $112.1 Million
                        4%
           Capital Budget
           $337.7 Million
                12%




                                                                                              Operating Budget
                                                                                               $1,720.7 Million
                                                                                                    63%



Note: Sources and Uses shown above exclude $940.6 million in Transfers In and Transfers Out, respectively. With the exception of Fund Balance,
Other-Non-Revenues, and Transfers In, many of the other revenues are subject to a statutory 5% reduction. That is, only 95% of anticipated revenu
may be budgeted. As the reduction may only apply to selected revenues in any category, the numbers in this chart have not been reduced. Totals
may not add up to 100% due to rounding.




                                                                  Page 46
                                   BUDGET SOURCES AND USES OF FUNDS




                           WHERE THE MONEY COMES FROM (SOURCES)
                                      FY 09 - ALL FUNDS

                            Charges For Services                                  Misc. Rev.
                               $565.6 Million                                    $141.9 Million
                                   18%                                               5%
                Intergovt. Rev.
                $248.4 Million                                                                         Fund Balance
                      8%                                                                               $770.4 Million
                                                                                                           25%



           Other Taxes
          $332.1 Million
              11%                                                                                     Lic./Fines/Permits
                Other Non-Rev.                                                                           $22.6 Million
                 $143.0 Million                                                                               1%
                      5%                                         Ad Valorem Taxes
                                                                   $851.9 Million
                                                                       27%




                                       WHERE THE MONEY GOES (USES)
                                            FY 09 - ALL FUNDS
                                                Reserves
                                              $848.5 Million
                                                  28%


                Debt Service
                $102.7 Million
                    3%



               Capital Budget
               $270.2 Million
                    9%

                                                                                                  Operating Budget
                                                                                                   $1,785.7 Million
                                                                                                        60%




Note: Sources and Uses shown above exclude $813.0 million in Transfers In and Transfers Out, respectively. With the exception of Fund Balance,
Other-Non-Revenues, and Transfers In, many of the other revenues are subject to a statutory 5% reduction. That is, only 95% of anticipated revenu
may be budgeted. As the reduction may only apply to selected revenues in any category, the numbers in this chart have not been reduced. Totals
may not add up to 100% due to rounding.




                                                                  Page 47
                                                   FY 08 & FY 09 BUDGET SUMMARY


                                                                 FY 06                   FY 07                    FY 08              FY 09
                  Fiscal Year                                   Actual                 Adopted             Recommended              Planned
PROPERTY TAX RATES (In Mills)
             (1)
Countywide                                                               7.0097                   6.5867                5.8048          5.7994
                 (2)
Library District                                                         0.6923                   0.6923                0.6083          0.6083
                          (3)
General Purpose MSTU                                                     5.1980                   5.0240                4.4014          4.3997

VALUE OF 1 MILL (In Millions of $) (4)
Countywide                                                                $64.6                    $78.6                  $87.8          $93.1
Library District                                                           61.8                     75.4                   84.2           89.2
Unincorporated                                                             39.4                     48.4                   54.5           58.2
BUDGET SUMMARY (In Millions of $)
Operating                                                           $1,529.2                 $1,668.9                 $1,720.7         $1,785.7
Capital (net of reserves) (5)                                          334.5                    378.4                    362.4            298.5
Debt Service                                                           167.2                    188.0                    112.1            102.7
Reserves & Refunds (5)                                                 539.8                    692.2                    568.8            848.5
MAJOR ORGANIZATION OPERATING
BUDGET (In Millions of $)
Board of County Commissioners                                           $2.4                     $2.7                     $2.7             $2.8
County Administrator                                                   812.2                    915.2                    952.2            979.9
County Attorney                                                          8.9                      9.7                      9.7             10.1
Elected Officials                                                      393.8                    431.7                    443.1            462.1
Judicial                                                                10.8                      9.6                     10.6             10.8
Guardian Ad Litem                                                        0.5                      0.6                      0.6              0.7
Boards, Commissions & Agencies                                          27.1                     28.1                     27.7             29.2
Non-Departmental                                                       225.6                    271.4                    274.1            290.1
                                                                    $1,481.2                 $1,668.9                 $1,720.7         $1,785.7
CAPITAL BUDGET (In Millions of $)
 Fire                                                                       7.9                      4.3                  10.7             6.1
 Governments Facilities                                                    32.9                     69.1                  51.8             8.9
 Libraries                                                                  9.9                      3.6                   2.7             2.5
 Parks                                                                     36.2                     32.2                  13.6            15.7
 Solid Waste                                                                5.8                      2.7                  10.6            24.7
 Stormwater                                                                 5.8                      5.3                  20.0            17.3
 Transportation                                                            55.8                     93.3                 159.5            45.5
 Water/Wastewater & Reclaimed Water                                        48.3                    156.7                  57.7           138.2
 Other Non-CIP                                                             10.2                     11.1                  11.0            11.3
                                                                         $212.8                   $378.4                $337.7          $270.2
Detail may not add to totals because of rounding
Note: The County uses an all years budget process for capital projects (see glossary for definition of all years budget process).
(1)
      See the pages entitled Millage Comparison for an explanation of countywide millage rates.
      Includes millage levies for debt service.
(2)
      Includes properties within the City of Tampa and the unincorporated areas of the County.
(3)
      Unincorporated area - includes Parks General Obligation millage.
(4)
      Based on Property Appraiser taxable assessed values as of July 1.
(5)
      Reserves are budgeted but not expended. Actual expenditures for the operating budget, capital budget, or debt
      service may include drawdown of reserves. Actual expenditures shown in previous years reflect refunds.




                                                                          Page 48
                               DEPARTMENT BUDGET SUMMARY COMPARISON



                                                      FY 06         FY 07            FY 08         FY 09
                                                     Actuals       Adopted       Recommended      Planned
BOARD OF COUNTY COMMISSIONERS
 Board of County Commissioners                        $2,000,267    $2,220,322       $2,265,635    $2,350,012
 County Internal Performance Auditor                    372,529       440,135          408,801       429,118
TOTAL BOARD OF COUNTY COMMISSIONERS                   2,372,796     2,660,457        2,674,436     2,779,130

COUNTY ATTORNEY                                        8,929,341     9,723,275       9,682,400     10,149,774

COUNTY ADMINISTRATOR
 Affordable Housing Office                                     0       181,005      15,553,146     15,459,928
 Aging Services                                       18,398,155    19,993,206      19,535,920     19,920,893
 Animal Services                                       7,591,539     8,353,604       8,640,733      9,038,467
 Children's Services                                  38,676,532    43,864,683      42,779,783     43,440,061
 Code Enforcement                                              0             0       6,700,930      7,031,250
 Communications Department                             3,722,689     4,424,882       4,152,511      4,365,417
 Community Liaison Section                             2,979,574     2,143,479       2,810,019      2,209,967
 Consumer Protection & Professional Responsibility     1,438,141     1,574,164       1,515,854      1,595,154
 Cooperative Extension                                 1,591,745     1,819,393       1,802,733      1,865,935
 County Administrator                                  3,290,797     3,796,693       3,758,954      3,908,750
 Debt Management                                         826,059       873,090         899,499        939,287
 Economic Development                                  2,003,329     2,324,477       2,353,358      2,394,864
 Emergency Dispatch Center                                     0     2,502,256       2,697,014      2,838,110
 Emergency Management                                          0     1,406,814       1,500,662      1,516,520
 Equal Opportunity Administrator                         291,936       286,443         300,982        317,392
 Fire Rescue                                         100,445,454   111,870,222     112,777,160    114,364,254
 Fleet Management                                     23,142,990    28,411,496      26,308,864     26,984,522
 Health & Social Services                            135,938,918   151,363,254     166,785,203    173,733,684
 Housing & Community Code Enforcement                 22,368,618    22,556,875               0              0
 HIPAA Compliance Office                                 430,442       541,005         326,244        283,237
 Human Resources                                       4,311,245     5,445,679       5,513,051      5,685,383
 Information & Technology Services                    19,808,921    25,686,664      28,980,503     29,873,685
 Library Services                                     32,804,392    36,458,237      39,129,396     41,035,162
 Management & Budget                                   2,522,415     2,994,002       2,811,644      2,960,157
 Medical Examiner                                      4,049,543     4,751,963       4,867,969      5,160,673
 Neighborhood Relations                                  606,577       735,148         694,617        662,255
 Parks, Recreation & Conservation                     45,920,294    51,848,574      53,916,457     57,587,745
 Planning & Growth Management                         33,302,939    37,047,128      27,374,177     28,495,136
 Public Safety                                        13,202,630             0               0              0
 Public Works                                         76,859,523    89,229,448      85,885,799     87,936,948
 Procurement Services                                  2,585,794     2,841,350       2,699,554      2,840,703
 Real Estate                                          28,667,190    30,795,218      34,008,149     35,451,894
 Security Services Agency                                      0     4,461,188       4,578,303      4,813,851
 Solid Waste Management                               66,125,211    72,834,497      81,752,983     89,909,406
 Water Resource Services                             122,304,820   143,172,869     160,472,213    156,667,790
 Water Resources Team                                     85,737             0               0              0
TOTAL COUNTY ADMINISTRATOR                           816,294,149   916,589,006     953,884,384    981,288,480




                                                      Page 49
                                          DEPARTMENT BUDGET SUMMARY COMPARISON



                                                                              FY 06                    FY 07            FY 08            FY 09
                                                                             Actuals                  Adopted       Recommended         Planned
ELECTED OFFICIALS
 BOCC Judicial Services Cost                                                    167,812                         0                0                0
 Clerk of the Circuit Court                                                  21,710,616                25,466,359       18,681,472       19,621,647
 Property Appraiser                                                          11,788,352                11,776,019       12,179,751       12,787,997
 Public Defender                                                                756,958                   808,161          960,629        1,020,258
 Sheriff's Office                                                           324,757,910               349,682,113      361,271,651      384,434,953
 State Attorney Part I                                                          677,421                   747,811        1,942,386        1,305,928
 State Attorney Part II (Victim Assistance)                                   2,354,514                 2,519,268        2,409,354        2,535,133
 Supervisor of Elections                                                      7,940,853                 7,832,681       14,973,673        7,115,086
 Tax Collector                                                               23,228,758                32,424,220       30,283,958       32,861,523
 Value Adjustment Board                                                         371,894                   402,733          402,483          415,361
TOTAL ELECTED OFFICIALS                                                     393,755,088               431,659,365      443,105,357      462,097,886

JUDICIAL BRANCH (ADMIN OFC OF COURTS)                                         10,776,749                9,588,341       10,628,501       10,753,967

GUARDIAN AD LITEM                                                                 469,237                609,461           637,619          665,315

BOARDS, COMMISSIONS & AGENCIES
 Charter Review Board                                                              3,096                        0                0                0
 Civil Service Board                                                           2,514,548                3,022,255        3,193,686        3,353,371
 Environmental Protection Commission                                          16,206,904               16,338,310       15,878,375       16,643,561
 Law Library Board                                                               435,049                  488,599          486,229          489,690
 Legislative Delegation                                                          218,159                  237,846          244,837          259,701
 Metropolitan Planning Organization                                            1,306,551                1,108,292        1,596,810        1,811,180
 Planning Commission                                                           6,128,752                6,611,050        6,059,762        6,356,990
 Soil & Water Conservation Board                                                 244,409                  262,830          238,022          250,246
TOTAL BOARDS, COMMISSIONS                                                     27,057,468               28,069,182       27,697,721       29,164,739

NON-DEPARTMENTAL
 Capital Improvement Program Projects*                                      201,997,266               367,170,558      326,370,953      258,599,532
 Debt Service Accounts                                                      246,050,589               188,455,844      112,609,444      103,193,121
 Governmental Agencies                                                       92,142,942                93,096,673       92,803,448       96,679,994
 Major Maintenance & Repair Program                                           7,488,790                 9,735,714        9,420,295        9,968,279
 Non-Departmental Allotments                                                107,243,040               153,828,154      157,928,183      169,372,553
 Nonprofit Organizations                                                     23,617,669                24,165,108       23,066,504       23,866,504
TOTAL NON-DEPARTMENTAL                                                      678,540,296               836,452,051      722,198,827      661,679,983

TRANSFERS, RESERVES & REFUNDS
 Reserves and Refunds                                                           895,877            692,198,694         568,773,028      848,509,584
 Intrafund Transfers                                                        403,615,838            396,136,612         386,823,557      402,898,596
 Interfund Transfers                                                        402,794,476            498,089,465         553,761,365      410,095,170
TOTAL TRANSFERS, RESERVES & REFUNDS                                         807,306,191          1,586,424,771       1,509,357,950    1,661,503,350

TOTAL BOARD OF COUNTY COMMISSIONERS
AND CONSTITUTIONAL OFFICERS                                              $2,745,501,315          $3,821,775,909      $3,679,867,195   $3,820,082,624
*Excludes funding for Capital Projects under the specific control of various operating departments.




                                                                              Page 50
Page 51
                                            BUDGET BY PROGRAM


The following charts provide a graphic presentation of       stop-gap funding in the event of a revenue shortfall or
the County’s budget by program. Program categories           unanticipated cost.
reflected in this document are defined by the State of
Florida, and those definitions have been redefined           All charts also exclude administrative or “general gov-
somewhat over time. To the extent they are similarly         ernment” costs. Some of these costs are legally re-
applied by local governments, they provide information       quired while others are discretionary. Legal require-
that can be compared from jurisdiction to jurisdiction. A    ments include the commission paid to the Tax Collector
breakout of the budget by program allows an assess-          for collecting County taxes, County Commissioners’
ment of the priorities that are reflected in this budget.    salaries, the Property Appraiser’s budget approved by
Such a presentation allows the reader to see how much        the Florida Department of Revenue, and funding to other
of the budget has been allocated to a particular purpose     governments required by the referendum that approved
regardless of which organization provides the service.       the Community Investment Tax (a local option sales tax).
                                                             Major components of general government are presented
The first chart provides an overview across all funding      in the tables that follow the charts. Both discretionary
sources. While it portrays the most global picture of pri-   and legal requirements are needed to support the direct
orities, the Board of County Commissioners may have          services to citizens reflected in the various programs
little or no discretion in how some funding sources are      shown in each chart.
allocated to programs. For example, gasoline tax reve-
nue may be only allocated to the transportation program.     The presentation in these charts is not intended to sug-
A grant for services to the elderly may be only allocated    gest that changes cannot be made in administrative
to human services. Self-funded operations such as the        (general government) areas of the budget, but such
County’s water/wastewater enterprise and solid waste         changes may impact the delivery of numerous direct
enterprise pay their way through user fees and charges.      services in other program areas. For example, a reduc-
The revenue generated by these “physical environment”        tion in the allocation of funding to financial services in
services is not available for any other use.                 order to shift funding from the general government pro-
                                                             gram to the transportation program could result in slower
The remaining charts provide an overview for a smaller       payment processing to not only the expanded transpor-
portion of the budget: the two major operating funds –       tation program, but also to all other existing programs. A
each of which relies primarily on property taxes. These      shift in property tax funding from, for example, an eco-
funds are the Countywide General Fund and the Unin-          nomic environment program to transportation is more
corporated Area General Fund.                                feasible, since it would be unlikely to impact any other
                                                             programs.
    The All Funds chart provides a picture of total exist-
    ing program funding.
                                                             Because of the difference in dollar value of the three
                                                             charts, a reallocation of priorities in either of the tax
    The Countywide General Fund chart and the Un-
                                                             funds charts would have a smaller impact in shifting pri-
    incorporated Area General Fund chart each pro-
                                                             orities in the All Funds chart.
    vide information on where tradeoffs may be most
    easily made between programs. A reallocation of
    these discretionary funds would subsequently             For example, to increase the 13.2% allocation to trans-
    change the All Funds chart to reflect the new priori-    portation in the All Funds – FY 08 chart by one percent-
    ties.                                                    age point to 14.2% would require an added $16.3 million
                                                             increase in transportation funding. A $16.3 million shift
In preparing the charts, certain components of the           to transportation in the Unincorporated Area General
budget have been excluded. All charts exclude re-            Fund would require a 4.8 percentage point shift in priori-
serves. Reserves are non-recurring components of the         ties from one or more other program areas to transporta-
budget that cannot be used to meet recurring program         tion because each percentage point shift in that fund
needs. Reserves are required for several reasons: for        equals about $3.4 million.
bond financing requirements, to accumulate funds for
repair and replacement of existing assets, or to provide




                                                         Page 52
                                              BUDGET BY PROGRAM
                                                  ALL FUNDS

                                                FY 06               FY 07             FY 08            FY 09
                Program                       Adopted             Adopted          Recommended        Planned
Public Safety
Law Enforcement                                 184,650,566         204,835,961       210,039,557      223,501,280
Fire Rescue                                      98,873,563         117,563,772       123,060,947      121,800,989
Detention/Corrections                           176,401,741         179,961,286       183,527,726      163,731,872
Public Safety Protective Inspections             22,671,104          22,939,562        20,398,137       21,250,411
Emergency & Disaster Relief Services             10,414,188           1,770,440         4,027,592        4,491,013
Medical Examiner                                  3,560,171           4,171,252         4,611,937        4,551,976
Consumer Affairs                                  1,102,586           1,165,285         1,107,969        1,167,031
Other Public Safety                               4,125,535          13,476,693         9,365,786        9,047,144
                                   Subtotal     501,799,454         545,884,251       556,139,651      549,541,716
Physical Environment
Physical Environment/Solid Waste                122,206,280          75,489,497        92,380,763      114,611,066
Water/Sewer Combination Services                224,861,169         318,665,381       227,163,817      295,099,691
Conservation & Resource Management               30,538,578          34,371,661        34,683,276       36,264,470
Flood Control                                    21,082,607          23,264,780        33,054,643       30,238,814
Other Physical Environment                          315,498             330,660           367,701          376,183
                                   Subtotal     399,004,132         452,121,979       387,650,200      476,590,224
Transportation
Road & Street Facilities                        128,006,226         161,253,522       212,870,888      108,857,736
Transport Transit Systems                           475,877           1,025,811         1,233,271        1,233,271
Other Transportation                                252,836           1,312,836           446,149          446,149
                                   Subtotal     128,734,939         163,592,169       214,550,308      110,537,156
Economic Environment
Economic Employment Opportunity                           0                   0
Industry Development                             25,447,267          36,192,398        39,259,374       40,446,639
Veterans Services                                 1,414,800           1,431,991         1,404,144        1,411,450
Housing & Urban Development                      31,022,128          33,264,731        32,074,574       32,065,340
Other Economic Environment                        3,513,500           9,382,496         5,985,125        3,985,125
                                   Subtotal      61,397,695          80,271,616        78,723,217       77,908,554
Human Services
Health                                          122,106,395         124,752,288       141,609,917      145,757,532
Mental Health                                     2,211,129           2,479,842         2,444,426        2,953,990
Human Services Public Assistance                  9,837,676          10,386,701        10,382,221       10,604,730
Other Human Services                             84,011,592          90,151,360        96,900,004       83,069,990
                                   Subtotal     218,166,792         227,770,191       251,336,568      242,386,242
Culture/Recreation
Libraries                                        37,625,068          40,568,069        42,389,021       44,138,969
Parks & Recreation                               59,787,438          71,500,329        53,993,368       59,402,356
Cultural Services                                 1,656,804           1,687,980         1,617,400        1,747,875
Special Recreation Facilities                     6,670,921           6,832,680         4,878,640        5,044,998
Other Culture/Recreation                         16,823,110           1,378,947         2,517,949          697,755
                                   Subtotal     122,563,341         121,968,005       105,396,378      111,031,953
Courts
Court-Related Services                           42,333,060          38,103,657        34,098,352       37,301,895
                                   Subtotal      42,333,060          38,103,657        34,098,352       37,301,895

                  Total Citizen Programs      $1,473,999,413      $1,629,711,868    $1,627,894,674   $1,605,297,740




                                                        Page 53
                                                BUDGET BY PROGRAM
                                                    ALL FUNDS

                                                  FY 06                FY 07                FY 08                 FY 09
                Program                          Adopted              Adopted          Recommended              Planned
General Government Services
Legislative                                        $2,862,067           $2,920,962           $2,835,970           $2,947,021
Executive                                           5,988,706            6,444,313            6,005,158            6,147,269
Financial & Administrative                        172,874,458          179,504,245          185,799,131          192,934,780
Legal Counsel                                       9,633,945           10,354,475           10,172,400           10,639,774
Comprehensive Planning                             21,559,635           23,337,386           20,986,946           22,053,145
General Government Debt Service                   121,648,577          127,509,483           72,255,372           60,655,392
Other General Government                          176,652,057          194,676,069          204,265,522          215,366,424
                                  Subtotal        511,219,445          544,746,933          502,320,499          510,743,805
Nonexpenditure Disbursements
Transfers                                         879,098,709          894,226,077          940,584,922           812,993,766
Reserves & Refunds                                539,823,054          692,198,694          568,773,028           848,509,584
                                  Subtotal      1,418,921,763        1,586,424,771        1,509,357,950         1,661,503,350
Other Nonoperating Costs
Other Nonoperating                                 16,694,030            60,772,337           40,294,072           42,537,729
Other Uses/Debt Service                            28,933,073               120,000                    0                    0
                                  Subtotal         45,627,103            60,892,337           40,294,072           42,537,729

                              Grand Total       $3,449,767,724       $3,821,775,909       $3,679,867,195       $3,820,082,624



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

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




                                                           Page 54
                                                BUDGET BY PROGRAM
                                              COUNTYWIDE GENERAL FUND

                                                  FY 06               FY 07            FY 08           FY 09
                Program                          Adopted             Adopted        Recommended       Planned
Public Safety
Law Enforcement                                   $87,519,451         $97,206,594     $100,022,676    $105,788,110
Fire Rescue                                             8,500               8,500            8,500           8,500
Detention/Corrections                             122,731,127         145,356,987      152,327,378     161,994,571
Public Safety Protective Inspections                1,266,264           1,373,026        1,395,044       1,459,230
Emergency & Disaster Relief Services                1,531,209           1,399,957        1,829,630       3,950,483
Medical Examiner                                    3,555,171           4,171,252        4,274,777       4,551,976
Consumer Affairs                                    1,102,586           1,165,285        1,107,969       1,167,031
Other Public Safety                                         0                   0                0               0
                                   Subtotal       217,714,308         250,681,601      260,965,974     278,919,901
Physical Environment
Water/Sewer Combination Services                    1,441,452             884,606          300,000         300,000
Conservation & Resource Management                 23,609,788          27,400,050       26,173,758      27,734,326
                                   Subtotal        25,051,240          28,284,656       26,473,758      28,034,326
Transportation
Road & Street Facilities                            2,000,000          11,244,004        9,907,504      10,339,929
Transport Transit Systems                             125,000             179,000          179,000         179,000
                                   Subtotal         2,125,000          11,423,004       10,086,504      10,518,929
Economic Environment
Economic Employment Opportunity                             0                   0                0               0
Industry Development                               12,920,931          20,654,367       21,435,589      21,846,009
Veterans Services                                     414,800             431,991          404,144         411,450
Other Economic Environment                            213,500             213,500          185,125         185,125
                                   Subtotal        13,549,231          21,299,858       22,024,858      22,442,584
Human Services
Health                                             24,316,106          10,995,376       11,801,459      11,691,021
Mental Health                                       2,085,990           2,352,657        1,274,136       1,274,136
Human Services Public Assistance                    9,080,806           9,267,456        9,210,370       9,432,879
Other Human Services                               42,593,137          51,048,766       40,159,870      41,332,449
                                   Subtotal        78,076,039          73,664,255       62,445,835      63,730,485
Culture/Recreation
Parks & Recreation                                 21,527,920          23,126,003       17,014,549      17,841,270
Cultural Services                                   1,816,294           1,896,017        1,617,362       1,747,540
Special Recreation Facilities                       1,920,921           2,072,680        2,874,303       3,040,661
Other Culture/Recreation                              514,167             404,504          594,607         597,755
                                   Subtotal        25,779,302          27,499,204       22,100,821      23,227,226
Courts
Court-Related Services                             30,410,586          31,579,971       27,018,290      29,458,864
                                   Subtotal        30,410,586          31,579,971       27,018,290      29,458,864

                  Total Citizen Programs         $392,705,706        $444,432,549      $431,116,040   $456,332,315




                                                           Page 55
                                            BUDGET BY PROGRAM
                                          COUNTYWIDE GENERAL FUND

                                              FY 06               FY 07            FY 08           FY 09
                Program                      Adopted             Adopted        Recommended       Planned
General Government Services
Legislative                                    $2,862,067          $2,920,962       $2,835,970     $2,947,021
Executive                                       5,577,989           5,839,858        5,636,854      5,761,875
Financial & Administrative                     94,404,744          97,490,064       91,851,206     96,813,511
Legal Counsel                                   9,633,945          10,354,475       10,172,400     10,639,774
Comprehensive Planning                          5,720,926           6,008,380        5,434,101      5,732,955
Other General Government                       45,259,588          49,827,774       50,124,376     46,932,078
                               Subtotal       163,459,259         172,441,513      166,054,907    168,827,214
Nonexpenditure Disbursements
Intrafund Transfers                                     0                   0                0              0
Reserves & Refunds                             45,178,925          69,847,878       76,271,433     84,468,956
                               Subtotal        45,178,925          69,847,878       76,271,433     84,468,956

                         Grand Total         $601,343,890        $686,721,940      $673,442,380   $709,628,485




                                                       Page 56
                                           BUDGET BY PROGRAM
                                    UNINCORPORATED AREA GENERAL FUND

                                               FY 06               FY 07            FY 08            FY 09
                 Program                      Adopted             Adopted        Recommended        Planned
Public Safety
Law Enforcement                                 94,991,242         105,886,034      107,648,916     115,331,406
Fire Rescue                                     96,372,715         115,300,272      120,162,267     121,317,309
Public Safety Protective Inspections               782,618             694,496        5,429,924       5,696,439
Emergency & Disaster Relief Services             1,887,251             233,626        1,956,930         304,493
Other Public Safety                              4,125,535           7,057,653        2,269,296       2,386,446
                                   Subtotal    198,159,361         229,172,081      237,467,333     245,036,093
Physical Environment
Water/Sewer Combination Services                    92,000              96,100           98,000          98,000
Conservation & Resource Management                 125,744             137,053                0               0
Flood Control                                   15,921,414          16,712,865       11,834,659      11,711,706
Other Physical Environment                          33,287              59,456           20,461          74,193
                                   Subtotal     16,172,445          17,005,474       11,953,120      11,883,899
Transportation
Road & Street Facilities                        32,726,109          37,740,155       40,496,253      36,029,431
Other Transportation                                     0                   0          750,000         750,000
                                   Subtotal     32,726,109          37,740,155       41,246,253      36,779,431
Economic Environment
Industry Development                             1,150,000           3,650,000        3,650,000        3,650,000
Veterans Services                                1,000,000           1,000,000        1,000,000        1,000,000
Housing & Urban Development                        609,275           1,139,771          160,043          168,711
Other Economic Environment                       3,300,000           9,168,996        5,800,000        3,800,000
                                   Subtotal      6,059,275          14,958,767       10,610,043        8,618,711
Culture/Recreation
Parks & Recreation                              35,940,411          36,612,779       35,108,331      37,314,992
Other Culture/Recreation                           974,443             974,443          100,000         100,000
                                   Subtotal     36,914,854          37,587,222       35,208,331      37,414,992
Courts
Court-Related Services                             10,000              10,000               3,000            3,000
                                   Subtotal        10,000              10,000               3,000            3,000

                  Total Citizen Programs      $290,042,044        $336,473,699      $336,488,080    $339,736,126


General Government Services
Executive                                           65,064              72,691                0               0
Financial & Administrative                      17,929,792          11,133,145       12,433,580      12,868,457
Comprehensive Planning                          12,959,205          14,079,210       12,103,482      12,606,317
Other General Government                         8,424,715           8,103,974        8,815,826       8,735,099
                                  Subtotal      39,378,776          33,389,020       33,352,888      34,209,873
Nonexpenditure Disbursements
Intrafund Transfers                                      0                   0                0               0
Reserves & Refunds                              37,029,347          62,243,907       61,594,990      82,559,929
                                  Subtotal      37,029,347          62,243,907       61,594,990      82,559,929

                              Grand Total     $366,450,167        $432,106,626      $431,435,958    $456,505,928




                                                        Page 57
                                                    BUDGET BY PROGRAM
                                                        ALL FUNDS




                 Allocation of County Funds by Citizen Program:
                                All Funds - FY 08
                                              Economic
                                           Environment and
                                               Housing
                                                 4.8%                                                Health and Human
                                         - employment                                                     Services
                                         - industry development                                            15.4%
                                         - veteran's services                                            - health
                                         - housing                                                       - public asistance
                                         - redevelopment (cities)                                        - social services



           Transportation
               13.2%
     - surface                                                                                            Culture and
       transportation                                                                                  Recreation Services
     - transit                                                                                                6.5%

                                                                                                         - parks and recreation
                                                                                                         - cultural services
    Physical Environment
           23.8%
                                                                                                         - libraries
           - water
                                                                                                                Courts
           - wastewater
                                                                                                                 2.1%
           - solid waste
           - stormwater                                                    Public Safety                       - defense
           - land conservation                                                34.2%                            - prosecution
           - environmental protection                                       - law enforcement                  - records
                                                                            - detention                        - court services
                                                                            - fire rescue
                                                                            - medical examiner
                                                                            - consumer affairs
                                                                            - disaster relief



                                             Each 1% equals $16.3 million
                                          Total funding equals $1,627.8 billion

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




                                                                 Page 58
                                                  BUDGET BY PROGRAM
                                                      ALL FUNDS




              Allocation of County Funds by Citizen Program:
                             All Funds - FY 09

                                         Economic
                                      Environment and
                                          Housing
                                            4.8%                                                   Health and Human
                                                                                                        Services
                                      - employment
                                                                                                         15.4%
                                      - industry development
                                      - veteran's services                                           - health
                                      - housing                                                      - public asistance
                                      - redevelopment (cities)                                       - social services


          Transportation
              13.2%
     - surface
       transportation                                                                                  Culture and
     - transit                                                                                      Recreation Services
                                                                                                           6.5%
                                                                                                       - parks and recreation
                                                                                                       - cultural services
 Physical Environment                                                                                  - libraries
        23.8%

       - water                                                                                               Courts
       - wastewater                                                                                           2.1%
       - solid waste                                                     Public Safety                      - defense
       - stormwater                                                         34.2%                           - prosecution
       - land conservation                                                - law enforcement                 - records
       - environmental protection                                         - detention                       - court services
                                                                          - fire rescue
                                                                          - medical examiner
                                                                          - consumer affairs
                                                                          - disaster relief



                                           Each 1% equals $16.05 million
                                        Total funding equals $1,605.3 billion

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




                                                               Page 59
                                               BUDGET BY PROGRAM
                                             COUNTYWIDE GENERAL FUND




                Allocation of County Funds by Citizen Program:
                       Countywide General Fund - FY 08
                                                                            Public Safety
                                                                               60.5%
                                                            - law enforcement
                                                            - detention
                                                            - medical examiner
     Courts                                                 - consumer affairs
                                                            - disaster relief
      6.3%
 - defense
 - prosecution
 - records                                                                                                     Physical
 - court services                                                                                            Environment
                                                                                                                6.1%

                                                                                                            - stormwater
                                                                                                            - land conservation
   Culture and                                                                                              - environmental
Recreation Services                                                                                            protection
       5.1%                           Health and Human
                                                                            Economic
                                           Services                                                         Transportation
                                                                       Environment and
                                             14.5%                                                                 2.3%
 - parks and recreation               - health                               Housing
                                                                                                             - surface
 - cultural services                  - public assistance                      5.1%                             transportation
                                      - social services                - employment                          - transit passes
                                                                       - industry development
                                                                       - veteran's services
                                                                       - redevelopment (cities)



                                          Each 1% equals $4.31 million
                                       Total funding equals $431.1 million



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




                                                                Page 60
                                               BUDGET BY PROGRAM
                                             COUNTYWIDE GENERAL FUND




                Allocation of County Funds by Citizen Program:
                       Countywide General Fund - FY 09
                                                                              Public Safety
                                                                                 60.5%

                                                          - law enforcement
                                                          - detention
                                                          - medical examiner
                                                          - consumer affairs
                                                          - disaster relief
         Courts
          6.3%
   - defense
   - prosecution
   - records
   - court services                                                                                                Physical
                                                                                                                Environment
                                                                                                                     6.1%
                                                                                                              - stormwater
   Culture and                                                                                                - land conservation
                                                                                                              - environmental
Recreation Services
                                            Health and Human                   Economic                          protection
       5.1%
                                                  Services                 Environment and
                                                    14.5%                       Housing
    - parks and recreation                 - health                                                             Transportation
    - cultural services                    - public assistance                    5.1%
                                                                          - employment                                 2.3%
                                           - social services              - industry development                - surface
                                                                          - veteran's services                     transportation
                                                                          - redevelopment (cities)              - transit passes




                                       Each 1% equals $4.56 million
                                    Total funding equals $456.3 million


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




                                                                Page 61
                                           BUDGET BY PROGRAM
                                    UNINCORPORATED AREA GENERAL FUND




               Allocation of County Funds by Citizen Program:
                  Unincorporated Area General Fund - FY 08
                                                                                                    Public Safety
                                                                                                        71%
                                                                                                - law enforcement
                                                                                                - fire rescue




   Culture and
   Recreation
    Services
       10%                                                                                            Physical
- parks and recreation                                                                              Environment
- cultural services                                                                                      4%
                                                                                                      - stormwater
                                 Economic
                              Environment and                        Transportation
                                  Housing                                   12%
                                                                 - surface transportation
                                    3%
                          - housing
                          - industry development




                                         Each 1% equals $3.4 million
                                      Total funding equals $336.5 million


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




                                                               Page 62
                                          BUDGET BY PROGRAM
                                   UNINCORPORATED AREA GENERAL FUND




              Allocation of County Funds by Citizen Program:
                 Unincorporated Area General Fund - FY 09
                                                                                                   Public Safety
                                                                                                       71%
                                                                                               - law enforcement
                                                                                               - fire rescue




  Culture and
  Recreation
   Services
      10%                                                                                            Physical
                                                                                                   Environment
- parks and recreation
- cultural services                                                                                     4%
                                                                                                       - stormwater
                                Economic
                             Environment and
                                                                       Transportation
                                 Housing
                                                                            12%
                                   3%                               - surface transportation
                           - housing
                           - industry development




                                       Each 1% equals $3.4 million
                                    Total funding equals $339.7 million


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




                                                              Page 63
                                 SUMMARY OF FUNDED FULL-TIME EQUIVALENT POSITIONS
                                              AND FUNDED POSITIONS

                                                                               FY 06        FY 07           FY 08           FY 09               Changes
Organization                                                        Adopted Adopted       Rec     Planned                                 FY 07 to FY 08
County Administrator - Funded FTE                                   5,810.49 5,928.79 5,754.81 5,762.81                                            -173.98
 Funded Positions                                                   6,437.00 6,608.00 6,229.00 6,237.00                                            -379.00
Sheriff - Funded FTE                                                3,341.75 3,488.40 3,552.40 3,618.40                                              64.00
 Funded Positions                                                   3,555.00 3,708.00 3,772.00 3,838.00                                              64.00
Clerk of the Circuit Court - Funded FTE                               122.00    121.00    119.00    119.00                                           -2.00
 Funded Positions                                                     122.00    121.00    119.00    119.00                                           -2.00
Boards, Commissions, and Agencies - Funded F                          275.00    279.00    257.00    257.00                                          -22.00
 Funded Positions                                                     275.00    279.00    257.00    257.00                                          -22.00
Judicial - Funded FTE                                                  55.50     55.50     54.50     54.50                                           -1.00
 Funded Positions                                                      56.00     56.00     55.00     55.00                                           -1.00
Guardian Ad Litem - Funded FTE                                          5.00      5.00      5.00      5.00                                            0.00
 Funded Positions                                                       5.00      5.00      5.00      5.00                                            0.00
County Attorney - Funded FTE                                           87.15     87.15     82.88     82.88                                           -4.27
 Funded Positions                                                      94.00     94.00     84.00     84.00                                          -10.00
Other Elected Officers - Funded FTE                                   527.50    527.50    520.50    520.50                                           -7.00
 Funded Positions                                                     528.00    528.00    523.00    523.00                                           -5.00
Board of County Commissioners - Funded FTE                             25.00     25.00     24.00     24.00                                           -1.00
 Funded Positions                                                      25.00     25.00     24.00     24.00                                           -1.00
                                                Total Funded FTE's 10,249.39 10,517.34 10,370.09 10,444.09                                        -147.25
                                            Total Funded Positions 11,097.00 11,424.00 11,068.00 11,142.00                                           -356.00



                                                                 FTE AND TOTAL POSITIONS                                                 POSITIONS        FTE



                   County Administrator


                                  Sheriff


                    Clerk - Circuit Court


                 Boards/Comm/Agencies
  Organization




                                 Judicial


                     Guardian Ad Litem


                        County Attorney


                  Other Elected Officers


                                  BOCC


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

                                                                                        Number of Positions

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




                                                                                 Page 64
                                                    CAPITAL PROJECTS BUDGET
                                                    SOURCES & USES OF FUNDS

(in Millions of $)
                                                                     FY 06                  FY 07                 FY 08             FY 09
                 (1)
SOURCES                                                              Actual                Adopted               Recomm.           Planned
  Revenues:
   Ad Valorem Taxes                                                         $68.7                  $71.5                  $56.6        $55.3
   Communications Services Tax                                                8.8                    8.9                    0.0          0.0
   Community Investment Tax                                                  28.4                   31.9                   42.5         46.0
   Contributions                                                              3.5                    0.0                    0.0          0.0
   Enterprise Fees                                                           72.9                   62.0                   58.0         56.2
   Gasoline Taxes                                                            17.0                    5.1                    6.8          6.9
   Grants & Shared Revenues                                                   7.9                    2.5                    0.3          0.3
   Impact Fees                                                               16.2                    7.2                   11.7         11.7
   Miscellaneous Revenues (2)                                                 9.7                    4.2                   13.0          9.2
   User Fees                                                                  5.2                    4.3                    4.6          4.7
     Total Revenue                                                          238.3                  197.5                  193.4        190.4

   Other Non Revenue-Financing                                                 9.4                   85.7                 168.9        108.1

TOTAL SOURCES                                                             $247.7                 $283.2                 $362.4        $298.5


                                                                     FY 06                  FY 07                 FY 08             FY 09
          (1)
USES                                                                 Actual                Adopted               Recomm.           Planned

  Fire                                                                       $7.9                   $4.3                  $10.7         $6.1
  Government Facilities                                                      32.9                   69.1                   51.8          8.9
  Libraries                                                                   9.9                    3.6                    2.7          2.5
  Parks                                                                      36.2                   32.2                   13.6         15.7
  Solid Waste                                                                 5.8                    2.7                   10.6         24.7
  Stormwater                                                                  5.8                    5.3                   20.0         17.3
  Transportation                                                             55.8                   93.3                  159.5         45.5
  Water & Wastewater                                                         48.3                  156.7                   57.7        138.2
  Other Non-CIP (3)                                                          10.2                   11.1                   11.0         11.3
       Total Capital Budget                                                 212.8                  378.4                  337.7        270.2

  Reserves (4)                                                                 0.0                  (95.2)                  24.7        28.3

TOTAL USES (Including Reserves)                                           $212.8                 $283.2                 $362.4        $298.5

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




                                                                       Page 65
                                      DEBT SERVICE BUDGET SUMMARY


DEBT REQUIREMENTS FOR COUNTY DEBT ONLY
($ IN MILLIONS)
                                                        FY 06              FY 07             FY 08              FY 09
                                                        Actual           Adopted           Recomm             Planned
DEBT SERVICE BUDGET
  Principal Payments1                                         53.3              $60.6             $52.6                 $53.7
  Interest Payments1                                          33.6               37.3              36.0                  33.5
TOTAL COUNTY DEBT SERVICE                                    $86.9              $97.8             $88.6                 $87.2
(Principal and Interest Only)
  Debt Administration Expenses2                                0.8               0.3                0.3               0.3
  Capitalized Interest3                                        0.0               0.0                0.0               0.0
                                 4
  Principal Payment Defeased Debt                             79.4              89.9               23.2              15.2
  Redemption of Debt                                           0.0               0.0                0.0               0.0
  Redemption of Short Term Loans                               0.0               0.0                0.0               0.0
  Interfund Short Term Loans                                   0.0               0.0                0.0               0.0
TOTAL DEBT SERVICE FUND                                     $167.2            $188.0             $112.1            $102.7
 (As shown in Budget Summary)



TOTAL COUNTY DEBT OUTSTANDING                               $671.4            $717.7             $726.1            $710.2
(As of Fiscal Year End)

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

    General Obligation Debt                                  $38.9              $34.1             $29.0                 $23.8
    Self-Supporting Debt                                     209.6              271.9             246.3                 257.7
    Non Self-Supporting Debt                                 422.9              411.8             450.8                 428.8

1
   Amounts shown do not include County contributions to the Tampa Sports Authority for debt service on the
    outstanding bonds of the Authority.
2
   Includes fees paid for trustees, paying agent and registrar services, remarketing and Letter of Credit fees.
3
   Interest paid with funds set aside from bond proceeds.
4
   The principal amount of outstanding bonds refinanced with the proceeds of refunding bonds. Also includes principal
  payments made from Commercial Paper rollover notes.
5
   Does not include the Solid Waste Series 2006 A&B Bonds, which will increase FY 08 principal and interest payments
  to $54.8 million and $43.4 million, respectively, and FY 09 principal and interest payments to $58.2 million and
  $40.8 million, respectively. Self-supporting debt outstanding will increase to $401.4 million and $408.2 million in
  FY 08 and FY 09, respectively; total county debt outstanding will increase to $881.2 million and $860.8 million
  in FY 08 and FY 09, respectively. Later budget documents will be updated to reflect the addition of the
  Solid Waste Series 2006 A&B Bonds.




                                                         Page 66
Page 67
                                                      ECONOMIC INDICATORS



The Hillsborough County budget is affected by various economic                of the housing market, modestly higher interest rates and growing
variables that are significant drivers of demand for County services          debt burdens. Rapid home value appreciation and historically low
and of major revenues. The following is a brief discussion of past            interest rates encouraged homeowners to withdraw equity from
and projected trends for key economic indicators including jobs,              their homes and use the funds to increase current consumption.
employment levels, population, income, construction, and sales.               Unsold homes and falling prices have been feared to turn this
                                                                              positive wealth effect to a negative effect. While these events will
Weak housing markets and a decline in business inventories in late            moderate spending they have, thus far, not been as big a drag on
2006 and early 2007 resulted in a marked slowdown in US economic              national consumer spending as feared. Census Bureau data
growth. While overall growth in US Gross Domestic Product (GDP)               report a 5.0% gain in retail spending in May 2007 over May 2006.
was a healthy 3.3% for 2006 much of that growth occurred in the first         This is the strongest growth in over a year.
half of the year. Growth slowed from 5.6% in the first quarter 2006
to 2.5% in the fourth quarter and to a weak 0.7% in the first quarter         In addition to weak housing markets other factors will combine to
2007. On an annual basis national residential investment fell 15.8%           slow the growth of consumer spending going forward. High energy
in the first quarter. This drop reduced overall the GDP growth rate           and food costs are taking an increasing share of consumer
by 0.89 points yet was an improvement over the 1.21 points drag on            income. Inflation peaked at 4.3% in June 2006 and has been on
fourth quarter growth. Other factors restraining first quarter growth         volatile course since. Fluctuating oil and gasoline prices brought
were a large decline in inventories, weaker net exports and weaker            inflation down to 1.3% in October 2006 but rose again in 2007
consumer spending on nondurable goods. Despite housing                        pushing inflation to 2.7% in May 2007. This volatility has fostered
weakness other areas of the strength remain. Business profits                 caution among consumers.
remain at a record level and are supporting business investment and
job growth. Consumer spending on services and durable goods                   Forecasters are predicting a summer and fall rebound from the
posted strong growth, more than offsetting the relative weakness in           weak performance of first quarter 2007. The sales to inventory
nondurable spending.                                                          ratio is now low and flush businesses will be working to increase
                                                                              production in later 2007 to meet current demand. Combined with
Home sales remained weak in the first half of 2007. Compared to a             expectations that housing markets are near their bottom and will
year ago national existing home sales are down more than 10% in               turn around in 2008, GDP growth is expected to return to an
May 2007 while new home sales are down 15.8% according to the                 annual rate of about 3.0% for late 2007 and for 2008 as a whole.
Census Bureau. New homes supply on market is 7.1 months.                      A more protracted housing market correction and its downward
Existing supply has risen to 8.9 months. These supply backlogs                pressure on consumer spending are the main risks to this forecast.
have suppressed home prices. Existing median home prices are
                                                                                                                         NONFARM JOB GROWTH IN
down 2.1% from a year ago and new home median prices declined
                                                                                                                           TAMPA METRO AREA
0.8%. The National Association of Realtors (NAR) reports a 1.8%                                      60
decline in median existing home prices for first quarter 2007. NAR                                   50
reported the Tampa Bay area experienced a 2.0% decline. NAR
                                                                                                     40
reports rising housing affordability amid the modest price decline and
                                                                               Growth In Thousands




good income growth. Higher mortgage rates, however, have                                             30
restrained improved affordability. Analysts report some tentative                                    20
signs of a bottom in housing markets in mid-2007 but do not expect                                   10
an upturn until early to mid 2008.
                                                                                                     0

Job markets posted strong gains in 2006 and early 2007 despite the                               -10
slowdown in housing markets and continued weakness in                                            -20
manufacturing employment. Strong business balance sheets have                                    -30
supported business investment and commercial real estate. Job
                                                                                                                                                                                           07 Proj
                                                                                                                                                                                                     08 Proj
                                                                                                                                                                                                               09 Proj
                                                                                                          91
                                                                                                               92
                                                                                                                    93
                                                                                                                         94
                                                                                                                              95
                                                                                                                                   96
                                                                                                                                         97
                                                                                                                                              98
                                                                                                                                                   99
                                                                                                                                                        00
                                                                                                                                                             01
                                                                                                                                                                  02
                                                                                                                                                                       03
                                                                                                                                                                            04
                                                                                                                                                                                 05
                                                                                                                                                                                      06




growth has followed suit. Some job losses in housing construction                                                                       Calendar Year
have been reabsorbed in commercial construction. The nation
                                                                                            Source: Florida Agency for Workforce Innovation and Woods & Poole
gained 2.5 million jobs in 2006. The annual pace of growth has                                                        Economics, Inc
slowed to 1.9 million in 2007 reflecting slowing economic growth.
Strong job gains have kept unemployment low at 4.5% (May 2007)
and resulted in healthy wage gains. Wages and salaries increased              The Tampa metro area (Hillsborough, Pinellas, Pasco, and
3.6% for the first quarter 2006 to first quarter 2007 period, exceeding       Hernando counties) gained 14,100 jobs in the 12 months to May
the 12-month 2.9% increase of the Consumer Price Index for March              2007. Metro Tampa’s 1.1% job growth trailed the nation’s and
2007.                                                                         Florida’s rates of 1.5% each. Education, health and hospitality
                                                                              accounted for nearly half of all net new jobs in Metro Tampa.
Gains in jobs and wages have been an important support to
consumer spending and have more than offset the negative effects

                                                                    Page 68
                                                                                                 ECONOMIC INDICATORS


                                                                                                                                          2005. Florida sales rose 14.6%. Poor housing markets and high
                                      POPULATION GROWTH                                                                                   fuel prices slowed growth to 4.1% and 5.9% respectively. Most
                                FLORIDA VS. HILLSBOROUGH COUNTY                                                                           national forecasters expect slow spending growth to continue
                    3.5%
                                                                                                                                          through 2008. Hillsborough County Management and Budget
                    3.0%                                                                                                                  Department models forecast 3.9% growth in FY 07 and 3.8% in FY
                                                                                                                                          08.
                    2.5%
   Percent Growth




                    2.0%
                                                                                                                                                                              TAXABLE SALES GROWTH
                                                                                                                                                                         FLORIDA VS. HILLSBOROUGH COUNTY
                    1.5%                                                                                                                                    20.0%

                    1.0%                                                                                                                                    15.0%




                                                                                                                                           Percent Growth
                    0.5%
                                                                                                                                                            10.0%
                    0.0%
                           91
                                92
                                     93
                                          94
                                               95
                                                    96
                                                         97
                                                              98
                                                                   99
                                                                        00
                                                                             01
                                                                                  02
                                                                                       03
                                                                                            04
                                                                                                 05
                                                                                                      06
                                                                                                           07 Proj
                                                                                                                     08 Proj
                                                                                                                               09 Proj
                                                                                                                                                            5.0%
                                                    Calendar Year
                                                         Hillsborough                  Florida
                                                                                                                                                            0.0%
                      Source: Bureau of Economic and Business Research (BEBR)
                                                                                                                                                            -5.0%




                                                                                                                                                                                                                               07 Proj

                                                                                                                                                                                                                                         08 Proj

                                                                                                                                                                                                                                                   09 Proj
                                                                                                                                                                    96

                                                                                                                                                                          97

                                                                                                                                                                               98

                                                                                                                                                                                    99

                                                                                                                                                                                         00

                                                                                                                                                                                              01

                                                                                                                                                                                                    02

                                                                                                                                                                                                         03

                                                                                                                                                                                                              04

                                                                                                                                                                                                                   05

                                                                                                                                                                                                                          06
                                                                                                                                                                                              Calendar Year
The recent decline in single-family detached and attached permits                                                                                                                        Hillsborough          Florida
reflects nationally slowing housing markets. National home sales
have fallen substantially while median prices have weakened more                                                                                             Sources: Florida Department of Revenue and Hillsborough County
modestly. The Greater Tampa Association of Realtors reported a                                                                                                              Management and Budget Projections
38.1% drop in year-to-date existing Hillsborough home sales (MLS
listed) in May 2007 compared to May 2006. The National                                                                                    Hillsborough County’s taxable sales are highly dependent on
Association of Realtors reported the Tampa Bay median existing                                                                            consumer nondurable purchases. These are things of everyday
sales price declined 2.0% during the first quarter 2006 to first quarter                                                                  life: clothing, some grocery items, personal services, etc. When
2007 period.                                                                                                                              comparing the sources of Hillsborough County’s taxable sales to
                                                                                                                                          Florida’s some notable differences arise. Hillsborough in 2003
Property taxes on residential and commercial real estate provide                                                                          was more dependent on automobile related sales and business
Hillsborough County Government with its largest source of revenue.                                                                        investment (items and services related to construction activity).
Recent growth in taxable real estate values has reflected strong                                                                          Hillsborough County sales are less exposed to changes in tourism
housing markets as well as reassessment activity by the Property                                                                          and recreation with 16.7% of sales arising from that industry
Appraiser’s Office. Countywide taxable value growth averaged                                                                              compared to nearly 20% for the state.
12.4% annually during 1997-2007. Countywide taxable value grew                                                                                                                 TAXABLE SALES PER CAPITA, 2003
about 12.8% for FY 08 after 22.8% growth for FY 07. Slowing
                                                                                                                                           $18,000
housing markets resulted in slower taxable value growth and will                                                                                                          $16,462
                                                                                                                                                                                                $15,040
likely result in further slowing for FY 09.                                                                                                $16,000                                                                      Business Investment
                                                                                                                                                                           $3,054
             LARGEST HILLSBOROUGH PROPERTY TAXPAYERS,                                                                                      $14,000                                                 $2,324
                               2006                                                                                                                                        $1,102                                       Building Investment
                                                       $ Millions                                                                          $12,000                                                 $1,099
            Tampa Electric Company                          40.9                                                                           $10,000                         $4,644                                       Consumer Nondurables
            Verizon                                         22.0                                                                                                                                   $4,513
            Hillsborough County Aviation Authority         11.2                                                                               $8,000
            Mosaic Phosphates Company                         6.9                                                                                                                                                       Tourism & Recreation
            Camden Property Trust                             5.1                                                                             $6,000                       $2,751
                                                                                                                                                                                                   $2,945
            Wal-Mart                                          4.7                                                                                                          $1,241                                       Consumer Durables
                                                                                                                                              $4,000                                               $1,254
            Post Apartment Homes LP                           4.6
            Glimcher Limited Partnership                      4.3                                                                             $2,000                       $3,669                  $2,906               Autos & Accessories
            Busch Entertainment Corporation                   2.9
            Teachers Insurance and Annuity Association        2.8                                                                                            $0
                                                                                                                                                                         Hillsborough              Florida
            Source: Hillsborough County, Florida Comprehensive Annual
            Financial Report, Fiscal Year Ended September 30, 2006
                                                                                                                                                               Source: Bureau of Economic and Business Research (BEBR)

Taxable sales rise and fall as the economy, particularly employment,                                                                      With the absence of direct and comprehensive measures of a local
rises and falls. Sales are also related to population, tourism, and                                                                       area's economic output, total personal income is a good surrogate
income growth. Hillsborough County taxable sales rose 16.2% in                                                                            measure. Hillsborough County's 2005 total personal income stood

                                                                                                                                Page 69
                                                                                                                                                ECONOMIC INDICATORS


at $37.8 billion, a 6.4% increase over 2004. Income growth
                                                                                                                                                                                                                                                          REGULAR GASOLINE PRICE
exceeded the Tampa Bay region's 2005 inflation rate of 4.0% and
                                                                                                                                                                                                                                                               EAST COAST
the national rate of 3.4%. Woods & Poole Economics estimates                                                                                                                                                                    350.0
growth of 5.9% for 2006. Growth of 5.9% is projected for 2007 and
5.8% for 2008.                                                                                                                                                                                                                  300.0




                                                                                                                                                                                                                 Cents per Gallon
                                                             PERSONAL INCOME                                                                                                                                                    250.0
                                                          HILLSBOROUGH COUNTY                                                                                                                                                   200.0
                       50                                                                                                                                     12%
                       45                                                                                                                                                                                                       150.0
                                                                                                                                                              10%
                       40                                                                                                                                                                                                       100.0
 Billions of Dollars




                       35




                                                                                                                                                                        Percent Growth
                                                                                                                                                              8%                                                                    50.0
                       30
                       25                                                                                                                                     6%                                                                     0.0




                                                                                                                                                                                                                                           Aug-93




                                                                                                                                                                                                                                           Jun-96

                                                                                                                                                                                                                                           Aug-97



                                                                                                                                                                                                                                           May-99

                                                                                                                                                                                                                                           Jun-00

                                                                                                                                                                                                                                           Aug-01



                                                                                                                                                                                                                                           May-03




                                                                                                                                                                                                                                           Aug-05


                                                                                                                                                                                                                                           May-07
                                                                                                                                                                                                                                           Jan-93




                                                                                                                                                                                                                                           Jan-97

                                                                                                                                                                                                                                           Mar-98




                                                                                                                                                                                                                                           Jan-01

                                                                                                                                                                                                                                           Mar-02
                                                                                                                                                                                                                                           Apr-95




                                                                                                                                                                                                                                            Jul-04



                                                                                                                                                                                                                                           Mar-06
                                                                                                                                                                                                                                           Nov-95




                                                                                                                                                                                                                                           Nov-99




                                                                                                                                                                                                                                           Jan-05
                                                                                                                                                                                                                                           Feb-94
                                                                                                                                                                                                                                           Sep-94




                                                                                                                                                                                                                                           Oct-98




                                                                                                                                                                                                                                           Oct-02

                                                                                                                                                                                                                                           Dec-03




                                                                                                                                                                                                                                           Oct-06
                       20
                                                                                                                                                              4%
                       15
                                                                                                                                                                                                                                                          East Coast Regular                  Inflation Adjusted
                       10
                                                                                                                                                              2%
                                5                                                                                                                                                                                                               Sources: US Energy Information Administration
                                0                                                                                                                             0%                                                                           and U.S. Department of Labor, Bureau of Labor Statistics
                                     91
                                           92
                                                93
                                                     94
                                                          95
                                                                96
                                                                      97
                                                                           98
                                                                                99
                                                                                     00
                                                                                           01
                                                                                                 02
                                                                                                      03
                                                                                                           04
                                                                                                                05
                                                                                                                      06 Proj
                                                                                                                                07 Proj
                                                                                                                                          08 Proj
                                                                                                                                                    09 Proj




                                                                           Calendar Year                                                                                                                     Short-term interest rates have risen since 2004 as the Federal
                                                                                                                                                                                                             Reserve switched its emphasis from fighting recession to fighting a
 Sources: BEA, Regional Economic Information System (REIS), and Woods                                                                                                                                        return of inflation. Further Fed hikes are unlikely as inflationary
                        & Poole Economics, Inc
                                                                                                                                                                                                             pressures may be declining as housing markets and economic
                                                                                                                                                                                                             growth cool.
Median household income in Hillsborough County stood at $44,850
in 2004, compared to Florida’s $40,900. For the first time                                                                                                                                                                                          INTEREST RATES: 20 YEAR
Hillsborough County median household income exceeded the nation                                                                                                                                                                            STATE & LOCAL GENERAL OBLIGATION BOND
($44,334).                                                                                                                                                                                                                                       AND 10 YEAR TREASURY RATES
                                                                                                                                                                                                                                    9.0%

                                                                                                                                                                                                                                    8.0%
                                                                                                                                                                                                                 Interest Rate




                                                           INFLATION RATE
                                                                                                                                                                                                                                    7.0%
                                                      CONSUMER PRICE INDEX (CPI-U)
                         5.0%
                                                                                                                                                                                                                                    6.0%
                         4.5%
                         4.0%                                                                                                                                                                                                       5.0%
            Rate of Inflation




                         3.5%
                                                                                                                                                                                                                                    4.0%
                         3.0%
                         2.5%                                                                                                                                                                                                       3.0%




                                                                                                                                                                                                                                                                                                                                               09 NA
                                                                                                                                                                                                                                           91
                                                                                                                                                                                                                                                92
                                                                                                                                                                                                                                                     93
                                                                                                                                                                                                                                                          94
                                                                                                                                                                                                                                                               95
                                                                                                                                                                                                                                                                    96
                                                                                                                                                                                                                                                                         97
                                                                                                                                                                                                                                                                              98
                                                                                                                                                                                                                                                                                   99
                                                                                                                                                                                                                                                                                        00
                                                                                                                                                                                                                                                                                             01
                                                                                                                                                                                                                                                                                                  02
                                                                                                                                                                                                                                                                                                       03
                                                                                                                                                                                                                                                                                                            04
                                                                                                                                                                                                                                                                                                                 05
                                                                                                                                                                                                                                                                                                                      06
                                                                                                                                                                                                                                                                                                                           07 Proj
                                                                                                                                                                                                                                                                                                                                     08 Proj
                         2.0%                                                                                                                                                                                                                                                 Calendar Year
                         1.5%
                         1.0%                                                                                                                                                                                                                                  20-yr GO Bonds                     10-yr Treasury
                         0.5%
                         0.0%                                                                                                                                                                                              Sources: Federal Reserve Board and National Association for Business
                                                                                                                                                                                               09 NA
                                                                                                                                                                   07 Proj
                                                                                                                                                                                     08 Proj
                                          91
                                                92
                                                     93
                                                           94
                                                                     95
                                                                           96
                                                                                97
                                                                                      98
                                                                                                99
                                                                                                      00
                                                                                                           01
                                                                                                                 02
                                                                                                                            03
                                                                                                                                          04
                                                                                                                                                    05
                                                                                                                                                              06




                                                                                                                                                                                                                                                   Economics (NABE)
                                                                                Calendar Year
                                                                                                                                                                                                             Risks always abound in economic forecasting. A deeper and
                                                                                     Metro Tampa                                  US
                                                                                                                                                                                                             extended housing correction is the greatest risk. Volatile energy
                                                                                                                                                                                                             prices are also a concern. Economic fundamentals, however, are
                                    Sources: U.S. Department of Labor, Bureau of Labor Statistics
                                                                                                                                                                                                             broadly positive.
                                      and National Association for Business Economics (NABE)
Inflation is forecasted to moderate at 2.5% for 2007 and 2.3% 2008.
Slower economic growth is creating less pricing pressure. Oil and
gasoline prices are expected to retreat in late 2007 and in 2008.




                                                                                                                                                                                                       Page 70
Page 71
                              MILLAGE COMPARISON



                                          FY 06                        FY 07
                                        ADOPTED                      ADOPTED
                                 MILLAGE        LEVY          MILLAGE        LEVY

COUNTYWIDE
  OPERATING
   General Revenue Fund            6.7597      $436,560,087     6.3367     $498,175,414
   Environ. Sensitive Lands        0.1660        10,720,738     0.1833       14,410,585
  TOTAL OPERATING                  6.9257       447,280,825     6.5200      512,585,999

  DEBT SERVICE
   Environ. Sensitive Lands        0.0840         5,439,066     0.0667         5,255,553
  TOTAL DEBT                       0.0840         5,439,066     0.0667         5,255,553
TOTAL OPERATING & DEBT             7.0097       452,719,891     6.5867      517,841,552

NON COUNTYWIDE
  OPERATING
   General Purpose MSTU            5.1621       203,267,372     4.9954      241,613,923
   Library Services                0.6923        42,759,818     0.6923       52,185,716
  TOTAL OPERATING                  5.8544       246,027,190     5.6877      293,799,639

  DEBT SERVICE
   Parks & Recreation Bonds        0.0359         1,413,630     0.0286         1,383,304
TOTAL OPERATING & DEBT             5.8903       247,440,820     5.7163      295,182,943

TOTAL BOCC                        12.9000      $700,160,711    12.3030     $813,024,495




TAXABLE PROPERTY VALUES
                                                FY 06                       FY 07
COUNTYWIDE
 Value of Existing Property                 $62,386,460,570              $75,712,633,977
 Value of New Construction                    2,196,300,039                2,904,850,506
Total Taxable Value                         $64,582,760,609              $78,617,484,483

ELAPP Debt Service
 Value of Existing Property                 $62,554,487,801              $75,889,052,985
 Value of New Construction                    2,196,300,039                2,904,850,506
Total Taxable Value                         $64,750,787,840              $78,793,903,491

UNINCORPORATED(MSTU)
 Value of Existing Property                 $37,883,044,479              $46,154,129,282
 Value of New Construction                    1,493,831,583                2,213,153,118
Total Taxable Value                         $39,376,876,062              $48,367,282,400

SPECIAL LIBRARY DISTRICT
 Value of Existing Property                 $59,607,662,475              $72,535,766,653
 Value of New Construction                    2,157,206,064                2,844,437,846
Total Taxable Value                         $61,764,868,539              $75,380,204,499



                                     Page 72
                              MILLAGE COMPARISON



                                         FY 08                         FY 09
                                     RECOMMENDED                     PLANNED
                                 MILLAGE       LEVY           MILLAGE        LEVY

COUNTYWIDE
  OPERATING
   General Revenue Fund            5.5829      $490,440,949     5.5829     $519,578,046
   Environ. Sensitive Lands        0.1615        14,187,289     0.1615       15,030,155
  TOTAL OPERATING                  5.7444       504,628,238     5.7444      534,608,201

  DEBT SERVICE
   Environ. Sensitive Lands        0.0604         5,317,199     0.0550         5,129,473
  TOTAL DEBT                       0.0604         5,317,199     0.0550         5,129,473
TOTAL OPERATING & DEBT             5.8048       509,945,437     5.7994      539,737,674

NON COUNTYWIDE
  OPERATING
   General Purpose MSTU            4.3755       238,682,439     4.3755      254,581,076
   Library Services                0.6083        51,245,865     0.6083       54,290,382
  TOTAL OPERATING                  4.9838       289,928,304     4.9838      308,871,458

  DEBT SERVICE
   Parks & Recreation Bonds        0.0259         1,412,839     0.0242         1,408,036
TOTAL OPERATING & DEBT             5.0097       291,341,143     5.0080      310,279,494

TOTAL BOCC                        10.8145      $801,286,580    10.8074     $850,017,168




TAXABLE PROPERTY VALUES
                                                FY 08                       FY 09
COUNTYWIDE
 Value of Existing Property                 $84,627,369,489              $91,318,625,728
 Value of New Construction                    3,219,618,428                1,747,351,741
Total Taxable Value                         $87,846,987,917              $93,065,977,469

ELAPP DEBT SERVICE
 Value of Existing Property                 $84,813,474,894              $91,515,787,655
 Value of New Construction                    3,219,618,428                1,747,351,741
Total Taxable Value                         $88,033,093,322              $93,263,139,396

UNINCORPORATED(MSTU)
 Value of Existing Property                 $52,215,530,216              $56,916,481,713
 Value of New Construction                    2,334,221,571                1,266,829,041
Total Taxable Value                         $54,549,751,787              $58,183,310,754

SPECIAL LIBRARY DISTRICT
 Value of Existing Property                 $81,107,041,435              $87,546,648,909
 Value of New Construction                    3,137,352,295                1,702,704,254
Total Taxable Value                         $84,244,393,730              $89,249,353,163



                                     Page 73
                      MILLAGE COMPARISON




                     Hillsborough County's
                Use of the Countywide 10-mill Cap
                              FY 08
                                                Library Fund
General Fund                                     0.6083 mills
 5.5829 mills




                                                      ELAPP Operating
                                                        0.1615 mills




                                             3.6473 mills Available




                   Hillsborough County's
        Use of the Unincorporated Area 10-mill Cap
                           FY 08


                                                          5.6245 mills Available




       MSTU Fund
       4.3755 mills




                             Page 74
                       MILLAGE COMPARISON




                      Hillsborough County's
                 Use of the Countywide 10-mill Cap
                               FY 09
General Fund
 5.5829 mills                                    Library Fund
                                                 0.6083 mills



                                                        ELAPP Operating
                                                          0.1615 mills




                                              3.6473 mills Available




                   Hillsborough County's
        Use of the Unincorporated Area 10-mill Cap
                           FY 09


                                                  5.6245 mills Available




  MSTU Fund
  4.3755 mills




                              Page 75
Page 76
                           IMPACT OF LOCAL TAXES ON A FAMILY IN THE UNINCORPORATED
                             AREA OF HILLSBOROUGH COUNTY WITH A HOUSE ASSESSED
                                AT $200,000, LESS A $25,000 HOMESTEAD EXEMPTION
                                             ($175,000 TAXABLE VALUE)


                                                FY 03       FY 04        FY 05         FY 06          FY 07            FY 08        FY 09

TAXES LEVIED COUNTYWIDE
BOCC - General Fund                           $1,259.69    $1,257.85    $1,255.75     $1,212.00      $1,141.00         $1,005.27    $1,005.27
BOCC - General Obligation Debt                    19.95        18.29        16.89         14.70          11.67             10.57         9.63
Southwest Florida Water Mgmt District *+          73.85        73.85        73.85         73.85          73.85             67.66        67.66
School Board (incl. General Oblig. Debt)*      1,504.13     1,484.00     1,463.16      1,388.98       1,369.03          1,316.53     1,316.53
Children's Board *                                87.50        87.50        87.50         87.50          87.50             81.10        81.10
Port Authority*                                   50.75        50.75        45.50         45.50          38.50             34.69        34.69
TOTAL COUNTYWIDE TAXES                        $2,995.86    $2,972.24    $2,942.64     $2,822.52      $2,721.55         $2,515.80    $2,514.86

TAXES LEVIED WITHIN SPECIFIC AREAS
Library District                                $112.40      $112.40      $112.40       $121.15         $121.15          $106.45      $106.45
Municipal Services Taxing Unit (MSTU) **         885.87       885.87       885.87        903.37          874.20           765.71       765.71
MSTU Parks General Obligation Debt **              8.75         7.96         6.97          6.28            5.01             4.53         4.24
Hillsborough Area Regional Transit*               87.50        87.50        87.50         87.50           87.50            87.50        87.50
Hillsborough River Basin*+                        49.88        49.88        49.88         49.88           49.88            44.57        44.57
TOTAL TAXES WITHIN SPECIFIC AREAS             $1,144.40    $1,143.61    $1,142.61     $1,168.18       $1,137.73        $1,008.77    $1,008.47

TOTAL AD VALOREM TAXES                        $4,140.26    $4,115.84    $4,085.25     $3,990.70       $3,859.28        $3,524.57    $3,523.33

  $ change from preceding year:                 ($29.12)     ($24.41)     ($30.59)      ($94.55)       ($131.43)        ($334.71)      ($1.24)
  % change from preceding year:                   (0.7%)       (0.6%)       (0.7%)        (2.3%)          (3.3%)           (8.7%)       (0.0%)



Notes:
* Not a tax levy, assessment, or fee of the Board of County Commissioners (BOCC)
** Homeowners residing within the municipalities of Tampa, Temple Terrace, or Plant City pay city
    taxes instead of the MSTU taxes. The Hillsborough Area Regional Transit Tax is not levied
    in Plant City. The Library District tax is not levied in Temple Terrace or Plant City.
+ For FY 08, subject to approval by the Governing Board and Basin Board in compliance with House Bill 1B

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




                                                                 Page 77
                               BASIC INFORMATION ON PROPERTY TAXES

The calculation of assessed value of real and tangible            Multiply this answer by the levied millage. For in-
personal property and how much of this value is sub-              stance, using the FY 08 recommended countywide
ject to ad valorem taxation varies from state to state.           millage rate of 5.7444 per thousand dollars of taxable
In Florida, each county has an elected Property Ap-               value, the countywide property tax for this property
praiser whose office supervises the valuation process             would be:
following the appropriate state laws, regulations and
professional guidelines.                                                      $175 X 5.7444 Mills = $1,005

                     EXEMPTIONS
                                                                       THE AGGREGATE ROLLED-BACK RATE
Florida law provides specific exemptions to reduce the
                                                                  In recent years, much of the legislation in Florida gov-
value of property subject to taxation. Some of the
                                                                  erning the setting of millage rates has been centered
more frequently used exemptions are:
                                                                  on the concept of the "rolled-back rate". The "rolled-
                                                                  back rate" is that millage rate which when applied to
Homestead - For all permanent residents of Florida,
                                                                  the total amount of taxable value of property (exclud-
the first $25,000 of the value of an owner-occupied
                                                                  ing new construction) produces the same amount of
residence is exempt. Certain elderly low-income
                                                                  revenue as the previous year.
homeowners may also qualify for an additional exemp-
tion called the Senior Homestead Exemption. The
                                                                  The "rolled-back rate" is used as a standardized point
Board of County Commissioners set this additional
                                                                  of comparison to show how millage rates are changing
exemption at $25,000.
                                                                  from one year to the next. The purpose of the "rolled-
Government - All property owned by a government is                back rate" calculation is to allow local governments in
exempt.                                                           Florida to identify when they are drawing more tax
                                                                  revenue from existing property. For example, an in-
Widows - An additional $500 in value is exempt if the
                                                                  crease in the assessment of existing property draws
resident-owner is a widowed permanent resident.
                                                                  more tax revenue for governments even when those
Disability - In addition to any other exemptions, an              governments keep the same millage rates as the pre-
additional $500 in value is exempt for totally and per-           vious year. The aggregate "rolled-back rate" varies
manently disabled or blind residents.                             significantly from the total millage rate because the
                                                                  combined ad valorem revenue from the General
Institutional - All properties of non-profit organizations        Revenue Fund, MSTU, and Library Fund is divided by
used for literary, scientific, educational and charitable         the countywide taxable value in calculating the "ag-
purposes are exempt.                                              gregate rolled-back rate" even though ad valorem
                                                                  revenue from the Special Library District millage and
                                                                  the MSTU millage is generated from smaller tax
          COMPUTING PROPERTY TAXES                                bases.
To compute the property tax on a parcel, you need to
know three factors: the assessed value as determined              At the public hearings in September, the County is
by the Property Appraiser; the amount of the value                required to show how proposed millage rates compare
which is not subject to the tax due to the application of         to the "aggregate rolled-back rate" and to identify why
exemptions; and the millage rate authorized by a tax-             the proposed rate differs from the "aggregate rolled-
ing authority. For example:                                       back rate".

Start with the                                                    During the 2007 Legislative session House Bill 1B was
                                                                  passed resulting in FY 08 millage rates that are ap-
    ASSESSED PROPERTY VALUE = $200,000                            proximately 5% below FY 07 millage rates.
Minus the amount of any EXEMPTIONS:
                                                                  The following example demonstrates how to compute
For example, Homestead Exemption = $25,000                        the "aggregate rolled-back rate", the millage rate that
This results in a                                                 will generate the same ad valorem tax revenues ex-
                                                                  clusive of new construction, additions to structures,
      TAXABLE PROPERTY VALUE = $175,000                           etc.
Then divide the TAXABLE VALUE BY 1,000 = $175




                                                             Page 78
                                     BASIC INFORMATION ON PROPERTY TAXES

                            CALCULATION OF THE ESTIMATED AGGREGATE ROLLED-BACK RATE 1
Property Taxes Collected in the Previous Year for the General Revenue Fund, MSTU, and Library District =
                                              $788,900,667
                                                                            Divided by
The Taxable Value of Countywide Property Less New Construction in the Current Year = $82,106,675,479
                                                Equals the Aggregate Rolled-Back Rate of
                                             9.6082 Mills or $9.61 per $1,000 of Taxable Value
                       A Similar Computation is Performed Using the Millages for the Next Fiscal Year.
 The Calculated Aggregate Millage Rate for Fiscal Year 08 is 9.0448 Mills, or 5.86% Under the Aggregate
                                          Rolled-Back Rate.




                                              H IL L S B O R O U G H C O U N T Y
                                       A D V A L O R E M O P E R A T IN G M IL L A G E S
                                        F Y 0 8 re fle c ts a 0 .7 8 m ill d e c re a s e in th e C o u n ty w id e m illa g e ,
                                            a 0 .6 2 m ill d e c re a s e in th e U n in c o rp o ra te d m illa g e , a n d
                                                         a 0 .0 8 d e c re a s e in th e L ib ra ry m illa g e




            1 0 .0 0

             9 .0 0

             8 .0 0

             7 .0 0

             6 .0 0
 In Mills




             5 .0 0

             4 .0 0

             3 .0 0

             2 .0 0

             1 .0 0

             0 .0 0
                       99       00           01            02          03           04           05            06           07       08   09

                                                                            F is c a l Y e a r




                                L ib ra ry        U n in c o rp o ra te d G e n e ra l F u n d (M S T U )        C o u n ty w id e

 1
  Florida Statutes require the budget estimate be based on the Property Appraiser’s July 1 preliminary
 certification. Due to taxable value adjustments made after July 1st by the Property Appraiser and Value
 Adjustment Board, actual property taxes collected will differ from estimated collections used for
 budget purposes




                                                                                Page 79
                CHANGES IN TAXABLE VALUES BY PROPERTY CLASSIFICATION



                                  Percentage Change in Property Value Growth
                                   Single Family Residential and Commercial
             30.00%
             25.00%
             20.00%
             15.00%
             10.00%
               5.00%
               0.00%
              -5.00% 97      98       99       00     01      02       03        04   05        06   07    08

             -10.00%

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




Property Value Changes by Fiscal Year
                 Single Family             Percent                   Other            Percent              Commercial            Percent
                  Residential              Change                  Residential        Change                Property             Change
FY 97             11,184,071,234             4.87%              3,342,312,627           2.01%              5,224,959,214            2.39%
FY 98             12,218,590,422             9.25%              3,546,915,153           6.12%              5,599,669,645            7.17%
FY 99             13,198,217,817             8.02%              4,019,231,028          13.32%              6,200,916,982          10.74%
FY 00             14,289,708,196             8.27%              4,317,155,359           7.41%              6,730,265,982            8.54%
FY 01             16,014,033,679            12.07%              4,949,637,164          14.65%              7,251,847,484            7.75%
FY 02             18,259,923,201            14.02%              5,549,428,379          12.12%              8,661,193,865          19.43%
FY 03             20,394,688,550            11.69%              6,374,044,430          14.86%              9,013,883,894            4.07%
FY 04             22,934,737,007            12.45%              6,793,625,845           6.58%              9,581,626,323            6.30%
FY 05             26,138,770,886            13.97%              7,873,449,051          15.89%             10,104,938,385            5.46%
FY 06             30,915,682,246            18.28%              9,450,610,601          48.27%             11,548,275,836          14.28%
FY 07             38,181,151,543            23.50%             12,001,265,292          26.99%             14,063,864,736          21.78%
FY 08             43,386,629,568            13.63%             13,681,720,036          73.77%             15,479,774,389          10.07%

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




                                                             Page 80
        MAJOR TAX EXEMPTIONS AS A PERCENTAGE OF PROPERTY VALUES



                    Homestead & "Save Our Homes" Exemptions as a
                            Percentage of Property Values
           20.00%


           15.00%


           10.00%


           5.00%


           0.00%
                    97    98   99     00      01   02     03    04       05   06     07    08

                                                                                           Save Our Homes
                                                                                           Homestead




Exemption Percentages by Fiscal Year
              Homestead             Percent         Save Our Homes            Percent
              Exemption              Value           Capped Value              Value            Total Just Value
FY 97          4,951,858,850         12.50%                214,066,407          0.54%            39,602,774,241
FY 98          5,069,900,656         11.99%                483,786,898          1.14%            42,295,377,836
FY 99          5,190,630,272         11.36%                935,144,739          2.05%            45,674,754,732
FY 00          5,362,840,969         11.04%              1,306,247,070          2.69%            48,556,382,426
FY 01          5,525,629,109         10.43%              2,326,873,676          4.39%            52,973,587,748
FY 02          5,686,185,009          9.39%              3,676,013,568          6.07%            60,544,259,230
FY 03          5,914,386,997          8.88%              4,892,551,853          7.34%            66,634,913,844
FY 04          6,081,711,618          8.38%              6,007,667,195          8.28%            72,567,375,597
FY 05          6,202,423,318          7.69%              8,052,535,399          9.99%            80,616,025,668
FY 06          6,332,401,834          6.61%             12,150,844,977         12.68%            95,836,796,083
FY 07          6,467,068,594          5.40%             20,163,626,163         16.83%           119,776,510,189
FY 08          6,646,022,782          5.11%             20,353,986,976         15.64%           130,134,318,243

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




                                               Page 81
                                          COUNTY REVENUES BY SOURCE



                                                 FY 06           FY 07               FY 08          FY 09         % Total
                                                Actuals         Adopted          Recommended       Planned        FY 08
Taxes
  Ad Valorem Taxes                       D     $674,093,953    $815,069,495       $803,169,121    $851,924,247      38.8%
  Community Investment Tax               D      107,126,448     113,284,171        115,223,923     122,206,493       5.6%
  Indigent Healthcare Surtax             D      107,057,180     113,284,171        115,223,923     122,206,493       5.6%
  Six-Cents Gas Tax                      D       25,630,347      26,379,724         27,142,098      27,926,505       1.3%
  Communications Services Tax            D       23,579,615      23,649,963         26,768,486      27,531,388       1.3%
  Tourist Development Tax                D       20,690,941      19,401,669         23,205,600      24,409,970       1.1%
  Ninth-Cent Gas Tax                     D        7,023,536       7,278,144          7,488,482       7,704,900       0.4%
  Other Taxes                                        67,033          61,000             65,800          66,358       0.0%
Total Taxes                                     965,269,053   1,118,408,337       1,118,287,433   1,183,976,354     54.8%

Licenses & Permits
  Building Permits                       D       14,570,672         15,845,722      12,054,050      12,298,050       0.6%
  Other Licenses & Permits                        5,209,070          5,296,276       4,045,226       4,121,998       0.2%
Total Licenses & Permits                         19,779,742         21,141,998      16,099,276      16,420,048       0.8%

Intergovernmental Revenue
  State Shared Revenues
  Local Government Half-Cent Sales Tax D         94,754,257     100,337,686         95,714,471     101,514,768       4.6%
  State Revenue Sharing                  D       29,047,590      29,189,296         27,077,824      28,698,279       1.3%
  Constitutional Fuel Tax                D       11,292,248      11,723,544         11,972,047      12,318,039       0.6%
  Documentary Stamp Tax                  D                        7,426,314                                          0.0%
  Shared State Restricted Revenue                12,903,525       5,833,827         13,175,214      13,608,456       0.6%
  County Fuel Tax                        D        5,039,038       5,176,865          5,326,476       5,480,412       0.3%
  Shared State General Revenues                   4,317,414       3,821,103          4,116,884       4,139,151       0.2%
  Other Intergovernmental Revenues                    2,305               0              2,500           2,500       0.0%
                                    Subtotal    157,356,377     163,508,635        157,385,416     165,761,605       7.6%
  Intergovernmental Grants
  Head Start/Early Head Start Grant      D       21,242,756         21,726,906      21,726,908      21,726,908       1.1%
  Section 8 Housing Grant                D       11,744,720         12,250,332      12,121,088      12,121,088       0.6%
  Ryan White Emergency Relief Grant      D        5,169,854         10,672,327      10,710,531      10,710,531       0.5%
  Federal Human Services Grants                  12,508,924          7,311,867       8,415,397       7,951,935       0.4%
  Community Development Block Grant               4,104,548          6,085,956       6,115,565       6,115,565       0.3%
  State Health & Human Svcs Grants                5,465,464          5,667,604       5,444,345       5,486,349       0.3%
  Federal Health Grants                           4,438,787          3,717,407       3,884,355       3,903,267       0.2%
  Fed Economic Environment Grants                13,959,840          3,701,153       3,502,506       3,483,711       0.2%
  State Physical Environment Grants               2,972,927          3,337,032       3,326,809       3,444,420       0.2%
  Other State Grants                              5,523,255          3,010,811       5,794,163       3,484,986       0.3%
  Other Federal Grants                           11,494,113          2,556,016       3,568,712       3,779,797       0.2%
  Local Grants                                    2,335,117            371,630         399,416         403,221       0.0%
                                    Subtotal    100,960,305         80,409,041      85,009,795      82,611,778       4.1%
Total Intergovernmental Revenue                 258,316,682     243,917,676        242,395,211     248,373,383      11.7%

Charges for Services
 Water/Wastewater Utility Fees
 Water/Wastewater Usage Fees            D       114,165,462     110,964,596        118,448,030     123,895,811       5.7%
 Water/Wastewater Base Fees             D        48,218,048      49,223,696         51,779,036      53,402,636       2.5%
 Accrued Guaranteed Revenue Fees                 16,055,898      10,926,285         11,514,725      11,636,060       0.6%
 Customer Monthly Billing Charge        D         6,873,335       7,111,548          7,207,582       7,422,130       0.3%
 Other Water/Wastewater Utility Fees              2,504,272       2,800,168          2,791,444       2,838,248       0.1%
                                   Subtotal     187,817,015     181,026,293        191,740,817     199,194,885       9.3%




                                                          Page 82
                                             COUNTY REVENUES BY SOURCE



                                                      FY 06              FY 07              FY 08               FY 09           % Total
                                                     Actuals            Adopted         Recommended            Planned          FY 08
  Solid Waste Fees
  Solid Waste Residential Assessments D               38,518,072         40,953,855          48,151,962         53,362,201         2.3%
  Solid Waste Tipping Fees                            26,653,255         29,184,651          32,745,314         33,311,735         1.6%
  Solid Waste Recycling Revenue                       16,525,877         15,097,600          15,692,600         18,843,411         0.8%
                                    Subtotal          81,697,204         85,236,106          96,589,876        105,517,347         4.7%
  Other User Fees
  Ambulance Fees                         D             9,550,531         11,336,347          11,357,092         11,459,298         0.5%
  Court Costs & Surcharges               D            12,191,838         10,600,350          11,547,786         11,781,963         0.6%
  Planning & Growth Management Fees                    7,880,876          7,077,956           6,203,050          6,512,880         0.3%
  Sheriff's Office Fees                  D             6,427,746          6,556,000           6,232,550          6,232,050         0.3%
  Public Safety Fees                                   6,359,312          6,333,096           5,742,156          5,727,076         0.3%
  Environment & Physical Resource Fees                 4,194,848          4,081,486           3,967,024          3,785,266         0.2%
  Transportation Fees                                  4,892,049          3,945,954           4,477,806          4,484,486         0.2%
  Human Services & Recreation Fees                     3,723,709          3,833,870           3,486,864          3,573,955         0.2%
  Economic Environment Fees                            6,056,762          2,940,119           1,233,177          1,233,177         0.1%
  Other User Fees                                      2,350,260          2,234,530           2,916,192          2,622,656         0.1%
                                    Subtotal          63,627,931         58,939,708          57,163,697         57,412,807         2.8%
  Internal Charges
  Internal Service Charges - Insurance                75,374,443         81,527,633          88,829,950         98,584,522         4.3%
  Indirect Administrative Costs                       34,651,388         34,813,156          36,769,542         36,923,987         1.8%
  Internal Service Charges - Fleet                    25,117,211         26,746,775          29,860,885         30,999,612         1.4%
  Employee Health Insurance Premiums                  21,043,977         20,800,752          22,557,128         25,399,327         1.1%
  Insurance & Technology Reimbursements                4,176,019          4,691,260           8,092,774         11,574,878         0.4%
                                    Subtotal         160,363,038        168,579,576         186,110,279        203,482,326         9.0%
Charges for Services Total                           493,505,188        493,781,683         531,604,669        565,607,365        25.7%



Fines & Forfeits                                       7,380,396           4,795,755          6,077,539             6,163,134      0.3%

Miscellaneous Revenue
  Special Assessments & Impact Fees
  Water/Wastewater Special Assessments                13,719,152         17,029,457          19,088,707         20,028,187         0.9%
  Stormwater Special Assessments        D              5,218,351          5,264,000           5,389,000          5,475,000         0.3%
  Streetlighting Special Assessments                   7,251,723          7,768,596           7,786,672          7,786,672         0.4%
  Transportation Impact Fees            D             13,685,045          4,160,000           9,226,305          9,226,305         0.4%
  Water/Wastewater Impact Fees                        10,833,225          6,411,939          11,139,618          7,681,193         0.5%
  Other Impact Fees                     D              6,119,660         11,822,900           5,105,999          5,105,999         0.2%
                               Subtotal               56,827,156         52,456,892          57,736,301         55,303,356         2.8%

  Interest                                  D         67,062,978         44,163,563          72,050,739         65,041,294         3.5%
  Other Miscellaneous Revenues                        46,639,311         16,017,397          23,358,164         21,571,043         1.1%
Miscellaneous Revenue Total                          170,529,445        112,637,852         153,145,204        141,915,693         7.4%


Total Revenue - All Types                        $1,914,780,506      $1,994,683,301     $2,067,609,332      $2,162,455,977       100.7%

Note:
Those revenues with a "D" following the title are discussed in more detail in the narrative following this table.




                                                               Page 83
                                                 MAJOR COUNTY REVENUES

Hillsborough County relies on a variety of revenue sources to fi-           known as an Autoregressive Integrated Moving Average Model
nance operations and construction activities. These sources in-             (ARIMA). ARIMA uses historical data and estimates an equation
clude taxes, special assessments, fees, intergovernmental funding           to approximate those data and, subsequently, forecast the future
and service charges. Some examples of revenue sources include               path of the estimated variable. Overall, the ARIMA models fore-
user fees financing the County's water and wastewater utility,              casted slower revenue growth for the balance of FY 07. Combining
gasoline taxes financing roadway construction and maintenance,              ARIMA forecasts with other forecasts based on trend analysis and
and permit fees supporting building permit and inspection pro-              expert judgment rooted in past and present experience, a consen-
grams.                                                                      sus was reached that non-sales tax revenues would generally
                                                                            meet budgeted expectations for FY 07. Sales tax revenue growth
Several major factors impact revenues: changes in overall county-           has substantially slowed statewide resulting in lower expectations
wide population, changes in specific service populations and their          for half-cent sales tax revenue and state revenue sharing distribu-
demands, increases or decreases in real disposable income                   tions compared to budgeted expectations for FY 07. State fore-
(which measures residents' after-tax buying power adjusted for              casts issued in spring 2007 also indicated weaker revenue per-
inflation), and inflation. One or more of these factors or "drivers"        formance. These factors were included in developing our revenue
impact most revenues directly or indirectly.                                estimates for FY 08 and FY 09.

Estimates of revenues for budgetary purposes are gathered from a            Forecasters expect that the slowdown in growth, lower energy
variety of sources. Based on past trends and their experienced              prices and easing of inflationary pressures will induce the Federal
judgment of current and future conditions, operating departments,           Reserve to hold short term interest rates steady for the balance of
agencies, and Constitutional Officers provide estimates of revenue          2007 and into early 2008. Housing and consumer markets are
from program-related fees (charges for services), state and federal         expected to further decline in late 2007 before improving in mid-
grants, licenses and permits, fines, and assessments. The Florida           2008. These events will likely restrain revenue growth in FY 08.
Department of Revenue provides estimates of revenues from the               Hillsborough County will carefully monitor the affect on revenues
Local Government Half-Cent Sales Tax, Indigent Care Surtax,                 and expenditures.
Community Investment Surtax, various State-collected gasoline
taxes, and the State Revenue Sharing program (based on a ciga-              The following sections discuss major revenues and how they have
rette tax and sales tax). Ad valorem tax revenue, the remaining             changed over time.
major revenue source, is estimated from taxable property values
provided by the Property Appraiser by July 1st of each year in                                    Ad Valorem Taxes
conjunction with applicable millage rates.
                                                                            In modern times, property taxes, also called ad valorem taxes,
Projections of year-end FY 07 and FY 08 estimated revenues re-              have traditionally been the major source of revenue for local gov-
flect the slowing performance of the US and Florida economies in            ernments, large and small. For Hillsborough County, these taxes
the face of weak housing markets and a large business inventory             comprise the largest percentage of all revenue – about 39% in FY
correction in early 2007. U.S. economic growth slowed in mid-               08.
2006. Higher interest rates took their toll on housing markets while
high energy prices fueled inflation and sapped consumer discre-             Hillsborough County levies a property tax on all property within the
tionary income.. Economic growth slowed from a robust 5.6% for              County, including that within municipalities, for services provided
the first quarter of 2006, to 2.5% in the fourth quarter, to a weak         throughout Hillsborough County. This tax, referred to as the Coun-
0.7% in the first quarter of 2007. While housing will likely remain         tywide Property Tax, is deposited in the County’s General Fund.
weak through late 2007, forecasters remain optimistic about the             Hillsborough County also levies the Municipal Services Taxing Unit
economic picture. The latest National Association for Business              (MSTU) Property Tax to fund municipal-type services provided
Economics (NABE) consensus forecast expects economic growth                 only in the unincorporated areas of the County. This tax is only
in the last half of 2007 to average 3.0%. Growth in 2008 is also            assessed on property in unincorporated areas of the County and is
forecast at 3.0%. Further weakening of housing markets and the              deposited in the Unincorporated Area General Fund. One exam-
resulting decline in consumer spending are the main risks to this           ple of an MSTU tax-funded service is fire protection supplied by
forecast.                                                                   the Hillsborough County Fire Rescue Department.

Property tax, sales tax, revenue sharing and fuel tax revenue esti-         To fund operations of the city-county library system, the County
mates for FY 08 and FY 09 were formulated in spring and early               levies a third property tax called the Special Library District Tax.
summer 2007 and were based upon time series forecasting tech-               This tax applies only to property in the City of Tampa and in unin-
niques, trend analysis, state forecasts, and expert judgment.               corporated areas of the County. The Cities of Temple Terrace and
Management and Budget used a time-series regression technique               Plant City operate their own libraries, although they receive fund-


                                                                       Page 84
                                                   MAJOR COUNTY REVENUES

ing from the County system to establish a coordinated system for              Greater Tampa Association of Realtors reported a 38.1% drop in
all County residents. In addition to the Board of County Commis-              year-to-date existing Hillsborough home sales (MLS listed) in May
sioners of Hillsborough County, other jurisdictions in the county             2007 compared to May 2006. The National Association of Real-
have authority to levy their own property taxes. Entities such as             tors reported the Tampa Bay median existing sales price declined
the cities of Tampa, Temple Terrace, and Plant City, the Hillsbor-            2.0% between first quarter 2006 and first quarter 2007.
ough County School Board, the Hillsborough Area Regional Tran-
sit Authority, the Southwest Florida Water Management District,               Construction markets tend to lag interest rate changes and general
the Tampa Port Authority and the Children's Board all levy their              changes in economic conditions. Annual property tax rolls are
own ad valorem taxes. Each of these tax levies is listed on a                 based on land and structure values as of January 1st. Ad valorem
consolidated tax bill sent to individual taxpayers each November.             revenue growth would, therefore, respond in the following years to
                                                                              higher interest rates or deteriorating economic conditions that slow
In addition to the tax levies already mentioned, the County is re-            construction permitting in a current year.
quired to levy a separate property tax to meet annual debt service
requirements for the payment of voter approved general obligation
bonds. In the past, voters have approved bonds for jail facilities,                           Percentage Change in Hillsborough County
park facilities, and the acquisition of environmentally sensitive land.                               Assessed Property Values
In November 1992, residents approved a referendum to finance                                  30.00%
additional park facilities in the unincorporated areas. Since it                              25.00%
benefits only the unincorporated areas, this limited general obliga-                          20.00%




                                                                                   % Change
tion debt is funded through an MSTU millage.
                                                                                              15.00%

Property tax revenues depend upon the assessed value of real                                  10.00%

and personal property, less any exemptions. The Hillsborough                                  5.00%

County Property Appraiser, a separately elected constitutional                                0.00%
                                                                                                   96   97    98   99    00   01    02   03    04    05     06   07   08
officer, is responsible for assessing property values throughout the                                                                                                  Est
County. Growth in this tax base increases County ad valorem tax                                                         Tax years as of January 1
revenues without requiring any increase in the tax rate (also called             Each year represents the percentage change from the previous year.
                                                                                 Based on data provided each July 1st by the Property Appraiser's Office.
the millage rate). Taxable values tend to fluctuate over time. In the
past, due mainly to slower appreciation of existing property and to
slowdown in new construction, the increase in taxable value                   Estimates of ad valorem tax revenues are prepared during the
slowed from an annual average increase of 13 percent during the               budget process by the Hillsborough County Management and
early to mid-1980's to an actual decline in FY 93. The rate of tax-           Budget Department based on historical and current information on
able value growth in Hillsborough County then accelerated through             economic activity. ARIMA modeling is a key forecasting tool for
FY 07. Countywide taxable values increased 8.1% for FY 98,                    taxable property values and is used in conjunction with, state tax-
8.7% for FY 99, 8.7% for FY 00, 9.5% for FY 01, 13.0% for FY 02,              able value forecasts, trend analysis, and expert knowledge. After
8.0% for FY 03, 8.7% for FY 04, 10.6% for FY 05, 15.7% for FY 06              reviewing ARIMA and state forecasts, Management and Budget
and 22.8% for FY 07, slowing to 11.7% for FY 08. These rates                  made the determination to use the state forecast in the Pro Forma
reflect strong economic growth in the late 1990s and historically             budget for FY 08 through FY 10. Each annual forecast is replaced
low interest rates during 2000-2005. Other contributing factors to            with actual data from the Property Appraiser’s Office as they be-
this growth include changes in appraisal methods and reconsidera-             came available. Slowing housing markets have resulted in slower
tion of certain exemptions.                                                   taxable value growth. Latest 2007 Property Appraiser data for the
                                                                              FY 08 budget year reflect an 11.7% gain in Countywide taxable
Hillsborough County single family housing starts rose strongly                values and a 12.8% gain in Unincorporated Area taxable values.
during 2000-2005 in response to forty year low mortgage rates.
Single family detached housing permits increased strongly each                In June 2007, a further restraint on property tax revenue was en-
year during 2001 through 2005. As interest rates rose in 2005,                acted by the Florida Legislature. Most cities and counties are re-
single-family detached permits fell 35% in the last quarter of 2005           quired to reduce their FY 08 operating millages to below the rolled-
compared to 2004. Detached permits continued to trail year ago                back rate. The rolled-back rate is the millage rate that generates
figures by about half in the first quarter 2007. Single-family at-            the same revenue (less tax increment financing district payments)
tached permits declined about 74% in first quarter 2007. The re-              from existing property this year as was levied last year. Existing
cent decline in single-family permits parallels the nationwide slow-          property is total taxable value less the value of new construction,
down in housing markets. National home sales have fallen sub-                 the dedicated portion of tax increment financing districts and any
stantially while median prices have declined more modestly. The               increase above 115% of tangible personal property. If the value of


                                                                    Page 85
                                                   MAJOR COUNTY REVENUES

existing property increased over the last year then the rolled-back                                               Current Ad Valorem Taxes
millage rate for this year will decline. Affected taxing authorities                                              Classification: Ad Valorem
(including the Hillsborough County Board of County Commission-                               $1,000                                                                           25%

ers) will apply this new millage to existing property and to any new                          $900
                                                                                                                                                                              20%
property thus gaining the benefit of additional revenue only from                             $800
                                                                                                       % Change
the new property. The Legislature’s June roll back legislation also                           $700
                                                                                                                                                                              15%
                                                                                              $600
requires, for FY 08 only, a further reduction of 3% to 9% from the




                                                                               In Millions
                                                                                              $500                                                                            10%
rolled-back rate.                                                                             $400
                                                                                                                                                                              5%
                                                                                              $300
Under the statutory formula, Hillsborough County is required to                               $200
                                                                                                                                                                              0%
take a 5% reduction from the rolled-back rate. Practically, this                              $100

means a 5% revenue reduction, or $40.1 million, from actual prop-                               $0                                                                            -5%




                                                                                                       97

                                                                                                            98

                                                                                                                  99

                                                                                                                       00

                                                                                                                             01

                                                                                                                                   02

                                                                                                                                        03

                                                                                                                                                04

                                                                                                                                                     05

                                                                                                                                                          06

                                                                                                                                                               07

                                                                                                                                                                    08

                                                                                                                                                                         09
erty taxes levied for FY 07 from existing property. Some of this                                      COUNTYWIDE            MSTU             LIBRARY           DEBT SERVICE
reduction is offset by the $30.6 million of new revenue generated                                                                 Fiscal Year
from new construction that took place during 2006. The net result
for the FY 08 Countywide General Fund is an $8 million or 1.6%
reduction compared to the adopted FY 07 levy. The Unincorpo-                  The chart Current Ad Valorem Taxes shows the changes in the
rated General Fund reduction is $2.9 million or 1.2%. The Library             County's ad valorem tax revenues for the Countywide, MSTU,
Tax District reduction is $1 million or 1.8%. The three fund total            Library District and Environmentally Sensitive Lands ad valorem
reduction is $11.9 million compared to adopted FY 07 operating                taxes since 1997. Strong growth in taxable value during FY 96 to
levies. The legislative reduction totals $109 million when com-               FY 07 allowed the County to reduce total BOCC millage each year
pared to what would have been FY 08 status quo levies using FY                during that period while maintaining ad valorem revenues needed
07’s adopted operating millage rates and taxable values for FY 08.            to fund County needs.

Weak housing markets through mid-2008 are expected to continue                                                              Other Taxes
to restrain growth for FY 09. Current state forecasts for FY 09
project 5.9% growth in countywide taxable value. The roll back                The Other Taxes category includes receipts from non-ad valorem
statute requires rolling back millage rates and then adjusting them           sources such as certain types of locally-imposed gasoline and
upward by the rate of growth in Florida Per Capita Personal In-               sales taxes, and tourist development taxes. This category ac-
come for FY 09 and beyond. Based on the state forecast and the                counts for about 16% of all revenue.
bill’s provisions, and in the absence of any additional legislative or
voter mandated reductions, FY 09 property tax levies for the three            Local Government Infrastructure Surtax - In a referendum held
tax funds are projected to rise 6.2% from FY 08.                              on September 3, 1996, voters of Hillsborough County approved
                                                                              the levy of a 0.5% sales surtax for a thirty year period, effective
An additional factor potentially affecting FY 09 property tax reve-           December 1, 1996. The proceeds from this “Community Invest-
nue is the constitutional amendment proposed to be placed on the              ment Tax” are used to acquire, construct and improve general
January 2008 ballot by the Florida Legislature. This amendment,               government, public education and public safety infrastructure to
currently under review by the Florida Supreme Court, would create             promote the health, safety and welfare of Hillsborough County
a super homestead exemption and phase out the Save Our                        residents.
Homes limitations. Should this amendment be approved by vot-
ers, its impact will significantly reduce property tax revenues be-           In Fiscal Years 1997 through 2026, this tax is projected to gener-
yond the reductions already experienced due to the statutory roll             ate in excess of $4.7 billion in revenue based on an average an-
back previously enacted.                                                      nual long-term growth rate of 6%. The Hillsborough County
                                                                              School Board will receive 25% of this revenue via monthly dis-
The Property Appraiser’s values are subject to adjustment by the              bursements. Another estimated $318 million will finance, over the
Value Adjustment Board after the budget is adopted. Since these               thirty year period, Raymond James Stadium. This stadium is used
adjustments impact the tax base, actual ad valorem tax revenues               by the University of South Florida football team, the Tampa Bay
may differ from initial budget estimates.                                     Buccaneers of the National Football League, and multiple special
                                                                              events. The remaining Community Investment Tax revenue is
                                                                              distributed among the County and its three municipalities using the
                                                                              same distribution formula that applies to the regular Local Gov-
                                                                              ernment Half-Cent Sales Tax.




                                                                         Page 86
                                                                          MAJOR COUNTY REVENUES


                                  Community Investment Tax                                                                                        Indigent Care Sales Surtax
                                  Classification: Other Taxes                                                                                     Classification: Other Taxes
               $140.0                                                                        60%
                                            % Change                                                                         $140.0                                                                                     100%
               $120.0                                                                        50%
                                                                                                                                                             % Change                                                   80%
                                                                                                                             $120.0
                                                                                             40%                                                                                                                        60%
               $100.0
                                                                                                                             $100.0
 In Millions




                                                                                             30%                                                                                                                        40%
                $80.0




                                                                                                              In Millions
                                                                                             20%                              $80.0                                                                                     20%
                $60.0                                                                                                                                                                                                   0%
                                                                                             10%                              $60.0                                                                                     -20%
                $40.0
                                                                                             0%                                                                                                                         -40%
                                                                                                                              $40.0
                $20.0                                                                        -10%                                                                                                                       -60%
                                                                                                                              $20.0
                 $0.0                                                                        -20%                                                                                                                       -80%
                        97

                             98

                                  99

                                       00

                                            01

                                                 02

                                                       03

                                                               04

                                                                    05

                                                                         06

                                                                              07

                                                                                   08

                                                                                        09
                                                                                                                               $0.0                                                                                     -100%




                                                                                                                                       97

                                                                                                                                             98

                                                                                                                                                   99

                                                                                                                                                        00

                                                                                                                                                              01

                                                                                                                                                                   02

                                                                                                                                                                        03

                                                                                                                                                                             04

                                                                                                                                                                                  05

                                                                                                                                                                                        06

                                                                                                                                                                                              07

                                                                                                                                                                                                    08

                                                                                                                                                                                                              09
                                                 Fiscal Year                                                                                                       Fiscal Year




Management and Budget staff provides short and long term pro-                                           The 2003 Legislature extended the authority for this surtax on a
jections of sales surtax revenues based on ARIMA modeling, trend                                        continuing basis (removed the sunset provision) with a require-
analysis, state forecasts, and current economic conditions. Re-                                         ment that a biennial audit be delivered to the local governing body
flecting strong economic growth and consumer spending, CIT                                              and to the chair of the legislative delegation. The chart for this tax
revenues rose 8.8% in FY 99 and 8.1% in FY 00. FY 01 CIT reve-                                          reflects revenues since FY 97. FY 98 through FY 01 revenues
nues grew about 5.0%. The FY 02 revenues fell 0.25% reflecting                                          reflect the reduction in the surtax rate from 0.5 percent to 0.25
falling retail sales due to recession in 2001 and slow tourism activ-                                   percent effective October 1, 1997, with corresponding decreases
ity following September 11. Revenue growth improved in FY 04 to                                         in revenues. The large revenue increase, over 80% for FY 02,
4.7% and, with boosts from post-hurricane spending and low inter-                                       reflects the return to a 0.5% rate on October 1, 2001. In the ab-
est rates jumped to 14.6% in FY 05. Weak housing markets and                                            sence of rate, other structural tax changes and audit adjustments
slower economic growth in late 2006 contributed to slower revenue                                       the Indigent Care Sales Surtax and the Local Government Infra-
growth of 8.2% for 2006. Combining ARIMA forecasts, expert                                              structure Sales Surtax (CIT) should exhibit nearly identical trends.
judgment of the Management and Budget Department staff and                                              Using the same methods and tax base, Management and Budget
Florida Department of Revenue forecasts lead Management and                                             staff forecast the Indigent Care Surtax will match CIT forecasts.
Budget staff to a growth forecast of 2.9% for FY 07, 1.7% for FY
08 and 6.1% for FY 09.                                                                                  Gasoline Taxes - The Taxes revenue classification includes two
                                                                                                        gasoline taxes, the Voted (9th Cent) Gasoline Tax and the Local
Indigent Care and Trauma Center Sales Surtax - The Indigent                                             Option (6 Cents) Gasoline Tax. Gasoline taxes collected within
Care and Trauma Center Sales Surtax funds Hillsborough                                                  Hillsborough County are distributed among the County and its
County’s acclaimed Indigent Health Care Program. This surtax                                            three municipalities.
was first imposed for a two-year period in FY 85 at a rate of 0.25
percent. In FY 92, the Board of County Commissioners authorized
                                                                                                                                                 Voted (9th Cent) Gasoline Tax
a seven year 0.5 percent sales surtax within Hillsborough County.
                                                                                                                                                  Classification: Other Taxes
On May 23, 1997, the state legislature approved a bill to extend
the sales surtax until October 1, 2005. The legislation requires                                                            $10.0                                                                                         18%
                                                                                                                                                             % Change                                                     16%
that any county that levied the tax prior to October 1, 1998 must                                                                                                                                                         14%
                                                                                                                             $8.0
adopt an ordinance, by extraordinary vote, to extend the surtax to                                                                                                                                                        12%
                                                                                                                                                                                                                          10%
October 1, 2005 and to authorize the amount of tax to be levied.
                                                                                                         In Millions




                                                                                                                             $6.0                                                                                         8%
On July 9, 1997, the Board of County Commissioners approved                                                                                                                                                               6%
                                                                                                                                                                                                                          4%
the required ordinance to extend the surtax.                                                                                 $4.0
                                                                                                                                                                                                                          2%
                                                                                                                                                                                                                          0%
                                                                                                                             $2.0
As approved, the ordinance extended the surtax through Septem-                                                                                                                                                            -2%
                                                                                                                                                                                                                          -4%
ber 30, 2005 and authorized a reduction in the surtax rate from 1/2                                                          $0.0                                                                                         -6%
                                                                                                                                      97

                                                                                                                                            98

                                                                                                                                                  99

                                                                                                                                                        00

                                                                                                                                                              01

                                                                                                                                                                   02

                                                                                                                                                                        03

                                                                                                                                                                             04

                                                                                                                                                                                   05

                                                                                                                                                                                         06

                                                                                                                                                                                               07

                                                                                                                                                                                                         08

                                                                                                                                                                                                                   09




cent per dollar of sales price to 1/4 cent per dollar of sales price.
This reduction remained in place through September 30, 2001,                                                                                                       Fiscal Year

when it increased to 1/2 cent per dollar of sales price.




                                                                                              Page 87
                                                                          MAJOR COUNTY REVENUES


                            Local Option (6 Cents) Gasoline Tax                                                                  Local Option Tourist Development Tax
                                Classification: Other Taxes                                                                           Classification: Other Taxes

               $32.0                                                                     10%                        $24.0                                                                                    25%
                                           % Change
               $28.0                                                                                                                                                                                         20%
                                                                                         8%                         $20.0
               $24.0                                                                                                                   % Change                                                              15%
                                                                                         6%                         $16.0




                                                                                                      In Millions
                                                                                                                                                                                                             10%
 In Millions




               $20.0
               $16.0                                                                     4%                         $12.0                                                                                    5%

               $12.0                                                                                                                                                                                         0%
                                                                                         2%                          $8.0
                $8.0                                                                                                                                                                                         -5%
                                                                                         0%                          $4.0
                $4.0                                                                                                                                                                                         -10%

                 $.0                                                                     -2%                          $.0                                                                                    -15%




                                                                                                                            97

                                                                                                                                   98

                                                                                                                                             99

                                                                                                                                                       00

                                                                                                                                                             01

                                                                                                                                                                  02

                                                                                                                                                                        03

                                                                                                                                                                              04

                                                                                                                                                                                        05

                                                                                                                                                                                                  06

                                                                                                                                                                                                        07
                       97

                            98

                                 99

                                      00

                                           01

                                                02

                                                      03

                                                           04

                                                                05

                                                                     06

                                                                          07

                                                                               08

                                                                                    09
                                                 Fiscal Year                                                                                                  Fiscal Year


                                                                                                    Tourist tax revenue forecasts are based on ARIMA forecasts by
Gas taxes are an important source of funds for road network im-                                     the Management and Budget Department, as well as Economic
provement, maintenance, and road resurfacing. Like most gaso-                                       Development Department staff expertise.
line taxes, and as shown in the respective charts, gasoline tax
revenues have grown slowly over the last several fiscal years due                                   Communications Services Tax – In 2001, the State of Florida
primarily to increased fuel efficiency of automobiles and other                                     established the communications services tax. The goal was to
gasoline powered vehicles. FY 99 and FY 00 gasoline tax reve-                                       restructure taxes on telecommunications, cable television, direct-
nues increases reflected strong fuel demand resulting from rapid                                    to-home satellite, and related services. The law replaced and con-
economic growth. FY 01 local option gas taxes fell due to higher                                    solidated several different state and local taxes with a single tax
fuel costs and a slowing economy, but returned to long-term trends                                  comprised of two parts: the Florida communications services tax
in FY 02 & FY 03. A strong economy kept gas tax revenue growth                                      and the local communications services tax. The definition of
high in FY 04 and FY 05 as well. Fuel prices are likely to remain                                   communications services encompasses voice, data, audio, video,
relatively high compared to the late 1990s. This could have a                                       or any other information or signals, including cable services that
negative effect on long term gasoline demand and, therefore, fuel                                   are transmitted by any medium. The local tax does not apply to
tax revenues. Currently, the 6- year trend growth for fuel tax reve-                                direct-to-home satellite services.
nues is about 2.9% annually. Management and Budget staff fore-
casts for FY 08 and FY 09 follow this 6- year trend.                                                The 2001 legislation also set a default rate for each locality so that
                                                                                                    the new law was revenue neutral. However, it allowed each local
Local Option Tourist Development Tax - This tax, imposed pri-                                       taxing jurisdiction to levy its own tax rate on communications ser-
marily on tourist-related resorts and facilities, provides funding for                              vices rather than use the default rate.
tourist and economic development. The tax was increased in 1990
from 3% to 4% to provide funds as a pledge against sports facility
debt. In October 1995, an additional one percent was added to                                                                          Communications Services Tax
finance the Ice Palace, an indoor sports and entertainment arena                                                                        Classification: Other Taxes
constructed in downtown Tampa. This brings the current tax rate
                                                                                                                    $30.0                                                                                    80%
to 5%.                                                                                                              $27.0                                                                                    70%
                                                                                                                                        % Change
                                                                                                                    $24.0                                                                                    60%
Tourist tax revenues rose steadily from FY 97 – FY 01. FY 02                                                        $21.0                                                                                    50%
                                                                                                      In Millions




                                                                                                                    $18.0                                                                                    40%
revenues fell substantially in the aftermath of September 11.                                                       $15.0                                                                                    30%
Revenues began to rebound in FY 03 and into early FY 04. As the                                                     $12.0                                                                                    20%
economy recovered and tourists returned to travel, FY 04 reve-                                                       $9.0                                                                                    10%
                                                                                                                     $6.0                                                                                    0%
nues modestly exceeded pre-September 11 levels. Strong tourism                                                       $3.0                                                                                    -10%
markets boosted revenues for FY 05, and FY 06 revenues in-                                                            $.0                                                                                    -20%
creased 4.2%. Growth of 6.3% is forecast for FY 07. Growth of
                                                                                                                            97

                                                                                                                                  98

                                                                                                                                        99

                                                                                                                                                  00

                                                                                                                                                        01

                                                                                                                                                             02

                                                                                                                                                                  03

                                                                                                                                                                       04

                                                                                                                                                                             05

                                                                                                                                                                                   06

                                                                                                                                                                                             07

                                                                                                                                                                                                   08

                                                                                                                                                                                                        09




5% to 5.5% is forecast for both FY 08 and FY 09.                                                                                                              Fiscal Year


                                                                                                    For FY 02, Hillsborough County used the default rate of 2.2%.
                                                                                                    Effective January 1, 2003, the BOCC lowered the rate to 2%.
                                                                                                    Effective January 1, 2004, the Board raised the rate to 4.0%, with

                                                                                               Page 88
                                                   MAJOR COUNTY REVENUES

the provision that one-quarter of the tax go to fund construction of
fire stations. During the FY 06 & FY 07 budget process, the BOCC                                                      Building Fees
changed the share of this tax for fire station construction to 37.5%.                                     Classification: Licenses and Permits

The Communications Services Tax is likely to reflect the rapid and                           $24.0                                                                      60%

comprehensive change occurring in the communications industry.                               $20.0
                                                                                                                          % Change                                      50%
                                                                                                                                                                        40%
New technologies, particularly internet and wireless, are changing                           $16.0                                                                      30%




                                                                               In Millions
the way we use telephones, computers and television. These                                                                                                              20%
                                                                                             $12.0
changes will continue to complicate the forecasting of this revenue.                                                                                                    10%

Strong FY 06 and FY 07 actual revenues have resulted in a strong                              $8.0                                                                      0%
                                                                                                                                                                        -10%
FY 08 growth estimate of 13.1%. The budget reflects the state’s                               $4.0
                                                                                                                                                                        -20%
growth forecast of 2.9% for FY 09.                                                             $.0                                                                      -30%




                                                                                                     97

                                                                                                           98

                                                                                                                99

                                                                                                                     00

                                                                                                                          01

                                                                                                                               02

                                                                                                                                     03

                                                                                                                                          04

                                                                                                                                               05

                                                                                                                                                    06

                                                                                                                                                         07

                                                                                                                                                              08

                                                                                                                                                                   09
This tax is levied in the unincorporated area only. The three mu-                                                              Fiscal Year
nicipalities levy their own communications services tax.

                    Licenses and Permits                                     Permit activity is likely to remain sluggish in FY 08 due to the con-
                                                                             tinued backlog of unsold existing and new homes. Analysts do not
Although fees from licenses and permits provide less than 1% of              expect housing sales to turn around until mid-2008. These fore-
total County revenues, they are worth mentioning because of their            casts reflect national consensus expectations of housing markets
relationship to the regulatory functions of County government and            and the expert judgment of Planning and Growth Management
their usefulness in gauging activity of growth in related segments           staff.
of the County's economy.
                                                                                                          Intergovernmental Revenues
The chart on Building Permit Fee revenue since 1997 illustrates
the general health of the local building industry. As shown in the           The County receives about 12% of its revenue from intergovern-
“Economic Indicators” section of the Executive Summary, in-                  mental sources including federal and state grants.
creases in local construction activity through FY 99 produced
strong revenue growth in this area. As in the rest of the nation             Grants - Major grants received by the county include funding for
both residential and commercial construction was very strong in              head start, children and elderly food programs, anti-drug abuse
Hillsborough during the late 1990s. Building fee revenue surged              programs, environmental issues, jail construction, and Housing
16.2% in FY 98 and 22.4% in FY 99. Rapid commercial construc-                and Urban Development grants for community development and
tion, however, outpaced absorption in 2000 resulting in increasing           housing rental.
vacancy rates and softening rents. This development, combined
with higher interest rates in 2000, contributed to a 41.2% fall in the       The County’s largest grants are for the Head Start and Early Head
value of commercial permits issued in 2000. New residential per-             Start Program. The program provides services designed to en-
mits fell 19.5%. Building fee revenue fell 8% in FY 00. Single               hance children’s physical, social, emotional and intellectual devel-
family permitting activity improved in 2001 and 2002 supporting              opment. Early Head Start serves low-income pregnant women
better building fee revenue growth 4.2% in FY 01 and 8.5% in FY              and families with infants and toddlers. Head Start provides pre-
02. FY 03 revenues included fee increases for residential housing            school services for three and four year old children from low in-
permits and building trades subpermits. This was the first time              come families in Hillsborough County. Young children with dis-
these fees were increased since 1989. After a one-time increase              abilities or developmental delays are also served in an environ-
of nearly 50% in this revenue, FY 04 revenue grew 8.3%. Strong               ment of inclusion. The centers are located throughout the County
markets produced a 26.7% gain for FY 05. In response to higher               and transportation is provided for the Head Start children. All fami-
interest rates, residential building permits fell 19.5% in 2006. This        lies receive health, dental, and preventative mental health services
drop led to a 16.9% fall in this revenue for FY 06. Total year-to-           and parent involvement opportunities.
date residential permits are down 46.5% for the first quarter of
2007. Growth for FY 07 is forecast at 8.5%.




                                                                   Page 89
                                                                           MAJOR COUNTY REVENUES

                                                                                                      relatively stable. The main exception would be the increase in FY
                            Head Start/Early Head Start Grants                                        98 when Title II funding was added. Estimates are prepared by
                        Classification: Intergovernmental Revenue                                     the Health and Social Services Department in consultation with the
               $30.0                                                                      25%         granting agency, the U.S. Department of Health and Human Ser-
                       % Change
                                                                                          20%         vices, Region IV, Health Resources and Services Administration.
               $25.0
                                                                                          15%
               $20.0
                                                                                          10%         While the U.S. Department of Health and Human Services is the
 In Millions




               $15.0                                                                      5%          County’s largest granting agency, significant funding comes from
                                                                                          0%          the U.S. Department of Housing and Urban Development (HUD).
               $10.0
                                                                                          -5%         The largest HUD program is the Section 8 Housing Choice
                $5.0
                                                                                          -10%        Voucher Program. This program provides financial assistance to
                $0.0                                                                      -15%        low-income families so they can obtain decent, safe and sanitary
                                                                                                      rental housing in Hillsborough County.
                       97

                            98

                                  99

                                       00

                                             01

                                                  02

                                                       03

                                                            04

                                                                 05

                                                                      06

                                                                           07

                                                                                08

                                                                                     09

                                                  Fiscal Year
                                                                                                      As the chart below indicates, Section 8 grant revenue had slow but
                                                                                                      steady increases from FY 97 through FY 04. Though timing issues
As the chart above indicates, revenue grew substantially from FY                                      related to receiving the funds caused the graphed fluctuations, the
97 through FY 02. This is due to Cost-of-Living Adjustments                                           amounts actually granted increased gradually. However, the reve-
(COLA) and Expansion funding. However, starting in FY 03 the                                          nue is expected to fall from FY 05 levels through FY 09. Esti-
rate of increase began to slow and have generally been confined                                       mates are prepared by the Health and Social Services Department
to the COLAs. Estimates are prepared by the Children’s Services                                       in consultation with the U.S. Department Housing and Urban De-
Department in consultation with the granting agency, the U.S.                                         velopment (HUD).
Department of Health and Human Services, Region IV Administra-
tion for Children and Families.
                                                                                                                                       Section 8 Housing Grants
On December 1, 1992, the Hillsborough County Board of County                                                                  Classification: Intergovernmental Revenue
Commissioners was designated as the grantee agency for the                                                           $16.0                                                                     70%
Ryan White CARE Act of 1990 for Title I funds to be allocated                                                        $14.0   % Change
                                                                                                                                                                                               60%
among service providers for HIV+ individuals in the Tampa-St.                                                        $12.0
                                                                                                                                                                                               50%
                                                                                                                                                                                               40%
Petersburg area, comprised of Hillsborough, Pinellas, Pasco, and                                                     $10.0                                                                     30%
                                                                                                       In Millions




Hernando Counties. On June 18, 1997, the County was desig-                                                            $8.0
                                                                                                                                                                                               20%

nated to administer Ryan White Title II in Hillsborough, Pinellas,                                                    $6.0
                                                                                                                                                                                               10%
                                                                                                                                                                                               0%
Pasco, Hernando, Polk, Highlands, Hardee and Manatee Coun-                                                            $4.0                                                                     -10%
ties. Both Ryan White grants are administered by the Health and                                                       $2.0
                                                                                                                                                                                               -20%

Social Services Department in accordance with the dollar alloca-                                                      $0.0
                                                                                                                                                                                               -30%
                                                                                                                                                                                               -40%
tions of the Ryan White Care Council.
                                                                                                                             97

                                                                                                                                  98

                                                                                                                                        99

                                                                                                                                             00

                                                                                                                                                  01

                                                                                                                                                       02

                                                                                                                                                            03

                                                                                                                                                                 04

                                                                                                                                                                      05

                                                                                                                                                                           06

                                                                                                                                                                                07

                                                                                                                                                                                     08

                                                                                                                                                                                          09
                                                                                                                                                        Fiscal Year

                                  Ryan White Care Grants
                        Classification: Intergovernmental Revenue                                     State-Shared Revenues - Two State-shared revenues are impor-
               $16.0                                                                      80%         tant sources of funding for the County. The Local Government
               $14.0                                                                      70%         Half-Cent Sales Tax has been a growing source of revenue for the
                                  % Change
               $12.0
                                                                                          60%
                                                                                                      County since FY 83. In FY 98, actual collections exceeded the
                                                                                          50%
               $10.0                                                                                  budget by $4 million. The FY 99 budget was also understated by
 In Millions




                                                                                          40%
                $8.0                                                                      30%         as much as $5 million. The excess revenue collected in FY 98 and
                $6.0                                                                      20%         FY 99 were brought forward to FY 00 as non-recurring revenues
                $4.0
                                                                                          10%
                                                                                                      available for non-recurring projects. During FY 96 to FY 00 half-
                                                                                          0%
                $2.0                                                                      -10%
                                                                                                      cent revenues grew an average 7.6% annually. This high growth
                $0.0                                                                      -20%        reflected the high levels of consumer spending in the late 1990s.
                                                                                                      As recession affected consumer spending, a slowdown in taxable
                       97

                            98

                                  99

                                       00

                                             01

                                                  02

                                                       03

                                                            04

                                                                 05

                                                                      06

                                                                           07

                                                                                08

                                                                                     09




                                                  Fiscal Year                                         sales growth occurred in FY 01, FY 02 and FY 03. Half-cent reve-
                                                                                                      nue grew only 2.2% in FY 01, 5.2% in FY 02, and 2.7% in FY 03.
                                                                                                      Strong economic conditions in 2004 and 2005 boosted growth
As the chart above indicates, Ryan White grant revenue has been

                                                                                                 Page 90
                                                                               MAJOR COUNTY REVENUES

above 7% for FY 04, FY 05 and FY 06. However, state legislation                                               sales tax revenue be included in State Revenue Sharing. This
related to Article V implementation lowered the share of sales tax                                            change further reduced state revenue proceeds, but likely pro-
shared with local governments by 9.5% effective July 1, 2004.                                                 duced a more stable revenue source over the long term. This
                                                                                                              change causes State Revenue Sharing to grow in a similar manner
                                                                                                              to the Half-Cent Sales Tax. State Revenue Sharing forecasts,
                            Local Government 1/2-Cent Sales Tax                                               therefore, will closely track Half-Cent forecasts. Later, state legis-
                         Classification: Intergovernmental Revenues                                           lation related to Article V implementation lowered the share of
                $120.0                                                                        12%
                                                                                                              sales tax shared with counties through revenue sharing by 9.1%
                                                                                              10%             effective July 1, 2004.
                $100.0              % Change
                                                                                              8%
                 $80.0                                                                        6%              The Constitutional Gas Tax is a 2-cent levy shared with counties
 In Millions




                 $60.0
                                                                                              4%
                                                                                                              only. Eighty percent of the revenue can be used for debt service, if
                                                                                              2%
                                                                                                              any, to be managed by the State Board of Administration. Any
                 $40.0                                                                        0%
                                                                                              -2%
                                                                                                              remainder of the 80 percent portion is then distributed to the
                 $20.0
                                                                                              -4%             County. The other 20 percent is given to the County for the acqui-
                  $0.0                                                                        -6%             sition, construction and maintenance of roads. This revenue is
                          97

                               98

                                    99

                                           00

                                                01

                                                     02

                                                           03

                                                                04

                                                                     05

                                                                          06

                                                                               07

                                                                                    08

                                                                                         09



                                                                                                              expected to remain a stable source of income.
                                                      Fiscal Year
                                                                                                              The County (7th Cent) Gasoline Tax is considered a State-Shared
                                                                                                              Revenue since its distribution is based on a State-set formula —
Management and Budget ARIMA forecasts and state forecasts of                                                  not based solely on total collections within the county of collection.
much slower statewide sales growth led to a consensus forecast of
0.12% growth for FY 07 followed by 4.6% decline over FY 07
budgeted revenues for FY 08 returning to a 6.1% increase for FY                                                                           County (7th Cent) Gasoline Tax
09. Weak housing markets tend to reduce consumer spending.                                                                          Classification: Intergovernmental Revenues

                                                                                                                                                                                                          18%
The second important State source is State Revenue Sharing.
                                                                                                                             $7.0
                                                                                                                                                                                                          16%
Until July 1, 2000 the county received a portion of the State intan-                                                         $6.0
                                                                                                                                                                                                          14%
                                                                                                                                    % Change
gibles tax along with a small contribution from the one-cent ciga-                                                           $5.0
                                                                                                                                                                                                          12%
                                                                                                               In Millions




rette tax. As with other State estimates, FY 98 and FY 99 State                                                              $4.0                                                                         10%

Revenue Sharing was underestimated. FY 00 included a 25%                                                                     $3.0                                                                         8%

reduction in the intangibles tax based on a change approved by                                                               $2.0
                                                                                                                                                                                                          6%
                                                                                                                                                                                                          4%
the Florida Legislature in 1999. In May 2000 the Legislature                                                                 $1.0                                                                         2%
passed an additional change to State Revenue Sharing. As of July                                                              $.0                                                                         0%
1, 2000 counties still receive the one-cent cigarette tax but no
                                                                                                                                    97

                                                                                                                                         98

                                                                                                                                               99

                                                                                                                                                    00

                                                                                                                                                         01

                                                                                                                                                              02

                                                                                                                                                                   03

                                                                                                                                                                            04

                                                                                                                                                                                 05

                                                                                                                                                                                      06

                                                                                                                                                                                           07

                                                                                                                                                                                                08

                                                                                                                                                                                                     09
longer receive any portion of the intangibles tax. In place of the                                                                                            Fiscal Year



                                    State Revenue Sharing                                                     This revenue, along with other gasoline taxes and road network
                         Classification: Intergovernmental Revenues                                           impact fees, is used to finance road network improvements and
                $35.0                                                                         30%             maintenance. As the associated chart shows, revenues from this
                $30.0
                                % Change                                                      25%             tax have grown steadily since FY 97. Growth accelerated in the
                $25.0
                                                                                              20%             late 1990s, as did growth in most revenues. FY 08 and FY 09
                                                                                              15%
                                                                                                              Management and Budget staff projections for the Constitutional
  In Millions




                $20.0                                                                         10%
                $15.0                                                                         5%
                                                                                                              Gas Tax and County Gas Tax match the 6-year trend rates of
                                                                                              0%              2.9% for all fuel tax revenues.
                $10.0
                                                                                              -5%
                 $5.0                                                                         -10%
                                                                                                              Documentary Stamp Tax - The State of Florida levies a Docu-
                                                                                                              mentary Stamp Tax on all real estate transactions. Of the total
                  $.0                                                                         -15%
                         97

                               98

                                    99

                                         00

                                                01

                                                     02

                                                          03

                                                                04

                                                                     05

                                                                          06

                                                                               07

                                                                                    08

                                                                                         09




                                                                                                              collected in each County, 11.3425% is returned to Local Govern-
                                                      Fiscal Year
                                                                                                              ments to fund local affordable housing plans. The growth in this
                                                                                                              revenue generally follows the same pattern as Building Permits
intangibles revenue the Legislature authorized 2.25% of state                                                 since they are interrelated. The high level of building activity in FY


                                                                                                    Page 91
                                                                              MAJOR COUNTY REVENUES

98 & FY 99 caused the FY 99 revenue spike as seen in the chart                                           The accompanying chart shows this revenue’s volatility over the
below. However, mortgage refinancing is also subject to the                                              years. Revenue in FY 99 reflected better international market
                                                                                                         conditions for phosphates and phosphatic fertilizer. In May 2000
                                                                                                         the Legislature increased the county share of the tax from 10% to
                                  Documentary Stamp Tax
                                                                                                         18%. In FY 04, a major phosphate mining company scaled back
                         Classification: Intergovernmental Revenue
                                                                                                         operations in Hillsborough County and shifted them to Manatee
               $12.0                                                                         70%         and Hardee counties. This is a short-term shift and revenues were
               $10.0
                                                                                             60%         expected to return to near normal in FY 07. Unfortunately, this
                                                                                             50%
                       % Change                                                              40%         rebound was not evident at the time of this writing, and the FY 08
                $8.0
                                                                                             30%         and FY 09 estimates reflect lower anticipated revenues. Forecasts
 In Millions




                $6.0
                                                                                             20%
                                                                                             10%
                                                                                                         are based on Management and Budget staff judgment and analy-
                $4.0                                                                         0%          sis of the number of phosphate mining reviews for the preceding
                                                                                             -10%        three years.
                $2.0                                                                         -20%
                                                                                             -30%
                $0.0                                                                         -40%                                              CHARGES FOR SERVICES
                        97

                             98

                                  99

                                       00

                                            01

                                                 02

                                                         03

                                                               04

                                                                    05

                                                                         06

                                                                              07

                                                                                   08

                                                                                        09




                                                  Fiscal Year
                                                                                                         Charges for Services comprise approximately 26% of budgeted
                                                                                                         income and include revenues from such services as ambulance
documentary stamp tax. The high level of mortgage refinancings                                           transports, water, special recreation programs, sewer service
in FY 02 is behind that year’s surge. The housing market sup-                                            charges, internal service charges, fees for housing federal prison-
ported high growth in this revenue for FY 04 and FY 05, but as                                           ers, and municipal, commercial and franchise solid waste disposal
interest rates rose in late 2005 and 2006 we have experienced a                                          fees. In preparing the County's annual budget, the departments
decline in sales. Housing markets are not projected to turn around                                       whose operations are supported by these fees provide the esti-
before mid-2008. We anticipate that FY 08 and FY 09 revenues                                             mates of anticipated revenue. Departments rely upon past trends
will remain relatively flat. These forecasts reflect expert staff judg-                                  and their accumulated expert knowledge to construct these esti-
ment of the Management and Budget and Housing and Commu-                                                 mates. Over the past several years, the County has had to rely
nity Code Enforcement Departments using a five year trend analy-                                         more heavily on this type of revenue. One example of this type of
sis and monitoring of the Florida Legislature.                                                           revenue is illustrated by the chart labeled EMS Ambulance Service
                                                                                                         Fees, which shows a steady source of revenue, except in FY 98 &
Phosphate Severance Tax - The State of Florida levies a tax on                                           FY 01. In FY 99, collections were contracted out and revenue
phosphate rock mined in the state. The 1982 session of the State                                         began to rise. However, a problem with the collection vendor in
Legislature authorized a distribution of 10% of this tax to counties.                                    FY 01, caused revenue to decrease substantially. The vendor has
To receive funds from this source, a county must demonstrate a                                           been replaced and collections have returned to historic levels.
nexus, direct or indirect, to the phosphate industry. The volatility of
the phosphate industry in the late 1980’s adversely affected the                                         The Fire Rescue Department together with the Management and
amount of tax levied; in FY 94 the state permanently reallocated a                                       Budget Department develop the estimates for these fees using
portion of these taxes to other jurisdictions.                                                           expert judgment and a five year trend analysis.


                                 Phosphate Severance Tax                                                                                EMS Ambulance Service Fees
                        Classification: Intergovernmental Revenues                                                                   Classification: Charges for Services

                                                                                                                        $14.0                                                                      600%
               $2.0                                                                          120%
                                                                                             100%                       $12.0                                                                      500%
               $1.8
                       % Change                                                              80%                                                                                                   400%
               $1.5                                                                                                     $10.0
                                                                                             60%
                                                                                                                                                 % Change                                          300%
                                                                                                          In Millions
 In Millions




               $1.3                                                                          40%                         $8.0
                                                                                                                                                                                                   200%
               $1.0                                                                          20%
                                                                                                                         $6.0
               $0.8                                                                          0%                                                                                                    100%
                                                                                             -20%                        $4.0
               $0.5                                                                                                                                                                                0%
                                                                                             -40%                        $2.0
               $0.3                                                                                                                                                                                -100%
                                                                                             -60%
               $0.0                                                                          -80%                        $0.0                                                                      -200%
                                                                                                                                97

                                                                                                                                     98

                                                                                                                                          99

                                                                                                                                                00

                                                                                                                                                     01

                                                                                                                                                          02

                                                                                                                                                                03

                                                                                                                                                                     04

                                                                                                                                                                          05

                                                                                                                                                                               06

                                                                                                                                                                                    07

                                                                                                                                                                                         08

                                                                                                                                                                                              09
                       97

                             98

                                  99

                                       00

                                            01

                                                 02

                                                         03

                                                              04

                                                                    05

                                                                         06

                                                                              07

                                                                                   08

                                                                                        09




                                                                                                                                                            Fiscal Year
                                                      Fiscal Year




                                                                                                    Page 92
                                                                             MAJOR COUNTY REVENUES

                                                                                                            assessments, which appear on the ad valorem tax bill, fund resi-
Water and Wastewater Utility User Charges - The primary                                                     dential solid waste collection and disposal as well as provide a
source of revenue for the Hillsborough County Water and Waste-                                              stable revenue source for Solid Waste Management System
water utility system is the monthly charges to its customers. These                                         bonds. Starting in FY 98, there are two separate assessments - a
charges are composed of three parts – Base Facility Charges,                                                solid waste collection assessment and a solid waste disposal as-
Volumetric Charges and the Customer Service Charge. Since FY                                                sessment. Both assessments are collected in the Unincorporated
01, the standard residential Base Facility Charge for Potable Water                                         Area only.
has been $7.90 per month, for Wastewater it has been $12.75 per
month and the Customer Service Charge has been $3.80. Volu-                                                 The solid waste collection assessment was approved by the
metric Charges are tiered and billed per 1000 gallons. These                                                BOCC on November 13, 1996, and went into effect on October 1,
charges are designed to promote water conservation.                                                         1997. This assessment replaced the annual $82.08 fee residents
                                                                                                            previously paid directly to collectors for curbside service. Franchise
A rate study is conducted by the Water Resource Services De-                                                collectors are now paid directly by the County. From FY 98
partment every two years to set the rates for the biennial budget.                                          through FY 03 the rate was $76.20. For FY 04 the rate was
The study, which is validated by an independent consultant, is                                              $80.68 and increased to $85.16 for FY 05 through FY 07. A re-
prepared to determine if the revenues are sufficient to meet the                                            quest is pending to increase this to $105.61 for FY 08 and FY 09.
financial needs of the County’s Water and Wastewater System.
This study is the basis for the monthly user charges for the follow-                                        Residents are also assessed a solid waste disposal assessment
ing two years, with the exception of the “Purchased-Water Pass-                                             on the ad valorem tax bill. These assessment fees replace the
Through” consumption charge to recover the cost of all retail and                                           tipping fee previously charged by disposal facilities for residential
bulk potable water purchases. The Water Department calculates                                               refuse disposal, whether transported by the residential user or a
the “Purchased-Water Pass-Through” charge annually and imple-                                               commercial service. From FY 87 to FY 91, this assessment was
ments any changes for the 12-month period on or about October 1                                             $96.50 and was reduced to $84.00 in FY 92. In FY 96 and FY 97,
of each year. Accelerating growth and the need to reduce reliance                                           the disposal fee was $89.71; in FY 1998 this assessment de-
on ground water pumping have required Tampa Bay Water to                                                    creased to $85.43. A request to increase this rate to $87.99 for FY
construct additional projects which increased the cost of bulk water                                        08 and FY 09 is pending. Refuse originating from non-residential
purchased.                                                                                                  sources is subject to a tipping fee at the time of disposal.

The chart below shows that overall revenues from user, base and                                             Reflecting Solid Waste Management Department expert staff
service charges have grown steadily, which reflects the impact of                                           judgment and existing property tax rolls, solid waste funding
growth in the unincorporated area over the last ten years. Hills-                                           sources for are expected to rise by 13.3% for FY 08 and 9.2% for
borough County’s effective implementation of tiered conservation                                            FY 09, mainly due and rate increases discussed above and in-
rates and other conservation programs have mitigated the need to                                            creased volume of tonnage processed related to growth in the
increase usage charges other than the Purchased-Water Pass-                                                 system.
Through charge.

                                                                                                                                   Solid Waste Annual Residential Assessment
                                Water/Wastewater Utility Fees                                                                          Classification: Charges for Services
                             Classification: Charges for Services                                                          $70.0                                                                              90%
                                                                                                                                                                                                              80%
               $200.0                                                                       20%                            $60.0
                                                                                                                                               % Change                                                       70%
               $175.0                                                                       18%                            $50.0
                                                                                            16%                                                                                                               60%
                                                                                                             In Millions




               $150.0                                                                                                      $40.0
                                                                                            14%                                                                                                               50%
                              % Change
 In Millions




               $125.0                                                                       12%                                                                                                               40%
                                                                                                                           $30.0
               $100.0                                                                       10%                                                                                                               30%
                                                                                            8%                             $20.0
                $75.0                                                                                                                                                                                         20%
                                                                                            6%                             $10.0
                $50.0                                                                                                                                                                                         10%
                                                                                            4%
                $25.0                                                                       2%                              $0.0                                                                              0%
                                                                                                                                   97

                                                                                                                                          98

                                                                                                                                                99

                                                                                                                                                       00

                                                                                                                                                            01

                                                                                                                                                                  02

                                                                                                                                                                        03

                                                                                                                                                                              04

                                                                                                                                                                                     05

                                                                                                                                                                                          06

                                                                                                                                                                                               07

                                                                                                                                                                                                    08

                                                                                                                                                                                                         09




                 $0.0                                                                       0%
                        97

                              98

                                   99

                                         00

                                              01

                                                    02

                                                         03

                                                              04

                                                                   05

                                                                        06

                                                                             07

                                                                                  08

                                                                                       09




                                                                                                                               Disposal              Collection        Fiscal Year

               Useage          Base       Service        Fiscal Year



                                                                                                            Sheriff’s Office Fees – The majority of these fees are reimburse-
Solid Waste Residential Assessments - These non-ad valorem                                                  ments to services provided by the Sheriff’s Office. For example,


                                                                                                  Page 93
                                                                          MAJOR COUNTY REVENUES

the cities reimburse for School Crossing Guards provided by the
Sheriff and the School District reimburses half of the costs for the                                                                   Court Costs and Surcharges
School Resource Deputy program. The largest reimbursement is                                                                        Classification: Charges for Services
from the U.S. Department of Justice for detention of federal in-                                                    $18.0                                                                         50%
mates awaiting trial. The revenue estimates are provided by the                                                     $16.0
                                                                                                                                  % Change
                                                                                                                                                                                                  40%
Sheriff’s Office based on the estimated cost to provide these ser-                                                  $14.0                                                                         30%

vices to the outside agencies. The revenue has been consistent                                                      $12.0                                                                         20%




                                                                                                      In Millions
over the last ten years, with the exception of FY 01 and FY 02.                                                     $10.0                                                                         10%

During those two years, the Hillsborough County Indigent Health                                                      $8.0                                                                         0%
                                                                                                                     $6.0                                                                         -10%
Care Program was reimbursing for the cost of Indigent Inmate                                                         $4.0                                                                         -20%
Healthcare. That reimbursement was ceased in FY 03. Revenue                                                          $2.0                                                                         -30%
classified as Sheriff’s Office Fees dropped significantly beginning                                                  $0.0                                                                         -40%
in FY 05 due to a reclassification of certain revenues from Sheriff’s




                                                                                                                             97

                                                                                                                                    98

                                                                                                                                         99

                                                                                                                                               00

                                                                                                                                                    01

                                                                                                                                                         02

                                                                                                                                                              03

                                                                                                                                                                    04

                                                                                                                                                                         05

                                                                                                                                                                              06

                                                                                                                                                                                   07

                                                                                                                                                                                        08

                                                                                                                                                                                             09
Office fees to Board of County Commissioner revenues. The                                                                                                 Fiscal Year
revenue estimates are provided by the Sheriff’s Office based on
the estimated cost to provide these services to the outside agen-                                    911 Emergency Service Fee – This fee is paid by landline tele-
cies.                                                                                                phone subscribers within Hillsborough County to fund the 911
                                                                                                     emergency service program. The monthly rate is 50 cents per
                                                                                                     access line up to a maximum of 25 lines per account. There is a
                                     Sheriff's Office Fees                                           similar fee imposed by the State of Florida on cellular telephones
                             Classification: Charges for Services                                    subscribers to fund the electronic 911 system. Part of this levy is
                                                                                                     shared with the Counties.
               $18.0                                                                     100%
               $16.0                                                                     80%
               $14.0                                                                                 The income from the 911 service fee grew steadily from FY 95
                                                                                         60%
               $12.0
                            % Change
                                                                                         40%
                                                                                                     through FY 03. However, in FY 04 the revenue began to decline
 In Millions




               $10.0
                                                                                         20%
                                                                                                     as the number of landline telephones declined. Information and
                $8.0
                                                                                         0%
                                                                                                     Technology Services Department staff anticipates further de-
                $6.0
                                                                                         -20%
                                                                                                     creases for FY 08 and FY 09 based on expert staff judgment and
                $4.0
                                                                                         -40%
                                                                                                     input form the Florida State Technology Board. It should be noted
                $2.0
                $0.0                                                                     -60%
                                                                                                     that the State’s E911 fee has had a corresponding increase as the
                                                                                                     number of cellular telephones has increased.
                       97

                            98

                                 99

                                       00

                                            01

                                                 02

                                                      03

                                                           04

                                                                05

                                                                     06

                                                                          07

                                                                               08

                                                                                    09




                                                 Fiscal Year


Court Costs and Surcharges – Prior to FY 05, these revenues                                                                             911 Emergency Service Fee
were composed of civil court filing fees, criminal court cost                                                                       Classification: Charges for Services
charges, and special surcharges designed to aid in the funding of                                                   $5.0                                                                          25%
the court system. However, effective July 1, 2004, most court-                                                               % Change
                                                                                                                                                                                                  20%
related fees and fines now accrue to the Clerk of the Circuit Court                                                 $4.0
                                                                                                                                                                                                  15%
to pay for the Clerk’s court related duties. Three new fees were                                                                                                                                  10%
                                                                                                      In Millions




                                                                                                                    $3.0
allowed by the Legislature and adopted by Hillsborough County.                                                                                                                                    5%
The first is a traffic court surcharge used to fund court facilities.                                               $2.0                                                                          0%
The second is a document recording fee to fund court technology.                                                                                                                                  -5%
                                                                                                                    $1.0
The third is a criminal court surcharge used to fund the court inno-                                                                                                                              -10%
vations, a law library, legal aid, and teen court/juvenile diversion                                                $0.0                                                                          -15%
programs. The Clerk of the Circuit Court together with the Man-
                                                                                                                            97

                                                                                                                                   98

                                                                                                                                         99

                                                                                                                                              00

                                                                                                                                                    01

                                                                                                                                                         02

                                                                                                                                                              03

                                                                                                                                                                   04

                                                                                                                                                                         05

                                                                                                                                                                              06

                                                                                                                                                                                   07

                                                                                                                                                                                        08

                                                                                                                                                                                             09




agement and Budget Department develop the estimates for these                                                                                             Fiscal Year
new fees using expert judgment and a five year trend analysis of
similar fees. Revenue estimates for FY 08 are anticipated to up                                                                               Fines and Forfeitures
8.9% over FY 07, with FY 09 up 2.0% over FY 08 levels,
                                                                                                     Fines and Forfeitures comprise only 0.3% of County revenues.
                                                                                                     Prior to July 1, 2004, these revenues consisted mainly of court,
                                                                                                     local ordinance and library fines. However, State legislation re-
                                                                                                     lated to Article V implementation redirected court fines to the Clerk
                                                                                                     of the Circuit Court to carry out court-related functions. This re-

                                                                                                Page 94
                                                                           MAJOR COUNTY REVENUES

sulted in a revenue loss of approximately $1.0 million.                                                but did steadily increase from FY 97 through FY 03. However, a
                                                                                                       one-time drawdown in reserves for capital projects and the use of
                                  Miscellaneous Revenues                                               excess revenues from the late 1990’s for major maintenance pro-
                                                                                                       jects has resulted in lower estimated interest earnings in FY 05 &
Miscellaneous Revenues account for 7.4% of total revenues. In-                                         FY 06. Actual interest revenues are expected to greatly exceed
terest, special assessments and impact fees account for the major-                                     budget for FY 07, and the FY 08 and FY 09 estimates reflect over-
ity of revenues in this category. In addition to the revenues de-                                      all higher reserves. The Management and Budget Department
tailed below, this category also includes rental income, sale of                                       combines national interest rate forecasts with a three year average
surplus equipment, property and land, and contributions and dona-                                      cash balance model to derive forecasts for interest earnings in
tions. It also reflects the net change in the fair value of invest-                                    each fund.
ments. This last category reflects recent changes in governmental
accounting standards. The County does not currently budget for                                         Impact Fees - Impact fees on new construction were implemented
unrealized changes in the value of its investments, but they are                                       in June 1985 to finance capital facilities needed to maintain service
reflected in its financial statements and they impact future years’                                    levels in areas of growth. The first of these fees was for roads and
budgets through changes in the fund balance brought forward.                                           parks, while the right-of-way portion of the roads impact fees was
                                                                                                       implemented in February 1986. School impact fees followed in
Interest Earnings – Interest earnings are one of the largest com-                                      August 1986, with fire impact fees implemented in June 1988.
ponents of Miscellaneous Revenues and affect every county fund.                                        Originally, all impact fees were collected only in the unincorporated
As the chart below shows, there can be a great deal of fluctuation                                     areas of the county. However, on January 1, 1993, school impact
in interest earnings. The main reason for this fluctuation is a                                        fees began to be collected in both incorporated and unincorpo-
change in interest rates and since most of the County’s funds are                                      rated areas of the county.
in short term investments, as short-term interest rates rise so will
the County’s interest earnings and vice versa. The spikes in FY 96
                                                                                                                                             Impact Fees
and FY 01 are due to short-term interest rate increases while the
                                                                                                                               Classification: Miscellaneous Revenues
declines from FY 02 through FY 05 are due to short-term interest
rate decreases. On June 30, 2004 the Federal Reserve, in re-                                                          $28.0
                                                                                                                               % Change
                                                                                                                                                                                                 30%

sponse to improving economic growth, began a string of short-term                                                     $24.0
                                                                                                                                                                                                 25%
                                                                                                                                                                                                 20%
interest rates increases. From June 2004 through June 2006 the                                                        $20.0                                                                      15%
Fed has increased the Fed Funds rate a total of 425 basis points.
                                                                                                        In Millions




                                                                                                                      $16.0                                                                      10%

The Fed has not made any additional changes through July 2007.                                                        $12.0
                                                                                                                                                                                                 5%
                                                                                                                                                                                                 0%
The Fed still stresses its vigilance against inflation but also has an                                                 $8.0                                                                      -5%
eye on weak housing markets. Analysts project the Fed may                                                                                                                                        -10%
                                                                                                                       $4.0
stand pat for the balance of 2007 and possibly in 2008 unless                                                                                                                                    -15%
                                                                                                                       $0.0                                                                      -20%
housing markets weaken to the point of spilling over into other
                                                                                                                              97

                                                                                                                                   98

                                                                                                                                        99

                                                                                                                                             00

                                                                                                                                                  01

                                                                                                                                                         02

                                                                                                                                                              03

                                                                                                                                                                   04

                                                                                                                                                                        05

                                                                                                                                                                             06

                                                                                                                                                                                  07

                                                                                                                                                                                       08

                                                                                                                                                                                            09
areas of the economy.
                                                                                                                      Roads   Park      Schools   Fire        Fiscal Year



                                    Interest Earnings
                        Classification: Miscellaneous Revenues                                         In April 1990, all impact fees, with the exception of fire impact fees,
                                                                                                       were increased. The degree of increase depended on several
               $100.0                                                                     160%
                                                                                          140%
                                                                                                       factors including land use, location, and engineering factors. Total
                $80.0                                                                     120%         impact fee revenues have shown steady growth since FY 95, re-
                                                        % Change                          100%
                                                                                          80%
                                                                                                       flecting overall county growth. Not shown, however, are the in-kind
 In Millions




                $60.0
                                                                                          60%          contributions provided by some developments in lieu of paying
                $40.0
                                                                                          40%
                                                                                          20%
                                                                                                       fees. Cost recovery rates for impact fees have dropped substan-
                                                                                          0%           tially since fees were changed in 1990. In July 2006, the Board
                $20.0                                                                     -20%         voted to increase school impact fees beginning in November 2006.
                                                                                          -40%
                 $0.0                                                                     -60%         Revenue estimates starting in FY 07 were adjusted downwards to
                                                                                                       reflect significant transportation impact fee offset credits granted to
                        97

                             98

                                   99

                                        00

                                             01

                                                  02

                                                       03

                                                            04

                                                                 05

                                                                      06

                                                                           07

                                                                                08

                                                                                     09




                                                  Fiscal Year                                          developers during FY 06; with additional decreases forecast for FY
                                                                                                       08 and FY 09 These are illustrated in the chart above. Fees are
The other component of interest earnings is the average daily cash                                     conservatively estimated by Management and Budget staff using a
balance. Overall this tends to fluctuate very little from year to year,                                five year trend analysis and expert staff judgment.



                                                                                             Page 95
                                                 MAJOR COUNTY REVENUES

Stormwater Assessment - On June 22, 1989, the Board of                     slightly due to ongoing unincorporated area development.
County Commissioners of Hillsborough County imposed a storm-
water assessment on developed properties within unincorporated
Hillsborough County. This assessment pays for costs associated                                               Stormwater Assessment
with the Hillsborough County stormwater system, including capital                                     Classification: Miscellaneous Revenue
augmentation. The assessment applies to roofed and paved par-                             $7.0                                                                     25%
cels of land within areas that cannot absorb water. The stormwa-                          $6.0                                                                     20%
ter assessment is placed on the tax bill as a non-ad valorem as-                                      % Change
                                                                                          $5.0                                                                     15%
sessment.




                                                                            In Millions
                                                                                          $4.0                                                                     10%

On August 15, 1991, the Board set the rates for single family resi-                       $3.0                                                                     5%

dential and agricultural parcels at $12 per year. Other residential                       $2.0                                                                     0%

parcels, such as apartment complexes and condominiums, are                                $1.0                                                                     -5%
assessed $6 per dwelling unit on the parcel. For non-residential                          $0.0                                                                     -10%
parcels the assessment is $.01 for each 1.5 square feet of area




                                                                                                 97

                                                                                                       98

                                                                                                            99

                                                                                                                 00

                                                                                                                      01

                                                                                                                           02

                                                                                                                                03

                                                                                                                                     04

                                                                                                                                          05

                                                                                                                                               06

                                                                                                                                                    07

                                                                                                                                                         08

                                                                                                                                                              09
which cannot absorb water, with a minimum assessment of $12.                                                               Fiscal Year
The stormater rates have remained unchanged. Annual popula-
tion growth in the unincorporated area accounts for the small but
consistent annual increase in revenues.

Forecasts are derived by Public Works staff judgment and actual
property tax roll data. Overall revenues are estimated to increase




                                                                      Page 96
                                THE PROCESS OF ADOPTING THE BUDGET

Note: During the second 2007 special session ending                      SPECIFIC LEGAL REQUIREMENTS
June 15, 2007, the legislature approved House Bill 1B
(HB-1B) with substantial amendments to the various             An annual budget, including all such funds as required
statutes pertaining to the specific legal requirements for     by law, shall be prepared, approved and adopted for
levying ad valorem taxes and the budget process. The           each fiscal year. The budget shall control the levy of
amendments significantly limit the way maximum millage         taxes and expenditure of money for all County purposes
rates are calculated. On July 13, 2007, the State De-          during the ensuing fiscal year. The budget process shall
partment of Revenue notified the County that it must           be conducted in accordance with Chapters 125, 129,
reduce its FY 08 millage rate 5% below the rolled-back         200, and 218 of the Florida Statutes, as amended.
rate. The rolled-back rate is the millage rate that gener-
ates the same revenue from existing property this year         By July 1, the Property Appraiser must certify the (initial)
as was levied last year. This reduction only applies to        taxable value of property within each taxing district.
FY 08. However, language in the bill revises the method
of calculating the maximum millage rate beginning in           By July 13, 2007, the Department of Revenue will notify
fiscal year 2009-2010.                                         the County of the percentage decrease in the rolled-
                                                               back rate.
The legislature also approved ballot language and au-
thorized a state-wide referendum to amend the State            The County Administrator must present a balanced
Constitution giving homestead property owners the op-          budget to the Board of County Commissioners (BOCC)
tion of remaining under the present Save Our Homes             by July 15. The Department of Revenue granted the
provisions with its 3% cap in growth of assessed value         County an extension of this step to July 23, 2007.
or receiving larger exemptions with no cap in assessed
value growth. Barring successful legal challenges, the         Within 35 days of either July 1, or the date the Property
referendum will be conducted on January 29, 2008 and,          Appraiser certifies the taxable value of property, which-
if approved by 60% or more of the electorate, it’s provi-      ever is later, the BOCC must set proposed millage rates.
sions along with the provisions in HB-1B will govern the       At that time, a date, time and place is set for a first public
budget process for FY 09 and subsequent budget years.          hearing on the proposed budget and millage rates.

If the amendment is not approved, the maximum prop-            Within 65 to 80 days of July 1, or the date the Property
erty tax levy allowed is the rolled-back rate plus the         Appraiser certifies the taxable value, the BOCC must
growth in the Florida per capita personal income for FY        hold a public hearing, after 5:00 p.m., to hear public tes-
09 and subsequent years. For text of all these amend-          timony and to adopt a tentative budget and tentative mil-
ments, please read HB-1B, SJR4-B and HB-5-B on                 lage rates. The first substantive issues discussed must
www.myfloridahouse.gov/.                                       be the percentage increase in the proposed aggregate
                                                               millage rate over the rolled-back rate and the specific
While preparing the FY 08 and FY 09 biennial budget            purposes for which the ad valorem tax revenues are be-
and the process of adopting the budget, County staff did       ing increased. (Information on rolled-back millages may
not presume the passage of the constitutional referen-         be found in this document and a definition may be found
dum. If the amendment is approved, changes will be             in the glossary.) Prior to the conclusion of the hearing,
made to the FY 09 budget and to the County’s budget            the BOCC shall amend the tentative budget as it deems
process during the second year update process. Addi-           necessary, adopt the amended tentative budget, recom-
tional steps and deadlines imposed by the legislature          pute its proposed millage rates and publicly announce
are shown in italics in the SPECIFIC REQUIREMENTS              the percent, if any, by which the recomputed proposed
section.                                                       aggregate millage exceeds the rolled-back rate. That
                                                               percentage shall be characterized as the percentage
                                                               increase in property taxes tentatively adopted by the
                                                               BOCC (regardless of whether millage rates have
                                                               changed). A date, time and place for a second public
                                                               hearing is set at this hearing. As with the first public
                                                               hearing, the second public hearing must be held after
                                                               5:00 p.m.

                                                               Within fifteen days after the first public hearing, the
                                                               County must publish two adjacent budget ads in a news-

                                                         Page 97
                                 THE PROCESS OF ADOPTING THE BUDGET

newspaper of general circulation in the County. One                 THE PROCESS OF ADOPTING THE BIENNIAL
advertisement notifies county residents of the BOCC's                   BUDGET FOR FY 08 AND FY 09 FOR
intent to finally adopt millage rates and a budget, identi-                HILLSBOROUGH COUNTY
fying any increase in property taxes. The second adver-
tisement summarizes the tentative budget, showing for           Besides complying with the specific legal requirements
each budget and for the total of all budgets, the pro-          for adopting a budget and levying ad valorem taxes, the
posed millage rates, balances, reserves, and major              County has a budget process that consists of of four
revenues and expenditures classifications. Specific             distinct phases.
size, placement, and wording requirements apply, as set
forth in Chapter 200.065(3) of the Florida Statutes.            The Planning Phase began October 1, 2006 with in-
                                                                house review of the FY 06 and FY 07 two-year budget
Within two to five days after the advertisements are pub-       process and consideration of comments from the review
lished, a second public hearing is held to hear public          of prior budget documents by the Government Finance
testimony and to adopt a final budget and final millage         Officers Association (GFOA). The FY 06 and FY 07 bi-
rates. If, for any reason, the adoption of the final budget     ennial (two-year) budget received GFOA’s Distinguished
is delayed beyond the start of the next fiscal year, the        Budget Presentation Award, including the following spe-
BOCC can expend moneys as outlined in Chapter                   cial recognition: Outstanding as a Financial Plan, Spe-
200.065(2)(g) of the Florida Statutes, as amended.              cial Capital Recognition and Special Performance
                                                                Measures Recognition. The planning phase continued
Copies of completed resolutions adopting the final mil-         with preparation of budget instructions, examples, and
lages are forwarded to the Property Appraiser and the           training materials.
Tax Collector by the Clerk of the BOCC within approxi-
mately 100 days of certification of preliminary taxable         The Preparation Phase for FY 08 and FY 09 prepara-
value by the Property Appraiser.                                tion phase for all BOCC funded organizations began
                                                                with a budget “kick-off” on Februray 1, 2007. Concurrent
Not later than 30 days following adoption of an ordi-           with the budget “kick off” meeting, instructions and forms
nance or resolution establishing a property tax levy, the       were electronically distributed to all organizations. For
BOCC shall certify, to the Florida Department of Reve-          the FY 08 and FY 09 budget process departments were
nue, compliance with the provisions of Chapter 200 of           directed to prepare decision units and related summa-
the Florida Statutes, as amended. In addition to a              ries for all programs by funding source. Decision Units
statement of compliance, the certification package in-          are prepared at various levels of service delivery includ-
cludes a copy of the adopted millage resolution or ordi-        ing “minimum service level”, “continuation service level”,
nance, a copy of the budget advertisements including            “new mandates” and “desired level of service”. The fol-
proof of publication, and a copy of the Certification of        lowing represents the definitions of each service level:
Taxable Value form.
                                                                Minimum Service Level – The most important level of
Copies of the budget shall be filed with the Clerk of the       service provided by any organization. Any funding less
BOCC as public records.                                         than this level would result in no appropriation. Re-
                                                                sources less than those provided at this level is insuffi-
Upon final adoption of the budget, the budget shall regu-       cient to accomplish the basic mission. This very basic
late the expenditures of the County and the budget shall        level of service represents the reason the organization
not be amended, except as provided for in Chapter               exists and the intended purpose of the organization.
129.06, Florida Statutes. Pursuant to Chapter 129.07,
Florida Statues, it is unlawful for the BOCC to expend or       Continuation Service Level – This is funding needed to
contract for expenditures in any fiscal year in excess of       provide the same level of services in the next fiscal year
the amount budgeted in each fund. Every appropriation           as was provided in the current fiscal year. It does not
shall lapse at the close of the fiscal year. Unexpended         necessarily provide funding for growth in demand for
funds for uncompleted projects and encumbrances for             services. While the continuation level provides for the
capital outlay (equipment) at the close of the fiscal year      same number of funded positions, the budgeted cost of
may be reappropriated in the succeeding fiscal year.            those positions is increased to reflect inflation and any
                                                                increase in benefits.

                                                                New Mandates – A new mandate represents any re-
                                                                quest to meet a new Federal law, State Statute, or

                                                          Page 98
                                  THE PROCESS OF ADOPTING THE BUDGET

                                                                                          st
Board of County Commissioners (BOCC) Ordinance; a                their budgets on June 1 , the County Administrator
request to comply with a BOCC directive supported by a           asked them to make their submissions earlier to ac-
resolution or approved motion; or a request to meet the          commodate an accelerated schedule. All were able to
operating impact of a completed capital project.                 supply preliminary budget information in the requested
                                                                 time.
Desired Service Level – Includes requests for additions
to the continuation level of service to an expanded popu-        The Review Phase consisted of scheduled budget work
lation or geographical base or additions either to initiate      sessions between the County Administrator, appropriate
a new program or activity.                                       Assistant County Administrator, Department Directors
                                                                 and budget staff to review and discuss the departmental
These "decision units" describe distinct services and            budget submittals. These sessions began in April and
levels at which these services may be offered. Depart-           continued through May.
ment or agency management then ranks each decision
unit by funding source against all decision units in the         In addition to the departmental budget meetings, there
funding source and in the department. The ranking of             were five formal budget workshops conducted with the
"decision units" gives management a means of evaluat-            BOCC. These workshops were scheduled so that the
ing what services could be offered at a variety of funding       Board could be more involved in the budget process and
levels by a department. For both FY 08 and FY 09, de-            provide input into the prioritization of issues that led to
partments were also allowed to submit "desired decision          the development of the recommended budget.
units" reflecting service or activity levels above the con-
tinuation level.                                                 External Events Impacting the Beinnial Budget Proc-
                                                                 ess – Immediately after the distribution of the 2006 tax
In a continuing effort to deliver the most cost effective        bills in November 2006, it became apparent that State
and efficient services to the citizens of Hillsborough           legislators and the Govenor were concerned with
County, each organization was also asked to submit a             property tax revenues being collected by local general
proposal for efficiencies or reductions to their continua-       purpose governments, special districts and school
tion level budget. The purpose of this initiative was to         boards and perceived unfairness in the valuation of
examine how services are provided and identify oppor-            properties due to the Save Our Home Exemption. Dur-
tunities for cost savings within existing programs. The          ing the March through May 2007 legislative session,
expectation is that service delivery would not be meas-          several bills were introduced to amend statutes regard-
urably reduced as a result of these efficiencies. At a           ing the valuation process for non-homestead properties,
minimum, the efficiency proposal was to reflect a cost           millage limits and revenue limitations. Also introduced
savings from both the FY 08 and FY 09 budgets at the             were several resolutions calling for constitutional refer-
continuation levels for a department, including all fund-        enda regarding homestead exemptions, Save Our
ing sources.                                                     Homes and exemptions for non-homestead properties.
                                                                 In late April, as the end of the regular session came
To continue documenting efforts tying the Board of               closer, the County Administrator and her staff antici-
County Commissioner‘s strategic goals to the budget              pated the State would be enacting legislation that would
planning process, departments also prepared and sub-             negatively impact Hillsborough County’s property tax
mitted Strategic Decision Unit forms. Instituted in the          revenue stream, but the actual extent of the impact was
previous two-year budget cycle, a Strategic Decision             unknown.
Unit identifies and develops strategies for the County’s
                                                                                                    rd
Strategic Plan, whether those strategies require more            After the session closed on May 3 without passage of a
reources or not. It is expected that many of these Stra-         property tax relief bill, the Governor called a special ses-
tegic Decisions Units will identify creative ways to deliver     sion starting June 12th. In anticipation of the special
strategic plan objectives through existing funding levels.       session, the County Administrator worked with staff dur-
Departments were also encouraged to provide “alterna-            ing the months of April and May to develop several
tive” strategies for delivering the same strategic objec-        budget reduction scenarios based on various bills intro-
tive.                                                            duced in the regular session. The legislature did not
                                                                 release an overview of the proposals until the day before
The deadline for BOCC departments and agencies to                the special session convened.
submit their budget packages to the Management and
Budget Department was March 4th. Although Florida                As a result of this exercise, the County Administrator
Statutes allow most Constitutional Officers to submit            released a list of possible budget reducetion sceanrios

                                                           Page 99
                                 THE PROCESS OF ADOPTING THE BUDGET

on June 1st based on various bills introduced in the regu-           used by the Property Appraiser to prepare Truth-in-
lar session. This exercise was useful when the legisla-              Millage (TRIM) notices distributed in mid-August.
ture finally acted during the special session June 12th
through June 15th. Bills passed at the special session               TRIM notices advise County taxpayers of how tax rates
mandated a reduction in property tax rates and reve-                 proposed by all local taxing authorities combined with
nues. These reductions are explained in the County’s                 current information on assessed value of real property
Administrator’s Budget Message.                                      will affect the taxes on each taxed parcel of land. The
                                                                     TRIM notice also serves as the official notification of the
These events led to the County Administrator delaying                time and place of the first public hearing for adoption of
delivery of her recommended budget to the Board of                   both tentative millage rates and a tentative budget by
County Commissioners until July 23rd.                                each taxing authority.

The Public Adoption Phase begins with the formal                     The third milestone in this phase will be the first of two
presentation of the County Administrator's Recom-                    State required public budget hearings. The first public
mended Budget at a workshop on July 25, 2007. The                    budget hearing is scheduled for September 5th. After
BOCC’s review of the budget and the public process of                hearing public testimony at the hearing, the BOCC will
review, change, and formal adoption lasts through late               adopt tentative millage rates and a tentative FY 08
September. This phase includes three workshops with                  budget.
the BOCC and the two public hearings mandatory under
State law.                                                           The fourth and final milestone in this phase is the adop-
                                                                     tion of the FY 08 budget and millage rates at the second
The second milestone of this phase involves setting the              public hearing scheduled for September 20th. The sec-
proposed millage rates for FY 08. This will be accom-                ond public hearing will be advertised by a published no-
plished at a workshop on July 31st. The proposed mil-                tice with detailed information of the tentative millage
lage rates approved at the July 31st workshop will be                rates and the tentative budget.


                                          Budget Process Milestones
                      Planning
•   October - December - Staff review of previous bien-          •     March 14th – Budget Workshop
    nial budget process, comments from GFOA review-
    ers, and Board policies                                      •     April 6th through 13th -- Review recommended CIP
                                                                       with Program Directors
                     Preparation
•
               th
    January 25 – Budget Workshop                                 •     April 25th – Budget Workshop

•   February 1st – Budget “kick-off” meeting with Direc-         •     June 1 - Budget Submissions Due From Sheriff,
    tors; Electronic Distribution of Budget Instructions,              Clerk, Property Appraiser, and Supervisor of Elec-
    Forms, Personnel Worksheets and various budget                     tions
    reports to all organizations
                                                                 •     June 21st – Budget Workshop
•   February 12 – Personnel Worksheets due from all
    organizations                                                                         Review
                                                                 •     April – May - County Administrator review of pro-
•   Februry 16 – Revenue Worksheets due from all or-                   posed budgets and decision units with Management
    ganizations                                                        and Budget Department staff, and Assistant County
                                                                       Administrators
•   February 28th – Budget Workshop
                                                                 •     June 1 - Preliminary tax roll information from the
•   March 2nd – Budget Submissions Due from all or-                    Property Appraiser’s Office available.
    ganizations except Constitutional Officers




                                                            Page 100
                              THE PROCESS OF ADOPTING THE BUDGET


                 Public Adoption                              •     July 31st - BOCC Budget Workshop to Reconcile
•   July 23rd - County Administrator delivers the Rec-              Changes to the Budget and Set Proposed TRIM Mil-
    ommended Biennial Budget and Capital Improve-                   lage Rates
    ment Program to the Board of County Commission-
    ers and files it with the Clerk in accordance with        •     September 5th - First State-Required Public Hearing
    Florida Statutes. Deadline was extended by the De-              to Adopt Tentative Millage Rates and Tentative
    partment of Revenue.                                            Budget

•   July 25th and July 26th – Budget Workshop                 •     September 20th - Second State-Required Public
                                                                    Hearing to Adopt Final Millage Rates and the FY 08
                                                                    Operating and Capital Budgets




                                                         Page 101
                             PROCEDURES FOR AMENDING THE BUDGET


For a full discussion of the County’s budget process,                 including the estimated impact on the next fiscal
see The Process of Adopting the Budget section in                     year and any other appropriate information, is
this budget document.                                                 electronically signed by the department director
                                                                      and then forwarded for review through the organi-
After the formal adoption of the budget by the Board                  zation. Electronic review and signature is per-
of County Commissioners (BOCC) in September for                       formed in the following sequence:
the fiscal year beginning October 1st, changes may
be made to the adopted budget with a budget amend-               •    Department Director
ment. An amendment is a BOCC agenda item                         •    Management and Budget Department
processed to increase or to decrease an existing                 •    County Attorney’s Office (concurrent with review
budget. At no time can the budget be amended so                       and approval by Management & Budget)
that it is no longer balanced.                                   •    Assistant County Administrator (required for de-
                                                                      partments under the County Administrator).
Items requiring action by the BOCC are usually initi-
ated by the individual department affected by the item.          All budget amendments, approved by the above ref-
These items are accompanied by an Agenda Item                    erenced organizations/staff, are processed by the
Cover Sheet Form. This form is also used to amend                Administrative Services Section of the County Admin-
the budget. However, the following additional infor-             istrator’s Office for final coordination and preparation
mation is required for budget amendments:                        of the BOCC’s agenda. Copies of all budget amend-
                                                                 ments are electronically forwarded to the Clerk of the
•   The subject section of the Agenda Item Cover                 Circuit Court’s Finance Department to facilitate pre-
    Sheet Form must state “Request for Budget                    audit of the proposed budget revisions.
    Amendment Resolution” and identify the subject
    of the amendment and the fiscal year.                        The Management and Budget Department reviews the
•   The recommendation section of the cover sheet                request for accuracy, availability of funds, complete-
    must state where funds are coming from and                   ness, compliance with BOCC Policies and other mat-
    where funds are going; justification on why the ac-          ters considered appropriate for good financial man-
    tion is needed; and the amount of the increase or            agement. If changes or corrections to a budget
    decrease.                                                    amendment are required, the item is electronically
•   The financial impact section of the cover sheet              rejected back to the originating department by the
    must state the impact on the current year’s budget           Management and Budget Department.
    as well as the recurring impact on future years’
    budgets. Any increase or decrease in a reserve               Upon approval by the BOCC, the budget amendment
    account should reflect the balance of the reserve            is posted to the financial system, a budget resolution
    subsequent to the action requested in the budget             is prepared by the Clerk to the BOCC, signed by the
    amendment.                                                   Chairman of the BOCC and forwarded to the Clerk's
•   A separate form entitled Line Item Detail showing            Office for inclusion in the Board’s official records. In
    the specific accounts affected must accompany                accordance with BOCC Policy 03.02.05.00, any
    the Agenda Item Cover Sheet Form.                            budget amendment that requires a drawdown on the
•   Each department director is responsible for initiat-         reserve for contingency in either the Countywide Gen-
    ing agenda items, via an electronic agenda work-             eral Fund or the Unincorporated Area General Fund
    flow system, that affect their department's activi-          must be approved by a super majority vote of the
    ties or budget. The completed Agenda Item                    BOCC.
    Cover Sheet Form with the Line Item Detail Form,




                                                           Page 102
                                       FINANCIAL POLICIES AND PROCEDURES

The County Administrator has explicit responsibility for all financial      Principles (GAAP) for state and local governments as set forth by
planning for the Board of County Commissioners (BOCC) including             the Governmental Accounting Standards Board (GASB), provide
operating, capital and debt service budgets; and for the allocation of      professional standards that guide public financial management and
resources to facilitate accomplishing BOCC goals. The County                reporting.
Administrator is also responsible for developing long-range financial
planning strategies, including reserve policies and forecasting.                            POLICIES AND GUIDELINES
These functions are performed by the Deputy County Administrator,
the Management and Budget Department and the Debt Manage-                   The following policy statements guide the annual budget develop-
ment Department.                                                            ment and monitoring functions of the County. They correspond
                                                                            closely to explicit provisions found in the statutes and complement
To execute these responsibilities and to maintain sound financial           professional standards established by GASB.
management practices, it is important to have financial policies and
related procedures that complement the statutory requirements and           1.   Chapter 129.01(2)(b), Florida Statutes: The budget will be
professional standards which establish local governments' financial              balanced by subfund, that is, the estimated revenues including
management framework. To this end, the Management and Budget                     balances brought forward will equal the total of the appropria-
Department and the Debt Management Department are involved in                    tions and reserves.
the on-going effort to research, document and publish financial
policies and guidelines.                                                    2.   Chapter 129.01(2)(b), Florida Statutes: Budgeted reim-
                                                                                 bursements are considered anticipated receipts and as such
In FY 98, the Board of County Commissioners adopted a series of                  will be budgeted at 95% of the estimated fiscal year total.
new financial policies, which are presented in this section, as a
major effort towards documenting a more comprehensive approach              3.   Chapter 129.01(2)(c)1, Florida Statutes: Reserves for con-
to financial management. In some cases, written policies replaced                tingencies may be established for each fund during the annual
informal rules that had been in place for years, but had not been                budget development process, and when established, will be in
previously documented and formally approved. Given the structure                 compliance with Florida Statutes requiring that reserves for
of county government in Florida, with most accounting functions                  contingencies not exceed ten percent of the total budget.
residing with the elected Clerk of Circuit Court, and the budget func-
tion residing with the County Administrator who reports to the              4.   Chapter 129.01(2)(d), Florida Statutes: A reserve for reap-
elected Board, the documentation and approval of policies may                    propriation will be provided in each fund as necessary to pro-
have particular importance.                                                      vide for the payment of vouchers which have been incurred in
                                                                                 the year(s) prior to the fiscal year for which the budget is being
The new policies were developed over a period of close to three                  prepared.
years, during which draft policies were distributed to bond rating
agencies and during which County staff reviewed draft recom-                5.   Chapter 129.06(2)(a), Florida Statutes: Budget changes
mended budget practices under development by the National Ad-                    may be made through the budget amendment process.
visory Council on State and Local Budgeting (NACSLB). Sev-
eral of the new policies are intended to directly address NACSLB            6.   Chapter 129.06(2)(d & e), Florida Statutes: Fund revenue
recommended budget practices.                                                    and expenditure totals may be increased or decreased by for-
                                                                                 mal action of the BOCC: a) following appropriate public notice
It should be noted that the policies listed here reflect those adopted           and public hearing, b) in the event new revenue is received
by the Board of County Commissioners. Other financial policies                   from an unanticipated source, or c) in the County's enterprise
that are adopted by the Clerk of Circuit Court in his or her capacity            funds.
as Chief Financial Officer for the Board, but which do not require
Board approval, do not appear here.                                         7.   Chapter 129.06(3)(b), Florida Statutes: Interfund transfers
                                                                                 are fixed when the budget is adopted.
There are two key Florida Statutes regulating local government
budget development and implementation, Chapters 129 and 200.                8.   Hillsborough County Ordinance 02-12: Safety of Investment
Chapter 129, entitled "County Annual Budget,” establishes a sys-                 Principal. The highest priority in the handling of investments
tem for controlling finances of county boards of commissioners                   for the County is safety of principal. Each investment transac-
throughout the state. Chapter 200, "Determination of Millage," de-               tion shall seek to first ensure that capital losses are avoided,
fines the duty of the county commissioners in setting the rate of                whether they be from securities, defaults, or erosion of market
taxation. These statutory provisions set the framework for the                   value. Investments shall be diversified to the extent practica-
budgetary process. In addition, Generally Accepted Accounting                    ble to control risk of loss resulting from over concentration of


                                                                 Page 103
                                       FINANCIAL POLICIES AND PROCEDURES

     assets in a specific maturity, issuer, instrument, dealer, or                  •    Explicitly budget in its operating budget the cost of paying
     bank through which financial instruments are bought and sold.                       credit card service vendors’ fees. This budgeting will be-
     From time to time, securities may be traded for other similar                       gin in the fiscal year the department starts to accept credit
     securities to improve yield, maturity, or credit risk. For these                    cards.
     type transactions, a loss may be incurred for accounting pur-                  •    Budget the cost of equipment, software, and professional
     poses, provided any of the following occurs with respect to the                     services needed to implement the acceptance of credit
     replacement security:                                                               cards, charge cards, and debit cards. This budgeting will
                                                                                         also begin in the fiscal year the department starts to ac-
     •    Yield has been increased                                                       cept credit cards, charge cards, and debit cards.
     •    Maturity has been reduced                                                 •    Because these cards can be considered a substitute for
     •    Quality of investment has been improved                                        cash, the department will develop policies and proce-
     •    A positive blend for arbitrage purposes has been accom-                        dures in concert with the Clerk of the Circuit Court to in-
          plished                                                                        sure prudent management and accountability of card
                                                                                         charges, chargebacks, and card account number secu-
9.   Hillsborough County Ordinances 92-8 and 95-18: Reverse                              rity.
     repurchase agreements are specifically prohibited.                             •    Pursuant to Chapter 215.322(5) of the Florida Statutes,
                                                                                         individual credit card, charge card, or debit card account
10. Grant Application Tracking - BOCC Policy 03.01.03.00: It is                          numbers are confidential and are exempt from the provi-
    the policy of the BOCC that all organizations directly funded by                     sions of Chapter 119.07(1) of the Florida Statutes.
    the Board participate in the tracking system by sharing infor-
    mation on all applications for new, or expansions of existing                   Purpose: To allow departments under the Board of County
    state and federal grants for which the Board would be respon-                   Commissioners to have the option of accepting credit cards,
    sible for appropriations, regardless of whether or not the Board                charge cards, and debit cards from the public for payment of
    would be responsible for providing matching funds. Information                  fees and charges for services. The acceptance of credit cards
    should be provided to the Management and Budget Depart-                         is authorized by Chapter 215.322 of the Florida Statutes.
    ment within five business days of application in a form estab-
    lished by the County Administrator.                                             Responsibility: It is the responsibility of each department opt-
                                                                                    ing to allow the public to use credit cards, charge cards, and
     Purpose: The purpose of this policy is to establish and main-                  debit cards to implement the above policy.
     tain a method of tracking applications for all federal and state
     grant funds that the BOCC would be responsible for appropri-             12. Bids for Capital Improvement Projects 10% or More in
     ating.                                                                       Excess of Estimated Construction Costs - BOCC Policy
                                                                                  03.02.01.00: It is the policy of the Board of County Commis-
     Responsibility: It is the responsibility of the Management and               sioners that in instances where the low bid on a Capital Im-
     Budget Department, under the direction of the County Admin-                  provement Project amounting to $50,000 or more exceeds the
     istrator, to implement this policy and to provide monthly reports            estimated construction costs by ten percent (10%) or more, the
     to the BOCC on the status of outstanding grant applications.                 County Administrator shall appoint a committee to review the
                                                                                  low bid.
11. Acceptance of Credit Cards, Charge Cards, and Debit
    Cards for Payment of County Fees and Charges for Ser-                           Purpose: The purpose of this policy is to establish a uniform
    vice - BOCC Policy 03.01.04.00: Departments under the au-                       system for review of capital improvement project bids exceed-
    thority of the Board of County Commissioners have the option                    ing the estimated construction costs by 10% or more.
    of allowing the public to pay fees and charges for services with
    credit cards, charge cards, and debit cards. A department opt-                  Responsibility: It is the responsibility of the County Adminis-
    ing to allow the public to use credit cards will meet all the fol-              trator to instruct the Chairman of the Review Committee to set
    lowing conditions:                                                              a time for review of the project bid. The review shall consist of,
                                                                                    but not be limited to, the plan quality, unit quantities, current
     •    Use the County’s approved credit card service vendors to                  unit cost, escalation clauses, if any, and other items pertinent
          process the charges.                                                      to the project. The Committee shall present recommendations
     •    Adhere to agreements with the approved credit card ser-                   to the County Administrator on whether to accept or reject the
          vice vendors.                                                             low bid.
     •    Not charge a person using a credit card, charge card, and
          debit card a surcharge or fee for using the card.


                                                                         Page 104
                                      FINANCIAL POLICIES AND PROCEDURES

13. Capital Budget and Capital Improvement Program - BOCC                  Changes in the cost of a current year project, advancing pro-
    Policy 03.02.02.00: During the first year of the County’s bien-        jects into the current year or delaying them from the current
    nial budget Hillsborough County will develop and implement a           year to a future year in the adopted Capital Improvements
    comprehensive Capital Budget and a six-year Capital Im-                Program shall be handled pursuant to the budget amendment
    provement Program. The first two years of the Capital Pro-             procedure contained in Section 129.06, Florida Statutes.
    gram will represent the Capital Budget with the remaining four
    years representing the Capital Plan. During the second year            Changes in the cost of a current year project that are less than
    of the County’s biennial budget there will be a one-year Capital       10% or less than $100,000, whichever is least, of the project’s
    Budget and a four-year Capital Plan.                                   all years budget (including all funding sources), can be ad-
                                                                           justed with the approval of the County Administrator under the
    The Planning Commission, Constitutional Officers, Environ-             Administrative Budget Amendment process. The Board of
    mental Protection Commission, County Administrator and their           County Commissioners will be provided with a quarterly report
    departments, other agencies which provide services to Hills-           of all such administrative adjustments.
    borough County residents, and organized citizen groups, will
    have the opportunity to provide input to the Capital Improve-          Emergency additions to the Capital Improvements Program
    ment Program process. Capital project financing will be de-            shall be made pursuant to the County Administrator’s emer-
    rived from various funding sources including, but not limited to,      gency purchasing authorization in the Hillsborough County
    bonds, short term loans and notes, fuel taxes, federal and             Purchasing Manual with appropriate amendments to the Capi-
    State grants, community investment tax (Local Government In-           tal Improvements Program to be made as soon as reasonably
    frastructure Surtax), enterprise revenue, impact fees and the          possible thereafter.
    levy of ad valorem taxes and non-ad valorem assessments as
    determined by the Board of County Commissioners.                       In addition to the Capital Budget and the Capital Improvement
                                                                           Program, an annual update will be prepared, as identified in
    The Capital Improvement Program will comply with the Laws              the Comprehensive Plan for Unincorporated Hillsborough
    of Florida, (specifically Florida Statute 125.85(2) Florida Stat-      County. Specifically, an annual update will be provided for:
    utes), the Florida Administrative Code, Generally Accepted
    Accounting Principles (GAAP), necessary to assure proper ac-           a.      public facilities requirements related to standards set
    counting and fiscal management techniques and any County               for potable water, sanitary sewer, solid waste, stormwater
    Ordinance, Policy and Procedure which relates to Capital Im-           management, parks and recreation facilities, and arterial and
    provements and does not prohibit or restrict compliance with           collector roads; and
    Section 218.33, Florida Statutes.                                      b.      revenue forecasts and analysis of financial capacity, as
                                                                           related to the above-listed public facilities.
    A list of priority categories for the Capital Improvement Pro-
    gram will be established by the Board of County Commission-            Definitions: For the purpose of the Hillsborough County Capi-
    ers. This list will determine initial consideration of proposed        tal Improvement Program:
    projects for the Capital Improvement Program and provide a
    basis for evaluation and subsequent funding. Conformance               1)      A Capital Project is a set of activities, with related ex-
    with Board priority categories will aid in assuring the worthi-        penditures and schedule which includes one or more of the fol-
    ness of a capital improvement project in relation to factors           lowing:
    such as public health, safety, welfare, impact on the opera-                a.        delivery of a distinct asset or improvements to
    tional cost for government services and the implications for                an existing asset, which will become an asset owned by
    concept of growth management.                                               Hillsborough County and be recorded on the financial re-
                                                                                cords of the County as a capital asset under generally
    Additions or deletions of projects in the adopted Capital Im-               accepted accounting principles,
    provements Program shall be by a Resolution of the Board of                 b.        any contribution by Hillsborough County to
    County Commissioners amending the Capital Improvements                      other governmental or not-for-profit entities for the pur-
    Program Resolution. Such additions or deletions shall be                    pose of delivering a capital improvement. In situations
    submitted to the Planning Commission for review of the                      where the improvement is not nor will it become an asset
    change’s impact upon the adopted level of service at least ten              of the County, it will be included in the Capital Improve-
    calendar days prior to the Board of County Commissioners’                   ment Program as a contribution,
    meeting at which the amendment is to be considered.                         c.        any project, including equipment, which is
                                                                                funded from the Community Investment Tax (CIT),




                                                                Page 105
                                   FINANCIAL POLICIES AND PROCEDURES

     d.           any engineering study or master plan necessary                 capital projects to be funded in the Capital Improvement Pro-
     for the delivery of a capital project, and                                  gram:
     e.           major repair, renovation or replacement of exist-
     ing facilities.                                                             • Projects which are necessary to conform to state or fed-
                                                                                 eral laws or court rulings.
The cost and timing of these Capital Improvements are to be                      • Projects eligible for restricted revenues such as state and
identified in the Capital Improvement Program. The project                       federal grants.
scope, schedule, and costs approved by the Board of County                       • Projects necessary in carrying out Hillsborough County’s
Commissioners. A Project Manager is identified for managing                      Comprehensive Plan for unincorporated Hillsborough County.
each capital project.                                                            • Major repair and replacement capital projects.
                                                                                 • Projects which reduce future operating costs or improve
2)          A Major Repair, Renovation or Replacement                            effectiveness of operation of county services.
Capital Project is a project which is primarily intended to pre-                 • Projects which are essential to the health, safety and wel-
serve or enhance the operational condition of the existing facil-                fare of the community.
ity and may increase the capacity of the facility. Facilities un-                • Projects which stimulate private investment or otherwise
dergoing major repair and replacement may include existing                       affect measurable neighborhood and economic improvement.
buildings, roads for resurfacing purposes, wastewater treat-                     • Projects which involve inter-agency cooperation.
ment facilities, etc. A project will be considered for the Major                 • Projects which will improve the cultural and recreational
Repair, Renovation or Replacement Capital Project category if                    activities of the community.
it has an estimated cost of $100,000 or greater, or extends its                  • Projects which provide measurable environmental benefit.
useful life by at least five years, or adds capacity or square                   • Projects which improve accessibility to County facilities to
footage to an existing facility, or will require more than a                     all citizens.
twelve-month period to deliver. A project which does not ex-
tend the useful life of the asset by at least five years, or does                Purpose: The purpose of this policy is to establish Board of
not add capacity or square footage to an existing facility and                   County Commissioners guidelines and requirements for the
will be delivered within a twelve-month period will be included                  submission of an annual Capital Budget and the biennial de-
in the County's routine repair and replacement program.                          velopment of a Six-Year Capital Improvement Program (CIP)
3)          The Capital Improvement Program is the Board’s                       that will be county-wide in scope and administer the implemen-
approved financial plan of Capital Projects. The Capital Im-                     tation framework for an adequate capital projects foundation to
provement Program will include “new” Capital Projects and                        serve the needs of the residents of Hillsborough County. The
Major Repair, Renovation or Replacement Capital Projects.                        CIP is designed to balance the need for public facilities and in-
“New” Capital Projects include the acquisition of new capital                    frastructure as expressed by the County’s Comprehensive
facilities through either purchase or construction, or assets ac-                Plan with the fiscal capability of the County to meet those
quired through public/private partnerships. The Capital Im-                      needs. The CIP serves as a general planning guide for the
provement Program should include any new facility or any ex-                     construction of general purpose and utility facilities in the
isting facility which is being changed to either extend the useful               County. The CIP process provides a framework for careful
life by at least five years, increase capacity, increase square                  development of reliable capital expenditure and revenue esti-
footage, increase the level of service to the community, or                      mates and the timely scheduling of short- and long-term debt
change the function of the facility.                                             issues.
4)          Project Costs represent the purchase price or con-
struction costs of a project, including other capitalizable costs                Responsibility: It is the responsibility of the Management and
incurred such as feasibility studies, cost-benefit analysis, site                Budget Department under the direction of the County Adminis-
acquisition, legal and title costs, appraisal and surveying fees,                trator to prepare and submit to the Board of County Commis-
architect and accounting fees, design and engineering ser-                       sioners for its approval and adoption:
vices, initial fixtures and equipment, and transportation                        The Management and Budget Department is also responsible
charges necessary to place the completed asset in its intended                   for preparing and submitting the annual update for the unin-
location and condition for use.                                                  corporated area.
                                                                                 a. a Capital Improvement Budget; and
BOARD OF COUNTY COMMISSIONERS PRIORITY CATE-                                     b. a Capital Improvement Program for Hillsborough County.
GORIES FOR THE CAPITAL IMPROVEMENT PROGRAM -
The following criteria, which is not presented in any sequence,            14. Budget Submissions - BOCC Policy 03.02.02.01: It is the
will be used to establish priority for making decisions related to             policy of the Board of County Commissioners (BOCC) to sub-
                                                                               mit budget request for the upcoming year (or in the case of a


                                                                      Page 106
                                         FINANCIAL POLICIES AND PROCEDURES

    two year budget process, for two years) in accordance with the                  Purpose: The purpose of this policy is to provide for prudent
    budget instructions distributed annually by the County Admin-                   use of any excess fund balance to improve the County's finan-
    istrator, as designated Budget Officer.                                         cial security.

    (Exception: This policy does not apply to organizations receiv-                 Responsibility: It is the responsibility of the Management and
    ing funds through a contract or interlocal agreement.)                          Budget Department, under the direction of the County Admin-
                                                                                    istrator as Budget Officer, to implement this policy.
    Purpose: The purpose of this policy is to provide consistent
    disclosure of the budgets requested by organizations funded                 16. Earmarking of Funds - BOCC Policy 03.02.02.03: It is the
    by the Board of County Commissioners (BOCC).                                    policy of the BOCC that the budget avoid "earmarking" of
                                                                                    available revenues that would unnecessarily restrict the full
    Responsibility: It is the responsibility of each organization                   range of potential uses of such revenues. The use of various
    requesting funds to comply with this policy. The County Admin-                  funds, however, will be consistent with generally accepted ac-
    istrator, as designated Budget Officer, will advise the BOCC if                 counting principles and Florida Statutes, Section 129.02.
    any organization fails to provide the necessary detail.
                                                                                    Purpose: The purpose of this policy is to provide the BOCC
15. Use of Excess Fund Balance- BOCC Policy 03.02.02.02: It                         maximum discretion in the use of its funds.
    is the policy of the BOCC that upon completion of the annual
    financial audit, any excess fund balance in the General Fund                    Responsibility: It is the responsibility of the Management and
    and General Purpose MSTU Fund will be appropriated by                           Budget Department, under the direction of the County Admin-
    budget amendment pursuant to Section 129.06, Florida Stat-                      istrator, to implement this policy.
    utes, as follows:
                                                                                17. Self Insurance Fund - BOCC Policy 03.02.02.04: It is the
    • 25 percent will be transferred to a fleet replacement ac-                     policy of the BOCC that the County's self-insured programs
    count in the Fleet Services Fund for the replacement of vehi-                   are fully funded, including reserves for incurred-but-not-
    cles including annual rental costs until the County's fleet re-                 reported (IBNR) claims, through annual assessments to cov-
    placement account for each fund has attained industry re-                       ered departments and agencies. Unrecovered costs in one
    placement standards, as identified by the Fleet Maintenance                     year may be recovered in a subsequent year through adjust-
    Department; and                                                                 ments to charges.
    • 25 percent will be transferred to a designated reserve in
    the Self Insurance Fund for unbudgeted litigation or judgment                   Purpose: The purpose of this policy is to ensure that all pro-
    expenses until the reserve in that account equals one percent                   grams managed through the Self Insurance Fund are fully
    of the combined General Fund and General Purpose MSTU                           funded through the fees recovered through covered depart-
    Fund; and                                                                       ments and agencies, including administrative costs and re-
    • 50 percent will be appropriated to the catastrophic emer-                     serves. Covered programs include: health insurance, worker's
    gency reserve in the Self Insurance Fund until reserves in that                 compensation, auto liability, and general liability.
    account match eight percent of expenditures in the General
    Fund and General Purpose MSTU Fund; and                                         Responsibility: It is the responsibility of the Management and
    • any additional funds remaining as a result of meeting the                     Budget Department, the Procurement Services Department,
    required thresholds identified in (1), (2) or (3) will be split in the          and the Human Resources Department, under the direction of
    same ratio to meet the remaining threshold(s).                                  the County Administrator, to implement this policy.

    Once the standards are met for fleet replacement, unbudgeted                18. Pay-As-You-Go Funding of Capital Improvement Projects -
    litigation and judgments, and catastrophic reserves, excess                     BOCC Policy 03.02.02.05: It is the long-term policy of the
    fund balance in either fund may be appropriated in the next                     BOCC to use at least one percent of the County's unrestricted
    adopted budget for any legal purpose.                                           General Fund revenues and one percent of the County's unre-
                                                                                    stricted General Purpose MSTU Fund revenues to provide
    Excess fund balance is defined as both, (1) underexpenditures                   pay-as-you-go funding for the general government capital im-
    which may be realigned in the budget in which it was appropri-                  provement program (CIP) for renewal, replacement and/or im-
    ated pursuant to Section 129.06(2)(a), Florida Statutes and,                    provement of County facilities. For the purpose of this calcula-
    (2) unanticipated revenue which may be appropriated pursuant                    tion, fund balance, transfers and other non-revenue sources
    to Section 129.06(2)(f), Florida Statutes, that combined exceed                 will not be considered.
    the budgeted beginning fund balance for the next fiscal year.


                                                                     Page 107
                                      FINANCIAL POLICIES AND PROCEDURES

    Purpose: The purpose of this policy is to establish a long-                   under the direction of the County Administrator, to implement
    term target for financing a portion of the County's general gov-              this policy.
    ernment capital improvement program through pay-as-you-go
    funding, in order to provide adequate funding for minor pro-            21. Operating Impact of Capital Projects - BOCC Policy
    jects, rehabilitation and renovation of existing assets, and                03.02.02.08: It is the policy of the BOCC that all capital pro-
    front-end funding of other projects for which total project cost            jects considered for funding by the County include information
    has not been calculated.                                                    on the potential impacts on maintenance, as well as any cost
                                                                                of operating the project. Such information will include any sav-
    Responsibility: It is the responsibility of the Management and              ings resulting from the project, as well as any new costs. The
    Budget Department, under the direction of the County Admin-                 operating impact information shall be provided for the period
    istrator, to implement this policy.                                         covered in the County's current six year Capital Improvement
                                                                                Program. No capital project shall be funded unless operating
19. Prioritization of Capital Projects - BOCC Policy                            impacts have been assessed and the necessary funds can be
    03.02.02.06: It is the policy of the BOCC that capital projects             reasonably assumed to be available, when needed.
    be prioritized based on standards established for each pro-
    gram. Within the prioritization process, capital maintenance of               Purpose: The purpose of this policy is to assess the impact of
    existing infrastructure will be given a higher priority than new              capital projects on the need for operational funding. Such as-
    construction. New construction projects will be prioritized                   sessment should prevent the County from building or acquiring
    based on standards established for each program, including                    a project that the County cannot afford to operate and/or main-
    comprehensive plan standards and impact fee standards.                        tain.

    Purpose: The purpose of this policy is to ensure that prioriti-               Responsibility: It is the responsibility of the Management and
    zation of capital projects reflect established community stan-                Budget Department, under the direction of the County Admin-
    dards, and that the County maintains its existing infrastructure              istrator, to implement this policy.
    investments.
                                                                            22. User Fees and Cost Recovery - BOCC Policy 03.02.02.09:
    Responsibility: It is the responsibility of the Management and              It is the policy of the BOCC that the County may from time to
    Budget Department, using input from the Planning and Growth                 time establish or update fees for services provided by the
    Management Department, under the direction of the County                    County (user fees). The County will identify the full cost of
    Administrator, to implement this policy.                                    providing a service for which fees are charged. Wherever
                                                                                practical, the County shall identify cost recovery goals for each
20. Minimizing the Expense of Financing Capital Projects -                      fee and authorize automatic adjustment so that the fee can be
    BOCC Policy 03.02.02.07: It is the policy of the BOCC that                  updated to recover the same portion of the County’s cost over
    short-term or long-term financing for capital projects be based             time. The calculation of cost will include all reasonable and
    on anticipated cash requirement so as to borrow only when                   justifiable direct and indirect cost components.
    funds are needed, and to fully comply with federal tax code in
    regard to arbitrage rebates. That is, funds shall not be bor-                 Purpose: The purpose of this policy is to identify the full cost
    rowed for future phases of a project, if those funds will not be              of services for which user fees are charged and to establish,
    needed within the next twelve months and the County will incur                over time, specific cost recovery goals for these services that
    additional interest expense or operating impacts as a result of               can be maintained as costs change.
    such action.
                                                                                  The calculation of the full cost of providing a service does not
    As necessary, the County will employ the use of bond anticipa-                suggest that user fees should fully recover the cost, only that
    tion notes (BAN’s), pay-as-you-go financing until an accurate                 the public should know what portion of the cost is being recov-
    project cost can be determined, and/or breaking a bond issue                  ered through user fees, and such recovery rate should be
    into phases.                                                                  maintained unless the Board acts to increase or reduce a cost
    Purpose: The purpose of this policy is to minimize the financ-                recovery goal.
    ing (interest) expense and operational impacts that may result
    from borrowing funds for future capital project requirements.                 Responsibility: It is the responsibility of the Management and
                                                                                  Budget Department, under the direction of the County Admin-
    Responsibility: It is the responsibility of the Management and                istrator, to implement this policy.
    Budget Department, and the Debt Management Department,




                                                                       Page 108
                                       FINANCIAL POLICIES AND PROCEDURES

23. Recovery of Indirect Costs - BOCC Policy 03.02.02.10: It is                  Purpose: The purpose of this policy is to ensure that a meas-
    the policy of the BOCC that for the calculation of the value of              urable reduction in revenues results in actions to reduce ex-
    indirect services provided to a department (exclusive of any                 penditures. Budget control is based on budgeted revenues. In
    grant-funded programs), the County use the most current, "full-              the event actual revenues are anticipated to fall short of
    cost" cost allocation plan.                                                  budget, expenditures should be reduced to ensure that a
                                                                                 shortage of funds or a drawdown of fund balance does not oc-
     • Enterprise operations - Each County enterprise operating                  cur.
     shall reimburse the General Fund for the Calculated Value of
     indirect services provided to the enterprise. These costs                   Responsibility: It is the responsibility of the Management and
     should be incorporated into service charges levied by the en-               Budget Department, under the direction of the County Admin-
     terprise. The amount actually charged should be based on the                istrator, to implement this policy.
     amount derived during the budget process.
     • Internal service operations - Each County internal service           25. Fleet Maintenance -BOCC Policy 03.02.02.12: It is the pol-
     operation shall reimburse the General Fund for the calculated              icy of the BOCC that the Fleet Maintenance Department oper-
     value of indirect services provided to the internal service de-            ate within an internal service fund. The internal service fund
     partment. These costs should be incorporated into service                  shall recover, over time, the full cost of providing fleet mainte-
     charges levied by the internal service fund.                               nance services to customers, as well as the projected re-
     • Building Division - The Building Division of the Planning                placement cost (net of salvage value) for vehicles owned by
     and Growth Management Department shall reimburse the                       Fleet Maintenance and rented to departments and agencies.
     General Fund for the calculated value of indirect services pro-            The Department will develop a fleet replacement schedule and
     vided to the Building Division. These costs should be incorpo-             update that schedule annually.
     rated into permit and licensing fees levied by the Division.
     • Special Library District - The Library Services Depart-                   Within this internal service fund, there will be maintained a
     ment, which is funded through the Special Library District, shall           fleet replacement reserve, the purpose of which is to accumu-
     reimburse the General Fund for the calculated value of indirect             late the funds necessary to replace County vehicles when they
     services provided to the Library Services Department. These                 meet County standards for replacement. Fleet replacement
     costs should be incorporated into the annual budget, and                    standards shall be reviewed annually to ensure rental rates are
     should be covered by the millage levied for the Special Library             set to recover sufficient funds to replace vehicles.
     District Fund.
     • Other Funds - As appropriate, other operating funds such                  Purpose: The purpose of this policy is to operate the Fleet
     as the General Purpose MSTU Fund and the Transportation                     Maintenance Department in a self-sufficient manner, reflecting
     Trust Fund will reimburse the General Fund for the calculated               both maintenance of County vehicles and replacement of vehi-
     value of indirect services provided to departments funded from              cles.
     those funds. The Management and Budget Department should
     determine where such charges are appropriate. These costs                   Responsibility: It is the responsibility of the Fleet Mainte-
     should be incorporated into the annual budget, and should be                nance Department, under the direction of the County Adminis-
     covered by the revenues available to those funds.                           trator and with the assistance of the Management and Budget
                                                                                 Department and the Debt Management Department, to imple-
     Purpose: The purpose of this policy is to establish how indi-               ment this policy.
     rect cost charges are assessed to recover a portion of the
     General Fund costs for central service departments from other          27. Pay Comparability with Public And Private Employers-
     funding sources.                                                           BOCC Policy 03.02.02.13: It is the policy of the BOCC that
                                                                                pay ranges for all employees be targeted to the 50th percentile
     Responsibility: It is the responsibility of the Management and             in a comparison of pay with public and private employers. As
     Budget Department, under the direction of the County Admin-                a targeted goal for comparison purposes, the midpoint of each
     istrator, to implement this policy.                                        County pay range should represent the imputed market value
                                                                                of a job and should be set so that one-half of comparable em-
24. Anticipated Revenue Shortfalls - BOCC Policy 03.02.02.11:                   ployers pay lower (the basis for a 50th percentile) and the
    It is the policy of the BOCC that in the event a significant reve-          other one-half pay higher. However, as the BOCC considers
    nue shortfall is within an operating fund, the County will de-              the targeted percentile along with the total employee compen-
    velop a plan to reduce expenditures, use reserves, or take                  sation package, it will be the BOCC discretion in determining
    other appropriate actions to maintain the financial integrity of            where the actual pay ranges shall be established.
    the County.


                                                                 Page 109
                                      FINANCIAL POLICIES AND PROCEDURES

    Purpose: The purpose of this policy is for the County to be a                  adopted capital improvement program. Major assumptions
    competitive employer.                                                          should be outlined and sensitivity analysis should be provided
                                                                                   for alternate assumptions. In addition to the financial projec-
    Responsibility: It is the responsibility of the Management and                 tions, the County will prepare a financial plan outlining how the
    Budget Department and the Human Resources Department,                          County can address any shortfalls identified in the projections.
    under the direction of the County Administrator, to implement
    this policy.                                                                   Purpose: The purpose of this policy is to establish multi-year
                                                                                   financial planning as a strategic planning tool for major operat-
28. Performance Pay - BOCC Policy 03.02.02.14: It is the policy                    ing funds that receive ad valorem tax revenue. A model can
    of the BOCC that the budget include an annual pay adjustment                   be used with trend analysis to project future revenues and ex-
    for employees, with each employee's actual pay adjustment                      penditures using alternative economic, planning and policy as-
    based on an assessment of job performance.                                     sumptions. The model can be used, in turn, to develop a fi-
                                                                                   nancial plan of action to address any identified needs.
    Purpose: The purpose of this policy is for the County to main-
    tain a pay system for employees under the County Administra-                   The financial planning process helps shape decisions and per-
    tor that ties pay increases to performance as an incentive for                 mits necessary and corrective action to be taken before
    employee performance.                                                          problems become more severe. A financial forecast and the
                                                                                   associated financial plan is not a forecast of what is certain to
    Responsibility: It is the responsibility of the Management and                 happen, but rather a device to highlight significant issues or
    Budget Department and the Human Resources Department,                          problems that must be addressed if goals are to be achieved,
    under the direction of the County Administrator, to implement                  and a plan to address those issues or problems.
    this policy.
                                                                                   Responsibility: It is the responsibility of the Management and
29. Performance Measurement - BOCC Policy 03.02.02.15: It                          Budget Department, under the direction of the County Admin-
    is the policy of the BOCC that performance measures be de-                     istrator, to implement this policy by preparing an annual report
    veloped for all organizations to provide information on work-                  by February 1.
    load, efficiency and effectiveness. Comparative information
    should be provided in budget documents for a minimum of                  31. Budgetary Position Control- BOCC Policy 03.02.02.17: It is
    three or four years--the previous year, the current year, and                the policy of the BOCC that the total number of permanent full-
    the upcoming budget year or years. Selection of measures                     time, and part-time positions approved in the adopted budget
    shall reflect quantifiable key objectives for each organization,             for each department, agency or office funded by the BOCC
    industry standards, and the availability of data.                            may not be exceeded without prior approval of a change in the
                                                                                 authorized staffing level. The County Administrator as desig-
    Purpose: The purpose of this policy is to provide the public                 nated Budget Officer, may authorize position realignments be-
    with quantifiable objectives for each organization and statistics            tween departments, agencies and offices with the consent of
    on performance that can be compared over time, and against                   any affected appointing authorities, so long as the realignment
    similar organizations in other jurisdictions. Objectives and                 is not inconsistent with the work program in the approved
    measures provide the public with information on outcomes re-                 budget. For departments and agencies that report to the
    sulting from the investment of public funds in an organization's             BOCC, this also applies to temporary positions.
    operations.
                                                                                   Additions to the approved number of total positions (i.e., per-
    Responsibility: It is the responsibility of the Management and                 manent full-time, part-time, and temporary) in all organizations
    Budget Department, under the direction of the County Admin-                    funded by the BOCC will require BOCC approval.
    istrator, to implement this policy.
                                                                                   The following applies to departments and agencies that report
30. Multi-Year Projection of Operating Funds - BOCC Policy                         to the BOCC:
    03.02.02.16: It is the policy of the BOCC that the County an-                     Approved positions that have remained vacant for greater
    nually prepare a Pro Forma projection of revenues and                             than one year will be eliminated along with related budget
    expenditures for the General Fund and Unincorporated                              appropriation unless continuation of the position(s) is ap-
    General Fund that builds on the adopted current year budget                       proved by the BOCC. For purposes of this policy, a position
    and extends that budget five years - consistent with the period                   is not considered to be vacant if it is associated with an em-
    covered by the County's capital improvement program. The                          ployee that is on an approved leave of absence. A position
    projections should include the anticipated operating impacts of                   becomes vacant on the date that staff in the position termi-
    the adopted capital improvement program. Major assumptions

                                                                        Page 110
                                        FINANCIAL POLICIES AND PROCEDURES

       nated employment based on the effective date in an ap-                     Budget amendments to correct such overrides become the re-
       proved personnel action. Newly established positions are                   sponsibility of the department or agency through their routine
       considered to become vacant from the effective date of the                 budget monitoring process.
       position as determined through Civil Service Board approval
       up until such time as the position becomes filled with a new               Purpose: The purpose of this policy is to provide for tempo-
       employee.                                                                  rary bypass of normal budgetary controls when, in the conduct
                                                                                  of normal business, a department or agency has expended its
       Positions that are not established through either the Human                approved budget or has incurred unanticipated expenditures
       Resources Department (unclassified positions) or the Civil                 and it becomes necessary to issue warrants or process pur-
       Service Office (classified positions) within six months after              chase orders or requisitions prior to having the Board of
       BOCC approval will be eliminated along with related budget                 County Commissioners (BOCC) approve additional appropria-
       appropriation and reported to the BOCC through an agenda                   tions through a budget amendment.
       item.
                                                                                  Responsibility: It is the responsibility of the Management and
       Costs associated with the use of temporary employees will                  Budget Department, under the direction of the County Admin-
       be controlled through standards documented by the Human                    istrator, to implement this policy.
       Resources Department. At a minimum, these standards will
       address the use of temporary agencies, compensation,                   33. Balanced Budget - BOCC Policy 03.02.02.19: It is the policy
       promotional opportunities, and recruitment. The term of                    of the BOCC that the County adopt a balanced budget for all
       employment for temporary staff shall not exceed 180 days.                  funds and any component subfunds of those funds. The
                                                                                  County will avoid budget and accounting practices that bal-
     Purpose: The purpose of this policy is to control expenditures               ance the budget at the expense of future budgets. The budget
     on personnel through control of the number of positions each                 will not use one-time (non-recurring) sources to fund continu-
     organization is authorized to fill.                                          ing (recurring) uses, postpone expenditures, intentionally un-
                                                                                  derestimate expenditures or overstate revenues, or use exter-
     Responsibility: It is the responsibility of the Management and               nal borrowing for operational requirements.
     Budget Department, under the direction of the County Admin-
     istrator, to implement this policy.                                          Purpose: The purpose of this policy is to establish profes-
                                                                                  sional standards for the balancing of the annual budget that
32. Budget Override Authority - BOCC Policy 03.02.02.18: It is                    are consistent with a goal of long term financial health for the
    the policy of the BOCC that a procedure exist to permit the                   County.
    County Administrator, as designated Budget Officer, to provide
    authorization to the Clerk of Circuit Court, as Chief Financial               Responsibility: It is the responsibility of the Management and
    Officer, to bypass or override established budgetary controls                 Budget Department, under the direction of the County Admin-
    when there are no appropriations or insufficient appropriations               istrator, to implement this policy.
    with a designated department or agency funding source. To
    address the immediate operational requirement, such override              34. Budgetary Control - BOCC Policy 03.02.02.20: It is the
    will be requested only in situations when it is absolutely neces-             policy of the BOCC that the budget be controlled at the level of
    sary and when a budget amendment has been prepared for                        character of expense within a subfund, by department or
    approval by the BOCC at any of their next scheduled meet-                     agency.
    ings, and when the County Administrator is not aware of any
    reason why the BOCC would reject approval of the budget                       Purpose: The purpose of this policy is to formalize the
    amendment. At no time shall the fund be overexpended. The                     County's level of budgetary control.
    authority to prepare the budget amendment and coordinate the
    override with the Clerk of the Circuit Court may be delegated                 Responsibility: It is the responsibility of the Management and
    to the Budget Director.                                                       Budget Department, under the direction of the County Admin-
                                                                                  istrator, to implement this policy.
     In addition, this policy also authorizes the Clerk of Circuit Court
     to automatically process overrides on statutory payments (i.e.,          35. Fiscal Year - BOCC Policy 03.02.02.21: It is the policy of the
     payroll, payroll benefits, and workers compensation pay-                     BOCC that County programs be operated on a fiscal year pe-
     ments), accounting system interfaces, and accounting correc-                 riod beginning each October 1, and ending the following Sep-
     tive action when such processing is in the best interest of the              tember 30, except where such timing is inconsistent with fed-
     County.                                                                      eral or state programs. Operating contracts will include lan-


                                                                   Page 111
                                      FINANCIAL POLICIES AND PROCEDURES

    guage that funding in future fiscal years will be subject to the               Purpose: In order to be fiscally prudent, current revenues
    availability of funds.                                                         should pay for current expenditures. One-time sources such as
                                                                                   beginning fund balance should be allocated only to one-time
    Purpose: The purpose of this policy is to conform the timing                   uses or carried forward. A reserve for cash balance to be car-
    and reporting of County-operated programs to the fiscal year                   ried forward as authorized by Section 129.01(2)(C)2. Florida
    established for counties under Florida Statutes, Section                       Statutes should be budgeted each year at an adequate level to
    129.04, except where such timing would be inconsistent with                    insulate the County against unanticipated revenue shortfalls
    federal or state programs. Consistent timing of program years                  and/or unanticipated expenses in the upcoming year and to
    with the fiscal year will allow reconciliation between program                 ensure that sufficient cash is available in the following year to
    reporting and existing requirements for financial reporting. In                meet the County’s obligations until revenues are anticipated to
    general, this impacts non-grant programs where program re-                     be available.
    porting will be inconsistent with financial reporting unless both
    follow the same reporting period.                                              Responsibility: It is the responsibility of the Management and
                                                                                   Budget Department, under the direction of the County Admin-
    Responsibility: It is the responsibility of the Management and                 istrator, to implement this policy.
    Budget Department, under the direction of the County Admin-
    istrator, to implement this policy.                                      37. Fact Based Decision Making - BOCC Policy 03.02.02.23: It
                                                                                 is the policy of the Board of County Commissioners that de-
36. Reserve for Cash Balance (Stabilization Funds) - BOCC                        partments and organizations engage in the collection and use
    Policy 03.02.02.22: It is the policy of the BOCC that the                    of data in making decisions. Such a process will ensure the fi-
    County budget an ending fund balance for an upcoming fiscal                  nancial stability of the County is maintained, and county resi-
    year equal to a minimum of 5 percent of expenditures. The                    dents and businesses are well-served through effective deci-
    calculation will be based on expenditures in the most recent                 sion-making.
    year for which audited actuals are available. For example, in
    preparing the budget for FY 08, an ending fund balance will be                 Purpose: The purpose of this policy is to establish that Hills-
    budgeted equal to 5 percent of FY 06 audited expenditures,                     borough County government should incorporate the review of
    since the budget for FY 08 will be prepared during FY 07. If a                 facts underlying an issue prior to making decisions. This per-
    budget for FY 09 is also budgeted as a part of a biennial                      tains to decisions made both by staff and by the Board of
    budget process, it will also be based on FY 06 expenditures,                   County Commissioners. The facts used may include financial
    since that will still be the most recent year for which audited                data, legal precedents, engineering statistics and other forms
    expenditures are available.                                                    of data.

    For the purpose of this calculation, expenditures will include                 Responsibility: It is the responsibility of each department and
    transfers to Constitutional Officers but exclude interfund trans-              organization to comply with this policy.
    fers.
                                                                             38. Service and Program Delivery - BOCC Policy 03.02.02.24:
    This policy applies to the following operating funds: General                It is the policy of the Board of County Commissioners (BOCC)
    Fund, Unincorporated General Fund (MSTU Fund), and Spe-                      that each department and organization funded by the BOCC
    cial Library District Fund.                                                  continually measure the efficiency and effectiveness of ser-
                                                                                 vices and programs and benchmarks.
    Recognizing that the minimum 5 percent target may not be ac-
    complished immediately, the County will move toward that                       Purpose: The purpose of this policy is to establish that ser-
    level through the following interim objectives:                                vices and programs provided by the County are evaluated to
                                                                                   ensure that the best approach for delivery is selected which is
    •    FY 00 a minimum of 0.625 percent                                          both efficient and effective. Programs and services are the
    •    FY 01 a minimum of 1.250 percent                                          methods by which a government addresses priorities created
    •    FY 02 a minimum of 1.875 percent                                          through its policies and plans.
    •    FY 03 a minimum of 2.500 percent
    •    FY 04 a minimum of 3.125 percent                                          Responsibility: It is the responsibility of the Management and
    •    FY 05 a minimum of 3.750 percent                                          Budget Department, under the direction of the County Admin-
    •    FY 06 a minimum of 4.375 percent                                          istrator, to implement this policy.
    •    FY 07 a minimum of 5.000 percent



                                                                        Page 112
                                       FINANCIAL POLICIES AND PROCEDURES

39. Budget Adjustment For Turnover Savings - BOCC Policy                         gency balance (the sum of Allocated Funds for Future Capital
    03.02.02.25: It is the policy of the Board of County Commis-                 Projects, Allocated Funds for Future Land Acquisition and Re-
    sioners that in preparing the budget, the County Budget Officer              serve for Future Capital outlay) shall be computed as follows:
    may budget less than the calculated annual cost of personnel
    based on an analysis of historical expenditure trends which re-              On an all years basis, the contingency balance for capital pro-
    flect the savings that result from turnover resulting from resig-            jects within any subfund shall equal at least 10% of the sub-
    nations, terminations, retirements, promotions, and transfers.               fund’s total all years appropriation less the sum of actual all
    In the event this policy is utilized, a minimum of 25% of the                years expenditures, all reserves, and all years appropriations
    amount that is subtracted from the budget to reflect such turn-              for allocated funds for future land acquisition and future capital
    over savings will be placed in a reserve within the respective               projects.
    fund and be available only for appropriation to meet personnel
    costs for budgeted positions. This reserve shall not be used to              2) Once contingency balance requirements have been met,
    hire new employees or to meet other operational requirements.                remaining capital project appropriations may be used to re-
    The funds placed in reserve may be used to meet unantici-                    duce outstanding debt within the applicable program if permit-
    pated personnel requirements of any organization in which a                  ted by bond covenants and if doing so does not create an eco-
    reduced level of personnel funding was budgeted as a result of               nomic or financial loss.
    the application of this policy. Any reserve balance remaining                3) If the requirements in 1) and 2) above have been met,
    at year-end will be available for appropriation in the subse-                remaining funds may be used to initiate new projects.
    quent year.                                                                  4) Depending on the original funding source, if no unfunded
                                                                                 needs currently exist, if no other requirements are specified
     Amounts subtracted from the personnel budget and not re-                    under bond covenants, grant contracts, statutory provisions or
     served will be available for appropriation in the current fiscal            other legal requirements, excess funds shall be added to Re-
     year.                                                                       serve for Future Capital Outlay. If the funds were originally
                                                                                 transferred from a tax fund then remaining appropriations may
     In implementing this policy, provisions should be made to ex-               be returned to that tax fund.
     empt organizations with less than 25 positions, and this policy
     does not apply to the budgets of Constitutional Officers.                   Note that any time a budget amendment (either administrative
                                                                                 or Board agenda item) is submitted to reduce the total funding
     Purpose: The purpose of this policy is to allow the budget to               for a given project, the amount of the proposed reduction will
     reflect anticipated year-end personnel expenditures while en-               be deemed to be “remaining” appropriations subject to this pol-
     suring that adequate funds are available to fund all positions              icy.
     throughout a fiscal year. Budgeting the cost of positions based
     on historic knowledge of savings that result from turnover re-              Appropriations associated with projects from general alloca-
     sulting from resignations, terminations, retirements, promo-                tions for a type of project (i.e., the annual appropriation for
     tions, and transfers (also known as budgeting for attrition) bet-           road resurfacing, sidewalks, intersection improvements, me-
     ter reflects what will actually be spent on personnel costs. At             dian barriers, school flashers, etc.) will be returned to the allo-
     the same time, provision must be made if turnover savings is                cated funds account established for that purpose and will not
     less than anticipated, and to recognize the potential problems              be subject to these requirements.
     for organizations with few employees.
                                                                                 Responsibility: It is the responsibility of the Management and
     Responsibility: It is the responsibility of the Management and              Budget Department, under the direction of the County Admin-
     Budget Department, under the direction of the County Admin-                 istrator as County Budget Officer, to implement this policy.
     istrator as County Budget Officer, to implement this policy.
                                                                            41. Budgetary Reappropriations – BOCC Policy 03.02.02.27: It
40. Use of Capital Project Appropriations - BOCC Policy                         is the policy of the BOCC that the portion of any year’s budget
    03.02.02.26: Appropriations for a capital project deemed not                that is attributed to the carryover or reappropriation of a prior
    needed to complete that project should be appropriated in the               year’s financial commitments be limited to items meeting at
    following order.                                                            least one or more of the following criteria:
                                                                                1) Operating expenses within restricted subfunds may be
     1) In accordance with bond covenants, grant contracts,                     adjusted (added to or subtracted from) for any actual fund bal-
     statutory provisions, or other legal requirements, maintain a              ance in excess of or below that budgeted. Use of excess bal-
     contingency balance within each subfund sufficient to allow                ances will be determined during the review of reappropriation
     completion of currently approved capital projects. This contin-            requests.


                                                                 Page 113
                                        FINANCIAL POLICIES AND PROCEDURES

     2) Operating expenses relating to an encumbrance that is                         of services provided to residents of unincorporated area by
     limited to one-time costs budgeted in a prior fiscal year with an                Hillsborough County and have not been previously provided
     obligation to pay carried into the subsequent year. The ex-                      by the County. These non ad valorem assessments will be
     penses must be necessary and material in amount in relation                      imposed through Municipal Service Benefit Units (MSBU) the
     to the department’s budget (e.g., the balance of a professional                  BOCC may establish under Chapter 125.01(1)(q) of the Florida
     services contract that cannot be absorbed within the current                     Statutes.
     fiscal year budget). Eligible items should come primarily from
     encumbrances within objects 031 Professional Services and                        1) The area to be included in an MSBU is compact and
     034 Other Contractual Services. Encumbrances for “supplies”                      amenable to the efficient and effective delivery of service.
     typically do not meet the eligibility criteria for reappropriation.              2.) A fair and reasonable methodology can be developed to
     All reappropriation requests must be specifically documented                     apportion the full cost of the capital project or service to those
     and supported by a valid purchase order or encumbered con-                       properties benefiting.
     tract.                                                                           3) The citizen initiated project or service is not the remedia-
     3) Grants and aids and capital items where a purchase or-                        tion of a tangible action of the Hillsborough County Charter
     der was issued and funds encumbered in a prior fiscal year,                      Government.
     but payment was not made prior to the close of that fiscal year.
     4) Grants and aids and capital items for which the Procure-                      This policy does not apply to the County’s existing MSBU pro-
     ment Services Department received a valid purchase requisi-                      grams such as residential streetlighting, reclaimed water,
     tion and a pre-encumbrance was posted in FAMIS but the ac-                       transportation impact fee assessment units, water and sewer
     tual purchase order was not issued prior to the end of a prior                   capacity fee assessment units, or infrastructure assessment
     fiscal year. This eligibility criterion, as it relates to capital                units, etc. It also does not apply to existing localized programs
     items, is intended to accommodate the purchase of capital                        that are available through established processes to all unin-
     equipment that has a long purchasing cycle, including the de-                    corporated area communities such as residential and
     velopment of specifications and bidding. Individual pre-                         neighborhood traffic control or the neighborhood minigrant pro-
     encumbrances will be reviewed for eligibility based upon the                     gram.
     date the requisition was initiated, type of equipment, and
     whether the specific capital outlay was part of an approved BF-                  Additionally, if the BOCC uses grants or other funds from in-
     105 in the department’s prior year budget submittal or a mid-                    tergovernmental and/or private agreements to pay all or part of
     year budget amendment.                                                           a localized capital project or service that conforms to #1
                                                                                      above, this action does not obligate the BOCC to fund all or
     The County Administrator may add additional eligibility criteria                 part of the future costs of projects or services of this type or
     to further restrict items eligible for reappropriation based on an               service level with ad valorem taxes or other local non-grant re-
     assessed need for tighter budgetary control or funding limita-                   sources.
     tions.
                                                                                      Purpose: The purpose of this policy is to establish guidelines
     The County Administrator’s recommendations for reappropria-                      regarding the method of funding citizen initiated projects or
     tion must be approved by the BOCC through the budget                             services that benefit limited geographic areas within the unin-
     amendment process.                                                               corporated area, that exceed the current general level of ser-
                                                                                      vice provided to residents of unincorporated area by Hillsbor-
     Purpose: The purpose of this policy is to control which finan-                   ough County and have not been previously provided by the
     cial commitments (from a prior fiscal year) are eligible to be                   County.
     rebudgeted and reappropriated in a new fiscal year.
                                                                                      Responsibility: It shall be the responsibility of the County
     Responsibility: It is the responsibility of the Management and                   Administrator to manage compliance with this policy
     Budget Department, under the direction of the County Admin-
     istrator, to implement this policy.                                        43. Environmental Land Acquisition Program (ELAP) Fund -
                                                                                    BOCC Policy 03.02.03.00: It is the policy of the Board of
42. Method of Funding Citizen Initiated Localized Capital Pro-                      County Commissioners that general obligation bonds for ELAP
    jects or Services – Board Policy 03.02.02.28: It is the policy                  not be issued this fiscal year in order to save issuance and in-
    of the Board of County Commissioners that it will use non-ad                    terest costs. Further, it is the policy of the Board that .25 mills
    valorem assessments to fund the full cost of citizen initiated                  be levied in September 1991 to continue the ELAP program
    capital projects or services that will benefit limited areas within             and to further adopt an ordinance or to amend the existing or-
    the unincorporated area, that exceed the current general levels


                                                                           Page 114
                                      FINANCIAL POLICIES AND PROCEDURES

    dinance to declare the levy in September 1991, the first year of           2) are the result of new unfunded/federal mandates that re-
    the 20-year period.                                                        quire immediate funding;
                                                                               3) would not be part of any County competitive funding pro-
    Purpose: The purpose of this policy is to clarify the financing            gram in the following year, and/or;
    of the Environmental Land Acquisition Program (ELAP) for                   4) are offset by unbudgeted revenues that cannot be
    1991-1992 as it pertains to a referendum approved by voters                appropriated in the current year.
    on March 3, 1987, and a referendum approved by voters on
    October 2, 1990. The 1987 referendum authorized a tax levy                 All requests will require detailed justification including a state-
    of up to .25 mills for a period not to exceed four years. The              ment as to why these requests could not wait until the next
    1990 referendum authorized general obligation bonds payable                budget cycle, and will require a supermajority vote of the
    from ad valorem taxes at a rate not exceeding .25 mills in any             BOCC for passage.
    one year for a period not to exceed 20 years from the first levy.
                                                                               Purpose: The purpose of this policy is to provide a clear
    Responsibility: It is the responsibility of the Municipal Ser-             guideline restricting the use of the Reserve for Contingency
    vices Team under the County Administrator to be the coordi-                within the unrestricted General Fund and within the unre-
    nating agency for this policy.                                             stricted General Purpose MSTU Fund.

44. Reserve for Catastrophic Emergencies - BOCC Policy                         Responsibility: It is the responsibility of the County Adminis-
    03.02.04.00: It is the policy of the (BOCC) to maintain a                  trator and the Budget Department to advise the BOCC when it
    Catastrophic Emergency (“Rainy Day”) reserve within the                    may be appropriate to draw down this reserve, identifying the
    County’s Self Insurance Fund for events of such magnitude                  criterion which has been met. Proposed budget amendments
    that they could not otherwise be covered by available, budg-               that appropriate contingency reserves in the General Fund or
    eted funds. This reserve shall be used only for one or more of             General Purpose MSTU Fund will be placed on the regular
    the following events:                                                      section of the BOCC agenda of a regularly scheduled meeting
                                                                               for BOCC discussion.
    •    Local disaster recovery requiring County expenditures;
    •    Unanticipated County liability;                                       Any deviation to this policy shall require a super-majority vote
    •    Major County revenue shortfall.                                       of the BOCC prior to consideration of the budget amendment.

    Expenditures or revenue of the County’s enterprise operations          46. Debt Management - BOCC Policy 03.02.06.00: It is the pol-
    are excluded. Use of this reserve requires approval by a super             icy of the Board of County Commissioners: (a) to periodically
    majority vote of the BOCC, and the prior drawdown of all avail-            approve the issuance of Debt Obligations on behalf of the
    able, and appropriate, contingency reserves.                               County to finance the construction, acquisition and/or equip-
                                                                               ping infrastructure and other capital assets to meet its gov-
    Purpose: The purpose of this policy is to maintain emergency               ernmental obligations to its residents; (b) to approve the issu-
    reserves that will provide for unanticipated financial impacts on          ance of Debt Obligations to refund outstanding debt when indi-
    the Board of County Commissioners.                                         cated by market conditions or management considerations; (c)
                                                                               that such Debt Obligations are issued and administered in
    Responsibility: It is the responsibility of the County Adminis-            such a manner as to ensure and sustain the long-term finan-
    trator and the Budget Department to advise the BOCC when it                cial integrity of the County, to achieve the highest possible
    may be necessary to draw down this reserve, identifying the                credit ratings and to preserve and enhance the quality of life,
    criterion which has been met. A final determination that use of            safety and welfare of its residents; (d) that such Debt Obliga-
    the reserve is appropriate shall be made by the BOCC.                      tions shall not be issued or debt proceeds used to finance cur-
                                                                               rent operating expenditures of County government except as
45. Reserve for Contingency - BOCC Policy 03.02.05.00: It is                   provided for herein; and, (e) to issue or guarantee, if neces-
    the policy of the Board of County Commissioners (BOCC) to                  sary, Debt Obligations on behalf of independent authorities
    reduce the draw downs on the Reserve for Contingencies to                  and agencies of the County to finance the construction, acqui-
    only those requests that meet one or more of the following                 sition and/or equipping of infrastructure and capital assets
    criteria:                                                                  which serve a public purpose and further the goals of County
                                                                               government.
    1) could not be reasonably anticipated during the budget
    process for the current year and without funding would result in           [The term "Debt Obligations" shall mean bonds, notes, letters
    material financial penalty or detriment to the County;                     and lines of credit, or other securities issued by the County to


                                                                Page 115
                                      FINANCIAL POLICIES AND PROCEDURES

    fund a capital project providing a public benefit and secured by              fund eligible capital projects. PAB’s are payable solely from
    a pledge on a specific revenue source or a covenant to budget                 revenues derived from loan, lease or installment sale pay-
    and appropriate specific revenues.]                                           ments made by the Borrower.
                                                                                  3. Borrower means a not-for-profit entity, or other entity permit-
    Purpose: To establish parameters and guidance for the issu-                   ted by the U.S. Tax Code of 1986, as amended, to utilize Pri-
    ance, management, monitoring, assessment and evaluation of                    vate Activity Bond financing.
    all Debt Obligations (defined below) issued by Hillsborough
    County.                                                                       Responsibility: Debt Management Department
    Responsibility: It is the responsibility of the Debt Manage-
    ment Department, under the direction of the County Adminis-             48. Water and Wastewater Financial Policy - BOCC Policy
    trator and with the advice of the Finance Committee, to imple-              03.03.01.00: Hillsborough County intends to operate its water
    ment this policy.                                                           and wastewater system in a businesslike manner using finan-
                                                                                cial procedures which are consistent with those used in stan-
                                                                                dard utilities operations. The Water Department shall be an en-
47. Policy Concerning Conduit Private Activity Bond Issuance                    terprise fund department existing solely on its own revenues
    – Board Policy 03.02.06.01: - All requests for County ap-                   (i.e. monthly service revenues and fees, grants, interest in-
    proval of PAB’s proposed to be issued by a Conduit Issuer or                come, bond sale proceeds, etc.) and such revenues are ex-
    issued directly by the County on behalf of a Borrower must                  pended only for use of the Water Department. Further, monthly
    comply with the policies, guidelines and procedures described               water and wastewater service revenues shall be used, to the
    in the attached Borrower Application Forms. Furthermore,                    greatest extent possible, to provide for the operation and main-
    Conduit Issuers and Borrowers shall use the County’s bond                   tenance of the utilities system, renewal and replacement, debt
    counsel, and the County Attorney’s Office shall serve as Gen-               service (except for the portion eligible to be paid by capacity
    eral Counsel to all Conduit Issuers whose members are ap-                   fees), and any capital rehabilitation related to service of exist-
    pointed by the County Commission. Finally, fees payable to                  ing customers.
    the Hillsborough County Board of County Commissioners by
    the Borrower are established as follows: (1) a non-refundable                 In addition, the funds to expand the utilities system to service
    $2,000 application fee, (2) a fee in the amount of ½ of 1% of                 new customers shall be obtained through capacity fees, past
    the total par amount of bonds issued, payable from bond pro-                  earnings of the system, grants (including Community Invest-
    ceeds (minimum fee of $25,000), and (3) a surcharge of                        ment Tax), proceeds from bonded Capacity Assessments
    $2,500 for expedited review of completed applications re-                     Units (CAU’s), and un-bonded CAU’s. Provided, however, that
    ceived less than 31 days prior to the desired date of presenta-               any Water Department funds may be used to meet cash flow
    tion to the Board.                                                            requirements to expand the utilities system with a return of
                                                                                  those funds used in lieu of capacity fees. Capacity fees and
    Purpose: The purpose of this policy is to ensure that the                     CAUs shall be accounted for as set forth in appropriate county
    County’s review of applications for Board approval of Conduit                 ordinances and bond covenants. Also, these fees and all other
    Private Activity Bond issuance is conducted efficiently and ef-               Water Department fees, rates and charges shall be reviewed
    fectively while accomplishing the following objectives: (1) en-               on an annual basis to determine their sufficient for providing
    suring that the County’s interests are protected, (2) ensuring                service in compliance with the bond resolution.
    compliance with the County Commission’s policies and goals,
    (3) instituting standardized procedures and guidelines for the                Purpose: The purpose of this policy is to insure that the Hills-
    evaluation and issuance of Conduit Private Activity Bonds, and                borough County Water Department utilizes a financial program
    (4) imposing application and review fees to be paid by the Bor-               using acceptable and sound procedures consistent with stan-
    rower.                                                                        dard criteria for operating utilities and that the Water Depart-
                                                                                  ment shall be an enterprise fund existing solely on its own
    For the purpose of this policy, the following terms have the in-              revenues and that such funds are utilized only for the use of
    dicated meanings:                                                             the Water Department.
    1. Conduit Issuer means any city, county, or independent gov-
    ernmental authority established by statute excluding, however,                Oversight Responsibility: The Water Department under the
    the Hillsborough County Housing Finance Authority and the                     direction of the County Administrator will establish and execute
    Hillsborough County Industrial Development Authority.                         procedures necessary and comply with existing ordinances
    2. Conduit Private Activity Bonds (PAB’s) mean a type of reve-                and bond covenants to accomplish the appropriate financial
    nue bond, issued by a Conduit Issuer on behalf of a Borrower,                 planning, accounting and review for the operation, mainte-
    specifically authorized by statute and by the U.S. Tax Code of                nance and expansion of the utilities system.
    1986, as amended, and the proceeds of which are used to

                                                                       Page 116
                                      FINANCIAL POLICIES AND PROCEDURES

49. Community Investment Tax Financial Policies - BOCC                        5) The listing will be submitted to BOCC Accounting De-
    Policy 03.03.05.00: The Board of County Commissioners is                  partment after each write off.
    committed to the efficient delivery of projects to be funded by           6) The BOCC Accounting Department will, upon receipt of
    the Community Investment Tax. The Board recognizes that                   the listing, reduce accounts receivable in the general ledger
    during the delivery period, the costs of the projects may                 and charge the amount to the allowance for Bad Debt Account.
    change and opportunities to expedite projects may arise. The              Fire Rescue will reduce the balance on the Daily Collection
    policy is summarized below and is described in more detail in             Report with the write off, and account details of the write off
    the attachment.                                                           will be removed from the subsystem.
                                                                              7) The listing of the write offs will be maintained as a per-
    A reserve is established to cover unanticipated costs of pro-             manent record. Collection against write offs will be recorded
    jects funded by the Community Investment Tax. The County                  as a separate revenue (Revenue on prior years write off).
    Administrator may use the reserve to cover contingencies and
    cost increases which are within 10% or $100,000 (whichever is             Purpose: County Fire Rescue shall use all reasonable means
    less). If cost increases are over 10% or $100,000, then the               to pursue and collect any and all monies due the County for
    County Administrator may recommend a funding alternative                  services provided.
    which may include the reserve. If a project cost is lower, its
    scope is reduced, or it is not feasible to implement, then funds          Responsibility: It is the responsibility of Fire Rescue, under
    originally allocated to the project will be allocated to the re-          the direction of the County Administrator, to implement this
    serve. If the reserve is sufficient to cover contingencies in a           policy.
    given year, the County Administrator may recommend expedit-
    ing a project programmed for funding in future years. In the          51. Guidelines for Use of Phosphate Severance Taxes - BOCC
    event a project programmed for future years becomes needed                Policy 03.04.24.00:
    sooner than anticipated, the County Administrator may rec-
    ommend using the reserve, detaining a current project, or con-            • It is the intent that phosphate severance tax revenue be
    sider financing. Financing may be recommended if the follow-              separately accounted for in the County's accounting structure
    ing conditions are met: the reserve is insufficient; there is a           so that a clear record of receipts, balances, interest earnings,
    cost-savings or other economic reason, and there are suffi-               and uses may be maintained. Under the County's accounting
    cient staff resources to implement the project.                           structure, this requires maintaining revenues and recording
                                                                              expenditures within a separate subfund.
    Purpose: To establish financial parameters and guidance for               • While several uses have previously been identified as
    the implementation of projects funded by the Community In-                eligible uses of this tax, it is the policy of this Board that the
    vestment Tax.                                                             funds be used for phosphate-related purposes. Pursuant to
                                                                              this policy, phosphate-related purposes shall consist of or be
    Responsibility: It is the responsibility of the Management and            similar to such uses as restoration of phosphate lands for
    Budget Department and the Office of the Capital Program Ad-               appropriate and lawful public reuse, mitigation or remediation
    ministrator, under the direction of the County Administrator, to          of environmental damage or harm caused or likely to be
    implement this policy.                                                    caused by phosphate mining or its related and intended
                                                                              activity, or repair or improvement of public infrastructure di-
50. The Writing Off of Uncollectible Accounts Receivables for                 rectly damaged or likely to be damaged from such phosphate
    the Fire Rescue Department - BOCC Policy 03.04.20.01:                     activities. Any expenditure of phosphate severance tax
                                                                              revenue not covered by the above definition will require a
    1) Fire Rescue will make every effort to insure that each ac-             super-majority vote of the Board of County Commissioners.
    count is processed in accordance with its operating proce-                • To prevent any abuse of these funds and interest thereof,
    dures before designating the account as uncollectible.                    any new use of phosphate revenue, will be reviewed by the
    2) Accounts that are outstanding for three years or more                  County Attorney's Office and then presented to the Board of
    from date of service will be deemed uncollectible. Write offs             County Commissioners as a County Administrator recommen-
    will be done four times a Year (as of Dec. 31, Mar. 31, Jun. 30,          dation in a staff report on the regular agenda for Board concur-
    and Sept. 30).                                                            rence. No new use will be included in any recommended
    3) Accounts with a balance of $5.00 or less, and are out-                 budget or budget amendment presented to the Board without
    standing for three months or more will be deemed uncollectible            prior approval.
    and written off.
    4) A detailed listing of these uncollectible accounts will be             Purpose: Hillsborough County receives from the State of Flor-
    approved by the Director of Fire rescue.                                  ida a portion of the taxes paid by phosphate mining companies


                                                               Page 117
                                       FINANCIAL POLICIES AND PROCEDURES

    for mining activities within Hillsborough County. Florida Stat-                  Further, it is the policy of the Board of County Commissioners
    utes provide certain constraints on the use of phosphate taxes                   that any agreement with a private, non-profit agency or other
    by Hillsborough County, limiting their use to phosphate-related                  outside agency to fund all or a portion of that agency’s capital
    expenditures. The purpose of this policy is to establish pa-                     project also includes the stipulation that the County is to be re-
    rameters for the use of those taxes.                                             paid its funding portion if the property or facility is later sold,
                                                                                     unless the sale proceeds are to be used for a specifically ap-
    Responsibility: It is the responsibility of the Management and                   proved purpose by the Board of County Commissioners.
    Budget Department, under the direction of the County Admin-
    istrator, to implement this policy.                                              Purpose: The purpose of this policy is to establish consistent
                                                                                     guidelines for submission of capital funding requests from ei-
52. Capital Funding for Outside Agencies - BOCC Policy                               ther private not-for-profit agencies or other outside agencies.
    04.05.00.00: It is the policy of the Board of County
    Commissioners that any request for capital funding from                          Responsibility: It is the responsibility of the Department of
    private, not-for-profit agencies or other outside agencies must                  Management and Budget to monitor funding requests to en-
    be accompanied by the following in order to provide the Board                    sure compliance with this policy. It is the responsibility of the
    of County Commissioners specific information on the project                      Debt Management Department to develop the business plan
    for which funds are being requested.                                             format and review submitted business plans.

    1) A Capital Funding Request Information Form will be                      53. Funding Reclaimed Water Improvement Unit (RWIU) Pro-
    available for download from the BOCC website. The form re-                     jects - BOCC Policy 09.07.07.00: For Hillsborough County to
    quires the following information:                                              provide Reclaimed Water Improvement Unit (RWIU) Projects
                                                                                   to residential subdivisions, two-fold funding will be required:
         a.         A complete project description.
         b.         A discussion of the benefits that the completed                  a. Reclaimed Water Facilities – Transmission. These will be
         project will provide.                                                       funded from existing Utility Enterprise Fund Bond proceeds
         c.         An indication of whether this project will help the              through specific Capital Improvement Program (CIP) projects.
         BOCC meet its Strategic Plan objectives, and if so, which                   If bond proceeds are not sufficient, other Utilities Enterprise
         objective.                                                                  funds may be used upon BOCC approval.
         d.         The proposed project location.                                   b. Reclaimed water Facilities – Distribution. The initial funds
         e.         A project cost estimate, with costs allocated by                 to design and construct these may come from either:
         fiscal year in which they will be incurred.
         f.         A discussion on how the project cost was de-                          •    Utility System Rate Stabilization Fund;
         termined.                                                                        •    Short-term bond anticipation notes (BAN) and/or,
         g.         The estimated project start and completion                            •    Other Utility Enterprise funds approved by the
         dates.                                                                                BOCC.
         h.         An estimate of annual operating and/or mainte-
         nance costs once the project is completed.                                  A budget amendment will be presented to the BOCC to appro-
         i.         A discussion on the basis on how the annual                      priate the initial amounts from the above-referenced funds (#2)
         operating and/or maintenance costs were determined.                         and thereafter if necessary.
         j.         The signature of the agency head or chief fi-
         nancial officer attesting to the accuracy of the information.               The Utility System funds and BAN may be refinanced with
                                                                                     long-term, fixed rate assessment district bonds. Funding, re-
    2) A Business Plan will include a discussion of how the                          gardless of its source, will be repaid from assessments on
    agency proposes to meet annual operating or maintenance                          property within the RWIU. The choice of financing alternatives
    cost requirements, and will provide a sensitivity analysis for                   will be determined on a case-by-case basis depending upon
    their anticipated ability to meet ongoing cost commitments at                    the economic feasibility to the homeowners and the economic
    various revenue levels.                                                          and credit impact on the Utility Enterprise System.
    3) Identification of other actual and/or proposed funding
    sources including the estimated amount from each source.                         Purpose: The purpose of this policy is to establish guidelines
    4) A discussion of the intended ownership of the capital as-                     for the funding of the Reclaimed Water Improvement Unit
    set –whether the agency will retain ownership or will turn it                    (RWIU) Projects.
    over to the County once completed.




                                                                          Page 118
                                  FINANCIAL POLICIES AND PROCEDURES

Definitions:
a.         Reclaimed Water Improvement Unit (RWIU). A legal           54. The Clerk is hereby authorized to invest public funds on hand
mechanism for establishing a special assessment district to fi-           at prevailing market rates in:
nance the design and construction of a reclaimed water distri-
bution system within a subdivision.                                       • those investments outlined in Chapters 125.31 and
b.         Reclaimed Water Facilities – Transmission. Those               218.415, Florida Statutes;
pipes, valves, fittings, and appurtenances used to convey re-             • Standard and Poor’s “Qualified Investments for ‘AAA’ Fi-
claimed water from a wastewater treatment plant or pump sta-              nancing,” subject to collateralization requirements of Chapter
tion to reclaimed water distribution facilities.                          280, Florida Statutes;
c.         Reclaimed Water Facilities – Distribution. Those               • shares of the Florida Counties Investment Trust (FCIT)
pipes, valves, fittings, service connections, and appurtenances           Government Fund or any other FCIT investment fund, the as-
used to convey reclaimed water transmission facilities to cus-            sets of which are restricted to investment instruments author-
tomers within a subdivision.                                              ized by Section 125.31, Florida Statutes or by ordinance of the
                                                                          County, subject to execution of necessary documents; and
Responsibility: It is the responsibility of the Public Utilities          • other investment vehicles authorized by BOCC resolution.
Department, under the direction of the County Administrator, to
be the coordinating agency for this policy to ensure compli-
ance.




                                                           Page 119
                     ESTIMATION OF THE COUNTY’S ENDING FUND BALANCE


In reviewing the County Administrator’s Recom-                   The following tables present a simplistic and conserva-
mended Budget for FY 08 and FY 09, the reader will               tive fund-by-fund examination of ending fund balance.
notice that the County’s practice is to appropriate all
beginning fund balances and all revenues and other               The first column reflects the budgeted beginning fund
sources. As a result, it appears that it is the County’s         balance.
intent to end the fiscal year with no remaining funds.
That is not the case.                                            The second column reflects 100% of budgeted reve-
                                                                 nues and other sources (no 95% factor is applied),
The County’s estimation of its fiscal position on Sep-           with the exception of Ad Valorem Taxes. Due to dis-
tember 30, 2008 and September 30, 2009 can be                    counts for early payment 96% of budgeted ad valorem
looked at in two ways; on a budgetary basis and on a             tax revenue is normal.
projected year end basis.
                                                                 The third column reflects estimated expenditures and
First, a budgetary basis, State law requires a balanced          other uses, excluding reserves. While in most funds
budget, so a significant portion of the adopted budget           this means all budgeted expenditures, in the general
is placed in reserves. Since these reserves cannot be            funds a three year average percentage of budget
expended but must first be appropriated by amend-                spent is used. This method is preferred because al-
ment of the adopted budget, the reserves can be                  most every expenditure category (except transfers) is
viewed as an assumption of ending fund balance. In               underspent in the General Funds. All authorized posi-
fact, sufficient reserves are included to ensure ade-            tions are budgeted at 100% for the year. However,
quate funds are available at the beginning of the next           due to a variety of factors, chiefly turnover, not every
fiscal year to meet payments. A listing of reserves is           department will use all of their Personal Services
found in this document and totals $568.8 in FY 08 and            budget. Grants and Aid from the County to other gov-
848.5 in FY 09.                                                  ernments and non-profit agencies, are budgeted at the
                                                                 full allocation. However, most of these grants are re-
A second basis for looking at ending fund balance is to          imbursements for services provided with a maximum
project how much of the funds appropriated in the                that equals the allocation. Not all agencies provide
adopted budget will actually be spent, based on past             services up to the maximum allocation by year end, so
experience and current trends. The remaining (un-                there is always a balance remaining. Contracts for
spent) funds will create an ending fund balance. Simi-           Services and Capital Equipment are budgeted at the
larly, by projecting excess revenues, an additional              full estimated amount so the contract or purchase or-
component of ending fund balance can be established.             der can be awarded. However, there are always some
Excess revenues for local governments in Florida may             contracts where not all of the work is completed by
result from a statutory requirement that governments             year end and some equipment that will not be received
appropriate 95% of certain revenues. While a 95%                 by year end. Some of these factors can apply to the
factor may be reasonable for ad valorem collections,             other funds from time to time, but in the General
where adjustments to the tax roll and discounts for              Funds they occur regularly and can be projected with
early payment result in collections of about 95%, it             a degree of accuracy.
tends to understate collections from other revenues.
                                                                 The final column, which reflects a somewhat conser-
The final factor in this method of estimating ending             vative projection of fund balance as of September 30,
fund balance is to review the budgeted expenditures              2008 and September 30, 2009, is column one plus
and reserves and project what portion of the expendi-            column two, less column three. The total for all funds
tures will be spent and what level of the reserves will          is $616.1 million in FY 08 and $917.2 in FY 09.
not be appropriated through budget amendments dur-
ing the fiscal year. A multi-year projection of fund bal-
ances for three major operating funds is included in an
annual five year Pro Forma budget document.




                                                                                                                       1
                                                            Page 120
                                     FY 08 ESTIMATED ENDING FUND BALANCE


                                                    BEGINNING     REVENUES/           EXPEND/         ENDING         PERC.
                DESCRIPTION                         FUND BAL       SOURCES             USES          FUND BAL        CHG.
General Fund
Countywide General Fund                             $81,000,000     617,699,664       609,399,664    $89,300,000      10.2%
Unincorporated Area General Fund                     61,000,000     370,435,958       368,435,958     63,000,000       3.3%
                                         Subtotal   142,000,000   988,135,622         977,835,622    152,300,000       7.3%
Special Revenue Funds
Countywide Special Purpose Fund                      39,571,133     171,617,484        164,862,901    46,325,716      17.1%
Unincorporated Area Special Purpose Fund              4,078,700      28,541,996         24,370,151     8,250,545     102.3%
County Blended Component Units Fund                           0       9,873,848          9,873,848             0      N/A
Local Housing Assistance Program Fund                         0       8,500,000          8,500,000             0      N/A
State of Florida Health Care Surtax Trust Fund       89,050,108     117,223,923        112,449,077    93,824,954       5.4%
Sales Tax Revenue Fund                               37,994,303     237,322,198        227,532,416    47,784,085      25.8%
Intergovernmental Grants                                      0      91,784,144         91,784,144             0      N/A
County Transportation Trust Fund                      8,484,709     158,378,506        148,730,533    18,132,682     113.7%
Library Tax District Fund                            32,225,488      58,098,626         43,105,303    47,218,811      46.5%
Infrastructure Surtax Fixed Project Fund                      0     218,004,820        199,884,801    18,120,019      N/A
                                         Subtotal   211,404,441   1,099,345,545      1,031,093,174   279,656,812      32.3%
Debt Service Funds
Cap Imp Non-Adval Rev Bds Ser 98 Fund                   311,348         1,503,375       1,503,375        311,348       0.0%
Fuel Tax Ref Revenue Bonds Debt Svc Fund              1,170,206         2,412,480       2,388,450      1,194,236       2.1%
4th Cent Tourist Development Tax Fund                         0         1,178,090       1,178,090              0      N/A
5th Cent Tourist Development Tax Fund                   572,316         3,571,567       3,230,567        913,316      59.6%
P&R G.O. Bnds 93/96/02 Dbt. Svc. Fund                   196,558         1,440,325       1,389,155        247,728      26.0%
ELAPP Limited Ad Valorem Tax Bonds                    1,240,346         5,541,462       5,341,665      1,440,143      16.1%
Crim Just CIP Ref Rev 93 & 03 Debt Svc Fund          11,760,499         9,908,793      10,001,750     11,667,542      -0.8%
Court Facil Rev Bonds 99 & 05 Debt Svc Fund           2,734,396         2,515,522       2,542,671      2,707,247      -1.0%
CIP Rev Bonds 94/96/06 Debt Svc Fund                  3,923,075         3,162,470       3,255,625      3,829,920      -2.4%
Cap Imp Non-Adv Ref Rev 96 & 06 Bd Fund               6,687,902         5,191,731       5,191,731      6,687,902       0.0%
Capital Improvement Commercial Paper Prog Fd                  0         1,654,779       1,654,779              0      N/A
CIT Rev Bds 2001 A & B Debt Svc Fund                  2,125,562         4,526,226       4,537,262      2,114,526      -0.5%
CIT Rev Bds 2004 Debt Svc Fund                        2,698,223         6,309,073       6,355,444      2,651,852      -1.7%
TSA Non-Adv Ref Rev Bds 05 Debt Svc Fund              1,041,191         1,233,347       1,313,020        961,518      -7.7%
                                         Subtotal    34,461,622        50,149,240      49,883,584     34,727,278       0.8%
Capital Projects Funds
Countywide Capital Projects Fund                              0         4,455,250       1,870,319       2,584,931     N/A
Unincorporated Area Capital Projects Fund                     0        12,500,000       4,300,000       8,200,000     N/A
Enviro Sensitive Lands Tax/Bond Fund                  2,556,975        14,424,991      15,908,864       1,073,102     N/A
Court Facil Non-Bond Construction Fund                        0           100,000         300,000        (200,000)    N/A
Capital Improvement Commercial Paper Prog Fd                  0       (34,911,995)    172,425,391    (207,337,386)    N/A
Falkenburg Jail Construction Fund                             0           125,000               0         125,000     N/A
                                         Subtotal     2,556,975        (3,306,754)    194,804,574    (195,554,353)    N/A
Enterprise Funds
Solid Waste System Enterprise Fund                   66,084,410       207,165,243     200,657,302     72,592,351       9.8%
Water & Wastewater Utility Enterprise Fund          115,531,058       481,596,509     495,177,706    101,949,861     -11.8%
Capital Improvement Commercial Paper Prog Fd                  0         2,909,000       2,909,000              0      N/A
                                         Subtotal   181,615,468       691,670,752     698,744,008    174,542,212      -3.9%
Internal Service Fund
Fleet Services Fund                                  17,983,329        32,478,997      26,308,864     24,153,462      34.3%
County Self Insured Fund                            136,440,121       128,338,456     120,397,362    144,381,215       5.8%
                                         Subtotal   154,423,450       160,817,453     146,706,226    168,534,677       9.1%




                                                           Page 121
                                        FY 08 ESTIMATED ENDING FUND BALANCE


                                                      BEGINNING           REVENUES/             EXPEND/            ENDING        PERC.
                DESCRIPTION                           FUND BAL             SOURCES               USES             FUND BAL       CHG.
Trust & Agency Funds
CAU Special Assessment Bonds 2006                                  0         10,341,983            9,142,125         1,199,858    N/A
Transportation Assessment Units Fund                               0              8,671                1,078             7,593    N/A
Recl Water Spcl Assessment Rev Bds 2000                            0            526,757              439,534            87,223    N/A
Capacity Assess Special Assess Bds 2000                            0          3,114,382            2,483,038           631,344    N/A
                                      Subtotal                     0         13,991,793           12,065,775         1,926,018    N/A

                                              Total   $726,461,956       $3,000,803,651      $3,111,132,963      $616,132,644    -15.2%

Funds that are all years are represented by an N/A in the Percent Change column and have no budgeted beginning fund balance.
The ending fund balance is actually a change in reserve levels for these funds. Please note that some funds have all years
subfunds as well as regular subfunds. These include the Enterprise Funds, ELAPP Capital Project Fund, Transportation Fund,
Library District Fund and the Unincorporated Area Special Purpose Fund.




                                                                Page 122
                                     FY 09 ESTIMATED ENDING FUND BALANCE


                                                    BEGINNING     REVENUES/          EXPEND/         ENDING        PERC.
                DESCRIPTION                         FUND BAL       SOURCES            USES          FUND BAL       CHG.
General Fund
Countywide General Fund                             $89,300,000     $648,089,220     $625,709,529   $111,679,691    25.1%
Unincorporated Area General Fund                     63,000,000      411,131,574      374,892,999     99,238,575    57.5%
                                         Subtotal   152,300,000   1,059,220,794     1,000,602,528    210,918,266    38.5%
Special Revenue Funds
Countywide Special Purpose Fund                      42,528,888       178,762,120    171,186,214      50,104,794    17.8%
Unincorporated Area Special Purpose Fund              4,218,674        29,180,009     28,075,654       5,323,029    26.2%
County Blended Component Units Fund                           0        10,343,311     10,343,311               0    N/A
Local Housing Assistance Program Fund                         0         8,500,000      8,500,000               0    N/A
State of Florida Health Care Surtax Trust Fund      103,736,764       124,206,493    118,708,969     109,234,288     5.3%
Sales Tax Revenue Fund                               38,330,069       251,309,435    240,621,554      49,017,950    27.9%
Intergovernmental Grants                                      0        89,660,423     89,660,423               0    N/A
County Transportation Trust Fund                      8,236,670       162,142,720    148,189,947      22,189,443   169.4%
Library Tax District Fund                            31,757,001        62,034,224     48,779,940      45,011,285    41.7%
Infrastructure Surtax Fixed Project Fund                      0        64,253,613     47,647,411      16,606,202    N/A
                                         Subtotal   228,808,066       980,392,348    911,713,423     297,486,991    30.0%
Debt Service Funds
Cap Imp Non-Adval Rev Bds Ser 98 Fund                   316,348         1,498,625      1,503,625         311,348    -1.6%
Fuel Tax Ref Revenue Bonds Debt Svc Fund              1,194,236         1,395,000      1,395,000       1,194,236     0.0%
4th Cent Tourist Development Tax Fund                         0         1,161,890      1,161,890               0    N/A
5th Cent Tourist Development Tax Fund                   572,316         3,570,623      3,229,623         913,316    59.6%
P&R G.O. Bnds 93/96/02 Dbt. Svc. Fund                   217,606         1,451,873      1,385,123         284,356    30.7%
ELAPP Limited Ad Valorem Tax Bonds                    1,417,255         5,355,693      5,342,842       1,430,106     0.9%
Crim Just CIP Ref Rev 93 & 03 Debt Svc Fund          11,760,499         9,906,543      9,999,500      11,667,542    -0.8%
Court Facil Rev Bonds 99 & 05 Debt Svc Fund           2,734,396         2,864,396      2,543,953       3,054,839    11.7%
CIP Rev Bonds 94/96/06 Debt Svc Fund                  3,923,075         3,163,470      3,256,625       3,829,920    -2.4%
Cap Imp Non-Adv Ref Rev 96 & 06 Bd Fund               6,687,902         5,193,106      5,193,106       6,687,902     0.0%
Capital Improvement Commercial Paper Prog Fd                  0         1,654,778      1,654,778               0    N/A
CIT Rev Bds 2001 A & B Debt Svc Fund                  2,125,562         4,529,026      4,540,062       2,114,526    -0.5%
CIT Rev Bds 2004 Debt Svc Fund                        2,698,223         6,321,385      6,367,756       2,651,852    -1.7%
TSA Non-Adv Ref Rev Bds 05 Debt Svc Fund              1,041,191         1,234,897      1,314,550         961,538    -7.7%
                                         Subtotal    34,688,609        49,301,305     48,888,433      35,101,481     1.2%
Capital Projects Funds
Countywide Capital Projects Fund                              0         6,694,000      6,144,000         550,000    N/A
Unincorporated Area Capital Projects Fund                     0         6,900,000      5,953,000         947,000    N/A
Enviro Sensitive Lands Tax/Bond Fund                  1,853,868        15,998,850     16,761,287       1,091,431   -41.1%
Court Facil Non-Bond Construction Fund                        0           100,000              0         100,000    N/A
Capital Improvement Commercial Paper Prog Fd                  0         4,796,331      4,796,331               0    N/A
Falkenburg Jail Construction Fund                             0           125,000              0         125,000    N/A
                                         Subtotal     1,853,868        34,614,181     33,654,618       2,813,431   -41.1%
Enterprise Funds
Solid Waste System Enterprise Fund                   70,202,187       244,883,589    235,569,977      79,515,799    13.3%
Water & Wastewater Utility Enterprise Fund          114,794,890       556,343,331    566,452,922     104,685,299    -8.8%
Capital Improvement Commercial Paper Prog Fd                  0         1,520,300      1,520,300               0    N/A
                                         Subtotal   184,997,077       802,747,220    803,543,199     184,201,098    -0.4%
Internal Service Fund
Fleet Services Fund                                  24,524,492        33,470,584     26,984,522      31,010,554    26.4%
County Self Insurance Fund                          143,193,075       144,697,859    134,182,636     153,708,298     7.3%
                                         Subtotal   167,717,567       178,168,443    161,167,158     184,718,852    10.1%




                                                           Page 123
                                        FY 09 ESTIMATED ENDING FUND BALANCE


                                                      BEGINNING          REVENUES/             EXPEND/             ENDING       PERC.
                DESCRIPTION                           FUND BAL            SOURCES               USES              FUND BAL      CHG.
Trust & Agency Funds
CAU Special Assessment Bonds 2006                                0          10,341,983            9,142,125         1,199,858    N/A
Transportation Assessment Units Fund                             0               8,671                1,078             7,593    N/A
Recl Water Spcl Assessment Rev Bds 2000                          0             526,757              441,994            84,763    N/A
Capacity Assess Special Assess Bds 2000                          0           3,114,382            2,418,484           695,898    N/A
                                      Subtotal                   0          13,991,793           12,003,681         1,988,112    N/A
                                        Total         $770,365,187      $3,118,436,084       $2,971,573,040      $917,228,231    19.1%

Funds that are all years are represented by an N/A in the Percent Change column and have no budgeted beginning fund balance.
The ending fund balance is actually a change in reserve levels for these funds. Please note that some funds have all years
subfunds as well as regular subfunds. These include the Enterprise Funds, ELAPP Capital Project Fund, Transportation Fund,
Library District Fund and the Unincorporated Area Special Purpose Fund.




                                                                Page 124
     County Administrator’s
Recommended Biennial Budget
        for FY 08 and FY 09




                              Operations and
                              Funding Guide
Page 126
                                                          BUDGET BY FUND
The Budget by Fund section of the Operations and Funding Guide          asterisk are coded as "all years" in the County's financial system.
provides an overview of the County budget at the fund type, fund,       All years budgeting is the method of budgeting and reporting grant
and subfund level. Presented first is a brief narrative which           and capital project appropriations and expenditures from grant or
provides information on the budgetary and accounting basis used         project inception through the reporting period, as opposed to
by Hillsborough County for each fund type.                              budgeting and reporting on a fiscal year basis. With all year's
                                                                        budgeting, each year's budget only reflects that specific year's
Next follows the Budget Summary by Fund schedule which shows            changes in funding.
budget figures for each fund within its respective fund type. The
next schedule is the Fund Summary By Type of Expenditure which          The numbers that precede fund type, fund, and subfund titles are
reflects data by characters of expense entitled Personal Services,      primarily presented for the benefit of County staff who may use the
Operating Expenditure/Expense, Capital Equipment, Capital               table to identify subfunds in automated accounting reports and
Projects, Debt Service, and Grants and Aids. The character of           budget reports. The two-digit numbers reflect the fund type. For
expense entitled Other Uses is not shown in the aggregate but           example, "01" reflects the General Fund and "10" reflects Special
rather as a breakdown into objects classified as Transfers,             Revenue Funds. The three-digit bolded and italicized numbers
Budgeted Transfers to Constitutional Officers, and Reserves &           represent the fund (e.g., "001" reflects the Countywide General
Refunds. The schedules that follow provide, by fund, an                 Fund). The next level of three-digit numbers reflects the subfund
explanation of the purpose of the fund and a four-year comparison       code. They are not unique in all cases, so the identifier for a
of revenues and appropriations. Revenues are presented                  subfund should include the three-digit fund number.
according to classifications set by the State of Florida and
appropriations are presented by major organization. Each table
presents FY 06 actuals, FY 07 adopted, FY 08 recommended and            Comparing Budget Documents with the Comprehensive
FY 09 planned budgets.                                                  Annual Financial Report (CAFR)

The Budget by Subfund schedule follows next. Subfunds allow             When comparing the fund structure shown within County budget
County staff to separate, for example, the transportation impact        documents with that presented in the County's Comprehensive
fees collected in each of ten geographic zones, so they may be          Annual Financial Report (CAFR), a reader should be aware of
used exclusively within those zones for the benefit of those who        certain aggregations that are used in the CAFR. Fund 01-001 and
paid the fees. The budget is balanced within each of the subfunds       fund 01-003 are combined in the CAFR reporting the General
presented, since each subfund has unique sources and uses.              Fund.
Interest is earned, fund balances are estimated, and reserves are
established, as needed. Subfunds which are marked with an




                                                                 Page 127
                                                                  FUND ACCOUNTING
The operations of the County are recorded in the following fund types for FY 06, FY 07, FY 08, and FY 09:

All Fund Types:                  FY 06      $2,745,501,315         FY 07      $3,821,775,909         FY 08       $3,679,867,195        FY 09       $3,820,082,624


Governmental Funds:            FY 06      $2,019,863,175       FY 07      $2,645,531,989         FY 08         $2,480,746,989      FY 09        $2,476,166,719
Governmental funds are used to account for the County's expendable financial resources and related liabilities (except those accounted for in proprietary funds).
The measurement focus is based upon determination of changes in financial position. The following are the County's governmental fund types:

A.   General Fund:              FY 06        $871,423,807      FY 07       $1,118,995,233         FY 08      $1,104,878,338       FY 09     $1,166,134,413
     The general fund is the primary operating fund of the County. It is used to account for all financial resources of the general government except those
     required to be accounted for in other funds.

B.   Special Revenue Funds: FY 06             $902,730,060     FY 07       $1,152,768,622       FY 08     $1,292,353,515        FY 09       $1,189,911,478
     Special revenue funds are used to account for the proceeds of specific revenue sources (other than expendable trusts or major capital projects) that are
     legally restricted to specified purposes.

C. Debt Service Funds:         FY 06      $143,588,888         FY 07      $76,774,050         FY 08       $84,264,915           FY 09       $83,652,779
Debt service funds are used to account for the accumulation of resources for, and the payment of, general long-term debt principal, interest, and other debt
related costs.

D.   Capital Projects Funds: FY 06         $102,120,420           FY 07      $296,994,084           FY 08      $-749,779              FY 09         $36,468,049
     Capital projects funds are used to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those
     financed by proprietary funds).


Proprietary Fund Types:          FY 06      $722,164,544             FY 07       $1,147,992,183         FY 08      $1,185,827,569     FY 09       $1,330,623,268
Proprietary funds are used to account for activities that are similar to those often found in the private sector. The measurement focus is on the determination of
net income and capital maintenance. The following are the County's proprietary fund types:

A.   Enterprise Funds:          FY 06      $604,015,944           FY 07      $865,826,747          FY 08      $870,586,666         FY 09     $984,737,258
     Enterprise funds are used to account for operations that are financed primarily through user charges, or where the governing body has concluded that the
     determination of net income is appropriate.

B.   Internal Service Funds: FY 06         $118,148,600          FY 07      $282,165,436        FY 08      $315,240,903        FY 09      $345,886,010
     Internal service funds are used to account for goods or services provided by one County department to other County departments or agencies on a cost-
     reimbursement basis.


Agency Fund:                     FY 06     $3,473,596                      FY 07       $28,251,737            FY 08    $13,292,637            FY            09
       $13,292,637
Fiduciary funds are used to account for assets held by the County on behalf of outside parties, including other governments, or on behalf of other funds within
the government. When these assets are held under the terms of a formal trust agreement, either a pension trust fund, a nonexpendable trust fund, or an
expendable trust fund is used. The terms "unexpendable" and "expendable" refer to whether or not the government is under an obligation to maintain the trust
principal. Agency funds generally are used to account for assets that government holds on behalf of others as their agent. The County only has expendable
trust funds and agency funds. The measurement focus of expendable trust funds is similar to that of governmental funds. Agency funds are custodial in nature
and accordingly do not involve the measurement of results of operations.




Source of definitions: Hillsborough County 2000 Comprehensive Annual Financial Report (CAFR) and 2002 CAFR.




                                                                           Page 128
                                           BUDGET SUMMARY BY FUND
                                                         FY 06           FY 07              FY 08          FY 09
                          Fund Title                     Actual         Adopted         Recommended       Planned
General Fund
Countywide General Fund                                  $541,745,332   $686,888,607      $673,442,380    $709,628,485
Unincorporated Area General Fund                          329,678,475     432,106,626       431,435,958     456,505,928
                                            Subtotal      871,423,807   1,118,995,233     1,104,878,338   1,166,134,413
Special Revenue Funds
Countywide Special Purpose Revenue Fund                   137,839,880     183,538,486       211,059,570     221,161,961
Unincorporated Area Special Purpose Fund                   40,261,938      41,471,294        32,198,354      32,969,541
County Blended Component Units Fund                         9,173,489      10,134,259         9,873,848      10,343,311
Local Housing Assistance Program Fund                      11,529,173       8,386,814         8,500,000       8,500,000
State Of Fl Healthcare Surtax Trust Fund                   75,056,491     170,566,962       200,412,835     221,732,932
Sales Tax Revenue Fund                                    219,779,657     271,096,486       269,312,247     283,285,018
Intergovernmental Grants                                  115,169,584      93,136,816        91,784,144      89,660,423
County Transportation Trust Fund                          126,781,499     160,193,579       163,578,371     167,061,829
Library Tax District Fund                                  43,045,128      72,482,150        87,629,326      90,942,850
Infrastructure Surtax Fixed Project Fund                  124,093,221     141,761,776       218,004,820      64,253,613
                                            Subtotal      902,730,060   1,152,768,622     1,292,353,515   1,189,911,478
Debt Service Funds
Cap Imp Non-Adval Rev 98 Dbt Svc Fd                         1,497,150      1,874,594         1,814,723       1,814,973
Fuel Tax Ref Rev Bds Dbt Svc Fd                             2,386,648      3,551,521         3,582,686       2,589,236
4th Cent Tourist Dev Tax Debt SvcFd                                 0              0         1,178,090       1,161,890
5th Cent Tourist Dev Tax Debt Fd                                    0              0         4,143,883       4,142,939
P&R G.O. Bnds 93/96/02 Dbt Svc Fd                           1,386,428      1,496,307         1,565,475       1,597,494
ELAPP Limited Adval Tax Bonds Dbt Svc Fd                    5,323,825      6,216,502         6,507,269       6,507,798
Crim Just Cip Ref Rev 93& 03 Dbt Svc Fd                    10,003,500     21,666,042        21,669,292      21,667,042
Ct Facil Rev Bds 99&05 Debt Svc Fd                          1,079,551      5,243,680         5,249,918       5,598,792
Cap Imprv Prg Rev Bds 94/96/06 Debt Svc                    44,683,718      7,083,942         7,085,545       7,086,545
Cap Imprv Non-Adv Ref Rev 96&2006 Bd Fd                    65,751,789     11,725,427        11,879,633      11,881,008
Cap Impr Commercial Paper Program Fund                              0              0         1,654,779       1,654,778
CIT Rev Bds 2001 A & B Dbt Svc Fd                           4,537,862      6,650,788         6,651,788       6,654,588
CIT Rev Bds 2004 Dbt Svc Fd                                 6,344,269      8,992,859         9,007,296       9,019,608
TSA Non-Adv Ref Rev Bds 05 Dbt Svc Fd                         594,148      2,272,388         2,274,538       2,276,088
                                            Subtotal      143,588,888     76,774,050        84,264,915      83,652,779




                                                       Page 129
                                           BUDGET SUMMARY BY FUND
                                                          FY 06            FY 07              FY 08             FY 09
                             FUND TITLE                   Actual          Adopted         Recommended          Planned
Capital Projects Funds
Countywide Capital Projects Fund                           19,317,385       23,521,760           4,455,250        6,694,000
Unincorp Area Capital Projects Fund                         4,991,219       10,968,736          12,500,000        6,900,000
Cap Imp Non-Adval Tax Rev Bds Ser 98 Fd                       192,781                 0                   0               0
EPC Facility Acquisition/Rehab Fund                           110,047                 0                   0               0
General Oblig Bonds P & R Program Fund                         85,221                 0                   0               0
Enviro Sensitive Lands Tax/Bond Fund                       16,020,267       15,777,509          16,981,966       17,852,718
Court Facil Non-Bond Construction Fund                      2,125,923           100,000             100,000         100,000
Cap Impr Commercial Paper Program Fund                     59,277,577      247,413,028       ( 34,911,995)        4,796,331
Falkenburg Jail Construction Fund                                   0        ( 786,949)             125,000         125,000
                                            Subtotal      102,120,420      296,994,084           ( 749,779)      36,468,049
Enterprise Funds
Solid Waste System Enterprise Fund                        170,630,775      267,318,350       270,842,055        312,417,667
Water & Wastewater Utility Enterprise Fd                  427,696,048      592,518,005       596,835,611        670,799,291
Cap Impr Commercial Paper Program Fund                      2,699,999        5,570,000         2,909,000          1,520,300
Recl Water Spcl Assessment Rev Bds 2000                       436,338          412,825                 0                  0
Capacity Assess Special Assess Bds 2000                     2,552,784            7,567                 0                  0
                                            Subtotal      604,015,944      865,826,747       870,586,666        984,737,258
Internal Service Fund
Fleet Services Fund                                        23,142,990       41,097,956        50,462,326         57,995,076
County Self Insurance Fund                                 95,005,610      241,067,480       264,778,577        287,890,934
                                            Subtotal      118,148,600      282,165,436       315,240,903        345,886,010
Non-Commitment Special Assessment Debt
CAU Special Assessment Bonds 2006                            3,473,499      18,800,013          9,824,884          9,824,884
Transportation Assessment Units Fund                                97           8,563              8,671              8,671
Recl Water Spcl Assessment Rev Bds 2000                              0       1,598,391            500,419            500,419
Capacity Assess Special Assess Bds 2000                              0       7,844,770          2,958,663          2,958,663
                                            Subtotal         3,473,596       28,251,737        13,292,637         13,292,637
                                              Total     $2,745,501,315   $3,821,775,909    $3,679,867,195     $3,820,082,624




                                                       Page 130
                                       FUND SUMMARY BY TYPE OF EXPENDITURE


                                                           FY 06           FY 07              FY 08          FY 09
                       Titles                              Actual         Adopted         Recommended       Planned
GENERAL REVENUE FUND
Countywide General Fund
Personal Services                                          $106,997,298   $119,421,859      $119,816,545   $125,554,110
Operating Expenditure/Expense                                41,528,751     52,038,383        57,091,021     59,325,371
Capital Equipment                                             2,187,359     12,688,244        12,348,176     12,284,334
Capital Projects                                                873,249              0           120,000              0
Grants & Aids                                                38,806,205     44,912,600        41,801,465     42,433,464
Reserves & Refunds                                              413,076     69,888,848        73,686,502     83,918,956
Transfers                                                    70,297,471     77,091,685        50,521,703     54,639,616
Budgeted Transfers to Constitutional Officers               280,641,923    310,846,988       318,056,968    331,472,634
                                                Subtotal    541,745,332    686,888,607       673,442,380    709,628,485
Unincorporated Area General Fund
Personal Services                                           122,329,829     144,157,875      137,791,170     144,273,837
Operating Expenditure/Expense                                49,992,539      55,400,936       53,960,928      52,419,136
Capital Equipment                                             1,535,534       4,980,642        6,761,842       4,235,097
Capital Projects                                                 49,014          71,985           63,200          51,200
Grants & Aids                                                   266,242       6,006,153        4,241,500       4,248,950
Reserves & Refunds                                              215,538      55,695,171       61,529,990      81,612,929
Transfers                                                    50,519,816      52,632,560       52,706,436      47,192,596
Budgeted Transfers to Constitutional Officers               104,769,963     113,161,304      114,380,892     122,472,183
                                           Subtotal         329,678,475     432,106,626      431,435,958     456,505,928
                        Total General Revenue Fund          871,423,807   1,118,995,233    1,104,878,338   1,166,134,413

SPECIAL REVENUE FUNDS
Countywide Special Purpose Revenue Fund
Personal Services                                            10,365,288     11,462,354        11,895,599     12,528,952
Operating Expenditure/Expense                                16,524,437     21,716,136        28,733,872     27,511,747
Capital Equipment                                             2,385,421      1,140,216         3,058,612      2,817,610
Capital Projects                                             10,025,026      1,216,098         1,178,600        895,600
Grants & Aids                                                83,024,340     94,371,293       108,051,501    115,090,000
Reserves & Refunds                                                  286     47,758,822        46,196,669     49,975,747
Transfers                                                    13,511,655      4,506,032        10,629,463     10,978,691
Budgeted Transfers to Constitutional Officers                 2,003,427      1,367,535         1,315,254      1,363,614
                                              Subtotal      137,839,880    183,538,486       211,059,570    221,161,961
Unincorporated Area Special Purpose Fund
Personal Services                                            13,286,024     14,844,227         9,901,325     10,379,512
Operating Expenditure/Expense                                 9,566,397     12,411,137         9,060,808      9,385,520
Capital Equipment                                               702,565         19,450                 0              0




                                                            Page 131
                                       FUND SUMMARY BY TYPE OF EXPENDITURE


                                                           FY 06          FY 07            FY 08         FY 09
                       Titles                              Actual        Adopted       Recommended      Planned
County Blended Component Units Fund
Personal Services                                            7,863,836     8,601,771        8,307,970     8,756,105
Operating Expenditure/Expense                                1,024,534     1,291,580        1,220,607     1,244,846
Capital Equipment                                               67,611        72,100           99,100        82,100
Capital Projects                                               122,368       156,453          112,000       117,000
Reserves & Refunds                                              95,140        12,355          134,171       143,260
                                                Subtotal     9,173,489    10,134,259        9,873,848    10,343,311
Local Housing Assistance Program Fund
Personal Services                                              365,867       462,877          507,200       523,340
Operating Expenditure/Expense                                  158,430       267,808          202,334       203,195
Capital Equipment                                                2,998             0                0             0
Capital Projects                                                34,495             0                0             0
Grants & Aids                                               10,967,383     7,656,129        7,790,466     7,773,465
                                                Subtotal    11,529,173     8,386,814        8,500,000     8,500,000
State of Fl Healthcare Surtax Trust Fund
Reserves & Refunds                                                   0    75,575,798       87,963,758   103,023,963
Transfers                                                   75,056,491    94,991,164      112,449,077   118,708,969
                                                Subtotal    75,056,491   170,566,962      200,412,835   221,732,932
Sales Tax Revenue Fund
Personal Services                                               63,960       113,486          194,566       202,298
Operating Expenditure/Expense                                   10,932        21,815           68,910        38,916
Grants & Aids                                               74,491,918    75,428,678       75,032,492    79,004,191
Reserves & Refunds                                                   0    43,343,748       41,779,831    42,663,464
Transfers                                                  145,057,666   152,036,009      152,082,948   161,221,899
Budgeted Transfers to Constitutional Officers                  155,181       152,750          153,500       154,250
                                                Subtotal   219,779,657   271,096,486      269,312,247   283,285,018
Intergovernmental Grants
Personal Services                                           27,783,413    31,593,342       31,962,422    33,490,097
Operating Expenditure/Expense                               25,870,303    25,818,687       21,727,922    21,030,985
Capital Equipment                                            2,126,083       282,183        2,370,331       153,648
Capital Projects                                             1,289,047       524,527                0             0
Grants & Aids                                               39,204,906    34,423,895       35,152,770    34,514,994
Reserves & Refunds                                           1,203,427       494,182          570,699       470,699
Transfers                                                   17,692,405             0                0             0
                                                Subtotal   115,169,584    93,136,816       91,784,144    89,660,423
County Transportation Trust Fund
Personal Services                                           30,263,779    34,057,324       34,257,181    36,130,098
Operating Expenditure/Expense                               30,157,308    37,235,387       35,625,142    35,890,938
Capital Equipment                                              490,418        68,521                0             0
Capital Projects                                            15,976,430    28,126,419       29,548,000    25,393,000
Grants & Aids                                                4,656,830     4,624,818        3,366,431     3,432,573
Reserves & Refunds                                                 912    11,223,004       14,847,838    18,871,882
Transfers                                                   45,094,347    44,671,713       45,933,779    47,343,338
Budgeted Transfers to Constitutional Officers                  141,475       186,393                0             0
                                                Subtotal   126,781,499   160,193,579      163,578,371   167,061,829




                                                            Page 132
                                       FUND SUMMARY BY TYPE OF EXPENDITURE


                                                           FY 06          FY 07              FY 08          FY 09
                       Titles                              Actual        Adopted         Recommended       Planned
Library Tax District Fund
Personal Services                                           17,469,385     20,103,499        20,695,664     22,118,044
Operating Expenditure/Expense                                9,000,270      9,768,839        13,287,988     13,583,710
Capital Equipment                                            6,632,447      6,908,656         5,321,974      5,154,181
Capital Projects                                             3,153,808      3,107,000           399,175      2,598,814
Grants & Aids                                                  690,469        680,075           684,220        684,220
Reserves & Refunds                                              97,820     26,303,696        44,524,023     42,162,910
Transfers                                                    4,865,903      4,121,032         1,259,625      3,103,807
Budgeted Transfers to Constitutional Officers                1,135,026      1,489,353         1,456,657      1,537,164
                                                Subtotal    43,045,128     72,482,150        87,629,326     90,942,850
Infrastructure Surtax Fixed Project Fund
Operating Expenditure/Expense                                   75,609               0           38,000               0
Capital Equipment                                            2,187,591       4,982,371        5,839,160       1,600,000
Capital Projects                                            59,602,177     106,967,000      181,479,000      35,327,000
Grants & Aids                                               10,205,684               0        1,823,342               0
Reserves & Refunds                                                   0       7,599,959       18,120,019      16,606,202
Transfers                                                   52,022,160      22,212,446       10,705,299      10,720,411
                                            Subtotal       124,093,221     141,761,776      218,004,820      64,253,613
                        Total Special Revenue Funds        902,730,060   1,152,768,622    1,292,353,515   1,189,911,478

DEBT SERVICE FUNDS
Cap Imp Non-Adval Rev 98 Dbt Svc Fd
Operating Expenditure/Expense                                    2,650          3,000             5,000          5,000
Debt Service                                                 1,494,500      1,497,000         1,498,375      1,498,625
Reserves & Refunds                                                   0        374,594           311,348        311,348
                                                Subtotal     1,497,150      1,874,594         1,814,723      1,814,973
Fuel Tax Ref Rev Bds Dbt Svc Fd
Operating Expenditure/Expense                                        0         15,000            15,000         15,000
Debt Service                                                 2,386,648      2,370,600         2,373,450      1,380,000
Reserves & Refunds                                                   0      1,165,921         1,194,236      1,194,236
                                                Subtotal     2,386,648      3,551,521         3,582,686      2,589,236
4th Cent Tourist Dev Tax Debt Svc Fund
Operating Expenditure/Expense                                       0               0            10,000         10,000
Debt Service                                                        0               0         1,168,090      1,151,890
                                                Subtotal            0               0         1,178,090      1,161,890
5th Cent Tourist Dev Tax Debt Svc Fund
Operating Expenditure/Expense                                       0               0            20,000         20,000
Debt Service                                                        0               0         3,210,567      3,209,623
Reserves & Refunds                                                  0               0           913,316        913,316
                                                Subtotal            0               0         4,143,883      4,142,939
P&R G.O. Bnds 93/96/02 Dbt Svc Fd
Operating Expenditure/Expense                                    8,000         10,000            10,000         10,000
Debt Service                                                 1,326,655      1,321,030         1,324,203      1,319,553
Reserves & Refunds                                               1,589         99,114           176,320        212,371
Budgeted Transfers to Constitutional Officers                   50,184         66,163            54,952         55,570
                                                Subtotal     1,386,428      1,496,307         1,565,475      1,597,494




                                                            Page 133
                                       FUND SUMMARY BY TYPE OF EXPENDITURE


                                                         FY 06           FY 07            FY 08         FY 09
                       Titles                            Actual         Adopted       Recommended      Planned
ELAPP Limited Adval Tax Bonds Dbt Svc Fd
Operating Expenditure/Expense                                      0          7,000            7,000         7,000
Debt Service                                               5,153,903      5,149,413        5,150,650     5,154,690
Reserves & Refunds                                             6,040        858,150        1,165,604     1,164,956
Budgeted Transfers to Constitutional Officers                163,882        201,939          184,015       181,152
                                              Subtotal     5,323,825      6,216,502        6,507,269     6,507,798
Crim Just Cip Ref Rev 93& 03 Dbt Svc Fd
Operating Expenditure/Expense                                  3,600          4,000            4,000         4,000
Debt Service                                               9,999,900      9,994,500        9,997,750     9,995,500
Reserves & Refunds                                                 0     11,667,542       11,667,542    11,667,542
                                              Subtotal    10,003,500     21,666,042       21,669,292    21,667,042
Ct Facil Rev Bds 99&05 Debt Svc Fd
Operating Expenditure/Expense                                  5,608         10,000           10,000        10,000
Debt Service                                               1,073,943      2,534,097        2,532,671     2,533,953
Reserves & Refunds                                                 0      2,699,583        2,707,247     3,054,839
                                              Subtotal     1,079,551      5,243,680        5,249,918     5,598,792
Cap Imprv Prg Rev Bds 94/96/06 Debt Svc
Operating Expenditure/Expense                                606,383          7,000           10,200        10,200
Debt Service                                              43,834,710      3,247,022        3,245,425     3,246,425
Reserves & Refunds                                                 0      3,829,920        3,829,920     3,829,920
Transfers                                                    242,625              0                0             0
                                              Subtotal    44,683,718      7,083,942        7,085,545     7,086,545
Cap Imprv Non-Adv Ref Rev 96&2006 Bd Fd
Operating Expenditure/Expense                                606,954          4,000            8,000         8,000
Debt Service                                              64,945,921      5,185,711        5,183,731     5,185,106
Reserves & Refunds                                           198,914      6,535,716        6,687,902     6,687,902
                                              Subtotal    65,751,789     11,725,427       11,879,633    11,881,008
Cap Imp Commercial Paper Program Fund
Debt Service                                                       0              0        1,654,779     1,654,778
                                              Subtotal             0              0        1,654,779     1,654,778
CIT Rev Bds 2001 A & B Dbt Svc Fd
Operating Expenditure/Expense                                  3,600          8,000            8,000         8,000
Debt Service                                               4,534,262      4,528,262        4,529,262     4,532,062
Reserves & Refunds                                                 0      2,114,526        2,114,526     2,114,526
                                                           4,537,862      6,650,788        6,651,788     6,654,588
CIT Rev Bds 2004 Dbt Svc Fd
Operating Expenditure/Expense                                  3,500          4,000            4,000         4,000
Debt Service                                               6,340,769      6,337,007        6,351,444     6,363,756
Reserves & Refunds                                                 0      2,651,852        2,651,852     2,651,852
                                             Subtotal      6,344,269      8,992,859        9,007,296     9,019,608
TSA Non-Adv Ref Reb Bds 05 Dbt Svc Fd
Operating Expenditure/Expense                                   (500)         4,000            4,000         4,000
Debt Service                                                 594,648      1,306,850        1,309,000     1,310,550
Reserves & Refunds                                                 0        961,538          961,538       961,538
                                             Subtotal        594,148      2,272,388        2,274,538     2,276,088
                            Total Debt Service Funds     143,588,888     76,774,050       84,264,915    83,652,779




                                                          Page 134
                                       FUND SUMMARY BY TYPE OF EXPENDITURE


                                                           FY 06          FY 07             FY 08          FY 09
                       Titles                              Actual        Adopted        Recommended       Planned
CAPITAL PROJECTS FUNDS
Countywide Capital Projects Fund
Operating Expenditure/Expense                                1,328,516             0          (710,800)             0
Capital Equipment                                                    0     1,543,000           241,835        125,000
Capital Projects                                            13,475,304    21,711,000         2,339,284      6,019,000
Grants & Aids                                                3,240,000       100,000                 0              0
Reserves & Refunds                                                   0       (40,970)        2,584,931        550,000
Transfers                                                      179,840       219,730                 0              0
Budgeted Transfers to Constitutional Officers                1,093,725       (11,000)                0              0
                                                Subtotal    19,317,385    23,521,760         4,455,250      6,694,000
Unincorp Area Capital Projects Fund
Operating Expenditure/Expense                                1,451,549        59,000            60,000              0
Capital Projects                                             3,320,652     4,361,000        12,375,000      5,953,000
Grants & Aids                                                        0             0                 0              0
Reserves & Refunds                                             219,018     6,548,736            65,000        947,000
                                       Subtotal              4,991,219    10,968,736        12,500,000      6,900,000
Cap Imp Non-Adval Tax Rev Bds Ser 98 Fd
Capital Projects                                               192,781             0                 0              0
                                       Subtotal                192,781             0                 0              0
EPC Facility Acquisition/Rehab Fund
Operating Expenditure/Expense                                    1,482             0                 0              0
Capital Equipment                                                2,200             0                 0              0
Capital Projects                                               106,365             0                 0              0
                                       Subtotal                110,047             0                 0              0
General Oblig Bonds P & R Program Fund
Capital Projects                                                85,221        (3,124)                0              0
Reserves & Refunds                                                   0         3,124                 0              0
                                       Subtotal                 85,221             0                 0              0
Enviro Sensitive Lands Tax/Bond Fund
Personal Services                                            1,250,113     1,496,038         1,550,920      1,615,031
Operating Expenditure/Expense                                  850,942       867,260         1,384,724      2,071,078
Capital Equipment                                               79,540       286,200                 0              0
Capital Projects                                             8,850,229    11,450,385        12,119,352     11,838,872
Debt Service                                                     6,250             0                 0              0
Grants & Aids                                                        0             0                 0              0
Reserves & Refunds                                                   0     1,336,257         1,073,102      1,091,431
Transfers                                                    4,983,193       341,369           853,868      1,236,306
                                       Subtotal             16,020,267    15,777,509        16,981,966     17,852,718
Court Facil Non-Bond Construction Fund
Operating Expenditure/Expense                                   48,055             0                 0              0
Capital Projects                                             1,603,416             0           300,000              0
Reserves & Refunds                                                   0       100,000          (200,000)       100,000
Transfers                                                      474,452             0                 0              0
                                       Subtotal              2,125,923       100,000           100,000        100,000




                                                            Page 135
                                      FUND SUMMARY BY TYPE OF EXPENDITURE


                                                        FY 06          FY 07             FY 08          FY 09
                       Titles                           Actual        Adopted        Recommended       Planned
Cap Impr Commercial Paper Program Fund
Operating Expenditure/Expense                                27,248             0                 0              0
Debt Service                                             49,842,090    72,006,028        10,605,000              0
Reserves & Refunds                                                0    89,755,471      (207,337,386)             0
Transfers                                                 9,408,239    85,651,529       161,820,391      4,796,331
                                             Subtotal    59,277,577   247,413,028       (34,911,995)     4,796,331
Falkenburg Jail Construction Fund
Reserves & Refunds                                                0      (786,949)          125,000        125,000
                                             Subtotal             0      (786,949)          125,000        125,000
                        Total Capital Projects Funds    102,120,420   296,994,084          (749,779)    36,468,049

ENTERPRISE FUNDS
Solid Waste System Enterprise Fund
Personal Services                                         8,681,444     8,943,736         9,746,155     10,250,373
Operating Expenditure/Expense                            55,496,259    61,636,825        70,053,828     78,813,033
Capital Equipment                                         1,801,166     2,357,936         1,953,000        846,000
Capital Projects                                          7,454,182     2,575,000        10,627,780     24,701,660
Debt Service                                             12,527,005    26,878,900         9,668,550     13,303,391
Reserves & Refunds                                           64,814    57,984,335        70,184,753     76,847,690
Transfers                                                84,605,905   106,941,618        98,607,989    107,655,520
                                            Subtotal    170,630,775   267,318,350       270,842,055    312,417,667
Water & Wastewater Utility Enterprise Fd
Personal Services                                        39,283,494    43,822,185        48,745,024     51,297,541
Operating Expenditure/Expense                            80,405,585    97,347,287       106,423,198    103,879,128
Capital Equipment                                         2,630,542     2,719,697         5,946,312      2,181,399
Capital Projects                                         44,866,736   171,894,000        65,369,000    138,154,000
Debt Service                                             31,685,255    28,371,187        27,668,272     27,665,788
Grants & Aids                                               625,859             0                 0              0
Reserves & Refunds                                          158,516     7,717,549       101,657,905    104,346,369
Transfers                                               228,040,061   240,646,100       241,025,900    243,275,066
                                           Subtotal     427,696,048   592,518,005       596,835,611    670,799,291
Cap Impr Commercial Paper Program Fund
Debt Service                                              2,699,999     5,570,000         2,909,000      1,520,300
                                           Subtotal       2,699,999     5,570,000         2,909,000      1,520,300
Recl Water Spcl Assessment Rev Bds 2000
Operating Expenditure/Expense                                 9,473             0                 0              0
Debt Service                                                426,676             0                 0              0
Reserves & Refunds                                              189      (700,271)                0              0
Transfers                                                         0     1,113,096                 0              0
                                           Subtotal         436,338       412,825                 0              0
Capacity Assess Special Assess Bds 2000
Operating Expenditure/Expense                                40,787             0                 0              0
Capital Projects                                            106,275             0                 0              0
Debt Service                                              2,405,441             0                 0              0
Reserves & Refunds                                              280    (4,947,565)                0              0
Transfers                                                         1     4,955,132                 0              0
                                           Subtotal       2,552,784         7,567                 0              0
                            Total Enterprise Funds      604,015,944   865,826,747       870,586,666    984,737,258



                                                         Page 136
                                    FUND SUMMARY BY TYPE OF EXPENDITURE


                                                         FY 06            FY 07              FY 08            FY 09
                       Titles                            Actual          Adopted         Recommended         Planned
INTERNAL SERVICE FUND
Fleet Services Fund
Personal Services                                          3,822,140        4,393,851         4,359,493        4,628,754
Operating Expenditure/Expense                             10,538,650       12,563,963        12,218,561       12,705,069
Capital Equipment                                          8,782,200       11,453,682         9,730,810        9,650,699
Reserves & Refunds                                                 0       12,686,460        24,153,462       31,010,554
                                           Subtotal       23,142,990       41,097,956        50,462,326       57,995,076
County Self Insurance Fund
Personal Services                                          3,001,070        4,259,046         3,898,263        4,050,862
Operating Expenditure/Expense                             91,278,471      105,551,442       115,704,844      129,224,440
Capital Equipment                                              4,610                0                 0                0
Reserves & Refunds                                            10,845      130,565,832       144,381,215      153,708,298
Transfers                                                    710,614          691,160           794,255          907,334
                                            Subtotal      95,005,610      241,067,480       264,778,577      287,890,934
                       Total Internal Service Funds      118,148,600      282,165,436       315,240,903      345,886,010

AGENCY FUNDS
CAU Special Assessment Bonds 2006
Operating Expenditure/Expense                               1,816,419         203,070            250,000          250,000
Debt Service                                                1,657,080       8,892,125          8,892,125        8,892,125
Reserves & Refunds                                                  0       9,704,818            682,759          682,759
                                           Subtotal         3,473,499      18,800,013          9,824,884        9,824,884
Transportation Assessment Units Fund
Operating Expenditure/Expense                                     97              300             1,078            1,078
Reserves & Refunds                                                 0            8,263             7,593            7,593
                                         Subtotal                 97            8,563             8,671            8,671
Recl Water Spcl Assessment Rev Bds 2000
Operating Expenditure/Expense                                      0            15,000           15,000           15,000
Debt Service                                                       0           426,395          424,534          426,994
Reserves & Refunds                                                 0         1,156,996           60,885           58,425
                                         Subtotal                  0         1,598,391          500,419          500,419
Capacity Assess Special Assess Bds 2000
Operating Expenditure/Expense                                       0          69,024            75,000           15,000
Debt Service                                                        0       2,404,073         2,408,038        2,403,484
Reserves & Refunds                                                  0       5,371,673           475,625          540,179
                                         Subtotal                   0       7,844,770         2,958,663        2,958,663
                              Total Agency Funds            3,473,596      28,251,737        13,292,637       13,292,637

                                              Total    $2,745,501,315   $3,821,775,909    $3,679,867,195   $3,820,082,624




                                                          Page 137
                                                        COUNTYWIDE GENERAL FUND
This general fund accounts for all financial transactions except those required to be accounted for in other funds. The fund's resources, ad valorem taxes and
other revenues, provide services for the benefit of all residents of Hillsborough County. Effective FY 91, all restricted revenues and expenditures were moved
into a newly created Countywide Special Purpose Revenue Fund. This separation provides a better picture of the use of unrestricted and restricted County
funds.

                                                                             FY 06                FY 07                 FY 08                 FY 09
                       Revenues by Source                                    Actual              Adopted            Recommended              Planned
Current Ad Valorem Taxes                                                    $429,587,394          $512,585,999          $504,628,337          $534,608,201
Delinq Ad Valorem Taxes                                                        1,237,956             1,500,000             1,500,000             1,500,000
Licenses And Permits                                                           4,422,063             4,368,258             3,232,710             3,278,718
Intergovernmental Revenue                                                      9,434,164             9,320,425             6,664,451             6,873,911
Charges For Services                                                          45,048,034            44,803,433            47,985,899            47,854,295
Fines And Forfeits                                                                62,251               246,125                37,609                38,137
Miscellaneous Revenues                                                        18,374,760             9,435,564            13,774,672            14,082,915
                                                    Gross Revenue            508,166,622           582,259,804           577,823,678           608,236,177
Interfund Transfers                                                            8,421,155              8,375,200            13,078,239           14,122,159
Other                                                                         38,464,514             21,183,100            27,704,617           25,730,884
Less 5% Required By Law                                                                0          ( 29,112,990)         ( 26,164,154)        ( 27,760,735)
Fund Balance Begin of Year                                                    87,512,578            104,183,493            81,000,000           89,300,000
                                                                             134,398,247            104,628,803            95,618,702          101,392,308
                                                               Total        $642,564,869          $686,888,607          $673,442,380         $709,628,485



                                                                             FY 06                FY 07                 FY 08                 FY 09
                  Appropriations by Organization                             Actual              Adopted            Recommended              Planned
Board of County Commissioners
Board of County Commissioners                                                  $2,000,267            $2,220,322           $2,265,635            $2,350,012
County Internal Performance Auditor                                               372,529               440,135              408,801               429,118
                                                                                2,372,796             2,660,457             2,674,436            2,779,130
County Attorney
County Attorney                                                                 8,926,075             9,723,275             9,682,400           10,149,774




                                                                        Page 138
                                                 COUNTYWIDE GENERAL FUND
                                                           FY 06           FY 07             FY 08         FY 09
                Appropriations by Organization             Actual         Adopted        Recommended      Planned
County Administrator
Aging Services Department                                    10,327,158     12,600,766       11,987,853     12,290,937
Animal Services Department                                    7,333,989      7,965,239        8,232,248      8,623,611
Children's Services Department                               12,458,074     13,852,728       13,047,577     13,683,353
Communications Department                                     2,951,214      3,539,504        3,284,297      3,459,208
Community Liaison Section                                       747,429        841,286          687,749        723,983
Consumer Protection Agency                                    1,438,141      1,574,164        1,515,854      1,595,154
Cooperative Extension Department                              1,484,839      1,673,289        1,652,853      1,715,059
County Administrator                                          3,290,797      3,796,693        3,758,954      3,908,750
Debt Management Department                                      826,059        873,090          899,499        939,287
Economic Development Department                               1,594,670      1,891,536        1,797,523      1,862,554
Emergency Dispatch Center                                             0        204,934          197,930        209,757
Emergency Management                                                  0      1,131,833        1,184,672      1,178,968
Equal Opportunity Administrator                                 173,527        187,563          195,946        206,378
Health and Social Services Department                        12,909,865     13,523,390       16,854,364     17,364,296
HIPAA Compliance Office                                         430,442        541,005          326,244        283,237
Human Resources Department                                    2,901,741      3,555,082        3,555,611      3,699,509
Information & Technology Services Dept                       16,222,119     17,405,380       17,589,136     18,514,880
Management & Budget Department                                2,522,415      2,994,002        2,811,644      2,960,157
Medical Examiner Department                                   4,049,543      4,751,963        4,867,969      5,160,673
Neighborhood Relations                                          589,077        635,148          594,617        537,255
Parks, Recreation and Conservation Department                13,396,783     15,839,783       16,673,010     17,506,106
Procurement Services                                          2,585,794      2,841,350        2,699,554      2,840,703
Public Safety Department                                      5,342,125              0                0              0
Public Works Department                                       2,439,805      2,796,990        2,759,163      2,930,580
Real Estate Department                                       19,933,221     22,317,992       25,485,926     26,911,906
Security Services Agency                                              0      4,461,188        4,578,303      4,813,851
                                                            125,948,827    141,795,898      147,238,496    153,920,152




                                                         Page 139
                                                 COUNTYWIDE GENERAL FUND
                                                              FY 06           FY 07             FY 08         FY 09
                Appropriations by Organization                Actual         Adopted        Recommended      Planned
Elected Officials
BOCC Judicial Services Cost                                        167,812              0                0              0
Clerk of Circuit Court                                          21,710,616     25,466,359       18,681,472     19,621,647
Property Appraiser                                               9,790,462      9,610,774        9,907,023     10,402,374
Public Defender                                                    116,055        131,193          116,358        126,552
Sheriff                                                        223,413,382    242,428,544      252,307,481    267,739,933
State Attorney (Part I)                                            377,725        358,811          525,498        476,074
State Attorney (Part II)                                         2,354,514      2,519,268        2,409,354      2,535,133
Supervisor of Elections                                          7,608,471      7,832,681       12,782,923      7,115,086
Tax Collector                                                   18,050,999     25,105,897       23,975,586     26,178,233
Value Adjustment Board                                             371,894        402,733          402,483        415,361
                                                               283,961,930    313,856,260      321,108,178    334,610,393

Judicial Branch (Admin Office of Courts)                         3,107,463      2,715,826        2,744,829      2,794,640
Guardian Ad Litem                                                  469,237        609,461          637,619        665,315
Boards, Commissions & Agencies
Charter Review Board                                                 3,096              0                0              0
Environmental Protection Commission                             10,035,871     10,620,119        9,873,668     10,409,940
Legislative Delegation                                             218,159        237,846          244,837        259,701
Soil & Water Conservation Board                                    244,409        262,830          238,022        250,246
                                                                10,501,535     11,120,795       10,356,527     10,919,887
Non-Departmental Organizations
Capital Improvement Program Projects                               808,667              0                0              0
Major Maintenance & Repair Program                               1,248,239              0                0              0
Governmental Agencies                                           20,585,187     25,772,567       27,829,525     28,468,230
Non-Departmental Allotments                                      4,095,129     21,639,411       19,334,614     19,134,841
Nonprofit Organizations                                          9,009,700     10,014,124        7,627,551      7,627,551
                                                                35,746,922     57,426,102       54,791,690     55,230,622
Non-Expenditure Accounts
Interfund Transfers                                             70,297,471     77,091,685       50,521,703     54,639,616
Reserves & Refunds                                                 413,076     69,888,848       73,686,502     83,918,956
                                                                70,710,547    146,980,533      124,208,205    138,558,572
                                                    Total     $541,745,332   $686,888,607     $673,442,380   $709,628,485




                                                            Page 140
                                                UNINCORPORATED AREA GENERAL FUND
This general fund accounts for ad valorem taxes and other revenue sources that provide services for the benefit of the residents of the unincorporated areas of
Hillsborough County only. The services provided by this fund include fire suppression, law enforcement, stormwater, parks and recreation, planning and growth
management, survey/mapping, code enforcement, and emergency services. Effective FY 91, all restricted revenues and expenditures were moved into the
Unincorporated Area Special Purpose Fund. This separation provides a better picture of the use of unrestricted and restricted County funds for unincorporated
area services.

                                                                             FY 06                 FY 07                 FY 08                 FY 09
                       Revenues by Source                                    Actual               Adopted            Recommended              Planned
Current Ad Valorem Taxes                                                     $195,152,776          $241,613,923          $238,682,439          $254,581,076
Delinq Ad Valorem Taxes                                                           308,884               350,000               200,000               200,000
Communications Services Tax                                                    23,579,615            23,649,963            26,768,486            27,531,388
Other Taxes                                                                        54,645                51,000                55,800                56,358
Licenses And Permits                                                                3,360               161,000                60,000                60,000
Intergovernmental Revenue                                                      17,184,251            17,375,655            15,871,593            17,102,588
Charges For Services                                                           21,544,129            23,113,808            22,521,132            22,815,347
Fines And Forfeits                                                              3,756,841             1,025,275             2,600,200             2,600,200
Miscellaneous Revenues                                                          6,416,253             4,172,638             6,699,503             7,006,268
                                                     Gross Revenue            268,000,754           311,513,262           313,459,153           331,953,225
Interfund Transfers                                                            79,417,184             71,233,163            69,009,657            73,163,539
Other                                                                          15,138,894              6,278,000             4,645,796             6,014,810
Less 5% Required By Law                                                                 0          ( 15,567,714)         ( 16,678,648)         ( 17,625,646)
Fund Balance Begin of Year                                                     33,684,581             58,649,915            61,000,000            63,000,000
                                                                              128,240,659           120,593,364           117,976,805           124,552,703
                                                               Total         $396,241,413          $432,106,626          $431,435,958          $456,505,928



                                                                             FY 06                 FY 07                FY 08                  FY 09
                 Appropriations by Organization                              Actual               Adopted           Recommended               Planned
County Administrator Organization
Affordable Housing Office                                                              $0             $181,005              $160,043              $168,711
Code Enforcement Dept                                                                   0                     0             5,506,430             5,772,457
Communications Department                                                         516,176               606,944               580,575               605,218
Community Liaison Section                                                          45,895                72,691                     0                     0
Emergency Dispatch Center                                                               0             2,020,496             2,084,387             2,196,288
Health & Social Services Department                                                     0             1,000,000             1,000,000             1,000,000
Housing and Community Code Enforcement                                          4,857,603             6,498,015                     0                     0
Fire Rescue Department                                                         95,423,244           111,595,222           112,416,980           114,004,074
Real Estate Department                                                          5,520,869             4,965,373             4,692,917             4,544,629
Parks, Recreation and Conservation Department                                  29,629,928            33,133,191            34,024,951            36,165,962
Planning & Growth Management Department                                        12,665,470            14,054,921            12,032,879            12,534,135
Public Safety Department                                                        1,806,377                     0                     0                     0
Public Works Department                                                        16,093,897            18,039,767            16,280,825            16,194,311
Water Resource Services                                                            87,798               209,507               186,900               190,300
                                                            Subtotal          166,647,257           192,377,132           188,966,887           193,376,085




                                                                        Page 141
                                           UNINCORPORATED AREA GENERAL FUND
                                                            FY 06           FY 07             FY 08         FY 09
                Appropriations by Organization              Actual         Adopted        Recommended      Planned
Elected Officials
Property Appraiser                                             1,610,365      1,740,069        1,816,589      1,907,418
Sheriff                                                       99,341,101    105,886,034      107,648,916    115,331,406
Tax Collector                                                  3,818,497      5,535,201        4,915,387      5,233,359
                                                             104,769,963    113,161,304      114,380,892    122,472,183
Non-Departmental Organizations
Capital Improvement Projects Program                              92,373              0                0              0
Major Maintenance & Repair Program                               188,657              0                0              0
Non-Departmental Allotments                                    6,370,428     17,366,016       13,851,753     11,852,135
Nonprofit Organizations                                          874,443        874,443                0              0
                                                               7,525,901     18,240,459       13,851,753     11,852,135
Non-Expenditure Accounts
Interfund Transfers                                           50,519,816     52,632,560       52,706,436     47,192,596
Reserves & Refunds                                               215,538     55,695,171       61,529,990     81,612,929
                                                              50,735,354    108,327,731      114,236,426    128,805,525
                                                  Total     $329,678,475   $432,106,626     $431,435,958   $456,505,928




                                                          Page 142
                                         COUNTYWIDE SPECIAL PURPOSE REVENUE FUND
This special revenue fund accounts for all financial transactions associated with restricted revenues which provide services to all residents of Hillsborough
County. This special use fund is subdivided into numerous and varied subfunds which have been established to manage and account for revenues and fees
which are restricted as to the purposes for which they may be used. Most of these revenues/fees are authorized by State law or by local government ordinance.
For example, numerous court fees have been established by local ordinances to fund various court-related programs regarding services and facility
improvements. State laws authorize fines to fund various criminal justice functions and education/training programs, and a half-cent sales tax to fund an
indigent health care program. Other local fees, fines, and charges are used to fund wholly or in part such programs as the as the 9-1-1 emergency telephone
system and the Animal Services spay/neuter program. In some cases, these restricted funds are supplemented by unrestricted revenues from the General
Fund in order to provide for enhanced programs.

                                                                            FY 06                 FY 07                FY 08                 FY 09
                       Revenues by Source                                   Actual               Adopted           Recommended              Planned
Licenses And Permits                                                           $627,931              $608,418              $593,516             $599,280
Intergovernmental Revenue                                                     11,109,509            10,776,842            11,284,725           11,704,488
Charges For Services                                                          14,985,773            13,464,477            13,897,313           14,023,581
Fines And Forfeits                                                             2,896,940             2,842,116             2,447,730            2,490,807
Miscellaneous Revenues                                                        13,432,261            16,582,418            11,648,251           11,747,891
                                                    Gross Revenue             43,052,414            44,274,271            39,871,535           40,566,047
Interfund Transfers                                                           90,073,506          110,916,541           130,632,949           137,083,073
Intrafund Transfers                                                              674,854                    0                     0                     0
Other                                                                          2,026,626               61,000             1,113,000             1,113,000
Less 5% Required By Law                                                                0           ( 444,395)            ( 129,047)            ( 129,047)
Fund Balance Begin of Year                                                    30,900,358           28,731,069            39,571,133            42,528,888
                                                                             123,675,344          139,264,215           171,188,035           180,595,914
                                                              Total         $166,727,758         $183,538,486          $211,059,570          $221,161,961



                                                                            FY 06                 FY 07                FY 08                 FY 09
                 Appropriations by Organization                             Actual               Adopted           Recommended              Planned
County Administrator
Animal Services Department                                                      $257,550             $388,365             $408,485              $414,856
Community Liaison Section                                                        134,395               222,684              211,595                75,309
Emergency Dispatch Center                                                              0               276,826              414,697               432,065
Health and Social Services Department                                         84,091,503            98,386,494          115,890,207           122,249,739
Information & Technology Svcs Department                                       3,586,802             8,281,284           11,391,367            11,358,805
Parks, Recreation & Conservation Department                                            0                10,000               82,384                84,776
Public Safety Department                                                       5,628,212                     0                    0                     0
Public Works Department                                                            2,902                 7,500                8,667                 8,658
Real Estate Department                                                            10,388                11,693                   38                   335
                                                                              93,711,752           107,584,846          128,407,440           134,624,543




                                                                        Page 143
                                        COUNTYWIDE SPECIAL PURPOSE REVENUE FUND
                                                             FY 06           FY 07             FY 08         FY 09
                  Appropriations by Organization             Actual         Adopted        Recommended      Planned
Elected Officials
Public Defender                                                   640,903        676,968          844,271        893,706
Sheriff                                                         2,003,427      1,367,535        1,315,254      1,363,614
State Attorney (Part I)                                           299,696        389,000        1,416,888        829,854
                                                                2,944,026      2,433,503        3,576,413      3,087,174

Judicial Branch (Admin Office of Courts)                        7,099,073      6,574,242        7,316,952      7,389,802

Boards, Commissions & Agencies
Environmental Protection Commission                             1,634,616      1,150,978        1,245,438      1,295,639
                                                                1,634,616      1,150,978        1,245,438      1,295,639
Non-Departmental Organizations
Capital Improvement Program Projects                            9,716,701        311,980          196,000              0
Governmental Agencies                                           1,803,781        283,200          250,000        250,000
Major Maintenance & Repair Program                              2,851,190      5,334,883        5,641,195      5,960,365
Non-Departmental Allotments                                     3,500,000      6,500,000        6,500,000      6,500,000
Nonprofit Organizations                                         1,066,800      1,100,000        1,100,000      1,100,000
                                                               18,938,472     13,530,063       13,687,195     13,810,365
Non-Expenditure Accounts
Intrafund Transfers                                               674,854              0                0              0
Interfund Transfers                                            12,836,801      4,506,032       10,629,463     10,978,691
Reserves & Refunds                                                    286     47,758,822       46,196,669     49,975,747
                                                               13,511,941     52,264,854       56,826,132     60,954,438
                                                   Total     $137,839,880   $183,538,486     $211,059,570   $221,161,961




                                                           Page 144
                                        UNINCORPORATED AREA SPECIAL PURPOSE FUND
This special revenue fund accounts for all restricted revenue sources that provide services for the benefit of the residents of unincorporated Hillsborough
County. Services provided from this fund include building permitting and inspection and construction associated with impact fees. Included within the revenue
sources are an annual Stormwater Assessment on developed properties and a distribution from the State of the Phosphate Severance Tax.

                                                                            FY 06                 FY 07                FY 08                 FY 09
                       Revenues by Source                                   Actual               Adopted           Recommended              Planned
Licenses And Permits                                                         $14,655,437           $15,898,800          $12,130,700           $12,387,700
Intergovernmental Revenue                                                        522,301               900,000              550,000               550,000
Charges For Services                                                           2,122,706             2,237,200            2,132,300             2,159,950
Fines And Forfeits                                                               135,841               128,100              430,400               433,200
Miscellaneous Revenues                                                         9,988,272             9,175,401            8,915,200             9,001,300
                                                    Gross Revenue             27,424,557            28,339,501           24,158,600            24,532,150
InterfundTransfers                                                             3,555,251             3,434,017            3,466,068             3,719,050
IntrafundTransfers                                                               832,834             1,162,435               873,468               884,072
Other                                                                             43,609                 20,000               43,860                44,737
Less 5% Required By Law                                                                0             ( 431,300)           ( 422,342)            ( 429,142)
Fund Balance Begin of Year                                                    18,244,959             8,946,641            4,078,700             4,218,674
                                                                              22,676,653            13,131,793            8,039,754             8,437,391
                                                              Total          $50,101,210           $41,471,294          $32,198,354           $32,969,541



                                                                            FY 06                 FY 07                FY 08                 FY 09
                 Appropriations by Organization                             Actual               Adopted           Recommended              Planned
County Administrator Organization
Cooperative Extension Department                                                 $23,076               $50,104               $49,880              $49,876
Fire Rescue Department                                                           264,975                     0                     0                    0
Neighborhood Relations                                                            17,500               100,000               100,000              125,000
Parks, Recreation and Conservation Department                                    218,768               283,016               287,788              297,351
Planning & Growth Management                                                  19,027,612            21,206,778            13,916,166           14,463,974
Public Works Department                                                          758,946               916,035               824,884              837,008
Water Department                                                                 128,798                13,534               232,803              232,803
                                                                              20,439,675            22,569,467            15,411,521           16,006,012
Elected Officials
Tax Collector                                                                    101,039               111,700                     0                     0
Boards, Commissions & Agencies
Environmental Protection Commission                                              140,741               157,348               148,137              156,913
Non-Departmental Organizations
Capital Improvement Projects Program                                           8,955,771             7,806,000             4,348,000            7,240,000
Governmental Agencies                                                          4,392,944                     0                     0                    0
Major Maintenance & Repair Program                                             2,922,348             3,897,999             3,252,475            3,452,107
Non-Departmental Allotments                                                      150,000               150,000               150,000              150,000
                                                                              16,421,063            11,853,999             7,750,475           10,842,107




                                                                        Page 145
                                   UNINCORPORATED AREA SPECIAL PURPOSE FUND
                                                         FY 06           FY 07             FY 08         FY 09
              Appropriations by Organization             Actual         Adopted        Recommended      Planned
Non-Expenditure Accounts
Interfund Transfers                                         2,301,564        219,567          186,550        186,550
Intrafund Transfers                                           832,834      1,162,435          873,468        884,072
Reserves & Refunds                                             25,022      5,396,778        7,828,203      4,893,887
                                                            3,159,420      6,778,780        8,888,221      5,964,509
                                               Total      $40,261,938    $41,471,294      $32,198,354    $32,969,541




                                                       Page 146
                                            COUNTY BLENDED COMPONENT UNITS FUND
This fund was established in FY 98 to account for the revenues and expenditures of the Hillsborough County Civil Service Board, Law Library Board, and the
Hillsborough County City-County Planning Commission. These component units meet the criteria for blended presentation in accordance with GASB Statement
Number 14 and are budgeted in a manner similar to that of the primary government itself.

                                                                           FY 06                FY 07                FY 08                 FY 09
                      Revenues by Source                                   Actual              Adopted           Recommended              Planned
Licenses And Permits                                                            $36,362              $35,300              $35,000               $35,000
Charges For Services                                                          1,817,294            1,608,835            1,863,891             1,899,991
Fines And Forfeits                                                                    0                    0                    0                     0
Miscellaneous Revenues                                                           93,686               41,500                8,000                 8,000
                                                   Gross Revenue              1,947,342            1,685,635            1,906,891             1,942,991
Interfund Transfers                                                           7,287,078            8,426,619            7,966,957            8,400,320
Fund Balance Begin of Year                                                       12,161               22,005                    0                    0
                                                                              7,299,239            8,448,624            7,966,957            8,400,320
                                                             Total           $9,246,581          $10,134,259           $9,873,848          $10,343,311



                                                                           FY 06                FY 07                FY 08                 FY 09
                 Appropriations by Organization                            Actual              Adopted           Recommended              Planned
Boards, Commissions & Agencies
Civil Service Board                                                          $2,514,548           $3,022,255           $3,193,686            $3,353,371
Law Library                                                                     435,049              488,599              486,229               489,690
Planning Commission                                                           6,128,752            6,611,050            6,059,762             6,356,990
                                                                              9,078,349           10,121,904            9,739,677            10,200,051
Non-Expenditure Accounts
Interfund Transfers                                                              95,140                    0              134,171              143,260
Reserves & Refunds                                                                    0               12,355                    0                    0
                                                                                 95,140               12,355              134,171              143,260
                                                             Total           $9,173,489          $10,134,259           $9,873,848          $10,343,311




                                                                      Page 147
                                          LOCAL HOUSING ASSISTANCE PROGRAM FUND
This special revenue fund accounts for revenues and expenditures of the State Housing Initiatives Partnership (SHIP) program. The SHIP program's primary
focus is to implement the State of Florida's William E. Sadowski Affordable Housing Act which creates a dedicated statewide funding source for affordable
housing.

                                                                          FY 06                FY 07                FY 08                 FY 09
                      Revenues by Source                                  Actual              Adopted           Recommended              Planned
Intergovernmental Revenue                                                   $7,436,478           $7,426,314           $7,500,000            $7,500,000
Charges For Services                                                         2,886,130              960,500                    0                     0
Miscellaneous Revenues                                                         954,917                    0            1,000,000             1,000,000
                                                   Gross Revenue            11,277,525            8,386,814            8,500,000             8,500,000
                                                            Total          $11,277,525           $8,386,814           $8,500,000            $8,500,000



                                                                          FY 06                FY 07                FY 08                 FY 09
                Appropriations by Organization                            Actual              Adopted           Recommended              Planned
County Administrator Organization
Affordable Housing Office                                                           $0                    $0          $8,427,876            $8,422,390
Housing and Community Code Enforcement                                      11,529,173             8,318,610                   0                     0
Health and Social Services Department                                                0                68,204              72,124                77,610
                                                                            11,529,173            8,386,814            8,500,000             8,500,000
                                                             Total         $11,529,173           $8,386,814           $8,500,000            $8,500,000




                                                                      Page 148
                                     STATE OF FLORIDA HEALTH CARE SURTAX TRUST FUND
This trust fund was established in FY 92 to account for the proceeds of the special one-half cent sales surtax which was implemented December 1, 1991 to be
used solely to fund indigent health care services to residents of Hillsborough County. During the period October 1, 1997 to October 1, 2001 the sales tax rate
was reduced to one-quarter cent in order to draw down reserves. Prior to FY 01, proceeds from this sales surtax was accounted for by a Trust Fund. As a
result of GASB 34, the Trust Fund was replaced by this Special Revenue Fund.

                                                                             FY 06                FY 07                 FY 08                 FY 09
                       Revenue by Source                                     Actual              Adopted            Recommended              Planned
Discretionary Sales Surtax                                                  $107,057,180          $113,284,171          $115,223,923          $122,206,493
Miscellaneous Revenues                                                         2,382,507             1,000,000             2,000,000             2,000,000
                                                    Gross Revenue            109,439,687           114,284,171           117,223,923           124,206,493
Less 5% Required By Law                                                                0           ( 5,714,209)          ( 5,861,196)          ( 6,210,325)
Fund Balance Begin of Year                                                    32,096,773            61,997,000            89,050,108           103,736,764
                                                                              32,096,773            56,282,791            83,188,912            97,526,439
                                                               Total        $141,536,460          $170,566,962          $200,412,835          $221,732,932



                                                                             FY 06                FY 07                 FY 08                 FY 09
                 Appropriations by Organization                              Actual              Adopted            Recommended              Planned
Non-Expenditure Accounts
Interfund Transfers                                                          $75,056,491           $94,991,164          $112,449,077          $118,708,969
Reserves & Refunds                                                                     0            75,575,798            87,963,758           103,023,963
                                                                              75,056,491           170,566,962           200,412,835           221,732,932
                                                               Total         $75,056,491          $170,566,962          $200,412,835          $221,732,932




                                                                        Page 149
                                                          SALES TAX REVENUE FUND
This special revenue fund accounts for the collection of the Tourist Development Tax, the Local Government Half-Cent Sales Tax, and the Local Government
Half-Cent Infrastructure Surtax. The Tourist Development Tax is a 5% local option tax levied on all transient lodging for the broad purpose of stimulating
tourism. The Local Government Half-Cent Sales Tax is an allocation by the State to the County and its three municipalities on the basis of population. This tax
may be used for most governmental fund purposes, with a disproportionate share to the County to be used for countywide purposes. The Local Government
Half-Cent Surtax (Community Investment Tax) was approved by voters to finance general government, public safety, and educational facilities in Hillsborough
County and capital expenditures for the cities of Tampa, Plant City, and Temple Terrace.

                                                                             FY 06                 FY 07                 FY 08                 FY 09
                       Revenues by Source                                    Actual               Adopted            Recommended              Planned
Tourist Development Tax                                                       $20,690,941           $19,401,669           $23,205,600           $24,409,970
Discretionary Sales Surtax                                                    107,126,448           113,284,171           115,223,923           122,206,493
Intergovernmental Revenue                                                      96,754,261           102,337,686            97,714,475           103,514,772
Miscellaneous Revenues                                                          1,300,589               778,400             1,178,200             1,178,200
                                                     Gross Revenue            225,872,239           235,801,926           237,322,198           251,309,435
Less 5% Required By Law                                                                 0           ( 5,034,385)          ( 6,004,254)          ( 6,354,486)
Fund Balance Begin of Year                                                     34,291,465             40,328,945            37,994,303            38,330,069
                                                                               34,291,465             35,294,560            31,990,049            31,975,583
                                                               Total         $260,163,704          $271,096,486          $269,312,247          $283,285,018



                                                                             FY 06                 FY 07                FY 08                  FY 09
                 Appropriations by Organization                              Actual               Adopted           Recommended               Planned
County Administrator Organization
Economic Development                                                              $74,892              $135,301              $263,476              $241,214
Elected Officials
Tax Collector                                                                     155,181               152,750               153,500               154,250
Non-Departmental Organizations
Governmental Agencies                                                          62,534,200            63,916,088            61,357,492            64,529,191
Nonprofit Organizations                                                        11,957,718            11,512,590            13,675,000            14,475,000
                                                                               74,491,918            75,428,678            75,032,492            79,004,191
Non-Expenditure Accounts
Interfund Transfers                                                           145,057,666           152,036,009           152,082,948           161,221,899
Reserves & Refunds                                                                      0            43,343,748            41,779,831            42,663,464
                                                                              145,057,666           195,379,757           193,862,779           203,885,363
                                                               Total         $219,779,657          $271,096,486          $269,312,247          $283,285,018




                                                                        Page 150
                                                 INTERGOVERNMENTAL GRANTS FUND
This special revenue fund accounts for federal, state, local governmental or other grants for programs including aging services, children's services, social
services, public health, public assistance, housing, and capital projects.

                                                                            FY 06                FY 07                FY 08                 FY 09
                      Revenues by Source                                    Actual              Adopted           Recommended              Planned
Intergovernmental Revenue                                                   $93,251,162           $76,392,600           $83,107,814          $60,646,185
Charges For Services                                                          5,870,915             4,485,879             2,293,143           22,624,892
Fines And Forfeits                                                               18,337                36,039                 5,000                5,000
Miscellaneous Revenues                                                          822,566               242,954               922,762              955,685
                                                    Gross Revenue            99,962,980            81,157,472            86,328,719           84,231,762
Interfund Transfers                                                          13,489,324            11,485,162             4,884,726            4,957,962
Intrafund Transfers                                                           9,001,545                     0                     0                    0
Other                                                                         1,203,427               494,182               570,699              470,699
                                                                             23,694,296            11,979,344             5,455,425            5,428,661
                                                              Total        $123,657,276           $93,136,816           $91,784,144          $89,660,423



                                                                            FY 06                FY 07                FY 08                 FY 09
                 Appropriations by Organization                             Actual              Adopted           Recommended              Planned
County Attorney
County Attorney                                                                   $3,266                    $0                   $0                    $0
County Administrator Organization
Affordable Housing Office                                                              0                    0             7,629,180            7,532,780
Aging Services Department                                                      8,070,997            7,392,440             7,548,067            7,629,956
Children's Services Department                                                26,218,458           30,011,955            29,732,206           29,756,708
Code Enforcement Dept                                                                  0                    0             1,194,500            1,258,793
Community Liaison Section                                                      2,051,855            1,006,818             1,910,675            1,410,675
Cooperative Extension Department                                                  83,830               96,000               100,000              101,000
Economic Development Department                                                  333,767              297,640               292,359              291,096
Emergency Management                                                                   0              274,981               315,990              337,552
Equal Opportunity Administrator                                                  118,409               98,880               105,036              111,014
Fire Rescue Department                                                         4,695,684              275,000               360,180              360,180
Health and Social Services Department                                         38,937,550           38,385,166            32,968,508           33,042,039
Housing & Community Code Enforcement                                           5,981,842            7,740,250                     0                    0
Parks, Recreation and Conservation Department                                    689,848               66,000               102,033              106,858
Planning & Growth Management Department                                          102,494                    0                     0                    0
Public Safety Department                                                         425,916                    0                     0                    0
Public Works Department                                                          796,696              486,778               509,998              509,998
Real Estate Department                                                           125,936                    0                50,000               50,000
Solid Waste Management Department                                                 16,956                    0                     0                    0
Water Resource Services                                                          194,326                    0                     0                    0
Water Resources Team                                                              85,737                    0                     0                    0
                                                                              88,930,301           86,131,908            82,818,732           82,498,649




                                                                       Page 151
                                              INTERGOVERNMENTAL GRANTS FUND
                                                              FY 06           FY 07             FY 08          FY 09
                 Appropriations by Organization               Actual         Adopted        Recommended       Planned
Elected Officials
Supervisor Of Elections                                           332,382              0         2,190,750              0

Judicial Branch (Admin Office of Courts)                          570,213        298,273          566,720         569,525
Boards, Commissions & Agencies
Environmental Protection Commission                              4,395,676      4,409,865        4,611,132       4,781,069
Metropolitan Planning Organization                               1,306,551      1,108,292        1,596,810       1,811,180
                                                                 5,702,227      5,518,157        6,207,942       6,592,249
Non-Departmental Organizations
Capital Improvement Projects Program                             1,229,782        524,527                 0             0
Nonprofit Organizations                                            709,008        663,951                 0             0
                                                                 1,938,790      1,188,478                 0             0
Non-Expenditure Accounts
Interfund Transfers                                              8,690,860              0                0               0
Intrafund Transfers                                              9,001,545              0                0               0
                                                                17,692,405              0                0               0
                                                    Total     $115,169,584    $93,136,816      $91,784,144     $89,660,423




                                                            Page 152
                                                 COUNTY TRANSPORTATION TRUST FUND
This special revenue fund accounts for motor fuel taxes, impact fees and other revenues designated to finance construction and maintenance of roads, bridges,
sidewalks, and drainage. Included in this fund are the proceeds of the road impact assessment fees, six-cent local option gas tax, the County share of the Local
Transportation Gas Tax Trust Fund (9th cent), constitutional gas tax, and the residual of the County (7th Cent) gas tax after covering the debt service
requirement of the Road Improvement Refunding Bonds 1998 Sinking Fund.

                                                                              FY 06                 FY 07                FY 08                  FY 09
                       Revenues by Source                                     Actual               Adopted           Recommended               Planned
Taxes                                                                         $32,666,271            $33,667,868           $34,640,580           $35,641,405
Intergovernmental Revenue                                                      18,179,447             17,456,420            17,863,685            18,364,613
Charges For Services                                                            3,164,799              2,376,572             2,443,739             2,443,739
Miscellaneous Revenues                                                         30,010,424             13,624,596            21,013,577            21,013,577
                                                     Gross Revenue             84,020,941             67,125,456            75,961,581            77,463,334
Interfund Transfers                                                            31,324,274             43,640,155            38,946,253            38,779,431
Intrafund Transfers                                                            42,471,364             42,232,898            43,408,452            45,836,491
Other                                                                              61,831                 30,000                62,220                63,464
Less 5% Required By Law                                                                 0           ( 2,989,127)          ( 3,284,844)          ( 3,317,561)
Fund Balance Begin of Year                                                      8,922,450             10,154,197             8,484,709             8,236,670
                                                                               82,779,919             93,068,123            87,616,790            89,598,495
                                                               Total         $166,800,860          $160,193,579          $163,578,371          $167,061,829



                                                                              FY 06                 FY 07                FY 08                  FY 09
                 Appropriations by Organization                               Actual               Adopted           Recommended               Planned
County Administrator
Communications Department                                                        $255,299              $278,434              $287,639              $300,991
Planning & Growth Management Department                                          1,014,090             1,174,739               852,276               893,178
Public Works Department                                                         56,767,277            66,982,378            65,502,262            67,456,393
Real Estate Department                                                           2,489,386             2,872,845             2,993,997             3,124,325
                                                                                60,526,052            71,308,396            69,636,174            71,774,887
Elected Officials
Tax Collector                                                                      141,475               186,393                      0                     0
Non-Departmental Organizations
Capital Improvement Projects Program                                            17,939,047            29,426,419            29,348,000            25,193,000
Governmental Agencies                                                            2,826,830             3,124,818             3,366,431             3,432,573
Non-Departmental Allotments                                                        252,836               252,836               446,149               446,149
                                                                                21,018,713            32,804,073            33,160,580            29,071,722
Non-Expenditure Accounts
Interfund Transfers                                                              2,622,983             2,438,815             2,525,327             1,506,847
Intrafund Transfers                                                             42,471,364            42,232,898            43,408,452            45,836,491
Reserves & Refunds                                                                     912            11,223,004            14,847,838            18,871,882
                                                                               45,095,259            55,894,717            60,781,617            66,215,220
                                                               Total         $126,781,499          $160,193,579          $163,578,371          $167,061,829




                                                                         Page 153
                                                      LIBRARY TAX DISTRICT FUND
This special revenue fund accounts for ad valorem taxes and other revenues designated to operate the County Library System located in the unincorporated
areas of the county and the City of Tampa.

                                                                          FY 06                FY 07               FY 08                 FY 09
                      Revenues by Source                                  Actual              Adopted          Recommended              Planned
Current Ad Valorem Taxes                                                  $41,098,935          $52,185,716          $51,245,865          $54,290,382
Delinq Ad Valorem Taxes                                                       104,127              150,000              157,053              166,382
Intergovernmental Revenue                                                   2,258,180            1,631,734            1,538,468            1,538,468
Charges For Services                                                          127,495              112,820               99,020               94,120
Fines And Forfeits                                                            449,147              441,100              479,600              516,600
Miscellaneous Revenues                                                      1,978,875            1,137,990            1,917,745            1,903,527
                                                  Gross Revenue            46,016,759           55,659,360           55,437,751           58,509,479
Intrafund Transfers                                                          4,865,903            4,121,032            1,259,625            3,103,807
Other                                                                          426,239              160,000              401,250              420,938
Less 5% Required By Law                                                              0         ( 2,646,483)         ( 2,694,788)         ( 2,848,375)
Fund Balance Begin of Year                                                  11,720,231           15,188,241           33,225,488           31,757,001
                                                                            17,012,373           16,822,790           32,191,575           32,433,371
                                                            Total          $63,029,132         $72,482,150          $87,629,326          $90,942,850



                                                                          FY 06                FY 07               FY 08                 FY 09
                Appropriations by Organization                            Actual              Adopted          Recommended              Planned
County Administrator Organization
Library Services Department                                               $32,804,392          $36,458,237          $39,129,396          $41,035,162
Elected Officials
Property Appraiser                                                             323,734              366,513              392,348              411,965
Tax Collector                                                                  811,292            1,122,840            1,064,309            1,125,199
                                                                             1,135,026            1,489,353            1,456,657            1,537,164
Non-Departmental Organizations
Capital Improvement Projects Program                                         3,924,480            3,607,000              733,000            2,548,000
Major Maintenance & Repair Program                                             278,356              502,832              526,625              555,807
                                                                             4,202,836            4,109,832            1,259,625            3,103,807
Non-Expenditure Accounts
Intrafund Transfers                                                          4,865,903           4,121,032            1,259,625            3,103,807
Reserves & Refunds                                                              36,971          26,303,696           44,524,023           42,162,910
                                                                             4,902,874          30,424,728           45,783,648           45,266,717
                                                            Total          $43,045,128         $72,482,150          $87,629,326          $90,942,850




                                                                     Page 154
                                          INFRASTRUCTURE SURTAX FIXED PROJECT FUND
This fund is to account for the County share of a discretionary half-cent sales surtax (Community Investment Tax) approved by the voters to finance general
government, public safety, and educational facilities in Hillsborough County, and capital expenditures for the cities of Tampa, Plant City, and Temple Terrace.
This fund was created as a result of the closeout of the Sales Surtax Fixed Capital Outlay Fund in FY 97.

                                                                             FY 06                 FY 07                FY 08                  FY 09
                       Revenues by Source                                    Actual               Adopted           Recommended               Planned
Miscellaneous Revenues                                                         $6,309,987              $467,582            $2,542,202            $2,192,202
                                                     Gross Revenue              6,309,987               467,582             2,542,202             2,192,202
Interfund Transfers                                                            57,900,477           141,294,194           215,462,618            62,061,411
Intrafund Transfers                                                            30,596,704                     0                     0                     0
                                                                               88,497,181           141,294,194           215,462,618            62,061,411
                                                               Total          $94,807,168          $141,761,776          $218,004,820           $64,253,613



                                                                             FY 06                 FY 07                FY 08                  FY 09
                 Appropriations by Organization                              Actual               Adopted           Recommended               Planned
Non-Departmental Organizations
Capital Improvement Projects Program                                          $72,071,061          $111,949,371          $189,179,502           $36,927,000
Non-Expenditure Accounts
Interfund Transfers                                                            21,425,456            22,212,446            10,705,299            10,720,411
Intrafund Transfers                                                            30,596,704                     0                     0                     0
Reserves & Refunds                                                                      0             7,599,959            18,120,019            16,606,202
                                                                              124,093,221           141,761,776           218,004,820            64,253,613
                                                               Total         $124,093,221          $141,761,776          $218,004,820           $64,253,613




                                                                        Page 155
       CAPITAL IMPROVEMENT NON-AD VALOREM REVENUE BONDS SERIES 1998 DEBT SERVICE FUND
This debt service fund accounts for the payment of principal and interest on a $23,040,000 borrowing dated May 1, 1998 to finance the acquisition, construction,
and equipping of the County Warehouse and Sheriff's facilities.

                                                                              FY 06                 FY 07                FY 08                  FY 09
                       Revenues by Source                                     Actual               Adopted           Recommended               Planned
Miscellaneous Revenues                                                             $98,622              $161,870              $161,808              $161,808
                                                     Gross Revenue                  98,622               161,870               161,808               161,808
Interfund Transfers                                                              1,342,442             1,338,130             1,341,567             1,336,817
Fund Balance Begin of Year                                                         367,438               374,594               311,348               316,348
                                                                                 1,709,880             1,712,724             1,652,915             1,653,165
                                                               Total            $1,808,502            $1,874,594            $1,814,723            $1,814,973



                                                                              FY 06                 FY 07                FY 08                  FY 09
                 Appropriations by Organization                               Actual               Adopted           Recommended               Planned
Non-Departmental Organizations
Debt Service Accounts                                                           $1,497,150            $1,500,000            $1,503,375            $1,503,625
Non-Expenditure Accounts
Reserves & Revenues                                                                      0               374,594               311,348               311,348
                                                               Total            $1,497,150            $1,874,594            $1,814,723            $1,814,973




                                                                         Page 156
                               FUEL TAX REFUNDING REVENUE BONDS DEBT SERVICE FUND
This debt service fund accounts for the taxable payment of principal and interest on bonds issued to refund the County's Road Improvement Revenue
Refunding Bonds, Series 1985. These taxable bonds are payable from County Fuel Tax and Local Option Fuel Tax revenues. Final maturity of this issue is
December, 2011.

                                                                         FY 06               FY 07                FY 08                FY 09
                      Revenues by Source                                 Actual             Adopted           Recommended             Planned
Miscellaneous Revenues                                                        $46,416             $32,000              $44,000              $45,000
                                                  Gross Revenue                46,416              32,000               44,000               45,000
Interfund Transfers                                                         2,397,073           2,359,775            2,368,480            1,350,000
Fund Balance Begin of Year                                                  1,113,282           1,159,746            1,170,206            1,194,236
                                                                            3,510,355           3,519,521            3,538,686            2,544,236
                                                           Total           $3,556,771          $3,551,521           $3,582,686           $2,589,236



                                                                         FY 06               FY 07                FY 08                FY 09
                Appropriations by Organization                           Actual             Adopted           Recommended             Planned
Non-Departmental Organizations
Debt Service Accounts                                                      $2,386,648          $2,385,600           $2,388,450           $1,395,000
Non-Expenditure Accounts
Reserves & Refunds                                                                  0           1,165,921            1,194,236            1,194,236
                                                           Total           $2,386,648          $3,551,521           $3,582,686           $2,589,236




                                                                    Page 157
                                4TH CENT TOURIST DEVELOPMENT TAX DEBT SERVICE FUND
This debt service fund accounts for the payment of interest and principal on the Series 2006 Bonds, issued to refund the Tampa Sports Authority Tourist
Development Tax Revenue Bonds, Series 1997B and to finance the acquisition and construction of capital improvements to Legends Field and the Tampa
Convention Center. These bonds are payable from the proceeds of the Fourth Cent Tourist Development Tax. Final maturity date of the bonds is October 1,
2035.

                                                                         FY 06                FY 07                FY 08                FY 09
                      Revenues by Source                                 Actual              Adopted           Recommended             Planned
Miscellaneous Revenues                                                             $0                   $0             $150,000             $150,000
                                                  Gross Revenue                      0                   0              150,000              150,000
Interfund Transfers                                                                 0                    0            1,028,090            1,011,890
                                                            Total                  $0                   $0           $1,178,090           $1,161,890



                                                                         FY 06                FY 07                FY 08                FY 09
                 Appropriations by Organization                          Actual              Adopted           Recommended             Planned
Non-Departmental Organizations
Debt Service Accounts                                                              $0                   $0           $1,178,090           $1,161,890
                                                            Total                  $0                   $0           $1,178,090           $1,161,890




                                                                     Page 158
                                 5TH CENT TOURIST DEVELOPMENT TAX DEBT SERVICE FUND
This debt service fund accounts for the payment of interest and principal on the Series 2006A and Series 2006B Bonds. The Series 2006A Bonds were issued
to refund the Tampa Sports Authority County Interlocal Payments Refunding Revenue Bonds, Series 1998. These bonds are payable from the proceeds of the
Fifth Cent Tourist Development Tax. Final maturity date of the bonds is October 1, 2035. The Series 2006B Bonds were issued to finance the acquisition and
construction of capital improvements to a multi-purpose sports and entertainment facility. These bonds are payable from the proceeds of the Fifth Cent Tourist
Development Tax. Final maturity date of the bonds is October 1, 2035.

                                                                             FY 06                FY 07                 FY 08                 FY 09
                       Revenues by Source                                    Actual              Adopted            Recommended              Planned
Miscellaneous Revenues                                                                 $0                    $0              $70,000               $70,000
                                                    Gross Revenue                        0                    0               70,000                70,000
Interfund Transfers                                                                     0                     0            3,501,567             3,500,623
Fund Bal Begin Of Year                                                                  0                     0              572,316               572,316
                                                                                        0                     0            4,073,883             4,072,939
                                                               Total                   $0                    $0           $4,143,883            $4,142,939



                                                                             FY 06                FY 07                 FY 08                 FY 09
                 Appropriations by Organization                              Actual              Adopted            Recommended              Planned
Non-Departmental Organizations
Debt Service Accounts                                                                  $0                    $0           $3,230,567            $3,229,623
Non-Expenditure Accounts
Reserves & Refunds                                                                      0                     0              913,316               913,316
                                                               Total                   $0                    $0           $4,143,883            $4,142,939




                                                                        Page 159
                 PARKS & RECREATION GENERAL OBLIGATION BONDS 93/96/02 DEBT SERVICE FUND
This debt service fund accounts for the collection of ad valorem tax revenue levied in the unincorporated area of the County and required for principal and
interest payments on general obligation bonds issued by the County to fund acquisition of land and construction of park facilities in the unincorporated area.
Bonds were issued in 1993 and 1996 in the principal amount of $10,000,000 each. The County is obligated to levy millage in an amount sufficient to pay annual
debt service, but the millage is not included in the calculation of the constitutional 10 mill limitation on the annual millage levy. Both the Series 1993 and 1996
bonds were refunded by the $18,540,000 Series 2002 bonds. The maturity date of the Series 2002 bonds is July 1, 2025.

                                                                               FY 06                  FY 07                FY 08                   FY 09
                        Revenues by Source                                     Actual                Adopted           Recommended                Planned
Current Ad Valorem Taxes                                                         $1,357,167             $1,383,304            $1,408,150             $1,418,698
Delinquent Ad Valorem Taxes                                                           2,446                  5,000                 5,000                  5,000
Miscellaneous Revenues                                                               28,921                 15,000                15,000                 16,000
                                                      Gross Revenue               1,388,534              1,403,304             1,428,150              1,439,698
Other                                                                                16,772                 10,000                12,175                 12,175
Fund Balance Begin of Year                                                          147,400                150,687               196,558                217,606
Less 5% Required By Law                                                                   0              ( 67,684)             ( 71,408)              ( 71,985)
                                                                                    164,172                 93,003               137,325                157,796
                                                                 Total           $1,552,706             $1,496,307            $1,565,475             $1,597,494



                                                                               FY 06                 FY 07                 FY 08                   FY 09
                  Appropriations by Organization                               Actual               Adopted            Recommended                Planned
Elected Officials
Property Appraiser                                                                  $12,708                $12,093               $12,708                $13,326
Tax Collector                                                                        37,476                 54,070                42,244                 42,244
                                                                                     50,184                 66,163                54,952                 55,570
Non-Departmental Organizations
Debt Service Accounts                                                             1,334,655              1,331,030              1,334,203             1,329,553
Non-Expenditure Accounts
Reserves & Refunds                                                                    1,589                 99,114               176,320                212,371
                                                                 Total           $1,386,428             $1,496,307            $1,565,475             $1,597,494




                                                                          Page 160
                                ELAPP LIMITED AD VALOREM TAX BONDS DEBT SERVICE FUND
This debt service fund accounts for the collection of ad valorem tax revenue required principal and interest payments on general obligation bonds issued by the
County to finance the acquisition, management, and restoration of environmentally sensitive lands. The County was authorized by voter referendum to levy
millage in an amount sufficient to pay annual debt service, not to exceed one-fourth (0.25) of one mill. Bonds were issued in 1992 in the principal amount of
$45,000,000 and in 1994 in the principal amount of $17,990,000. The Series 1992 bonds were partially refunded by the $28,190,000 Series 1998 bonds. The
Series 1994 bonds were refunded by the $10,105,000 Series 2003 bonds. The final maturity date of the 1998 and 2003 bonds is July 1, 2011.

                                                                             FY 06                 FY 07                 FY 08                 FY 09
                       Revenues by Source                                    Actual               Adopted            Recommended              Planned
Current Ad Valorem Taxes                                                       $5,225,593            $5,255,553            $5,317,277            $5,129,508
Delinq Ad Valorem Taxes                                                            18,675                40,000                25,000                25,000
Miscellaneous Revenues                                                            178,466                79,000               147,000               147,000
                                                     Gross Revenue              5,422,734             5,374,553             5,489,277             5,301,508
Other                                                                              51,096                30,000                52,185                54,185
Less 5% Required By Law                                                                 0            ( 268,817)            ( 274,539)            ( 265,150)
Fund Balance Begin of Year                                                      1,008,440             1,080,766             1,240,346             1,417,255
                                                                                1,059,536               841,949             1,017,992             1,206,290
                                                               Total           $6,482,270            $6,216,502            $6,507,269            $6,507,798



                                                                             FY 06                 FY 07                FY 08                  FY 09
                 Appropriations by Organization                              Actual               Adopted           Recommended               Planned
Elected Officials
Property Appraiser                                                                $51,083               $46,570               $51,083               $52,914
Tax Collector                                                                     112,799               155,369               132,932               128,238
                                                                                  163,882               201,939               184,015               181,152
Non-Departmental Organizations
Debt Service Accounts                                                           5,153,903             5,156,413             5,157,650             5,161,690
Non-Expenditure Accounts
Reserves & Refunds                                                                  6,040               858,150             1,165,604             1,164,956
                                                               Total           $5,323,825            $6,216,502            $6,507,269            $6,507,798




                                                                        Page 161
                           CRIMINAL JUSTICE FACILITIES REVENUE BONDS DEBT SERVICE FUND
This debt service fund accounts for the payment of interest and principal on the Series 2003 bonds issued to refund the Series 1993 bonds, which were issued
to refund the Series 1986 Criminal Justice Bonds. The Series 1986 bonds were issued to fund construction of criminal justice facilities and to fund the relocation
of County departments from the Jail East Site. These bonds are payable from the proceeds of the Local Government Half-Cent Sales Tax. The final maturity
date of the refunding bonds is August 1, 2016.

                                                                               FY 06                 FY 07                 FY 08                  FY 09
                       Revenues by Source                                      Actual               Adopted            Recommended               Planned
Miscellaneous Revenues                                                             $654,161              $450,000              $595,000               $595,000
                                                      Gross Revenue                 654,161               450,000               595,000                595,000
Interfund Transfers                                                              9,515,000              9,455,543             9,313,793              9,311,543
Fund Balance Begin of Year                                                      11,633,273             11,760,499            11,760,499             11,760,499
                                                                                21,148,273             21,216,042            21,074,292             21,072,042
                                                                Total          $21,802,434            $21,666,042           $21,669,292            $21,667,042



                                                                               FY 06                 FY 07                 FY 08                  FY 09
                 Appropriations by Organization                                Actual               Adopted            Recommended               Planned
Non-Departmental Organizations
Debt Service Accounts                                                          $10,003,500             $9,998,500           $10,001,750             $9,999,500
Non-Expenditure Accounts
Reserves & Refunds                                                                       0             11,667,542            11,667,542             11,667,542
                                                                Total          $10,003,500            $21,666,042           $21,669,292            $21,667,042




                                                                          Page 162
                     COURT FACILITIES REFUNDING REVENUE BONDS 99 & 05 DEBT SERVICE FUND
This debt service fund accounts for the payment of principal and interest on the Series 2005 bonds issued to refund the Series 1999 Court Facilities Revenue
Bonds issued to finance the acquisition, construction, equipping and renovation of capital improvements to the court system facilities of the County. This debt is
secured by Court Surcharges Revenues and the Community Investment Tax. The final maturity date of the refunding bonds is November 1, 2029.

                                                                               FY 06                 FY 07                 FY 08                  FY 09
                        Revenue by Source                                      Actual               Adopted            Recommended               Planned
Miscellaneous Revenues                                                              $69,548               $20,000                $65,000               $65,000
                                                      Gross Revenue                  69,548                20,000                 65,000                65,000
Interfund Transfers                                                               3,449,765             2,537,943             2,450,522              2,799,396
Fund Balance Begin of Year                                                          294,634             2,685,737             2,734,396              2,734,396
                                                                                  3,744,399             5,223,680             5,184,918              5,533,792
                                                                Total            $3,813,947            $5,243,680            $5,249,918             $5,598,792



                                                                               FY 06                 FY 07                 FY 08                  FY 09
                 Appropriations by Organization                                Actual               Adopted            Recommended               Planned
Non-Departmental Organizations
Debt Service Accounts                                                            $1,079,551            $2,544,097            $2,542,671             $2,543,953
Non-Expenditure Accounts
Reserves & Refunds                                                                        0             2,699,583             2,707,247              3,054,839
                                                                Total            $1,079,551            $5,243,680            $5,249,918             $5,598,792




                                                                          Page 163
                 CAPITAL IMPROVEMENT PROGRAM REVENUE BONDS 94/96/06 DEBT SERVICE FUND
This debt service fund accounts for the payment of principal and interest on the Series 1996 CIP Refunding Revenue Bonds issued to refund the outstanding
Series 1994 CIP revenue bonds. The refunded bonds were issued to finance the acquisition of the 800 MHz Radio Communications System, the acquisition,
construction and equipping of a training facility for the New York Yankees, and for other capital projects. The Series 1996 bonds were refunded in May 2006 by
the CIP Refunding Revenue Bonds, Series 2006. The Series 2006 bonds are secured by the Local Government Half-Cent Sales Tax. Final maturity of the
Series 2006 bonds is in 2024.

                                                                             FY 06                FY 07                 FY 08                 FY 09
                       Revenues by Source                                    Actual              Adopted            Recommended              Planned
Charges For Services                                                              $82,995               $70,000              $70,000               $70,000
Miscellaneous Revenues                                                            530,387               230,750              260,750               260,750
                                                   Gross Revenues                 613,382               300,750              330,750               330,750
Interfund Transfers                                                            3,206,087              2,925,560            2,831,720             2,832,720
Intrafund Transfers                                                              242,625                      0                    0                     0
Other                                                                         40,486,691                      0                    0                     0
Fund Balance Begin of Year                                                     4,058,013              3,857,632            3,923,075             3,923,075
                                                                              47,993,416              6,783,192            6,754,795             6,755,795
                                                               Total         $48,606,798             $7,083,942           $7,085,545            $7,086,545



                                                                             FY 06                FY 07                 FY 08                 FY 09
                 Appropriations by Organization                              Actual              Adopted            Recommended              Planned
Non-Departmental Organizations
Debt Service Accounts                                                        $44,441,093             $3,254,022           $3,255,625            $3,256,625
Non-Expenditure Accounts
Intrafund Transfers                                                              242,625                      0                    0                     0
Reserves & Refunds                                                                     0              3,829,920            3,829,920             3,829,920
                                                               Total         $44,683,718             $7,083,942           $7,085,545            $7,086,545




                                                                        Page 164
         CAPITAL IMPROVEMENT NON-AD VALOREM REFUNDING REVENUE 96/06 DEBT SERVICE FUND
This debt service fund accounts for payment of principal and interest on bonds issued to refund the outstanding Capital Improvement Non-Ad Valorem Revenue
Bonds (Museum of Science and Industry Project) and the Capital Improvement Non-Ad Valorem Revenue Bonds (County Center Project). These bonds were
issued in two series: the $20,490,000 Series 1996 A bonds (MOSI Project) and the $56,445,000 Series 1996 B Bonds (County Center Project). The Series
1996 bonds were refunded in April 2006 by the Capital Improvement Non-Ad Valorem Refunding Revenue Bonds, Series 2006. The Series 2006 bonds are
secured by a covenant to annually budget and appropriate legally available non-ad valorem revenue of the County. The Series 2006 bonds will mature in 2022.

                                                                           FY 06                 FY 07                FY 08                 FY 09
                      Revenues by Source                                   Actual               Adopted           Recommended              Planned
Miscellaneous Revenues                                                         $445,884             $385,000              $395,000             $395,000
                                                  Gross Revenues                445,884              385,000               395,000              395,000
Interfund Transfers                                                           5,387,051            4,751,643             4,796,731            4,798,106
Intrafund Transfers                                                             198,914                    0                     0                    0
Other                                                                        59,691,095                    0                     0                    0
Fund Balance Begin of Year                                                    6,716,751            6,588,784             6,687,902            6,687,902
                                                                             71,993,811           11,340,427            11,484,633           11,486,008
                                                             Total          $72,439,695          $11,725,427           $11,879,633          $11,881,008



                                                                           FY 06                 FY 07                FY 08                 FY 09
                 Appropriations by Organization                            Actual               Adopted           Recommended              Planned
Non-Departmental Organizations
Debt Service Accounts                                                       $65,552,875            $5,189,711           $5,191,731           $5,193,106
Non-Expenditure Accounts
Intrafund Transfers                                                             198,914                    0                     0                    0
Reserves & Refunds                                                                    0            6,535,716             6,687,902            6,687,902
                                                             Total          $65,751,789          $11,725,427           $11,879,633          $11,881,008




                                                                       Page 165
                      CAPITAL IMPROVEMENT COMMERCIAL PAPER PROGRAM DEBT SERVICE FUND
On may 2, 2007, the Board of County Commissioners authorized the issuance of Commercial Paper Notes to fund its obligations under the Life
Sciences Industry Incentive Grant Agreement between the County and H. Lee Moffitt Cancer Center and Research Institute, Inc. This debt
service fund accounts for the payment of principal and interest on the Notes. Final maturity of notes issued for the project is 2037.

                                                                    FY 06             FY 07              FY 08              FY 09
                       Revenues by Source                           Actual           Adopted         Recommended           Planned
Miscellaneous Revenues                                                        0                 0            338,870                  0
                                                  Gross Revenue              0                  0            338,870                  0
Interfund Transfers                                                           0                 0           1,315,909          1,654,778
                                                          Total              $0                $0          $1,654,779         $1,654,778



                                                                    FY 06             FY 07              FY 08              FY 09
                 Appropriations by Organization                     Actual           Adopted         Recommended           Planned
Non-Departmental Organizations
Debt Service Accounts                                                        $0                $0          $1,654,779         $1,654,778
                                                                              0                 0           1,654,779          1,654,778
                                                          Total              $0                $0          $1,654,779         $1,654,778




                                                                  Page 166
                                  COMMUNITY INVESTMENT TAX 2001 A&B DEBT SERVICE FUND
This debt service fund accounts for the payment of principal and interest on bonds issued to finance all or a portion of the cost of acquisition and construction of
capital improvements to the County's jail and stormwater facilities. A portion of the bond proceeds was also used to refund Commercial Paper Notes, which
were used to finance the construction of jail and stormwater facilities on an interim basis. The bonds are secured solely by a pledge of the Community
Investment Tax Revenues with final maturity occurring in November 2025.

                                                                                FY 06                 FY 07                 FY 08                   FY 09
                        Revenues by Source                                      Actual               Adopted            Recommended                Planned
Miscellaneous Revenues                                                               $66,471                $45,000               $50,000                $50,000
                                                      Gross Revenue                   66,471                 45,000                50,000                 50,000
Interfund Transfers                                                                4,495,769             4,502,095              4,476,226              4,479,026
Fund Balance Begin of Year                                                         2,101,186             2,103,693              2,125,562              2,125,562
                                                                                   6,596,955             6,605,788              6,601,788              6,604,588
                                                                 Total            $6,663,426            $6,650,788             $6,651,788             $6,654,588



                                                                                FY 06                 FY 07                 FY 08                   FY 09
                  Appropriations by Organization                                Actual               Adopted            Recommended                Planned
Non-Departmental Organizations
Debt Service Accounts                                                             $4,537,862            $4,536,262             $4,537,262             $4,540,062
Non-Expenditure Accounts
Reserves & Refunds                                                                         0             2,114,526              2,114,526              2,114,526
                                                                 Total            $4,537,862            $6,650,788             $6,651,788             $6,654,588




                                                                           Page 167
                              COMMUNITY INVESTMENT TAX BONDS 2004 DEBT SERVICE FUND
This debt service fund accounts for the principle and interest on a $90,000,000 borrowing dated August 2004 issued to finance the acquisition and construction
of stormwater, transportation, and other Board approved capital improvements of the County and to refund Commercial Paper Notes which were issued to
finance on an interim basis a portion of the costs of these capital projects. The debt is secured by a lien upon Community Investment Tax revenues. Final
maturity of the bonds is November 2025.

                                                                             FY 06                FY 07                 FY 08                 FY 09
                       Revenues by Source                                    Actual              Adopted            Recommended              Planned
Miscellaneous Revenues                                                            $86,207               $32,000              $80,000               $80,000
                                                    Gross Revenue                  86,207                32,000               80,000                80,000
Interfund Transfers                                                             8,956,287             8,960,859            8,927,296             8,939,608
                                                               Total           $9,042,494            $8,992,859           $9,007,296            $9,019,608



                                                                             FY 06                FY 07                 FY 08                 FY 09
                 Appropriations by Organization                              Actual              Adopted            Recommended              Planned
Non-Departmental Organizations
Debt Service Accounts                                                          $6,344,269            $6,341,007           $6,355,444            $6,367,756
Non-Expenditure Accounts
Reserves & Refunds                                                                      0             2,651,852            2,651,852             2,651,852
                                                               Total           $6,344,269            $8,992,859           $9,007,296            $9,019,608




                                                                        Page 168
    TSA TAMPA BAY ARENA NON-ADVALOREM REFUNDING REVENUE BONDS 2005 DEBT SERVICE FUND
This debt service fund accounts for the payment of principal and interest on the Series 2005 Bonds, issued to refund the TSA Taxable Special Purpose Florida
Surcharge Loan Revenue Bonds, Series 1995. The refunded bonds were originally issued to fund a portion of the acquisition, construction and equipping of the
St. Pete Times Forum. The bonds are secured by the County's legally available non-ad valorem revenue. The final maturity date of the bonds is October 1,
2026.

                                                                            FY 06                FY 07                FY 08                 FY 09
                      Revenues by Source                                    Actual              Adopted           Recommended              Planned
Charges For Services                                                            $347,698             $242,540              $300,000             $300,000
Miscellaneous Revenues                                                            47,275               15,000                15,000               15,000
                                                    Gross Revenue                394,973              257,540               315,000              315,000
Interfund Transfers                                                              892,000              864,535               918,347              919,897
Fund Bal Begin Of Year                                                           348,366            1,150,313             1,041,191            1,041,191
                                                                               1,240,366            2,014,848             1,959,538            1,961,088
                                                              Total           $1,635,339           $2,272,388            $2,274,538           $2,276,088



                                                                            FY 06                FY 07                FY 08                 FY 09
                 Appropriations by Organization                             Actual              Adopted           Recommended              Planned
Non-Departmental Organizations
Debt Service Accounts                                                           $594,148           $1,310,850            $1,313,000           $1,314,550
Non-Expenditure Accounts
Reserves & Refunds                                                                     0              961,538               961,538              961,538
                                                              Total             $594,148           $2,272,388            $2,274,538           $2,276,088




                                                                       Page 169
                                                 COUNTYWIDE CAPITAL PROJECTS FUND
This capital project fund accounts for ad valorem taxes and other revenue sources designated for the design, construction, and/or acquisition of capital assets
throughout Hillsborough County that are included in the Capital Improvement Program (CIP).

                                                                             FY 06                 FY 07                 FY 08                 FY 09
                       Revenues by Source                                    Actual               Adopted            Recommended              Planned
Interfund Transfers                                                           $24,840,461           $23,521,760            $4,455,250            $6,694,000
                                                                               24,840,461            23,521,760             4,455,250             6,694,000
                                                               Total          $24,840,461           $23,521,760            $4,455,250            $6,694,000



                                                                             FY 06                 FY 07                 FY 08                 FY 09
                 Appropriations by Organization                              Actual               Adopted            Recommended              Planned
Non-Departmental Organizations
Capital Improvement Program Projects                                          $19,137,545           $23,343,000            $1,870,319            $6,144,000
Non-Expenditure Accounts
Reserves & Refunds                                                                      0               (40,970)            2,584,931               550,000
Interfund Transfers                                                               179,840               219,730                     0                     0
                                                                                  179,840               178,760             2,584,931               550,000
                                                               Total          $19,317,385           $23,521,760            $4,455,250            $6,694,000




                                                                        Page 170
                                        UNINCORPORATED AREA CAPITAL PROJECTS FUND
This capital project fund accounts for ad valorem taxes and other revenue sources designated for the design, construction, and/or acquisition of capital assets
throughout the unincorporated areas of Hillsborough County that are included in the Capital Improvement Program (CIP).

                                                                             FY 06                 FY 07                 FY 08                 FY 09
                       Revenues by Source                                    Actual               Adopted            Recommended              Planned
Interfund Transfers                                                           $14,848,326           $10,968,736           $12,500,000            $6,900,000
                                                               Total          $14,848,326           $10,968,736           $12,500,000            $6,900,000



                                                                             FY 06                 FY 07                 FY 08                 FY 09
                 Appropriations by Organization                              Actual               Adopted            Recommended              Planned
County Administrator
Fire Rescue Department                                                            $61,551                     $0                    $0                    $0
Non-Departmental Organizations
Capital Improvement Program Projects                                            4,710,650             4,420,000            12,435,000             5,953,000
Non-Expenditure Accounts
Interfund Transfers                                                               219,018                21,700                     0                     0
Reserves & Refunds                                                                      0             6,527,036                65,000               947,000
                                                               Total           $4,991,219           $10,968,736           $12,500,000            $6,900,000




                                                                        Page 171
               CAPITAL IMPROVEMENT NON-AD VALOREM TAX REVENUE BONDS SERIES 1998 FUND
This capital project fund accounts for funds designated for the construction of the County Warehouse, the purchase of the Sheriff's District III Office, and
construction of the Sheriff's District IV Office in South County.

                                                                            FY 06                FY 07                FY 08                 FY 09
                      Revenues by Source                                    Actual              Adopted           Recommended              Planned
Miscellaneous Revenues                                                           $22,395                    $0                   $0                    $0
                                                    Gross Revenue                 22,395                     0                    0                     0
                                                             Total               $22,395                    $0                   $0                    $0



                                                                            FY 06                FY 07                FY 08                 FY 09
                 Appropriations by Organization                             Actual              Adopted           Recommended              Planned
Non-Departmental Organizations
Capital Improvement Projects Program                                            $192,781                    $0                   $0                    $0
                                                              Total             $192,781                    $0                   $0                    $0




                                                                       Page 172
                                                 EPC FACILITY ACQUISITION/REHAB FUND
This fund accounts for funds designated for the acquisition and rehabilitation of the Roger P. Stewart complex at Sabal Park.

                                                                              FY 06                 FY 07                 FY 08          FY 09
                       Revenues by Source                                     Actual               Adopted            Recommended       Planned
Miscellaneous Revenues                                                                 ($71)                   $0               $0                $0
                                                      Gross Revenue                     -71                      0                  0             0
Interfund Transfers                                                                143,879                      0                0                 0
                                                             Subtotal              143,879                      0                0                 0
                                                               Total              $143,808                     $0               $0                $0



                                                                              FY 06                 FY 07                 FY 08          FY 09
                 Appropriations by Organization                               Actual               Adopted            Recommended       Planned
Non-Departmental Organizations
Capital Improvement Program Projects                                              $110,047                     $0               $0                $0
                                                                Total             $110,047                     $0               $0                $0




                                                                         Page 173
                          GENERAL OBLIGATION BONDS PARKS & RECREATION PROGRAM FUND
This fund accounts for funds designated for the acquisition, development and improvement of parks within the unincorporated area of the county.

                                                                             FY 06                 FY 07                FY 08                  FY 09
                       Revenues by Source                                    Actual               Adopted           Recommended               Planned
Miscellaneous Revenues                                                             $1,513                     $0                   $0                   $0
                                                     Gross Revenue                    1,513                    0                     0                  0
Interfund Transfers                                                                37,500                      0                    0                    0
                                                               Total              $39,013                     $0                   $0                   $0



                                                                             FY 06                 FY 07                FY 08                  FY 09
                 Appropriations by Organization                              Actual               Adopted           Recommended               Planned
Non-Departmental
Capital Improvement Projects Program                                              $85,221               ($3,124)                   $0                   $0
Non-Expenditure Accounts
Reserves & Refunds                                                                      0                 3,124                     0                    0
                                                               Total              $85,221                    $0                    $0                   $0




                                                                        Page 174
                                     ENVIRONMENTALLY SENSITIVE LANDS TAX/BOND FUND
This capital projects fund accounts for the funds designated for the purpose of acquiring, preserving, and protecting endangered and environmentally sensitive
lands, beaches and beach access, parks, and recreational lands.

                                                                             FY 06                FY 07                 FY 08                 FY 09
                       Revenues by Source                                    Actual              Adopted            Recommended              Planned
Charges For Services                                                                   $0                    $0                   $0                    $0
Miscellaneous Revenues                                                         10,116,147               687,072              784,500               784,500
                                                    Gross Revenue              10,116,147               687,072              784,500               784,500
Interfund Transfers                                                            9,771,887            13,034,047            12,786,623            13,978,044
Intrafund Transfers                                                            1,374,514               341,369               853,868             1,236,306
Fund Balance Begin of Year                                                     1,640,680             1,715,021             2,556,975             1,853,868
                                                                              12,787,081            15,090,437            16,197,466            17,068,218
                                                               Total         $22,903,228           $15,777,509           $16,981,966           $17,852,718



                                                                             FY 06                FY 07                 FY 08                 FY 09
                 Appropriations by Organization                              Actual              Adopted            Recommended              Planned
County Administrator Organization
Parks, Recreation and Conservation Department                                  $1,984,967            $2,516,584           $2,746,291            $3,426,692
Real Estate Department                                                            262,067               270,914              344,353               359,417
                                                                                2,247,034             2,787,498            3,090,644             3,786,109
Non-Departmental Organizations
Capital Improvement Projects Program                                            8,783,790            11,312,385           11,964,352            11,738,872
Debt Service Accounts                                                               6,250                     0                    0                     0
                                                                                8,790,040            11,312,385           11,964,352            11,738,872
Non-Expenditure Accounts
Intrafund Transfers                                                            1,374,514               341,369               853,868             1,236,306
Interfund Transfers                                                            3,608,679                     0                     0                     0
Reserves & Refunds                                                                     0             1,336,257             1,073,102             1,091,431
                                                                               4,983,193             1,677,626             1,926,970             2,327,737
                                                               Total         $16,020,267           $15,777,509           $16,981,966           $17,852,718




                                                                        Page 175
                                       COURT FACILITY NON-BOND CONSTRUCTION FUND
This capital project fund was established in FY 99 to account for the receipts and expenditures of court fees and other non-bond revenue committed by the
Circuit Court to the Court Facilities Expansion Project.

                                                                          FY 06                FY 07                FY 08                 FY 09
                       Revenue by Source                                  Actual              Adopted           Recommended              Planned
Intergovernmental Revenue                                                           $0                   $0                   $0                    $0
Miscellaneous Revenues                                                         190,715              100,000              100,000               100,000
                                                   Gross Revenue               190,715              100,000              100,000               100,000
Interfund Transfers                                                          2,170,138                    0                    0                    0
                                                             Total          $2,360,853             $100,000             $100,000             $100,000



                                                                          FY 06                FY 07                FY 08                 FY 09
                 Appropriations by Organization                           Actual              Adopted           Recommended              Planned
Non-Departmental Organizations
Capital Improvement Projects Program                                        $1,651,471                    $0            $300,000                    $0
Non-Expenditure Accounts
Interfund Transfers                                                            474,452                    0                     0                    0
Reserves & Refunds                                                                   0              100,000            ( 200,000)              100,000
                                                          Subtotal             474,452              100,000            ( 200,000)             100,000
                                                            Total           $2,125,923             $100,000             $100,000             $100,000




                                                                      Page 176
                                CAPITAL IMPROVEMENT COMMERCIAL PAPER PROGRAM FUND
This debt service fund accounts for the payment of principal, interest, and fees for the commercial paper program. The program provides funds for the short-
term financing of capital projects and as a source of encumbering capital contracts. This program provides an efficient, low cost alternative to other forms of
short-term and interim financing. The commercial paper notes are issued to provide funding for transportation, stormwater, and facilities projects. The debt
service on the notes will be paid by program revenues or by long-term financing of the projects.

                                                                              FY 06                FY 07                 FY 08                 FY 09
                       Revenues by Source                                     Actual              Adopted            Recommended              Planned
Miscellaneous Revenues                                                           $236,184                     $0                    $0                    $0
                                                     Gross Revenue                236,184                      0                     0                     0
Interfund Transfers                                                            15,944,952            11,426,028                      0                    0
Other                                                                          33,755,000           235,987,000          ( 34,911,995)            4,796,331
                                                                               49,699,952           247,413,028          ( 34,911,995)            4,796,331
                                                               Total          $49,936,136          $247,413,028         ($34,911,995)            $4,796,331



                                                                              FY 06                FY 07                FY 08                  FY 09
                 Appropriations by Organization                               Actual              Adopted           Recommended               Planned
Non-Departmental Organizations
Debt Service Accounts                                                         $49,869,338           $72,006,028           $10,605,000                     $0
Non-Expenditure Accounts
Interfund Transfers                                                             9,408,239            85,651,529            161,820,391            4,796,331
Reserves & Refunds                                                                      0            89,755,471         ( 207,337,386)                    0
                                                            Subtotal            9,408,239           175,407,000           ( 45,516,995)           4,796,331
                                                              Total           $59,277,577          $247,413,028          ($34,911,995)           $4,796,331

*The majority of the Other Non-Revenue sources is short-term note proceeds.




                                                                        Page 177
                                               FALKENBURG JAIL CONSTRUCTION FUND
This capital project fund was established in FY 00 to account for receipts and expenditures of a commercial paper program designated for the construction of
the Falkenburg Road Jail, Phases IV and Va.

                                                                            FY 06                FY 07                FY 08                 FY 09
                      Revenues by Source                                    Actual              Adopted           Recommended              Planned
Miscellaneous Revenues                                                          $161,735                    $0             $125,000             $125,000
                                                    Gross Revenue                161,735                     0              125,000              125,000
Interfund Transfers                                                                    0             ( 786,949)                   0                    0
                                                              Total             $161,735            ($786,949)             $125,000             $125,000



                                                                            FY 06                FY 07                FY 08                 FY 09
                 Appropriations by Organization                             Actual              Adopted           Recommended              Planned
Non-Expenditure Accounts
Reserves & Refunds                                                                     0             ( 786,949)             125,000              125,000
                                                              Total                   $0            ($786,949)             $125,000             $125,000




                                                                       Page 178
                                               SOLID WASTE SYSTEM ENTERPRISE FUND
This enterprise fund accounts for the operations of the Solid Waste Management Department on a countywide basis. Refuse generated in the unincorporated
areas of the County is collected by franchised and non-franchised collectors serving residential and commercial customers and by private companies serving
their own customers. Refuse collection and disposal fees are reviewed annually and are set at levels sufficient to recover operating and debt service expenses.

                                                                             FY 06                 FY 07                 FY 08                 FY 09
                       Revenues by Source                                    Actual               Adopted            Recommended              Planned
Intergovernmental Revenue                                                         $62,542                    $0                    $0                    $0
Charges For Services                                                           81,697,282            85,236,106            96,589,876           105,517,347
Fines And Forfeits                                                                      0                     0                     0                     0
Miscellaneous Revenues                                                          5,073,016             3,202,047            11,967,378             7,433,436
                                                     Gross Revenue             86,832,840            88,438,153           108,557,254           112,950,783
Intrafund Transfers                                                            84,605,905           106,941,618             98,607,989          107,655,520
Other                                                                             132,596              ( 29,928)                     0            24,277,286
Less 5% Required by Law                                                                 0           ( 2,047,691)          ( 2,407,598)          ( 2,668,109)
Fund Balance Begin of Year                                                     74,521,872             74,016,198            66,084,410            70,202,187
                                                                              159,260,373           178,880,197           162,284,801           199,466,884
                                                               Total         $246,093,213          $267,318,350          $270,842,055          $312,417,667



                                                                             FY 06                 FY 07                FY 08                  FY 09
                 Appropriations by Organization                              Actual               Adopted           Recommended               Planned
County Administrator Organization
Solid Waste Management Department                                             $66,108,255           $72,834,497           $81,752,983           $89,909,406
Non-Departmental Organizations
Capital Improvement Projects Program                                            7,359,497             2,655,000            10,627,780            24,701,660
Debt Service Accounts                                                          12,530,505            26,902,900             9,668,550            13,303,391
                                                                               19,890,002            29,557,900            20,296,330            38,005,051
Non-Expenditure Accounts
Intrafund Transfers                                                            84,605,905           106,941,618            98,607,989           107,655,520
Reserves & Refunds                                                                 26,613            57,984,335            70,184,753            76,847,690
                                                                               84,632,518           164,925,953           168,792,742           184,503,210
                                                               Total         $170,630,775          $267,318,350          $270,842,055          $312,417,667




                                                                        Page 179
                                       WATER & WASTEWATER UTILITY ENTERPRISE FUND
This enterprise fund accounts for the operations of the water and wastewater system in the unincorporated areas of the County. Water and wastewater fees
are determined annually by rate studies and are set at levels to recover the expenses of operations, including debt service, in a manner similar to private
business enterprises. Activities necessary to provide water and wastewater service are accounted for in this fund, including customer service, engineering,
operations and maintenance.

                                                                           FY 06                 FY 07                FY 08                 FY 09
                      Revenues by Source                                   Actual               Adopted           Recommended              Planned
Licenses and Permits                                                            $34,589              $70,222               $47,350              $59,350
Intergovernmental Revenue                                                     1,645,923                    0                     0                    0
Charges For Services                                                        188,032,655          181,303,093           191,970,619          199,427,122
Fines And Forfeits                                                               60,999               77,000                77,000               79,190
Miscellaneous Revenues                                                       45,435,374           29,953,433            41,883,532           35,035,071
                                                   Gross Revenue            235,209,540          211,403,748           233,978,501          234,600,733
Interfund Transfers                                                              50,383                    0                     0                    0
Intrafund Transfers                                                         228,040,061          240,646,100           241,025,900          243,275,066
Other                                                                        97,620,955           20,645,299             6,592,108           78,467,532
Less 5% Required by Law                                                               0           ( 159,950)            ( 291,956)           ( 338,930)
Fund Balance Begin of Year                                                  122,849,288          119,982,808           115,531,058          114,794,890
                                                                            448,560,687          381,114,257           362,857,110          436,198,558
                                                             Total         $683,770,227         $592,518,005          $596,835,611         $670,799,291



                                                                           FY 06                 FY 07                FY 08                 FY 09
                 Appropriations by Organization                            Actual               Adopted           Recommended              Planned
County Administrator Organization
Planning & Growth Management Department                                       $493,273             $610,690              $572,856             $603,849
Real Estate Department                                                          325,323              356,401               440,918              461,282
Water Resource Services                                                     121,863,486          142,949,828           160,052,510          156,244,687
                                                                            122,682,082          143,916,919           161,066,284          157,309,818
Non-Departmental Organizations
Capital Improvement Projects Program                                         45,122,107          171,818,000            65,369,000          138,154,000
Debt Service Accounts                                                        31,693,282           28,419,437            27,716,522           27,714,038
                                                                             76,815,389          200,237,437            93,085,522          165,868,038
Non-Expenditure Accounts
Intrafund Transfers                                                         228,040,061          240,646,100           241,025,900          243,275,066
Reserves & Refunds                                                              158,516            7,717,549           101,657,905          104,346,369
                                                                            228,198,577          248,363,649           342,683,805          347,621,435
                                                             Total         $427,696,048         $592,518,005          $596,835,611         $670,799,291




                                                                       Page 180
                                CAPITAL IMPROVEMENT COMMERCIAL PAPER PROGRAM FUND
This debt service fund accounts for the payment of principal, interest, and fees for the commercial paper program. The program provides funds for the short-
term financing of capital projects and as a source of encumbering capital contracts. This program provides an efficient, low cost alternative to other forms of
short-term and interim financing. The debt service on the notes will be paid by program revenues or by long-term financing of the projects.

                                                                             FY 06                 FY 07                 FY 08                 FY 09
                       Revenues by Source                                    Actual               Adopted            Recommended              Planned
Miscellaneous Revenues