Palm Beach County Budget 2009

Budget

Palm Beach County Approved Budget — Fiscal Year 2009

Palm Beach County Budget—Fiscal Year 2009

Table of Contents		Page No.


Budget Document Introduction

County Administrator's Budget Message
How to Use the Budget Document		A - 1
Acknowledgments		A - 2
Information about Palm Beach County		A - 3
Municipality Information		A - 9
Bond Ratings		A - 16
Palm Beach County Organization Chart		A - 18
Principal Officials, Palm Beach County		A - 19
Budget Philosophy & Process		A - 20
Budget Assumptions		A - 22
Budget Issues		A - 24
Long-Term Goals & Policies		A - 25
Budget Preparation Calendar		A - 27

Budget Summary Information

Overview
Budget Summary Total Comparison		B - 1
Sources of Funds by Category		B - 2
Expenditures by Function		B - 3
Sources of Funds (Five Year Historical)		B - 4
Uses of Funds (Five Year Historical)		B - 5
Constant Dollar Costs per Capita		B - 6
Employees per 1,000 Population		B - 7
Division of Receipts & Expenditures		B - 8
Population Comparison		B - 9
Organizational Changes from the FY 2008 Budget		B - 10
Changes from the Recommended Budget		B - 11

Property Taxes
Ad Valorem Taxes - Countywide & Dependent Taxing Districts		B - 14
Percent Increase (Decrease) in Millage over Rolled-Back Rate		B - 15
Changes in Property (Ad Valorem) Taxes		B - 16
Taxable Valuation Comparison		B - 17


Revenues
Summary of Revenues by Source		B - 18
Revenues Sensitive to the Economy		B - 19
Gas Tax Revenues		B - 20
Tourist Development Taxes		B - 21
Projected Changes in Fund Balance		B - 22
Comparison of Budgets by Fund and Millage		B - 26

Appropriations
Expenditures by Category		B - 35
Expenditures by Fund Group		B - 36
Comparison of Gross Budget, Tax Equivalent Funding and Positions by Dept		B - 37
Appropriations Summary		B - 47
Budgeted Reserves by Type		B - 48
Budgeted Reserves		B - 49
Transfer Analysis		B - 56


Staffing
Position Summary by Department		B - 60
New Positions/FY 2009		B - 61
Position History by Department		B - 62

Five-Year Projections

Five-Year Projection Overview		B - 63
Five-Year Forecast of Revenues & Expenditures 2009-2013		B - 65
Five-Year Forecast of Departmental Operating Budgets 2009-2013		B - 67

Board Departments/Agencies

County Commission
County Commission		C - 1
County Attorney		C - 3
Internal Auditor		C - 9

County Administrator
County Administration		C - 12
Airports		C - 16
Community Services		C - 21
County Cooperative Extension		C - 32
County Library		C - 44
Engineering & Public Works		C - 55
Environmental Resources Management		C - 75
Facilities Development & Operations		C - 84
Financial Management & Budget		C - 97
Fire-Rescue		C - 110
Housing & Community Development		C - 124
Human Resources		C - 138
Information Systems Services		C - 150
Legislative Affairs		C - 163
Medical Examiner		C - 169
Metropolitan Planning Organization		C - 172
Palm Tran		C - 178
Parks & Recreation		C - 186
Planning, Zoning & Building		C - 196
Public Affairs		C - 209
Public Safety		C - 223
Purchasing		C - 239
Risk Management		C - 245
Tourist Development Council		C - 260
Water Utilities		C - 274

Non-Departmental Agencies
Criminal Justice Commission		C - 282
Economic Development		C - 286
Office of Community Revitalization		C - 296
Office of Equal Opportunity		C - 300
Office of Small Business Assistance		C - 307
Housing Finance Authority		C - 311

Non-Departmental Operations
General Government Expenses		C - 312
Non-Departmental Specific Reserves		C - 314
Community Redevelopment Agencies		C - 315
Drug Abuse Trust Fund		C - 316
Pollution Recovery Trust Fund		C - 318
Value Adjustment Board		C - 319
Ag Reserve Management Fees		C - 320
Other Non-Departmental Expenses		C - 321

Other County Funded Programs
Financially Assisted Agencies		C - 323
County Sponsored Programs		C - 324
Health Care District		C - 326
Public Health Department		C - 327
Other Programs		C - 328

CONSTITUTIONAL OFFICERS

Clerk & Comptroller		D - 1
Judicial		D - 4
Property Appraiser		D - 9
Sheriff		D - 11
Supervisor of Elections		D - 15
Tax Collector		D - 17

BUDGET BY FUND

Fund Types		E - 1
Major Funds		E - 2
Budget by Fund Type & Fund		E - 4
Budget Summary		E - 12

CAPITAL BUDGET

Capital Improvement Program Overview		F - 1
Capital Improvement Budget Summary		F - 6
Capital Projects by Type		F - 7
Capital Budget (Funding Sources Appropriations By Category)		F - 8
Reserves Included in FY 2009 Capital Budget		F - 9
Revenue & Appropriation Detail By Category		F - 11
FY 2009 New Capital Project Summary Budget		F - 12
Impact of Capital Projects on the Operating Budget		F - 19
Estimated Operating Impact of Capital Projects - FY 2009-2013		F - 20

DEBT SERVICE

Debt Service Overview		G - 1
Summary of Outstanding Bond Issues		G - 2
Debt Service Summary by Function		G - 8
Future Debt Service Requirements		G - 10
Debt Service Ratios		G - 11
Debt Service Data		G - 13
Debt Service by Fund		G - 14

APPENDICES

Glossary		H - 1
Financial Policies		H - 12
Fund Structure & Governmental Accounting		H - 21
Major Revenue Sources		H - 23
Property Taxes		H - 26
Description of Revenues by Type		H - 29
Description of Expenditures by Object Category		H - 30
Description of Expenditures by Activity Type		H - 31
Grants Provided		H - 33
Grants Received		H - 39

Index		I - 1

Annual Budget Process

Contact Us

If you have any questions or comments regarding the 2011 budget process, please call the Budget Office at 561-355-2580 or send an e-mail to budget@pbcgov.org

The next scheduled workshop is:

August 31, 2010: Cancelled
E-mail correspondence regarding cancellation

See complete schedule below:



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