Pinellas County Management and Budget
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FY2005 Operating and Capital Budget Detail

(Please note all of the individual pages are in Adobe PDF format and require Adobe Reader installed on your computer.  If you do not have Adobe Reader, please download from the following link: Adobe Reader Link.)

The FY2005 Operating and Capital Budget detail is divided into sections based on organizational responsibility.  Links to each individual section can be found in the table below.  For financial management and reporting, the County's budget is organized by Funds.  Following the narrative below these links to each departmental budget is a section linking each of the individual funds.  The fund detail pages contain all the resources budgeted for the County.

COUNTY ADMINISTRATOR

COUNTY ADMINISTRATOR - 
PUBLIC WORKS

COUNTY ADMINISTRATOR -
ENTERPRISE FUNDS

ELECTED OFFICIALS

COURT SUPPORT SERVICES

INDEPENDENT AGENCIES

SUPPORT FUNDING

DEBT SERVICE

GOVERNMENTAL CAPITAL

When viewing individual sections, please note that certain page types may not appear in all sections due to the nature of that particular section. The pages are organized in the following manner and the label for each page type appears in the lower left hand corner of each page

1) Organization Department Summary: This page features a roll-up of the major departments, agencies or funding types that are contained in that section. 

2) Department Center Listing:  This page type is the summary for each of the individual departments and independent agencies. The page is divided into four sections. The top section consists of a brief narrative describing the department. The next section, Department Expenditures by Cost Center, consists of a listing of all cost centers relating to the particular department. The following section, Department Expenditures by Fund, lists all of the budgetary funds that the preceding cost centers are appropriated and funded within. If more detailed information is desired regarding a particular fund, please see the Fund/Resource section of the document. The last section of the page lists the permanent full time positions for the particular department.

3) Department Account Summary:  This page type consists of two major sections: a summary and the account detail.

The summary provides a roll-up of all the cost centers within the department at the major object level, the major categories as follows:

Personal Services - Expenses for salaries, wages and related employee benefits provided for all persons, whether full-time, part-time, temporary, or seasonal.

Operating Expenses - Includes expenditures for goods and services which primarily benefit the current period, and are not defined as personal services or capital outlay.

Capital Outlay - Outlays for the acquisition of or addition to fixed assets.

The account detail section provides a roll-up of all the cost centers within the department at the line item detail (object) level. In order to avoid redundancy, and conserve paper, this page is omitted where the department encompasses only one cost center. The Fund/Center Account Detail contains all this information that would have otherwise appeared on this page.

4) Fund/Center Account Detail:  This page type is the building block of the expenditure budget. Each page contains a brief narrative describing what the cost center represents. Often cost centers are only used for accounting and financial reasons and, therefore, do not have service delivery implications. However, to present a full accounting of the County's budget, all cost centers types are shown. The remaining portion of the page contains a line item detail of all the accounts in the cost center.

Fund Resources Detail

The Fund/Resources section contains roll-ups of all the funds contained in the budget and a detailed listing of all budgeted resources. The Fund/Resource Summary page consists of three sections. The first section has a brief narrative describing what the fund's purpose is. As is the case with some of the cost centers, some funds have only an accounting or financial purpose and do not fulfill any direct public service. However, to provide a complete picture of the County's budget, all budgeted funds are contained in this document. The second section of the page, the Resource Summary, lists by major revenue category the resources that support the fund. The last section of the page lists those departments with appropriations within the fund. Following the Fund/Resource Summary is a Detailed Resource Estimate page listing all resources for the fund at the line item detail (object) level.

General Fund

GENERAL FUND

Special Revenue Funds

COUNTY TRANSPORTATION TRUST
HEALTH DEPARTMENT
SUMMER FOOD PROGRAM
EMERGENCY MEDICAL SERVICE
MOSQUITO CONTROL - LOCAL
MOSQUITO CONTROL - STATE
COMMUNITY DEVELOPMENT
GIFTS FOR ANIMAL WELFARE TRUST 
TREE BANK FUND
PUBLIC LIBRARY COOPERATIVE
SCHOOL CROSSING GUARD TRUST FUND
INTERGOV'T RADIO COMMUNICATION PROGRAM
STAR CENTER
WORKNET
EMERGENCY PHONE SERVICE & EQUIPMENT
TOURIST DEVELOPMENT COUNCIL
FIRE DISTRICTS
CONSTRUCTION LICENSING BOARD
AIR QUALITY - TAG FEE FUND
PALM HARBOR RECREATION & LIBRARY DISTRICT
FEATHER SOUND COMMUNITY SERVICES DISTRICT
PUBLIC RECORDS MODERNIZATION FUND
DRUG ABUSE TRUST FUND
STREET LIGHTING DISTRICT
SPECIAL ASSESSMENTS - PAVING
SPECIAL ASSESSMENTS - NAVIGATIONAL DREDGING
SPECIAL ASSESSMENTS - DRAINAGE

Debt Service Funds

2ND GUARANTEED ENTITLEMENT DEBT SERVICE
CAPITAL IMPROVEMENT BONDS DEBT SERVICE
TRANSPORTATION IMPROVEMENT BOND DEBT SERVICE

Capital Funds

CAPITAL PROJECTS
TRANSPORTATION IMPACT FEE
PENNY FOR PINELLAS INFRASTRUCTURE TAX
LOCAL OPTION GAS TAX

Enterprise Funds

Airport
AIRPORT REVENUE AND OPERATING FUND


Utilities
SOLID WASTE REVENUE AND OPERATING FUND

SOLID WASTE TRUST FUND
SOLID WASTE - RENEWAL AND REPLACEMENT
SOLID WASTE - SURPLUS RESERVE
SOLID WASTE - CONSTRUCTION FUND
WATER REVENUE AND OPERATING
WATER CERTIFICATE
WATER RENEWAL AND REPLACEMENT
WATER IMPACT FEES
WATER RATE STABILIZATION
SEWER REVENUE AND OPERATING
SEWER RENEWAL AND REPLACEMENT
SEWER INTEREST AND SINKING
SEWER CONSTRUCTION
SEWER CONSTRUCTION SERIES 2003
UTILITIES SERVICE FUND

Internal Service Funds

INFORMATION TECHNOLOGY
FLEET MANAGEMENT
RISK FINANCING FUND
EMPLOYEE HEALTH BENEFITS