FY2012 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 FY2012 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.

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.

FY2012 Budget - Fund Resources Detail

• General Fund
• County Transportation Trust
• Health Department
• Summer Food Program
• Emergency Medical Service
• Mosquito Control - State
• Community Development
• SHIP
• Gifts for Animal Welfare Trust Fund
• Tree Bank Fund
• Public Library Cooperative
• School Crossing Guard Trust Fund
• Intergovernmental Radio Communication Program
• STAR Center
• Marina Operations Fund
• Emergency Communications #E 911 Systems
• Community Housing Trust Fund
• Building and Development Review Services
• Tourist Development Council
• Fire Districts
• Construction Licensing Board
• Air Quality - Tag Fee Fund
• Palm Harbor Community Services District
• Feather Sound Community Services District
• Drug Abuse Trust Fund
• Street Lighting District
• Special Assessments - Paving
• Special Assessments - Navigational Dredging
• Lealman Solid Waste Collection & Disposal District
• Special Assessments - Drainage
• Capital Improvement Bonds Debt Service
• Capital Projects
• Transportation Impact Fee
• Penny for Pinellas Infrastructure Tax
• Local Option Gas Tax
• Airport Revenue & Operating Fund
• Solid Waste Revenue & Operating Fund
• Solid Waste - Renewal & Replacement
• Water Revenue & Operating Water Debt Service
• Water Renewal & Replacement
• Water Impact Fees
• Water Construction Fund
• Sewer Revenue & Operating
• Sewer Renewal & Replacement
• Sewer Interest & Sinking
• Sewer Construction Series 2008
• Utilities Service Fund
• Business Technology Services
• Fleet Management
• Risk Financing Fund
• Employee Health Benefits

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