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Palm Beach County Budget—Fiscal Year 2005

 
Table of Contents
  Page No.
 
Budget Document Introduction
 
How to Use the Budget Document   vi
Acknowledgments   vii
 
Budget Message
County Administrator's Budget Message   A - 1
 
Introduction
Information About Palm Beach County   B - 1
Palm Beach County Organization Chart   B - 15
Other Principal Officials   B - 16
Budget Philosophy and Process   B - 17
Budget Assumptions   B - 19
Long-Term Goals and Policies   B - 21
Budget Preparation Calendar   B - 23
 
Budget Summary Information
Overview
Budget Summary Total Comparison   C - 1
Sources of Funds by Category   C - 2
Expenditures by Function   C - 3
Sources of Funds (Five Year Historical)   C - 4
Uses of Funds (Five Year Historical)   C - 5
Constant Dollar Costs per Capita   C - 6
Employees per 1,000 Population   C - 7
Division of Receipts and Expenditures   C - 8
Population Comparison   C - 9
Organizational Changes From the FY 2004 Budget   C - 10
Changes From the Recommended Budget   C - 11
 
Property Taxes
Ad Valorem Taxes - Countywide & Dependent Taxing Districts   C - 13
Percent Increase (Decrease) in Millage Over Rolled-Back Rate   C - 14
Changes in Property (Ad Valorem) Taxes   C - 15
Taxable Valuation Comparison   C - 16
 
Revenues
Summary of Revenues by Source   C - 17
Revenues Sensitive to the Economy   C - 18
Gas Tax Revenues   C - 19
Tourist Development Taxes   C - 20
Projected Changes in Fund Balance   C - 21
Comparison of Budgets by Fund and Millage   C - 25
 
Appropriations
Expenditures by Category   C - 32
Expenditures by Fund Group   C - 33
Comparison of Gross Budget, Tax Equivalent   C - 34
Funding and Positions by Department   C - 34
Appropriations Summary   C - 42
Budgeted Reserves by Type   C - 43
Budgeted Reserves   C - 44
Transfer Analysis   C - 48
 
Staffing
Position Summary by Department    
New Positions    
Position History by Department    
 
Five-Year Projections
Five-Year Projection Overview   C - 60
Five-Year Forecast 2005-2010   C - 62
Five Year Forecast of Operating Budgets by Department   C - 63
 
Board Departments/Agencies
COUNTY COMMISSION
County Commission   D - 1
County Attorney   D - 3
Internal Auditor   D - 11
 
COUNTY ADMINISTRATOR
County Administration   D - 15
Airports   D - 19
Community Services   D - 25
County Cooperative Extension Services   D - 33
County Library   D - 47
Engineering and Public Works   D - 59
Environmental Resources Management   D - 77
Facilities Development and Operations   D - 87
Financial Management and Budget   D - 101
Fire-Rescue   D - 113
Housing and Community Development   D - 127
Human Resources   D - 141
Information Systems Services   D - 147
Legislative Affairs   D - 161
Medical Examiner   D - 167
Metropolitan Planning Organization   D - 171
Palm Tran   D - 177
Parks and Recreation   D - 189
Planning, Zoning and Building   D - 195
Public Affairs   D - 209
Public Safety   D - 223
Purchasing   D - 241
Risk Management   D - 247
Tourist Development Council   D - 259
Water Utilities   D - 271
Non-Departmental Agencies   D - 279
Criminal Justice Commission   D - 281
Economic Development   D - 285
Office of Community Revitalization   D - 293
Office of Equal Opportunity   D - 297
Office of Small Business Assistance   D - 305
Housing Finance Authority   D - 311
 
Non-Departmental Operations   D - 313
General Government Expenses   D - 314
Non-Departmental Specific Reserves   D - 315
Redevelopment Agencies   D - 316
Drug Abuse Trust Fund   D - 317
Pollution Recovery Trust Fund   D - 318
Value Adjustment Board   D - 319
Ag Reserve Management Fees   D - 320
Scripps Research   D - 321
Other Non-Departmental Expenses   D - 322
 
Other County Funded Programs   D - 323
Financially Assisted Agencies   D - 324
County Sponsored Programs   D - 325
Health Care District   D - 326
Public Health Unit   D - 327
Other Programs   D - 328
 
CONSTITUTIONAL OFFICERS
Clerk of Courts   D - 329
Judicial   D - 333
Property Appraiser   D - 338
Sheriff   D - 340
Supervisor of Elections   D - 344
Tax Collector   D - 346
 
Budget by Fund
Fund Types   E - 1
Major Funds   E - 2
Budget by Fund Type and Fund   E - 4
Budget Summary   E - 10
 
Capital Budget
Capital Improvement Program Overview   F - 1
Capital Improvement Budget Summary   F - 6
Capital Projects by Type   F - 7
Funding Sources and Appropriations By Category   F - 8
Reserves Included in FY 2005 Capital Budget   F - 9
Revenue and Appropriation Detail By Category   F - 11
FY 2005 Budget New Capital Project Summary   F - 12
Impact of Capital Projects on the Operating Budget   F - 21
Estimated Operating Impact of Capital Projects - FY 2005-2010   F - 22
 
Debt Service
Debt Service Overview   G - 1
Summary of Outstanding Bond Issues   G - 2
Debt Service Summary by Function   G - 5
Future Debt Service Requirements   G - 6
Debt Service Ratios   G - 7
Debt Service Data   G - 8
Debt Service by Fund   G - 9
 
Appendices
Glossary   H - 1
Financial Policies   H - 11
Fund Structure and Governmental Accounting   H - 20
Major Revenue Sources   H - 22
Property Taxes   H - 25
Description of Revenues by Type   H - 28
Description of Expenditures by Object Category   H - 29
Description of Expenditures by Activity Type   H - 30
Grants Provided   H - 32
Grants Received   H - 38
 
Index
Index   I - 1
 

Contact Us

 

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

 

 

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