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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 - 17
Principal Officials, Palm Beach County		A - 18
Budget Philosophy & Process		A - 19
Budget Assumptions		A - 22
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 2005 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 - 45
Budgeted Reserves by Type		B - 46
Budgeted Reserves		B - 47
Transfer Analysis		B - 52
Staffing
Position Summary by Department		B - 55
New Positions/FY 2006		B - 56
Position History by Department		B - 66
Five-Year Projections
Five-Year Projection Overview		B - 67
Five-Year Forecast of Revenues & Expenditures 2006-2011		B - 69
Five-Year Forecast of Departmental Operating Budgets 2006-2011		B - 71
Board Departments/Agencies
County Commission
County Commission		C - 1
County Attorney		C - 3
Internal Auditor		C - 10
County Administrator
County Administration		C - 13
Airports		C - 17
Community Services		C - 22
County Cooperative Extension		C - 31
County Library		C - 44
Engineering & Public Works		C - 55
Environmental Resources Management		C - 75
Facilities Development & Operations		C - 87
Financial Management & Budget		C - 101
Fire-Rescue		C - 114
Housing & Community Development		C - 128
Human Resources		C - 141
Information Systems Services		C - 153
Legislative Affairs		C - 163
Medical Examiner		C - 169
Metropolitan Planning Organization		C - 172
Palm Tran		C - 178
Parks & Recreation		C - 189
Planning, Zoning & Building		C - 197
Public Affairs		C - 211
Public Safety		C - 225
Purchasing		C - 241
Risk Management		C - 246
Tourist Development Council		C - 258
Water Utilities		C - 271
Non-Departmental Agencies
Criminal Justice Commission		C - 279
Economic Development		C - 283
Office of Community Revitalization		C - 290
Office of Equal Opportunity		C - 292
Office of Small Business Assistance		C - 300
Housing Finance Authority		C - 305
Non-Departmental Operations
General Government Expenses		C - 306
Non-Departmental Specific Reserves		C - 308
Community Redevelopment Agencies		C - 309
Drug Abuse Trust Fund		C - 310
Pollution Recovery Trust Fund		C - 311
Value Adjustment Board		C - 312
Ag Reserve Management Fees		C - 313
Scripps Research		C - 314
Other Non-Departmental Expenses		C - 315
Other County Funded Programs
Financially Assisted Agencies		C - 317
County Sponsored Programs		C - 318
Health Care District		C - 320
Public Health Department		C - 321
Other Programs		C - 322
CONSTITUTIONAL OFFICERS
Clerk & Comptroller		D - 1
Judicial		D - 5
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 - 10
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 2006 Capital Budget		F - 9
Revenue & Appropriation Detail By Category		F - 11
FY 2006 New Capital Project Summary Budget		F - 12
Impact of Capital Projects on the Operating Budget		F - 20
Estimated Operating Impact of Capital Projects - FY 2006-2011		F - 21
DEBT SERVICE
Debt Service Overview		G - 1
Summary of Outstanding Bond Issues		G - 2
Debt Service Summary by Function		G - 7
Future Debt Service Requirements		G - 9
Debt Service Ratios		G - 10
Debt Service Data		G - 11
Debt Service by Fund		G - 12
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 - 40
Index		I - 1

If you have any questions or comments, please call the Budget Office at 561-355-4034 or e-mail us.

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