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• FY 2008 Line Item Appropriations indexed by Department [1 MB]
• FY 2008 Line Item Revenues indexed by Department [1 MB]
• FY 2008 Line Item Appropriations indexed by Fund Name [2 MB]
• FY 2008 Line Item Revenues indexed by Fund Name [2 MB]

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
Budget Issues		A - 25
Long-Term Goals & Policies		A - 26
Budget Preparation Calendar		A - 28
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 2007 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 - 55
Staffing
Position Summary by Department		B - 60
New Positions/FY 2008		B - 61
Position History by Department		B - 65
Five-Year Projections
Five-Year Projection Overview		B - 66
Five-Year Forecast of Revenues & Expenditures 2008-2012		B - 68
Five-Year Forecast of Departmental Operating Budgets 2008-2012		B - 70
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 - 29
County Library		C - 41
Engineering & Public Works		C - 52
Environmental Resources Management		C - 72
Facilities Development & Operations		C - 81
Financial Management & Budget		C - 94
Fire-Rescue		C - 107
Housing & Community Development		C - 121
Human Resources		C - 135
Information Systems Services		C - 147
Legislative Affairs		C - 158
Medical Examiner		C - 164
Metropolitan Planning Organization		C - 167
Palm Tran		C - 173
Parks & Recreation		C - 184
Planning, Zoning & Building		C - 194
Public Affairs		C - 207
Public Safety		C - 221
Purchasing		C - 236
Risk Management		C - 242
Tourist Development Council		C - 257
Water Utilities		C - 272
Non-Departmental Agencies
Criminal Justice Commission		C - 280
Economic Development		C - 284
Office of Community Revitalization		C - 292
Office of Equal Opportunity		C - 296
Office of Small Business Assistance		C - 304
Housing Finance Authority		C - 308
Non-Departmental Operations
General Government Expenses		C - 309
Non-Departmental Specific Reserves		C - 311
Community Redevelopment Agencies		C - 312
Drug Abuse Trust Fund		C - 313
Pollution Recovery Trust Fund		C - 314
Value Adjustment Board		C - 315
Ag Reserve Management Fees		C - 316
Other Non-Departmental Expenses		C - 317
Other County Funded Programs
Financially Assisted Agencies		C - 318
County Sponsored Programs		C - 320
Health Care District		C - 322
Public Health Department		C - 323
Other Programs		C - 324
CONSTITUTIONAL OFFICERS
Clerk & Comptroller		D - 1
Judicial		D - 4
Property Appraiser		D - 8
Sheriff		D - 10
Supervisor of Elections		D - 14
Tax Collector		D - 16
BUDGET BY FUND
Fund Types		E - 1
Major Funds		E - 2
Budget by Fund Type & Fund		E - 4
Budget Summary		E - 11
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 2008 Capital Budget		F - 9
Revenue & Appropriation Detail By Category		F - 11
FY 2008 New Capital Project Summary Budget		F - 12
Impact of Capital Projects on the Operating Budget		F - 19
Estimated Operating Impact of Capital Projects - FY 2008-2012		F - 20
DEBT SERVICE
Debt Service Overview		G - 1
Summary of Outstanding Bond Issues		G - 2
Debt Service Summary by Function		G - 9
Future Debt Service Requirements		G - 11
Debt Service Ratios		G - 12
Debt Service Data		G - 14
Debt Service by Fund		G - 16
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

• Budget Philosophy and Process
• Long Term Goals and Policies
• Where Does the Money Come From?
• Where Does the Money Go?
• Budget Glossary
• Understanding Your Tax Bill

If you have any questions or comments, please call the Budget Office at 561-355-3461 or send an e-mail to budget@pbcgov.org