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Presentation of FY 2025-26 Recommended Budget
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BRIEF OVERVIEW
Budget Workshop FY 2025-26 to submit the recommended budget to the Board of County Commissioners.
The combined recommend budget totals: $956,338,363.
When exported to Excel, the budget includes 6,810 rows at the account level.
Of that amount, 1,972 rows, at the account level, are associated with the General Fund; hence, there are 4,838 rows that are non-General Fund related.
The attached information is the line-item, or account level, detail for the entire County budget. The General Fund (GF) has its own attachments, with all non-GF departments separated out. There are three versions of each attachment:
1. The 1st attachment includes all accounts in numerical order by fund.
2. The 2nd attachment includes all accounts with a variance of > 9.99%
3. The 3rd attachment includes all accounts with a variance of < -9.99%
The attached budget “stories” provide a summary of the departments, for informational purposes, and displays financial tables associated with that departments. Some of the financial tables roll up individual accounts. To help make reviewing the information easier, the following summary should help:
Expenses: All accounts beginning with 5 are expenses.
• Personnel Services are payroll related expenses or the grouping of accounts starting with 51*
• Operating expenses are operating costs, excluding payroll related expenses, and those accounts start with 53*
• Capital Outlay expenses start with 56* and are differentiated from operating expenses.
• Transfers & Reserve expenses start with 59* and are differentiated from operating expenses.
Revenues: All accounts beginning with 3 are revenues.
• “Other sources” revenues on the financial tables are associated with balance forward cash, or cash balances, on the revenue side.
Departments vs. Funds
• The line-item detail includes departments under the same funds; whereas, the story reports often group things at the fund level. Funds are the larger group with departments being broken out underneath, or within, that fund to track financial information based on work (function) activity.
• Departments that start with the number 3* are grant related departments.
• Departments that start with the number 4* are disaster, or emergency, related departments.
• Area of Operations is a grouping of the funds, and applicable departments, under the applicable Director. The financial tables on the Area of Operations “stories” group the financial information from the underlying funds/departments; hence, it is important to look at those individually to understand what is being rolled up on the summary financial tables.
FINANCIAL IMPACT
Budgets for consideration.
LEGAL NOTE
The Board is authorized to act on this matter pursuant to Chapters 125 and 129, Florida Statutes.
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RECOMMENDATION
Budget workshop to present a high-level overview of the Fiscal Year 2026 budget to include presentations from various departments, where necessary.