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Taxpayers Need To Know How County's Budget Process Works

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By MICHAEL NURRENBROCK

Special to the Tribune

Published: March 29, 2009

With the reduction in revenue and property values during the current economic downturn, the Pasco County Commission will be required this summer to make some tough decisions as to what services we will offer next year, the level of service to be provided and how we will pay for those services. Based on letters to the editor, e-mails and one-on-one conversations with residents, we realize we need to do a better job of explaining to our citizens the budget decision process.

Here's how the process works and why it's important to you as a taxpayer:

The county and all other local governments in Florida have a fiscal year that starts Oct. 1 and ends Sept. 30 of the following year. Right now we are in fiscal year 2009 and are working on the proposed budget for 2010.

Each department and division, after being given a target amount to reach, determines its operational priorities and submits its proposed budget. Each budget is reviewed in meetings by the county's Office of Management and Budget and the county administrator. Last year, departments under the county commission came up with more than $13.8 million in reductions to tax-related funds. Once these meetings are completed, the proposed budget is presented to the county commission by July 15.

During the rest of the summer, the county commission studies the budget, asks questions of staff and determines what priorities it wants reflected in the final budget. The public has its chance to voice its opinion during two public hearings in September. The final budget is adopted at the second public hearing just a few days before the new fiscal year starts.

In some ways, the county budget is put together like a jigsaw puzzle. Each piece of the puzzle is called a fund, and each fund represents a different purpose or function. The biggest misconception the public has is that all of these funds can be spent for any purpose. "Instead of using the tourist tax to build a tennis stadium, why don't you use it to fix my sidewalk?" is the type of comment we often hear. The reality is that most of our funds - and nearly 70 percent of the county budget - are restricted by state and federal laws, regulations, ordinances, court cases or policy as to how they can be spent.

So how is the money allocated?

There are 68 funds that range in size from the $193.9 million General Fund to the Pasco County Housing Finance Authority's $3,275 budget. The General Fund is our largest fund and is used to provide basic governmental services, such as emergency medical services, parks and libraries. It also funds constitutional offices, such as the supervisor of elections and sheriff's offices. The General Fund accounts for less than 20 percent of the total budget and is one of only two funds that includes property taxes.

Special revenue funds comprise nearly half of the total budget and are funded by revenue sources such as grants, impact fees or the tourist tax. These funds are used to provide specific services, such as the municipal fire fund, which provides firefighting services in most of the county and is the only other fund that includes property taxes.

The rest of the funds are similarly restricted. Debt service funds are used to make payments on long-term loan obligations. Capital project funds must go toward multiyear construction projects, such as jails and parks. Another 25 percent of the budget - the enterprise funds - are funded by fees and assessments, and must be used for water and sewer or solid-waste services.

Although the county seems to have a great deal of money to spend, many of those dollars must be spent in a very specific way. We encourage citizens to be informed about the process and share with us their views.

E-mail us at budget101@pasco countyfl.net. Additional information on the county budget may be found at http://tinyurl.com/budget101.

The writer is the director of Pasco County's Office of Management and Budget.

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