FY2023 Adopted Operating and Capital Budget

FY2023 Adopted Budget Fund Budgets

Fund Balance

Actual

Budgeted

Budgeted Changes

Budgeted Funds:

Fund Balance

Fund Balance

6/30/2021

FY2022

FY2023

6/30/2023

Notes:

Special Revenue Funds: (f) Agricultural Preservation (b) Hotel Room Rental Tax (b) Electric Lighting Districts (f) Grants

64,912,246 34,414,719

(522,165)

(5,311,355)

$ $ $ $ $ $

59,078,726 34,414,719

0 0

0 0

2. 3.

0

10,514

(2,699)

(2,496)

5,319

(b) Housing Initiatives

19,757,739

(3,012,220) 1,395,676

(3,162,500)

13,583,019 1,807,754

(f) Debt Service General Government

479,208

(67,130)

Enterprise Funds: (c) Comprehensive Care Facilities

4,837,464 1,254,478 55,650,750 673,525,033

(1,363,845)

797,889 (72,554)

$ $ $

4,271,508 1,110,578 46,472,186

(c) Bell Court (c) Solid Waste (c) Water & Sewer

(71,346)

(2,949,157) 4,025,641

(6,229,407) (266,272)

677,284,402 $

Internal Service Funds:

(e) Fleet Services (e) Voice Services

27,395,145

(2,239,441)

(3,370,199)

$ $ $

21,785,505

913,501

(69,814) 906,107

(63,811)

779,876

(e) Workers Compensation

54,933,687

2,245,798

58,085,592

Fiduciary Funds: (d) Pension Trust (2 plans)

927,010,569 63,140,795 40,360,858 1,030,512,222 $

(d) Other Post Employment Benefits Trust (d) Length of Service Award Program Trust

230,294,888

7,081,340 1,273,034

4,911,521 579,034

242,287,749 $

3,004,273

$

4,856,341

(f) Capital Fund

105,014,937 13,626,458 25,317,742

143,959,137 $

4.

2. 3. Grants timing may not match the fiscal year. All grants are budgeted such that revenue equals expense in a given budget year. The Hotel Rental Tax Fund is a "pass through" fund to collect the tax and forward to an external organization per a Memorandum of Understanding. Notes The Capital Fund includes these Special Revenue Funds: Parks Acquisition and Development, Impact Fees/School Mitigation, and School Construction Fund. Timing may not match the fiscal year since most projects take multiple years to complete. All projects are budgeted such that revenue equals expense in a given budget year. 4.

Source for Actual Fund Balance FY2021 CAFR Section (b) II B 7

(c) II A 10 (d) II A 13 (e) II B 10 (f) II A 3

70