OFFICE OF MANAGEMENT AND BUDGET P.O. Box 7800 • 315 W. Main St. • Tavares, FL 32778

P 352.343.9452 • F 352.343.9817 Board of County Commissioners • www.lakecountyfl.gov

Timothy I. Sullivan Sean M. Parks, AICP, QEP Wendy R. Breeden Leslie Campione Josh Blake District 1 District 2 District 3 District 4 District 5

This document, titled Adopted Budget Book FY 2020 - Cover and Table of Contents, is 14 pages in length and is part of the FY2020 Budget Book published in the Budget section of the Lake County website. If you wish to request an

accessible version of this document, please contact publicrecords@lakecountyfl.gov.

ADOPTED BUDGETLAKE COUNTY, FLORIDA BOARD OF COUNTY COMMISSIONERS FISCAL YEAR 2020

Home to over 1,000 pristine lakes and rivers, historic downtowns and award-winning sports facilities, Lake County is “Real Florida. Real Close.” Thanks to state-of-the-art manufacturing companies, Lake County is also a premier business location for creating higher paying jobs. From building sidewalks, roads and schools, to outfitting public safety personnel with modern equipment, to enhancing and promoting our county’s unique attractions, Lake County is committed to maintaining its high quality of life.

TABLE OF CONTENTS GFOA Distinguished Budget Award – Fiscal Year 2020

Table of Contents

A. Budget Message

B. Budget Overview Table of Contents .................................................................................................... B - 1 General Lake County Information History of Lake County .......................................................................................... B - 5 Lake County Government Organization Chart ....................................................... B - 6 Lake County Commissioners, County Manager and County Attorney .................. B - 7 Lake County Commission Members/Elected Officials/Appointed Officials ......... B - 8 Lake County Executive Management Team ........................................................... B - 9 Lake County’s Mission, Goals and Objectives ....................................................... B - 10 County Budget Made Responsible.......................................................................... B - 15 Population of Cities and Unincorporated Lake County .......................................... B - 16 Per Capita Personal Income .................................................................................... B - 17 Unemployment Rate ............................................................................................... B - 18 Consumer Price Index ............................................................................................. B - 19 Assessment/Property Tax Information Chart of Taxable Values and Millages .................................................................... B - 23 General Fund Gross Taxable Value ........................................................................ B - 25 Property Tax Highlights .......................................................................................... B - 26 Classification of Property/Residential Improved Property ..................................... B - 27 Countywide Ad Valorem Tax Rates ....................................................................... B - 28 Stormwater Management, Parks and Roads MSTU Tax Rates .............................. B - 29 Fire Emergency Medical Services MSTU Tax Rates ............................................. B - 30 Non-Ad Valorem Assessments – Fire Rescue ........................................................ B - 31 Non-Ad Valorem Assessments – Solid Waste Services ......................................... B - 32 Revenues and Expenditures Expenditures by Category ....................................................................................... B - 35 Revenues by Source ................................................................................................ B - 36 Expenditures by Department/Office ....................................................................... B - 37 General Fund - Revenues and Expenditures ........................................................... B - 38 General Fund Expenditures by Category ................................................................ B - 39 General Fund Revenues by Source ......................................................................... B - 40 General Fund Expenditures by Department ............................................................ B - 41 General Fund Expenditures by Constitutional Offices/Judicial Support/ Board of County Commissioners ...................................................................... B - 42 Personnel Authorizations – Lake County Board of County Commissioners and Constitutional Offices ....................................................................................... B - 43

TABLE OF CONTENTS C. Schedules Table of Contents .................................................................................................... C - 1 Comparison of Operating Budget to Total Budget ................................................. C - 3 Department/Fund Matrix ........................................................................................ C - 4 Estimated Fund Balances ........................................................................................ C - 5 Reserves and Contingencies – All Funds ................................................................ C - 7 Reserves and Contingencies – General Fund Detail ............................................... C - 9 Unrestricted Reserves and Contingencies Charts ................................................... C - 10 Operating Budget by Major Revenues and Expenditures Categories ..................... C - 11 Revenues by Fund ................................................................................................... C - 23 Expenditures by Fund ............................................................................................. C - 25 Expenditures by Department/Office – Operating Budget ....................................... C - 27 Major Revenues – Analysis and Assumptions........................................................ C - 28 Long Range Financial Planning .............................................................................. C - 39 Personnel Personnel Authorization Summary – Full Time Positions by Department............. C - 43 Personnel Authorization Summary – Full Time Positions by Fund and Department ........................................................................................................ C - 44 Position Additions and Deletions............................................................................ C - 47 Capital Outlay Summary of Capital Outlay by Fund ...................................................................... C - 52 Detail of Capital Outlay by Fund ............................................................................ C - 54 D. Financial Policies Table of Contents .................................................................................................... D - 1 Financial Structure .................................................................................................. D - 3 Budget Policies ....................................................................................................... D - 5 Debt Management Policies ..................................................................................... D - 6 Grant Policy……………………………………………………………………… D - 7 Purchasing Policy…………………………………………………….................... D - 8 Budget Calendar...................................................................................................... D - 9 Budget Process…………………………………………………………………… D - 10 E. Budget by Fund Table of Contents .................................................................................................... E - 1 Funds and Revenues Descriptions ....................................................................... E - 3

TABLE OF CONTENTS E. Budget by Fund (continued) Countywide Funds General .................................................................................................................... E - 12 County Transportation Trust .................................................................................. E - 18 Lake County Ambulance ........................................................................................ E - 20 County Library System ........................................................................................... E - 21 Special Revenue Funds Library Impact Fee Trust ........................................................................................ E - 22 Parks Impact Fee Trust – Central District ............................................................... E - 23 Parks Impact Fee Trust – North District ................................................................. E - 24 Parks Impact Fee Trust – South District ................................................................. E - 25 North Central Transportation Benefit District…………………………………… E - 26 Northeast/Wekiva Transportation Benefit District………………………………. E - 27 Road Impact Fees – District 3 ................................................................................. E - 28 South Transportation Benefit District ..................................................................... E - 29 Central Transportation Benefit District .................................................................. E - 30 North Transportation Benefit District ..................................................................... E - 31 Fish Conservation ................................................................................................... E - 32 MSTU – Stormwater Management ......................................................................... E - 33 MSTU – Parks Services .......................................................................................... E - 34 Emergency 911 ....................................................................................................... E - 35 Resort/Development Tax ........................................................................................ E - 36 Greater Hills MSBU ............................................................................................... E - 37 Law Enforcement Trust .......................................................................................... E - 38 Mt. Plymouth/Sorrento CRA Trust ......................................................................... E - 39 Emergency Medical Services .................................................................................. E - 40 Greater Groves MSBU ............................................................................................ E - 41 Infrastructure Sales Tax Revenue ........................................................................... E - 42 Village Green Street Lighting ................................................................................. E - 43 Greater Pines Municipal Services ........................................................................... E - 44 Picciola Island Street Lighting ................................................................................ E - 45 Valencia Terrace Street Lighting ............................................................................ E - 46 Sylvan Shores Street Lighting ................................................................................ E - 47 Building Services .................................................................................................... E - 48 County Fire Rescue ................................................................................................. E - 49 Fire Services Impact Fee Trust ............................................................................... E - 51

TABLE OF CONTENTS E. Budget by Fund (continued) Grant Funds Community Development Block Grant .................................................................. E - 52 Transit ..................................................................................................................... E - 53 Affordable Housing Assistance Trust ..................................................................... E - 54 Section 8.................................................................................................................. E - 55 Federal/State Grants ................................................................................................ E - 56 Restricted Local Programs ...................................................................................... E - 57 Debt Service Funds Pari-Mutuel Revenue Replacement Bonds ............................................................. E - 58 Renewal Sales Tax Debt Service ............................................................................ E - 59 Public Lands Debt Service ...................................................................................... E - 60 Expansion Projects Debt Service ............................................................................ E - 61 Sales Tax Revenue Note Debt Service ................................................................... E - 62 Enterprise Funds Landfill Enterprise .................................................................................................. E - 63 Solid Waste Closures and Long-Term Care ........................................................... E - 64 Capital Projects Funds Parks Capital Projects ............................................................................................. E - 65 Renewal Sales Tax Capital Projects ....................................................................... E - 66 Renewal Sales Tax Capital Projects – PW ............................................................. E - 67 Second Renewal Sales Tax Capital Projects ........................................................... E - 68 Public Lands Capital Program ................................................................................ E - 69 Facilities Expansion Capital ................................................................................... E - 70 Sales Tax Revenue Note Projects ........................................................................... E - 71 Internal Service Funds Property and Casualty ............................................................................................. E - 72 Employee Group Benefits ....................................................................................... E - 73 Fleet Management ................................................................................................... E - 74 Totals for All Funds ................................................................................................ E - 74 F. Operating Budget by Department/Office Table of Contents .................................................................................................... F - 1 Agency for Economic Prosperity ......................................................................... F - 7 Organization Chart .................................................................................................. F - 8 Description, Goals and Objectives .......................................................................... F - 9 Summary ................................................................................................................. F - 11 Administration ........................................................................................................ F - 12 Office of Elevate Lake ............................................................................................ F - 13 Office of Fairgrounds and Events Center ............................................................... F - 14 Office of Visit Lake ................................................................................................ F - 15

TABLE OF CONTENTS F. Performance Measurements .................................................................................... F - 16 Office Housing and Human Services................................................................... .F - 19 Organization Chart .................................................................................................. F - 20 Department Description, Goals and Objectives ...................................................... F - 21 Departmental Summary .......................................................................................... F - 22 Performance Measurements .................................................................................... F - 25 Office of County Probation .................................................................................. F - 29 Organization Chart .................................................................................................. .F - 30 Office Description, Goals and Objectives .............................................................. F - 31 Office Summary ...................................................................................................... F - 33 Performance Measurements .................................................................................... F - 34 Office of Transit Services ..................................................................................... .F - 35 Organization Chart .................................................................................................. .F - 36 Office Description, Goals and Objectives .............................................................. F - 37 Office Summary ...................................................................................................... F - 38 Performance Measurements .................................................................................... F - 39 Information Technology Department ................................................................. F - 41 Organization Chart .................................................................................................. F - 42 Department Description, Goals and Objectives ...................................................... F - 43 Departmental Summary .......................................................................................... F - 46 Business Office ....................................................................................................... F - 47 County Technology ................................................................................................. F - 48 Geographic Information Services ........................................................................... F - 49 Programming and Application Support Division ................................................... F - 50 Technical Services Division ................................................................................... F - 52 Performance Measurements .................................................................................... F - 53 Office of Communications .................................................................................... F - 55 Organization Chart .................................................................................................. F - 56 Office Description, Goals and Objectives .............................................................. F - 57 Office Summary ...................................................................................................... F - 58 Performance Measurements .................................................................................... F - 59

TABLE OF CONTENTS F. Operating Budget by Department/Office (continued) Office of Extension Services ................................................................................. F - 61 Organization Chart .................................................................................................. F - 62 Office Description, Goals and Objectives .............................................................. F - 63 Office Summary ...................................................................................................... F - 66 Performance Measurements .................................................................................... F - 67 Office of Library Services .................................................................................... F - 69 Organization Chart .................................................................................................. F - 70 Office Description, Goals and Objectives .............................................................. F - 71 Office Summary ...................................................................................................... F - 73 Performance Measurements .................................................................................... F - 74 Office of Parks and Trails .................................................................................... F - 75 Organization Chart .................................................................................................. F - 76 Office Description, Goals and Objectives .............................................................. F - 77 Office Summary ...................................................................................................... F - 81 Performance Measurements .................................................................................... F - 82 County Attorney.................................................................................................... F - 83 Organization Chart .................................................................................................. F - 84 Department Description………………………………. ......................................... F - 85 Departmental Summary .......................................................................................... F - 86 County Manager ................................................................................................... F - 87 Organization Chart .................................................................................................. F - 88 Department Description………………………………. ......................................... F - 89 Departmental Summary .......................................................................................... F - 90 Infrastructure and Internal Support Services Office of Facilities Management .......................................................................... F - 91 Organization Chart .................................................................................................. F - 92 Office Description, Goals and Objectives .............................................................. F - 93 Office Summary ...................................................................................................... F - 94 Administration ........................................................................................................ F - 95 Facilities Maintenance ............................................................................................ F - 96 Jail and Sheriff Facilities Maintenance ................................................................... F - 97 Energy Management ............................................................................................... F - 98 Performance Measurements .................................................................................... F - 99 Office of Human Resources and Risk Management .......................................... F - 101 Organization Chart .................................................................................................. F - 102 Office Description, Goals and Objectives ............................................................. F - 103 Office Summary ...................................................................................................... F - 106 Performance Measurements .................................................................................... F - 107

TABLE OF CONTENTS F. Operating Budget by Department/Office (continued) Office of Procurement Services ........................................................................... F - 109 Organization Chart .................................................................................................. F - 110 Office Description, Goals and Objectives .............................................................. F - 111 Office Summary ...................................................................................................... F - 112 Performance Measurements .................................................................................... F - 113 Public Works Department ................................................................................... F - 115 Organization Chart .................................................................................................. F - 116 Department Description, Goals and Objectives ...................................................... F - 117 Departmental Summary .......................................................................................... F - 122 Administrative Operations ...................................................................................... F - 123 Engineering ............................................................................................................. F - 124 Environmental Services .......................................................................................... F - 125 Road Operations...................................................................................................... F - 127 Capital Improvement .............................................................................................. F - 128 Solid Waste ............................................................................................................. F - 129 Solid Waste Closures and Long-Term Care ........................................................... F - 130 Performance Measurements .................................................................................... F - 131 Legislative .............................................................................................................. F - 135 Organization Chart .................................................................................................. F - 136 Department Description .......................................................................................... F - 137 Departmental Summary .......................................................................................... F - 138 Office of Management and Budget ...................................................................... F - 139 Organization Chart .................................................................................................. F - 140 Office Description, Goals and Objectives .............................................................. F - 141 Office Summary ...................................................................................................... F - 142 Performance Measurements .................................................................................... F - 143 Public Safety and Compliance Public Safety Administration ............................................................................... F - 145 Description .............................................................................................................. F - 147 Summary ................................................................................................................. F - 148 Office of Animal Services ..................................................................................... F - 149 Organization Chart .................................................................................................. F - 150 Office Description, Goals and Objectives .............................................................. F - 151 Office Summary ...................................................................................................... F - 152 Performance Measurements .................................................................................... F - 153

TABLE OF CONTENTS F. Operating Budget by Department/Office (continued) Office of Building Services ................................................................................... F - 155 Organization Chart .................................................................................................. F - 156 Office Description, Goals and Objectives .............................................................. F - 157 Office Summary ...................................................................................................... F - 159 Performance Measurements .................................................................................... F - 160 Office of Code Enforcement ................................................................................. F - 162 Organization Chart .................................................................................................. F - 163 Office Description, Goals and Objectives .............................................................. F - 164 Office Summary ...................................................................................................... F - 165 Performance Measurements .................................................................................... F - 166 Office of Emergency Management ...................................................................... F - 168 Organization Chart .................................................................................................. F - 169 Office Description, Goals and Objectives .............................................................. F - 170 Office Summary ...................................................................................................... F - 171 Performance Measurements .................................................................................... F - 172 Office of Emergency Medical Services ................................................................ F - 174 Organization Chart .................................................................................................. F - 175 Office Description, Goals and Objectives .............................................................. F - 176 Office Summary ...................................................................................................... F - 177 EMS Administration ............................................................................................... F - 178 EMS Field Operations............................................................................................. F - 179 Performance Measurements .................................................................................... F - 180 Office of Fire Rescue ............................................................................................. F - 182 Organization Chart .................................................................................................. F - 183 Office Description, Goals and Objectives .............................................................. F - 184 Office Summary ...................................................................................................... F - 185 Performance Measurements .................................................................................... F - 186 Office of Planning and Zoning ............................................................................. F - 188 Organization Chart .................................................................................................. F - 189 Office Description, Goals and Objectives .............................................................. F - 190 Office Summary ...................................................................................................... F - 192 Performance Measurements .................................................................................... F – 193

TABLE OF CONTENTS F. Operating Budget by Department/Office (continued) Office of Public Safety Support ........................................................................... F - 194 Organization Chart .................................................................................................. F - 195 Office Description, Goals and Objectives .............................................................. F - 196 Office Summary ...................................................................................................... F - 198 Countywide Radio .................................................................................................. F - 199 E911 ........................................................................................................................ F - 200 Emergency Dispatch ............................................................................................... F - 201 EMS Technical Services ......................................................................................... F - 202 Public Safety Logistics ........................................................................................... F - 203 Public Safety Logistics - Fleet ................................................................................ F - 204 Performance Measurements .................................................................................... F - 205 Constitutional Offices and Judicial Support Constitutional Offices ........................................................................................... F - 208 Organization Chart .................................................................................................. F - 209 Summary ................................................................................................................. F - 210 Clerk of Courts ........................................................................................................ F - 211 Property Appraiser .................................................................................................. F - 212 Sheriff ..................................................................................................................... F - 213 Supervisor of Elections ........................................................................................... F - 215 Tax Collector .......................................................................................................... F - 216 Judicial Support .................................................................................................... F - 218 Organization Chart .................................................................................................. F - 219 Summary ................................................................................................................. F - 220 Circuit Judges.......................................................................................................... F - 221 Guardian Ad Litem ................................................................................................. F - 222 Juvenile Justice ....................................................................................................... F - 223 Legal Aid ................................................................................................................ F – 224 Public Defender ...................................................................................................... F - 225 State Attorney ......................................................................................................... F - 226 Other Operating Budgets Debt Service ........................................................................................................... F - 230 Schedule of Debt Service Requirements ................................................................. F - 232 Non-Departmental ................................................................................................ F - 234 General Fund Non-Departmental ............................................................................ F - 235 Expenditure Detail .................................................................................................. F - 236 Infrastructure Sales Tax Non-Departmental ........................................................... F - 237 Lake County Ambulance ........................................................................................ F - 238 Special Assessments ............................................................................................... F - 239

TABLE OF CONTENTS G. Internal Service Funds Table of Contents .................................................................................................... G - 1 Office of Fleet Management ................................................................................. G - 3 Organization Chart .................................................................................................. G - 4 Departmental Summary .......................................................................................... G - 5 Office of Fleet Management ................................................................................... G - 6 Performance Measurements .................................................................................... G - 7 Office of Human Resources and Risk Management .......................................... G - 8 Departmental Summary .......................................................................................... G - 10 Property and Casualty ............................................................................................. G - 11 Employee Group Benefits ....................................................................................... G - 12 Performance Measurements .................................................................................... G - 13 H. Capital Improvement Funds Table of Contents .................................................................................................... H - 1 Capital Improvement Funds Summary and Highlights .......................................... H - 3 Capital Improvements by Fund Summary of Capital Improvements by Fund .......................................................... H - 12 Detail of Capital Improvements by Fund and Department ..................................... H - 14 I. Appendix Table of Contents .................................................................................................... I - 1 Supplemental Information and Demographics ....................................................... I - 3 Millage and Budget Resolutions. ............................................................................ I - 9 Open Purchase Orders by Fund .............................................................................. I - 29 Glossary of Terms ................................................................................................... I - 43