The Escambia County Budget
This is your window into Escambia County's budget and finances. Use the tools below to learn about the County's unique budget process, view our most frequently asked questions, and explore all of the County's financial information - online, anytime.
FUND STRUCTURE AND GOVERNMENT ACCOUNTING
In governmental accounting ("Fund Accounting"), the revenue received by the County is put into a variety of "funds" depending on the source of that revenue. There are two major categories of funds that the County uses: Governmental Funds and Proprietary Funds.
I. GOVERNMENTAL FUNDS - primarily activities supported by taxes, grants, or similar sources
General Fund - This fund is for the general operations of the Board of County Commissioners. The "County" portion of the ad valorem taxes and numerous miscellaneous types of revenues (fines, fees, licenses, etc.) are accounted for in this fund. The majority of the County's administrative costs are paid from this fund.
Special Revenue Funds - These funds are used to account for specific types of revenue that are legally restricted to specific expenditures. County road taxes and fire taxes are in this category and are examples of special revenues that have legally restricted expenditures. Escambia County has thirty (30) Special Revenue Funds.
Debt Service Funds - These funds are used to account for the accumulation of financial resources with which to pay the principal, interest and other costs related to the County's long-term debt. Long-term debt is in the form of revenue bonds because Escambia County has no voter approved General Obligation Debt. Enterprise Fund Debt is recorded within the respective Enterprise Fund and not in the Debt Service Funds. Escambia County has one Debt Service Fund.
Capital Projects Funds - These funds are used to account for the financial resources to be used for the acquisition or construction of major capital projects. Projects may include roads, drainage, parks, buildings, or major equipment purchases. Escambia County has Five Capital Project Funds: Non-Local Option Sales Tax Capital Projects Fund, Capital Projects, FTA Capital Projects Fund, Series 2017 Capital Project Fund, and the Local Option Sales Tax Funds III and IV.
II. PROPRIETARY FUNDS - activities supported by fees and charges
Enterprise Funds - These funds account for operations that are financed and operated in the manner of a private business. The intent is that the costs of providing goods or services to the general public should be recovered and financed through user charges. Escambia County has four Enterprise Funds: Solid Waste, Inspection, Emergency Medical Services and the Bay Center.
Internal Service Funds - These funds account for the financing of goods or services provided by one governmental department to other departments or agencies on a cost reimbursement basis. Escambia County uses one Internal Service Fund: Internal Self Insurance Fund. This fund records all financial information for the County's self-insurance program and Fuel.
MAJOR FUNDS (not a fund "category") - constitute at least 10% of revenues or expenditures
The County's General Fund accounts for roughly 40% and the Local Provider Participation Fund accounts for roughly 15% of revenues and expenditures annually. All other funds are less than the 10% requirement to be considered a major fund.