0 - Title & Introduction

0 - A0: Fiscal Year 2025-2026 Adopted Budget 0 - A1 GFOA Budget Award 0 - A2 Introduction 0 - A3: Hernando County History 0 - A4: Property Data & Statistics 0 - A5: Hernando County Population Data 0 – A6: Demographics Data & Statistics 0 – A7: Inflation Data & Statistics 0 - A8: Citizen Organization Chart 0 - A9: Board of County Commissioners Organization Chart 0 - A10: Commissioners & Elected Officials 0 - A11: Commissioner Ryan Amsler 0 - A12: Commissioner Hawkins 0 - A13: Commissioner Allocco 0 - A14: Commissioner Campbell 0 - A15: Commissioner Champion 0 - A16: Administrator Page

I - Overview

I - B1: Section - Overview FY26 I - B2: Basis of Budgeting I - B3: Budget Process I - B4: Amendment/Transfer Process I - B5: Performance Measures I - B6: Agendas & Meeting Minutes I - B7: CIP Workshop I - B8: County Administrator Letter I - B10: Typical Tax Bill I - B11: Millage Comparison I - B13: 1st Public Hearing Tentative Budget Information I - B14: Final Public Hearing:  I - B15: Budget Overview

II - Financial Summaries

II - C1: Sections - Financial Summaries FY26

II - C: Total Budget

II - C2: Department/Fund Matrix II - C3: Budget Summary by Fund II - C4: Budget Detail by Category II - C5: Three Year Budget Comparison II - C6: Fund Balance

II - D: Revenues

II - D1: Sources of Revenue II - D2: Tax Revenue Overview II - D3: State Revenues II - D4: Local Sales and Use Taxes II - D5: Charges for Services & Misc Revenues

II - E: Expenditures

II - E1: Department & Expenditure Account Structure II - E3: Expenditure Summary by Program II - E4: General Fund Expenditures/Revenue Sources II - E5: General Fund Reserves II - E6: Long-Range Forecast II - E7: Mandates II – E2: Total Expenditures

II - F: Personnel

II - F1: Personnel Summary

II - G: Debt

II - G1: Debt Management & Summary II - G2: Debt Approval Process II - G3: Non-Ad Val Rev Note 2012 (Fund: 2081) II - G4: Non-Ad Val Bond Series 2022 (Fund: 2083)

III - Budget by Department

III - H1: Sections - Department Budgets FY26

III - H: Board of County Commissioners Area of Operations

III - H2: Area of Operations for BOCC III - H3: Board of County Commissioners III - H4: County Attorney III - H5: LPPF III - H6: American Rescue Plan III - H7: Chinsegut Hill III - H8: D Slosberg Driver Ed

III - I: County Administration Area of Operations

III - I1: Area of Operations for County Administration III - I2: County Administration Department III - I3: Public Information Office III - I4: Office of Management & Budget III - I5: Grants Management III - I6: Procurement & Strategic Planning III - I7: Human Resources III – I8: Risk Management III – I9: Workers Comp Self Insurance III – I10: Medical Self Insurance III – I11: Insurance Costs III – I12: Impact Fee - Public Buildings

III - J: Utilities Area of Operations

III - J1: Area of Operations for Utilities III - J2: Hernando County Utilities III - J3: Solid Waste & Recycling III - J4: Solid Waste and Recycling - Capital III - J5: Solid Waste - Disaster Debris III - J6: Fleet

III - K: Community Services Area of Operations

III - K1: Area of Operations for Community Services III - K2: Parks and Recreation III - K3: Natural Resources III - K4: Sensitive Lands III - K5: Aquatic Services III - K6: Library Services III - K7: Animal Services III - K8: UF/IFAS County Extension III - K9: Veterans Services III - K10: Restore Act Fund III - K11: FL Boating Improvement Pgm

III - L: Economic Development Area of Operations

III - L1: Area of Operations for Economic Development III - L2: Economic Development III - L3: Airport III - L4: Tourist Development Tax III - L5: Airport Industrial Park Transfer

III - N: Development Services Area of Operations

III - N1: Area of Operations Development Services III - N2: Building & Unsafe Buildings III - N3: Planning & Zoning III - N4: Code Enforcement III - N5: Landscape Enhancement

III - O: Housing & Support Services Area of Operations

III - O1: Area of Ops Housing & Supportive Services III - O2: Welfare Services III - O3: Social Services III - O4: Affordable Housing & SHIP III - O5: Kass Cir Neighborhood CRA III - O6: St Housing Init Prtnershp III - O7: Health Unit Trust Fund III - O8: Grants -Health & Human Services III - O9: Contrib - Other Human Svc III - O10: Contrib - Mental Health III - O11: Contrib - Health III - O12: Indigent Care III - O13: Opioid Settlement III - O14: DCF Opioid Abatement III - O15: Medical Examiner

III - P: Public Safety Area of Operations

III - P1: Area of Operations for Public Safety III - P2: HC Fire Rescue - Fire III - P3: HC Fire Rescue - Rescue III - P4: Impact Fee - Fire - HC Fire III - P5: Emergency Management III - P6: Mosquito Control III - P7: State Mosquito Control Local

III - Q: Judicial Area of Operations

III - Q1: Area of Operations for Judicial III - Q2: Youth Court III - Q3: State Attorney - Article V III - Q4: Public Defender - Article V III - Q5: Court Related Technology III - Q6: Court Improvement Fund III - Q7: Court System - Article V III - Q8: Guardian Ad Litem

III - R: MSBUs Area of Operations

III - R1: Area of Operations for MSBUs III - R2: Trash Collection MSBU

III – M: Public Works Area of Operations

III – M1: Area of Operations for Department of Public Works III – M2: Transportation Trust III – M3: Gas Taxes III – M4: Mass Transit III – M5: Stormwater Management MSTU III – M6: Facilities III – M7: Impact Fee - Roads III – M8: IF Srchg I-75 and SR 50

IV: Constitutionals

IV - S1: Sections - Constitutionals FY26 IV – S2: Constitutionals - CCC IV – S3: Constitutionals - Sheriff IV – S4: Constitutionals - SOE IV – S5: Constitutionals - Property Appraiser IV – S6: Constitutionals - Tax Collector

V: Capital Improvement Plan

V – T1: Sections - CIP V – T2: Capital Improvement Plan Introduction V – T3:Capital Improvement Plan FY26 Summary by Area of Oper V – T4: Capital Improvement Plan FY26-30 by Funding Source V – T5: Capital Improvement Plan FY26-30 by Expense Type V – T6: Capital Improvement Plan FY26-30 by Project V – T7: Capital Improvement Plan FY26 Summary by Fund Type V – T8:Capital Improvement Plan FY26 Summary by Expense Type

VI: Index

VI – U1: Sections - INDEX VI – U2: Budget Resolutions VI – U3: Glossary VI – U4: Acronyms

VII: Fiscal Policy

VII – V1: Sections - Fiscal Policies FY26 VII – V2: Board Policy Overview VII – V3: Budget Policy VII – V4: Capital Assets Policy VII – V5: Grant Management Policy VII – V6: Debt Management Policy VII – V7: Purchasing Policy Summary