FY 2024 Adopted Fund Summary

Special Revenue Funds

To account for the proceeds of specific revenue sources that are restricted or committed to expenditure for specified purposes other than debt service or capital projects.

911 Emergency Services - Fund 2156

To account for the maintenance of an enhanced emergency communications system that links ambulance, law enforcement, and fire dispatching service for the County and all cities within the County.

Affordable Housing - Fund 2154

To account for funds related to Development Orders for affordable housing.

Alcohol & Other Drug Abuse - Fund 2171

To account for additional court costs assessed against any person found guilty of a misdemeanor involving illegal use of alcohol or drugs. The additional money is to be allocated to local drug and alcohol abuse treatment programs. This fund is in accordance with Section 938.23, Florida Statutes.

Building Inspections and Permitting - Fund 2104

To account for the administration of the Florida Building Code, pursuant to Section 553.79, Florida Statutes, and in accordance with Chapter 18, Article III (§ 18 - 40) of the County Code of Ordinances.

County Transportation Trust - Fund 2107

To account for the maintenance of County roads, to incude traffic signs and signals.

Court Facilities Improvement - Fund 2170

To account for additional court costs assessed to any person pleading guilty or nolo contendere to, or found guilty of, any felony, misdemeanor or criminal traffic offense under the laws of the State, so long as the person has the ability to pay and will not be prevented from making restitution or other compensation to victims or from paying child support. Pursuant to Florida Statutes 939.18, a court may assess up to $150 in additional court costs which may be used for the construction of courthouses and court related buildings and for maintenance or repair of court facilities, exclusive of janitorial or custodial services. This was modified in the 2004 legislative session to include a surcharge of up to $15 for any infraction or violation if passed by ordinance. The Board of County Commissioners passed this ordinance on June 8, 2004.

Department of Housing & Urban Development - Fund 2126

Reflects Federal revenue received from the U.S. Department of Housing and Urban Development (HUD). Pasco County is an entitlement community in the Community Development Block Grant (CDBG) Program. The primary CDBG objectives are to provide affordable housing, create suitable living environments, and expand economic opportunities. Allocation priorities for CDBG are based upon a competitive application process. Community Development Division staff and County Administration review all applications before a proposed list is submitted to the Pasco County BCC for approval. In reviewing the applications, the priorities listed in the consolidated plan are weighed and a final proposed list is recommended. The list of projects approved by the BCC is submitted to the U.S. Department of HUD for review, approval, and funding.

Environmental Lands Management - Fund 2153

To account for contribution funding to be used for the Land Preserve Management (CSFA #52002).

Federal Forfeiture - Fund 2117

To account for funding received from the Department of Justice's Asset Forfeiture Program, as governed under the Civil Asset Forfeiture Reform Act US Code 981(e)(2), in which the Attorney General is authorized by federal law to share federally forfeited property with participating state and local law enforcement agencies. The Asset Forfeiture Program is a nationwide law enforcement initiative removing the tools of crime from criminal organizations, detering crime and depriving wrongdoers of their criminal proceeds, and recovering property that may be used to compensate victims.

Florida Boating Improvement - Fund 2159

To account for the improvement of boating facilities to include docks, channel markers, restrooms, sidewalks, and those items which improve facilities for boating or boaters.

Fox Ridge MSBU - Fund 2194

To account for non-ad valorem assessments based on an equivalent residential unit (ERU) of impervious service area. Funds are used to identify, design and construct drainage projects and maintain various drainage components. This fund is in accordance with Section 125.01(q r), Florida Statutes and County Ordinances (§ 14 18).

Grant - Fund 2189

To account for various grants not otherwise displayed separately. Grant budgets are appropriated once received by the granting agencies. The funding listed below is what the county anticipates to receive in both Federal and State grant funding from annually recurring grant allocations.

HOME Program HUD - Fund 2129

To account for the expansion and supply of decent, safe, sanitary, and affordable housing for low income residents of Pasco County.

HUD Housing and Recovering NSP II - Fund 2123

To account for a second addition of Neighborhood Stabilization Program grant funds to combat the effects of home foreclosures.

HUD Housing and Recovering NSP III - Fund 2130

To account for the third addition of Neighborhood Stabalization Program grant funds to combat the effects of home foreclosures.

Highlands MSBU - Fund 2169

To account for non-ad valorem assessments based on an equivalent residential unit (ERU) of impervious service area. Funds are used for street and road improvements. This fund is in accordance with Section 125.01(q r), Florida Statutes and County Ordinances (§ 16 04).

Hurricane Mitigation Fee - Fund 2188

To account for hurricane shelter retrofitting and traffic management services in Pasco County.

Intergovernmental Radio Communication - Fund 2115

To account for money received from the moving violation surcharge for use in providing a radio communications system that allows access to or increases the capability of public entities for intergovernmental communications in accordance with Section 318.21, Florida Statutes. An amount of $12.50 from each moving traffic violation must be used by the County to fund an Intergovernmental Radio Communication Program approved by the Department of Management Services.

Juvenile Program Statute 939.185 - Fund 2173

To account for funding received from the Juvenile Arbitration Program, as governed by Florida Statute 939.185. The program receives 25% of the $65 fee imposed when a person pleads guilty or nolo contendere to, or is found guilty of any misdemeanor, delinquent act, or criminal traffic offense. Any unspent program funds at the end of the fiscal year will be transferred to the Court Innovations program.

Law Enforcement - Fund 2108

To account for the proceeds from the sale of forfeited property to be expended for law enforcement purposes, such as protracted or complex investigations, additional technical equipment or expertise, or matching funds to obtain other Federal grants or other law enforcement purposes, which the Board of County Commissioners deems appropriate in accordance with Section 932.7055, Florida Statutes.

Magnolia Valley MSBU - Fund 2198

Multi-Modal Transportation - Fund 2178

Accounts for the finance or refinance of transportation capital improvements, transportation capital expenses, and transportation operation and maintenance expenses. This fund receives 30% of tax increment revenues from the General Fund to pay for these expenses.

Municipal Fire Service Unit - Fund 2119

To account for fire prevention and suppression services provided to properties within the municipal fire service area of the County (Ordinance § 79 - 28 and 01 - 012).