Office of Management and Budget

OMB analyzes the budgetary impact of the items the Board of County Commissioners (BOCC) discusses and votes on in their meetings.

OMB prepares the annual budget for the entire County, which shows how much money the County expects to receive and spend in a fiscal year. OMB also presents the budget to the BOCC and the public for review and approval. View the latest budget documents.

OMB tracks the revenue actuals and expenditures of the County throughout the year and identifies any issues or adjustments that may be needed to keep the budget balanced and aligned with established policies and procedures, departmental guidelines, and statutory requirements.

OMB processes any changes to the budget that may occur during the year, such as transfers, supplements, or amendments. These changes may be authorized by the BOCC or the Budget Officer, depending on the type and amount of adjustment. OMB follows the state laws and County policies that govern how the budget can be adjusted.

Budget Transfer - Per F.S. 129.06(2)(a), the BOCC-designated Budget Officer may authorize intradepartmental budget transfers provided that the total appropriation of the department is not changed.

Budget Supplement - By approved Resolution and motion recorded in the minutes, the budget may be amended by the Board without public hearing/advertisement under F.S. 129.06 (a) through (e).

Budget Amendment - All other amendments to the budget for purposes not specifically authorized in F.S. 129.06(2) (a) – (e) are required to be adopted by a Resolution of the Board in a properly advertised (at least 2 days, but not more than 5 days) public hearing.

OMB prepares the Five Year Capital Improvement Plan, which shows how much money the County plans to spend on major projects that improve or expand the County’s infrastructure, such as roads, parks, buildings, and utilities.

OMB maintains and certifies the list of properties that are subject to Non Ad Valorem assessments, which are charges for specific services or benefits that some residents or property owners receive, such as fire rescue, solid waste, household chemical, or municipal service benefits units (MSBU). OMB also facilitates the inclusion of Non Ad Valorem assessments for other taxing authorities that use the same method of collection, such as community development districts (CDD), common facility districts (CFD), and educational facility benefit districts (EFBD).

OMB conducts studies for various County departments to help them improve their performance, efficiency, and effectiveness.