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Office of Management and Budget

The mission of the Office of Management and Budget is to provide a financial plan and outline for the Board of County Commissioners and Management staff in order to make educated policy decisions and to ensure their financial decisions are implemented and followed to guarantee that the taxpayers of Hernando County receive the best possible services through the most effective and efficient methods.

Office of Management and Budget

Budget Calander

Budget Update

Current Capital Improvement Plan

Approved Budget

Budget Plan

Budget Documents

FY 25-26

Budget Book by Section

A1 - Title & Introduction
A2 - Title & Introduction (Cont.)
A3 - Letter Of Introduction
B1 - Overview
B2 - Overview (Cont.)
C - Total Budget
D - Revenues
E - Expenditures
F - Personnel
H - Department Budgets (BOCC)
I - Department Budgets (County Administration)
J - Department Budgets (Utilities)
K - Department Budgets (Community Services)
L - Department Budgets (Economic Development)
M - Department Budgets (Public Works)
N - Department Budgets (Development Services)
O - Department Budgets (Housing And Supportive Services)
P - Department Budgets (Judicial)
Q- Department Budgets (Public Safety)
R - Department Budgets (MSBU)
S - Constitutionals
T - CIP Overview
U - Fiscal Policies
V - Index
W - Capital Improvement Plan (CIP)

Budget Workshop - Recommended Budget - Presentation (07.10.25)

FY26 GFOA: Detailed Location Criteria Guide
FY26 GFOA: Explanation Of Criteria

Resolution 2025-162: Resolution To Adopt The Tax Rate
Resolution 2025-163: Resolution To Adopt The MSTU Rates
Resolution 2025-164: Resolution To Adopt The MSBU Rates
Resolution 2025-165: Resolution To Adopt The FY26 Budget

FY 24-25

Budget Book (Complete)

FY24-25 Budget Book

Budget Book by Section

A - Title & Overview
B - Financial Summaries
C - Fiscal Policies
D - Department Budgets (BOCC)
E - Department Budgets (County Administration)
F - Department Budgets (Utilities)
G - Department Budgets (Community Services)
H - Department Budgets (Economic Development)
I - Department Budgets (Public Works)
J - Department Budgets (Development Services)
K - Department Budgets (Public Safety)
L - Department Budgets (Housing & Supportive Services)
M - Department Budgets (Judicial)
O - Constitutionals
P - Index
Q - Capital Improvement Plan

FY24-25: Budget Calendar

Resolution 2024-210: MSTU Assessments
Resolution 2024-211: Non Ad Valorem Assessments And Budgets For MSBU
Resolution 2024-212: Hospitals
Resolution 2024-213: Total Budget Resolution

FY 23-24

Budget Book (Complete)

FY24-25 Budget Book

Budget Book by Section

Capital Improvement Plan Projects by Funding Source

Presentation for Public Hearing on 09/12/2023

Resolution No. 2023-197: Tax Levy & Millage Certification
Resolution No. 2023-198: MSTU Ad Valorem Tax Levy & Certification
Resolution No. 2023-199: MSBU Non Ad Valorem Assessment Levy & Certification
Resolution No. 2023-200: Hospital Special Assessment For Medicaid Program Financing
Resolution No. 2023-201: Adoption Of FY23 24 Budget

Medicaid Documents

Directed Payment Program Letter Of Agreement
Intergovernmental Transfers Questionnaire

FY 22-23

Budget Book by Section

A - Title & Overview
B - Introduction Letter
C - Budget Summary
F - Revenues
E - Total Budget
G - FTE
H - General Fund
I - Department Budgets (BOCC)
J - Department Budgets (County Administration)
K - Department Budgets (Utilities)
L - Department Budgets (Community Services)
M - Department Budgets (Economic Development)
O - Department Budgets (Public Works)
P - Department Budgets (Developmental Services)
Q - Department Budgets (Public Safety)
R - Department Budgets (Health & Human Services)
S - Department Budgets (Judicial)
T - Constitutionals
U - Fiscal Policies
V - Index

Budget Workshop Presentation

GFOA: Detailed Location Criteria Guide
GFOA: Explanation Of Criteria

Archived Budget Documents

Budget Book

Resolutions
Budget Book Complete

FY21-22 Budget Book

Budget Book by Section

A - Title & Introduction
B - Tax & Millage
C - Personnel
D - Constitutionals
E - Budget By Fund
F - Budget By Department
G - Capital Improvement Plan (CIP)
H - Appendix

Resolution No. 2021-168: Tax Levy & Millage Certification
Resolution No. 2021-169: MSTU Ad Valorem Tax Levy & Certification
Resolution No. 2021-172: Adoption of FY21-22 Budget
Resolution No. 2021-170: MSBU Non Ad Valorem Assessment Levy & Certification
Resolution No. 2021-171: Hospital Special Assessment For Medicaid Program Financing

Budget Book

Resolutions
Budget Book by Section

A1 - Title & Introduction
A2 - Introduction Letter
B - Budget Calendar
C - Budget By Fund
D - Budget By Department
E - Constitutionals
F - Capital Improvement Plan (CIP)
G - FTE By Department
H - Board Policies
I - Appendix

Resolution No. 2020-144: Tax Levy & Millage Certification
Resolution No. 2020-145: MSTU Ad Valorem Tax Levy & Certification
Resolution No. 2020-146: MSBU Non Ad Valorem Assessment Levy & Certification
Resolution No. 2020-147: Hospital Special Assessment For Medicaid Program Financing

Delegation of Government Efficiency (DOGE)

The Board of County Commissioners has introduced a new initiative aimed at promoting transparency and civic engagement through the Delegation of Government Efficiency (DOGE) process. This initiative encourages citizens to take an active role in local governance by reviewing publicly available government budgets and participating in designated public meetings.

 

 

Facilities and Chinsegut Hill Retreat

The first upcoming DOGE review will focus on Facilities and Chinsegut Hill Retreat and Conference Center. Community members are invited to attend and share their insights during the public forum scheduled for May 6th directly following the Land Use Hearing at 9am, in the John Law Ayers room on the first floor of the Government Center at 20 North Main Street in Brooksville.

Budget Book Related Items

Budget Calendar FY25-26
Budget Policy No. 29-01
Capital Improvement Plan (CIP) for FY25-26 Regarding Chinsegut Hill

Adopted Budget for Chinsegut Hill Facilities Department for FY25-26 (Itemized)
Adopted Budget for Facilities Maintenance Department for FY25-26 (Itemized)

Meeting Items

Agenda Item #15102: Meeting for Budget Resolution No 2025-012 on 01/14/2025

Resolution Documents

Budget Resolution No 2025 012 (PDF)
Budget Resolution No 2025 012 (CSV)
Budget Resolution No 2025 012 Budget Values (PDF)
Budget Resolution No 2025 012 Budget Values (CSV)
Budget Resolution No 2025 012 Proposed Budget Amendments (CSV)
Budget Resolution No 2025 012 Proposed Budget Amendments (PDF)

Budget Adoptions

Chinsegut Hill

Agenda Item #15169: Meeting for Award of Quote for Chinsegut Hill on 01/14/2025
Budget Amendment Request Form #15169
Expenditure Status Report: "BLDGS CONSTN AND OR IMP" 
Expenditure Status Report: "BUDG RES/CASH FORWARD"

Facilities

Agenda Item #15510: Meeting for 24-478 on 02/25/2025
Budget Amendment Request Form #15510 - Approved
Expenditure Status Report: "BUDG RES/CASH FORWARD"

Lease Documents

Lease No. 4715, Amendment No. 1
Lease Agreement Between Trustees and County for Chinesgut Hill

Licensing and Permits

License Agreement Between City of Brooksville and County for Chinsegut Hill
License Agreement with Tampa Bay History Center for Continued Operations of Chinsegut Hill
Permit for Water Plant at Chinsegut Hill Between Florida A&M University and the County

Statutes

Chapter 29, Section 008 of the 2021 Florida Statutes

Audit Trails

Chinsegut Hill Facilities

Chinsegut Hill Facilities: Expenditure Audit Trail (2024)
Chinsegut Hill Facilities: Expenditure Audit Trail (2025) (Incomplete Year) 
Chinsegut Hill Facilities: Revenue Audit Trail (2024)
Chinsegut Hill Facilities: Revenue Audit Trail (2025) (Incomplete Year)

Facilities

Facilities: Expenditure Audit Trail (2024)
Facilities: Expenditure Audit Trail (2025) (Incomplete Year)
Facilities: Revenue Audit Trail (2024)
Facilities: Revenue Audit Trail (2025) (Incomplete Year)


Status Reports

Chinsegut Hill Facilities

Chinsegut Hill Facilities: Expenditure Status Report (2024)
Chinsegut Hill Facilities: Expenditure Status Report (2025) (Incomplete Year)
Chinsegut Hill Facilities: Revenue Status Report (2024)
Chinsegut Hill Facilities: Revenue Status Report (2025) (Incomplete Year)

Facilities

Facilities: Expenditure Status Report (2024)
Facilities: Expenditure Status Report (2025) (Incomplete)
Facilities: Revenue Status Report (2024)
Facilities: Revenue Status Report (2025) (Incomplete)

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