This section contains the explanation of the budget process adoption requirements; procedures for amending the budget, and the County's financial policies and guidelines; discussion and table about the estimation of the County's ending FY98 fund balance; discussion of the County's reserve and refund accounts and a table of what is budgeted in FY99 by fund for these types of accounts. There are tables showing the allocations of County funds to various organizations not associated with the County's organizational structure. Many of these expenditures are required in accordance with Florida Statutes or County Ordinances. There is a listing of the FY99 funds and subfunds in the County's budget and accounting system by fund.

This section also contains explanations, charts, and tables about:

• Debt Service Budget Summary
• Outstanding and Issued Debt
• Fixed versus Variable Interest Rates of County Debt
• Debt Capacity and Pledgable Revenues
• Contingent Liabilities
• Bond Ratings and Credit Enhancement
• Debt Statement
• Credit Ratings of Outstanding Debt
• Summary of Debt Service Requirements