0009: Spending categories, revenue-source groups and property-tax scope
Context
METRIC-11 (property-tax revenue), METRIC-12 (account codes map to PRD §13 categories via
versioned data), METRIC-13 (mapping scoped to methodology_version), METRIC-14 (category
amounts sum to the documented total, residual explicit), CAT-04 (a neutral default category
order) and PROF-04 (major revenue sources displayed) all depend on classification choices that
change published figures. Per T-03-26 (03-SECURITY.md, applied identically in ADR-0008), a
methodology choice that changes published numbers is never agent-chosen. 04-CONTEXT.md
records the open questions as D-05 through D-10; 04-RESEARCH.md supplies the DFS Uniform
Accounting System (UAS) Manual’s own verbatim text for every disputed range. This record
measured every option on real Orange County and Jefferson County numbers (Task 1), and the
maintainer decided Q1 through Q8 at Task 2’s checkpoint (gate="blocking-human"), exactly as
ADR-0008 measured the Total Revenue options before its own maintainer decision.
All figures below are governmental-fund (fund_group == 'governmental') leaf amounts, computed
with exact Python Decimal arithmetic (never floats) directly from pipeline.adapters.florida. parsers.edr_workbook.parse_workbook. Orange’s figures are re-derived from the same cached
archive bytes data/parquet/expenditures.parquet and data/parquet/revenues.parquet were built
from; Jefferson’s and Dixie’s are parsed on demand from the archive via
collectors.cache.fill_cache, since neither government is in publish_scope. Covered fiscal
years come from data/audit/coverage-status.csv, never a literal.
Decision
Every subsection below states the option the maintainer chose. The rejected alternatives for every question, with their counter-arguments, are recorded under “Considered Options” in Rationale — never repeated here as if they were also in effect.
Q1 — Account code 517 (Debt Service Payments)
Chosen: its own “Debt service” category (debt_service), matching PRD §13’s minimum
category list. Orange’s 517 ranges from $23,309,250.00 (FY2024) to $134,342,341.00 (FY2020),
and is shown as a visible, separately-identifiable line every year regardless of which other
codes join it (Q4).
Q2 — The 53x Physical Environment family
Chosen: its own “Physical Environment” category (physical_environment), matching the UAS
manual’s own heading and PRD §13’s “other material categories” clause. Orange’s 53x ranges from
$81,727,569.00 (FY2015) to $155,369,863.00 (FY2024).
Q3 — The 600–799 Court-Related expenditures
Chosen: its own “Court-related” category (court_related), matching the manual’s own
heading (“6xx.xx — COURT-RELATED EXPENDITURES”, continued at “7xx.xx — COURT-RELATED
EXPENDITURES (CONTINUED)”) and its own icon distinguishing every code in this range. Orange’s
600–799 total runs from $58,125,861.00 (FY2015) to $90,103,954.00 (FY2024), of which the
711–716 sub-range (“General Court-Related Operations,” per D-08’s correction) runs
$27,960,721.00 to $46,597,527.00.
Q4 — The non-excluded 58x/59x codes
Chosen: split per code (c). Code 585 (Payment to Refunded Bond Escrow Agent) joins Debt
Service (debt_service), since Q1 chose its own Debt Service category and 585 pairs
conceptually with 517 as debt-retirement-adjacent spending. Code 587 (Clerk of Court Excess
Remittance) joins Court-related (court_related), since Q3 chose its own Court-related category
and the manual itself flags 587 with a Court-Related Expenditure icon. Every other non-excluded
code in this range found in the 67-county corpus — 583, 584, 589, 590, 591, 592, 593 — joins one
“Other Uses and Non-Operating” category (other_uses_non_operating), matching EDR’s own printed
rollup label for the range as a whole.
Orange’s own file uses only three of these eleven possible codes across all ten years — 587 (materially, $4.2M–$12.1M annually), 590 and 591 (both $0.00 every year) — plus 593 appearing once (FY2017, $0.00). Codes 583, 584, 585, 589 and 592 never appear in Orange’s own expenditures file in any of the ten fiscal years; they are mapped from the corpus-wide universe found across all 67 counties (Task 3, D-02).
Q5 — Revenue-source grouping
Chosen: r1b — the UAS 2-digit families verbatim, except root 311 (Ad Valorem Taxes) becomes
its own “Property taxes” row (property_taxes) and the rest of 31x becomes “Other taxes”
(other_taxes) — still root-keyed, no dotted-code overrides. Property taxes are PRD §18’s own
dedicated section and the single most-asked-about revenue figure; giving root 311 its own row
costs nothing beyond a root-keyed split UAS already supports.
The full revenue-group assignment (root-keyed, corpus-wide, 56 roots found across all 67 counties’ revenue workbooks):
property_taxes: root 311.other_taxes: the rest of 31x (312, 314, 315, 316, 319 in the corpus).permits_fees_assessments: 32x (322, 323, 324, 325, 329).intergovernmental: 33x (331–339).charges_for_services: 34x (341–349).fines_forfeits: 35x (351–356, 358, 359).miscellaneous: 36x (361, 362, 364–369).other_sources: 38x, excluding the ADR-0008 exclusions — 383, 384, 385, 386, 387, 388, 389. Financing-proceeds codes 383–385 stay in Total Revenue per ADR-0008 Option A; 386–389 do appear in the corpus (D-08’s second correction, below) and are grouped here rather than left unassigned.proprietary_non_operating: 39x (392, 393 in the corpus).excluded: 381, 382 — ADR-0008’s own exclusion set, unchanged by this record.
r2 (the PRD §17 taxonomy) was not chosen; it would have needed exact dotted-code overrides (335.18, 335.16) this record’s Rationale/Considered Options documents but does not adopt.
Q6 — Default category display order
Chosen: declared — the fixed UAS function-group numeric order, Residual last. A fixed
structural order never changes from year to year regardless of which category happens to be
largest or grew fastest that release, keeping the table’s row order stable across releases.
default_order_rule: declared (recorded in pipeline/categorize/vocabulary.json). The declared
order (Residual always last) is:
| Order | Category id | Label |
|---|---|---|
| 1 | general_government |
General Government |
| 2 | debt_service |
Debt Service |
| 3 | public_safety |
Public Safety |
| 4 | physical_environment |
Physical Environment |
| 5 | transportation |
Transportation |
| 6 | economic_environment |
Economic Environment |
| 7 | human_services |
Human Services |
| 8 | culture_recreation |
Culture / Recreation |
| 9 | other_uses_non_operating |
Other Uses and Non-Operating |
| 10 | court_related |
Court-Related |
| 11 | residual |
Residual |
Q7 — Property-tax revenue scope
Chosen: confirm — governmental-fund root 311 (Ad Valorem Taxes) only, the same fund-group
scope ADR-0001/ADR-0008 already use. Excludes the $77,481,361.00 component-unit 311 that
first appears in Orange’s FY2024 file. A government-year with no reliable 311 figure publishes
null with one of two reasons: no_data_reported when that government-year’s total
governmental revenue leaf sum (all codes) is zero (Jefferson FY2018), or
not_separately_reported when that total is non-zero but root 311 is zero or absent (Dixie
FY2023–FY2024, which reports 319.9 “Other General Taxes” instead of a separate 311 line).
property_tax_account_roots: 311 (recorded in pipeline/adapters/florida/category_map.json).
Q8 — Category and revenue-group IDs and labels
Chosen: accept as proposed. The final ID set, resolved by Q1–Q5’s chosen options above:
Expenditure category IDs:
| id | label |
|---|---|
general_government |
General Government |
debt_service |
Debt Service |
public_safety |
Public Safety |
physical_environment |
Physical Environment |
transportation |
Transportation |
economic_environment |
Economic Environment |
human_services |
Human Services |
culture_recreation |
Culture / Recreation |
other_uses_non_operating |
Other Uses and Non-Operating |
court_related |
Court-Related |
residual |
Residual |
Revenue group IDs:
| id | label |
|---|---|
property_taxes |
Property Taxes |
other_taxes |
Other Taxes |
permits_fees_assessments |
Permits, Fees and Special Assessments |
intergovernmental |
Intergovernmental |
charges_for_services |
Charges for Services |
fines_forfeits |
Judgments, Fines and Forfeits |
miscellaneous |
Miscellaneous |
other_sources |
Other Sources |
proprietary_non_operating |
Proprietary Non-Operating Sources |
residual |
Residual |
Machine-readable lines
The four lines below are parsed directly by pipeline/tests/publish/test_methodology_v3.py and
must equal, respectively: the excluded codes in category_map.json’s
expenditures.account_codes, the excluded roots in revenues.account_roots,
property_tax.account_roots, and pipeline/categorize/vocabulary.json’s default_order_rule.
excluded_account_codes: 581, 586, 588 excluded_account_roots: 381, 382 property_tax_account_roots: 311 default_order_rule: declared
Decision sign-off
Maintainer reply, recorded verbatim: “Accept recommended”
Interpretation (the option the maintainer selected from Task 2’s checkpoint options):
option recommended — accept every recommendation in this record as originally proposed: Q1 a
(517 → its own “Debt service” category), Q2 a (53x Physical Environment → its own category), Q3
a (600–799 Court-related → its own category), Q4 c (per-code split: 587 → court-related, 585 →
debt service, the rest of the non-excluded 58x/59x → other uses and non-operating), Q5 r1b (UAS
revenue families with root 311 as its own “Property taxes” row), Q6 declared (fixed UAS order,
Residual last), Q7 confirm (governmental root 311 only; two-reason null rule), Q8 accept as
proposed.
Recorded: 2026-09-24T21:51:55Z (Task 2 of 04-01-PLAN.md, checkpoint:decision,
gate="blocking-human"). This reply is the sole authority for every classification, grouping,
default order and property-tax scope recorded in this Decision section — T-03-26’s mitigation:
no classification that changes a published figure is ever chosen by the agent alone. Task 3
wrote the vocabulary, the Florida mapping, and this record’s final Decision text only after this
reply was received.
Rationale
Every choice above follows the same two-part reasoning the proposed record already stated: (1) prefer the DFS UAS Manual’s own structural boundaries where the manual gives a range its own numbered heading and icon (Q2, Q3, Q7); (2) where the manual and PRD §13/§17 disagree or the manual is silent (Q1, Q4, Q5), prefer the option that keeps every dollar visibly attributed to a specific, named code rather than folded into an undifferentiated bucket.
Considered Options
The following options were presented at Task 2’s checkpoint and not chosen:
- Q1. Folding 517 into General Government (the UAS manual’s own placement of 517 under 51x, since the manual gives 5xx no distinct “Debt Service” heading). Not chosen: PRD §13 explicitly lists “debt service” as a minimum category a taxpayer expects to see.
- Q2. Folding 53x into General Government. Not chosen: the manual gives 53x its own numbered function-group heading identical in structure to Public Safety and Transportation, and its dollar magnitude (5–8% of Orange’s governmental total every year) is large enough that folding it in would materially understate that category’s true growth story.
- Q3. Folding 600–799 into Public Safety, or into General Government. Not chosen: the manual treats 600–799 as structurally separate from every other function group, with its own dedicated icon throughout; folding a $58–$90M annual family into an unrelated category would obscure a materially distinct cost driver (the county’s court system).
- Q4. One undifferentiated “Other uses and non-operating” category for every non-excluded 58x/59x code (option a), or Residual (option b). Not chosen: 587 is explicitly flagged by the manual as a Court-Related Expenditure, so leaving it in an undifferentiated bucket would misclassify a $10.2M (FY2024) court-related remittance once Q3 gave court-related codes their own category.
- Q5. r1 (UAS families verbatim, no property-tax split) — not chosen because it would bury the single most-asked-about revenue figure inside a larger “Taxes” bucket. r2 (the PRD §17 taxonomy) — not chosen because it requires an exhaustive dotted-code override list (at least 335.16 and 335.18 moving into “Sales taxes”) this record’s Task 1 measurement could not yet enumerate corpus-wide, and gives 383–389 no textually obvious home.
- Q6.
latest(latest-spending descending) andalpha(alphabetical) — not chosen because either would change the table’s row order from release to release as categories change rank, unlike a fixed structural order. - Q7. No alternative scope was proposed beyond
confirm; none was chosen. - Q8. No alternative ID/label set was proposed beyond the recommended set; none was chosen.
Every 51x–59x, 600–799 and 31x–39x heading quoted
The complete verbatim UAS manual text for every disputed range is recorded in
04-RESEARCH.md Research Directive 1 and quoted in the Source Evidence section below; it is not
repeated a third time here.
Source Evidence
DFS Uniform Accounting System Manual (2025 Edition, Revised 11/2025, Rule 69I-51.0012, F.A.C.)
Every quotation below is verbatim, fetched live from
https://myfloridacfo.com/docs-sf/accounting-and-auditing-libraries/manuals/local-government/2024-2025-uas-manual.pdf
on 2026-09-24 and independently re-confirmed against 04-RESEARCH.md’s own [VERIFIED] extract
from the same session (HIGH confidence, cross-checked against ADR-0008’s own prior 38x/39x
quotes for the same edition):
517.00 DEBT SERVICE PAYMENTS: “Debt Service Payments should be used to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest. This would include payments on bonds as well as payments to banks and other financing sources. NOTE: This account code must be used with an object code from the 70 series.” — filed under 51x GENERAL GOVERNMENT SERVICES (NOT-COURT RELATED); the manual gives 5xx no separate “Debt Service” heading of its own anywhere.
53x PHYSICAL ENVIRONMENT: “Cost of services provided for the primary purpose of achieving a satisfactory living environment by controlling and utilizing elements of the environment.”
6xx.xx — COURT-RELATED EXPENDITURES (continued at 7xx.xx — COURT-RELATED EXPENDITURES (CONTINUED)). Sub-ranges include 71x General Court Related Operations (711 Courthouse Security, 712 Courthouse Facilities, 713 Information Systems, 714 Public Law Library, 715 Legal Aid, 716 Clerk of Court Related Technology) — confirming ADR-0008’s D-08 correction that 711–716 are General Court-Related Operations, never Debt Service.
587.00 Clerk of Court Excess Remittance: “This account shall be used by Clerks of the Court for any remaining allotment from the Justice Administrative Commission that was not spent and was remitted to the Department of Revenue.” (flagged by the manual’s own Court-Related Expenditure icon.)
31x GENERAL GOVERNMENT TAXES / 311 Ad-Valorem Taxes: “311.000 AD VALOREM TAXES — Property taxes computed as a percentage of the Fair Market value of locally assessed real estate, and tangible personal property less any exclusions, differentials, exemptions and credits and expressed in mills. Ad Valorem taxes are recorded ‘net’ of discounts, penalties and interest.”
33x INTERGOVERNMENTAL REVENUES, 335.1xx General Government: 335.16 “State Shared Revenues — General Government — Distribution of Sales and Use Taxes to Counties”; 335.18 “State Shared Revenues — General Government — Local Government Half-Cent Sales Tax Program” — both filed by the manual under Intergovernmental Revenues, not under 31x Taxes, despite naming “Sales Tax” in their own titles.
The complete verbatim text for every 51x–59x, 600–799 and 31x–39x heading (including
58x/59x per-code text for 583–593 and 381–393) is already recorded in 04-RESEARCH.md
Research Directive 1 and ADR-0008’s own Rationale table; it is not repeated here in full to
avoid duplicating an already-committed, dated record — both are cited by path so a reader can
verify the exact wording.
Orange County ten-year expenditure family table (FY2015–FY2024, governmental funds only)
Source: data/parquet/expenditures.parquet cross-checked against a fresh
parse_workbook re-parse of data/raw/fl-edr/orange/expenditures/orangecountyexpenditures.xlsx
this session. Every row foots to that year’s own reported governmental total — the same
oracle data/audit/reconciliation-orange.csv and ADR-0001’s own evidence table already prove.
| FY | 51x excl. 517 | 517 (Debt Service Payments) | 52x Public Safety | 53x Physical Environment | 54x Transportation | 55x Economic Environment | 56x Human Services | 57x Culture/Recreation | 58x/59x non-excluded | 600–799 (of which 711–716) | Excluded {581,586,588} | Families + excluded sum | Reported total | Foots to reported total |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2015 | $187,548,725.00 | $40,789,181.00 | $535,158,763.00 | $81,727,569.00 | $197,005,675.00 | $37,450,294.00 | $168,770,423.00 | $36,536,369.00 | $4,358,039.00 | $58,125,861.00 ($27,960,721.00) | $390,818,902.00 | $1,738,289,801.00 | $1,738,289,801.00 | yes |
| 2016 | $198,256,234.00 | $72,037,885.00 | $569,807,371.00 | $96,594,385.00 | $205,491,007.00 | $38,423,998.00 | $170,147,798.00 | $41,760,021.00 | $4,911,780.00 | $57,054,440.00 ($28,490,082.00) | $461,126,309.00 | $1,915,611,228.00 | $1,915,611,228.00 | yes |
| 2017 | $215,316,638.00 | $40,383,597.00 | $596,839,388.00 | $76,011,162.00 | $207,831,330.00 | $37,376,514.00 | $199,702,908.00 | $49,784,021.00 | $4,162,482.00 | $55,453,540.00 ($27,237,080.00) | $453,582,248.00 | $1,936,443,828.00 | $1,936,443,828.00 | yes |
| 2018 | $224,971,532.00 | $35,265,647.00 | $673,719,362.00 | $82,480,524.00 | $215,719,439.00 | $40,619,420.00 | $197,187,144.00 | $45,631,194.00 | $7,556,480.00 | $56,232,107.00 ($28,580,976.00) | $465,942,765.00 | $2,045,325,614.00 | $2,045,325,614.00 | yes |
| 2019 | $239,978,893.00 | $37,745,278.00 | $689,379,953.00 | $83,423,416.00 | $223,741,827.00 | $44,916,306.00 | $194,682,303.00 | $49,205,457.00 | $7,704,538.00 | $58,034,186.00 ($29,139,225.00) | $474,835,713.00 | $2,103,647,870.00 | $2,103,647,870.00 | yes |
| 2020 | $268,028,197.00 | $134,342,341.00 | $739,161,145.00 | $86,854,731.00 | $245,783,263.00 | $48,389,413.00 | $335,419,266.00 | $51,620,139.00 | $7,251,225.00 | $58,649,133.00 ($29,242,274.00) | $454,968,309.00 | $2,430,467,162.00 | $2,430,467,162.00 | yes |
| 2021 | $584,039,708.00 | $29,721,006.00 | $796,294,811.00 | $86,919,033.00 | $245,823,732.00 | $59,778,216.00 | $437,914,017.00 | $55,098,953.00 | $11,577,470.00 | $74,080,340.00 ($41,657,040.00) | $486,387,169.00 | $2,867,634,455.00 | $2,867,634,455.00 | yes |
| 2022 | $733,443,330.00 | $29,716,001.00 | $835,629,250.00 | $94,703,276.00 | $235,970,231.00 | $63,899,853.00 | $391,182,086.00 | $56,500,138.00 | $7,118,441.00 | $74,577,260.00 ($42,938,781.00) | $632,999,735.00 | $3,155,739,601.00 | $3,155,739,601.00 | yes |
| 2023 | $573,292,705.00 | $25,449,210.00 | $945,833,887.00 | $111,176,964.00 | $267,802,835.00 | $70,885,094.00 | $484,220,072.00 | $67,567,307.00 | $12,083,349.00 | $75,598,652.00 ($44,291,774.00) | $686,591,418.00 | $3,320,501,493.00 | $3,320,501,493.00 | yes |
| 2024 | $624,125,562.00 | $23,309,250.00 | $1,029,871,087.00 | $155,369,863.00 | $394,206,947.00 | $75,479,534.00 | $500,246,251.00 | $76,191,104.00 | $10,224,201.00 | $90,103,954.00 ($46,597,527.00) | $599,097,320.00 | $3,578,225,073.00 | $3,578,225,073.00 | yes |
Jefferson County expenditure family table (first/2017/2018/2019/last covered years)
Source: parsed on demand this session via collectors.cache.fill_cache and parse_workbook
against data/raw/fl-edr/jefferson/expenditures/jeffersoncountyexpenditures.xlsx, restricted to
the fiscal years data/audit/coverage-status.csv marks present for
US-FL-COUNTY-JEFFERSON. FY2018 is a whole-sheet zero, not tabulated as real spending —
confirmed directly: every leaf account row in every fund group of both series is a literal
$0.00 for FY2018.
| FY | 51x excl. 517 | 517 | 52x | 53x | 54x | 55x | 56x | 57x | 58x/59x non-excluded | 600–799 (711–716) | Excluded {581,586,588} | Sum | Reported | Foots |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2015 | $3,600,996.00 | $570,146.00 | $10,541,936.00 | $2,361,078.00 | $2,721,835.00 | $520,513.00 | $352,309.00 | $587,067.00 | $0.00 | $699,685.00 ($0.00) | $5,399,546.00 | $27,355,111.00 | $27,355,111.00 | yes |
| 2017 | $3,202,434.00 | $679,817.00 | $9,711,417.00 | $1,887,775.00 | $2,321,000.00 | $896,128.00 | $378,047.00 | $1,613,703.00 | $0.00 | $647,266.00 ($0.00) | $8,256,305.00 | $29,593,892.00 | $29,593,892.00 | yes |
| 2018 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 ($0.00) | $0.00 | $0.00 | $0.00 | yes (whole-sheet zero, see note) |
| 2019 | $3,551,907.00 | $115,621.00 | $10,018,389.00 | $2,742,302.00 | $6,921,220.00 | $729,516.00 | $177,203.00 | $1,102,088.00 | $0.00 | $947,021.00 ($0.00) | $9,222,144.00 | $35,527,411.00 | $35,527,411.00 | yes |
| 2024 | $7,252,397.00 | $0.00 | $17,931,187.00 | $2,643,424.00 | $6,729,902.00 | $278,604.00 | $108,655.00 | $982,867.00 | $0.00 | $569,870.00 ($0.00) | $6,367,640.00 | $42,864,546.00 | $42,864,546.00 | yes |
Revenue evidence
The Orange and Jefferson revenue family tables and the specific 311/335.16/335.18/383–386 code tables, and the Q7 evidence (Orange 311 series, the excluded FY2024 component-unit 311, and the Dixie FY2020–FY2024 311/319.9 comparison) are unchanged from Task 1’s measurement and are preserved verbatim below.
Orange revenue family sums (root-keyed 2-digit families), all ten fiscal years:
| FY | 31x Taxes | 32x Permits/Fees/Assessments | 33x Intergovernmental | 34x Charges for Services | 35x Fines/Forfeits | 36x Miscellaneous | 38x Other Sources | 39x Proprietary Non-Op. | Reported total | Foots |
|---|---|---|---|---|---|---|---|---|---|---|
| 2015 | $706,443,754.00 | $111,530,709.00 | $300,767,902.00 | $193,955,542.00 | $16,791,223.00 | $28,737,929.00 | $412,032,909.00 | $0.00 | $1,770,259,968.00 | yes |
| 2016 | $770,381,166.00 | $140,513,668.00 | $307,226,053.00 | $205,792,727.00 | $17,769,817.00 | $31,805,473.00 | $513,286,325.00 | $0.00 | $1,986,775,229.00 | yes |
| 2017 | $827,373,395.00 | $158,125,572.00 | $321,125,616.00 | $214,697,037.00 | $15,800,647.00 | $26,896,390.00 | $464,017,084.00 | $0.00 | $2,028,035,741.00 | yes |
| 2018 | $893,371,011.00 | $165,527,671.00 | $347,158,420.00 | $229,819,884.00 | $16,864,229.00 | $41,711,026.00 | $477,783,767.00 | $0.00 | $2,172,236,008.00 | yes |
| 2019 | $971,994,349.00 | $164,534,187.00 | $350,557,657.00 | $242,765,606.00 | $16,603,332.00 | $75,700,011.00 | $486,942,647.00 | $0.00 | $2,309,097,789.00 | yes |
| 2020 | $1,048,800,613.00 | $143,882,874.00 | $459,052,178.00 | $243,929,540.00 | $12,637,468.00 | $62,407,352.00 | $573,014,177.00 | $0.00 | $2,543,724,202.00 | yes |
| 2021 | $1,127,250,056.00 | $297,671,715.00 | $504,439,920.00 | $583,177,003.00 | $15,687,776.00 | $32,117,597.00 | $499,396,801.00 | $0.00 | $3,059,740,868.00 | yes |
| 2022 | $1,184,653,031.00 | $304,094,899.00 | $504,475,936.00 | $633,947,489.00 | $17,316,868.00 | $6,759,890.00 | $739,163,237.00 | $0.00 | $3,390,411,350.00 | yes |
| 2023 | $1,308,115,655.00 | $384,910,602.00 | $529,032,354.00 | $542,268,913.00 | $17,047,793.00 | $146,952,997.00 | $700,767,976.00 | $0.00 | $3,629,096,290.00 | yes |
| 2024 | $1,451,653,186.00 | $365,430,980.00 | $551,930,260.00 | $590,531,221.00 | $18,504,009.00 | $220,094,611.00 | $613,063,759.00 | $0.00 | $3,811,208,026.00 | yes |
Jefferson revenue family sums, first/17/18/19/last covered years:
| FY | 31x | 32x | 33x | 34x | 35x | 36x | 38x | 39x | Reported | Foots |
|---|---|---|---|---|---|---|---|---|---|---|
| 2015 | $8,882,928.00 | $143,179.00 | $6,187,969.00 | $3,871,619.00 | $204,755.00 | $389,325.00 | $5,831,084.00 | $0.00 | $25,510,859.00 | yes |
| 2017 | $7,863,282.00 | $170,449.00 | $7,701,362.00 | $3,725,673.00 | $136,750.00 | $192,445.00 | $8,783,729.00 | $0.00 | $28,573,690.00 | yes |
| 2018 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | yes (whole-sheet zero) |
| 2019 | $7,489,627.00 | $271,241.00 | $6,661,752.00 | $5,237,288.00 | $483,837.00 | $777,270.00 | $11,761,075.00 | $0.00 | $32,682,090.00 | yes |
| 2024 | $11,844,368.00 | $255,272.00 | $10,124,699.00 | $5,278,234.00 | $580,522.00 | $1,331,081.00 | $15,875,286.00 | $0.00 | $45,289,462.00 | yes |
The specific codes named above, Orange, all ten fiscal years:
| FY | 311 (Ad Valorem) | 335.16 (Sales/Use Tax Distribution) | 335.18 (Half-Cent Sales Tax) | 383 (Lease/Installment Proceeds) | 384 (Debt Proceeds) | 385 (Refunding Bond Proceeds) | 386 (Intragov. Transfer, D-08) |
|---|---|---|---|---|---|---|---|
| 2015 | $583,818,181.00 | $446,500.00 | $160,187,901.00 | $6,512,240.00 | $5,465,000.00 | $0.00 | $0.00 |
| 2016 | $645,409,628.00 | $446,500.00 | $166,337,860.00 | $12,271,169.00 | $0.00 | $30,110,000.00 | $0.00 |
| 2017 | $701,828,655.00 | $446,500.00 | $174,610,976.00 | $181,569.00 | $0.00 | $0.00 | $0.00 |
| 2018 | $765,716,433.00 | $446,500.00 | $190,487,596.00 | $157,799.00 | $0.00 | $0.00 | $0.00 |
| 2019 | $839,572,459.00 | $446,500.00 | $197,116,992.00 | $85,742.00 | $0.00 | $0.00 | $0.00 |
| 2020 | $916,712,015.00 | $446,500.00 | $154,570,577.00 | $141,648.00 | $0.00 | $103,805,000.00 | $0.00 |
| 2021 | $992,267,636.00 | $446,500.00 | $177,710,045.00 | $209,632.00 | $0.00 | $0.00 | $0.00 |
| 2022 | $1,034,868,721.00 | $446,500.00 | $236,196,255.00 | $94,353,614.00 | $0.00 | $0.00 | -$1,190,112.00 |
| 2023 | $1,163,910,792.00 | $446,500.00 | $250,836,882.00 | $2,249,912.00 | $0.00 | $0.00 | -$1,373,354.00 |
| 2024 | $1,299,236,169.00 | $446,500.00 | $244,627,750.00 | $2,318,573.00 | $0.00 | $0.00 | -$2,252,132.00 |
The same codes, Jefferson, first/17/18/19/last covered years:
| FY | 311 (Ad Valorem) | 335.18 (Half-Cent Sales Tax) |
|---|---|---|
| 2015 | $4,869,160.00 | $1,062,317.00 |
| 2017 | $3,998,397.00 | $1,244,490.00 |
| 2018 | $0.00 | $0.00 |
| 2019 | $4,322,745.00 | $985,522.00 |
| 2024 | $7,490,778.00 | $1,869,288.00 |
Q7: Orange governmental root 311, all ten fiscal years, plus the excluded FY2024 component-unit 311:
| FY | Governmental 311 |
|---|---|
| 2015 | $583,818,181.00 |
| 2016 | $645,409,628.00 |
| 2017 | $701,828,655.00 |
| 2018 | $765,716,433.00 |
| 2019 | $839,572,459.00 |
| 2020 | $916,712,015.00 |
| 2021 | $992,267,636.00 |
| 2022 | $1,034,868,721.00 |
| 2023 | $1,163,910,792.00 |
| 2024 | $1,299,236,169.00 |
2024 (component_unit fund group, excluded under confirm) |
$77,481,361.00 |
Jefferson FY2018 (no_data_reported): every leaf account row in every fund group, both
series, is a literal $0.00 for FY2018 — not just root 311. Jefferson’s FY2017 total governmental
revenue was $28,573,690.00 and FY2019 was $32,682,090.00 — FY2018 sits between two normal years
with real, non-zero 311 and 335.18 figures, which is why this is classified no_data_reported
(the whole government-year), never not_separately_reported.
Dixie FY2023–FY2024 (not_separately_reported): root 311 disappears from Dixie’s revenue
sheet in FY2023 and FY2024 (present at $7,558,177.00 as recently as FY2022), while a single
rollup code, 319.9 “Other General Taxes,” appears at $11,009,526.00 (FY2023) and
$12,156,428.00 (FY2024) — both years’ reported governmental totals are non-zero and growing
normally ($41.3M FY2022 → $52.8M FY2024), so this is a reporting-granularity collapse, not a
government-year with no data:
| FY | 311 (Ad Valorem, governmental) | 319.9 (Other General Taxes rollup) | Reported governmental total |
|---|---|---|---|
| 2020 | $6,855,660.00 | $0.00 | $27,340,229.00 |
| 2021 | $7,271,186.00 | $0.00 | $34,958,556.00 |
| 2022 | $7,558,177.00 | $0.00 | $41,330,737.00 |
| 2023 | $0.00 | $11,009,526.00 | $50,386,376.00 |
| 2024 | $0.00 | $12,156,428.00 | $52,825,339.00 |
Informational finding (D-08, not a question)
ADR-0008 states that account code 386 “never appears in any of the 67 counties’ revenue files,
by the manual’s own design” and “carries zero dollar consequence either way.” Orange’s own
file does report non-zero, negative 386.x amounts starting FY2022: 386.4 at
$-1,190,112.00 (FY2022), $-1,373,354.00 (FY2023), $-1,379,991.00 (FY2024); plus 386.7 at
$-851,290.00 and 386.8 at $-20,851.00 in FY2024 (root 386 total: $-2,252,132.00 in FY2024). It
also does not appear alone: Task 3’s exhaustive corpus-wide scan (account_codes_in_workbook
across all 67 counties’ revenue workbooks) found dotted codes under every one of roots 386, 387,
388 and 389 present in the corpus — none of which appears in Orange’s own file except 386. This
does not reopen D-08’s Option A decision (381/382 excluded) — it is stated here, and corrected
in ADR-0008’s own Revision, so the maintainer’s informed decision is on the public record.
Under this record’s Q5 grouping, roots 386–389 are grouped into other_sources alongside
383–385, since all remain inside Total Revenue under ADR-0008 Option A.
Methodology Version
This decision took effect in methodology_version: 3. It supersedes nothing — this is the
first record of the category, revenue-group, default-order and property-tax-scope decisions.
active_methodology_version returned 2 while this record’s status was proposed; it now
returns 3 following the maintainer’s recorded Task 2 decision (Decision sign-off, above) and
Task 3’s coordinated bump across every other active decision record.
Revision (2026-09-24)
Same-day activation record, for the same visible-diff discipline every other active record in
this directory carries: Task 1 wrote this record as status: proposed with all eight questions
quantified and no option chosen; Task 2 (checkpoint:decision, gate="blocking-human") obtained
the maintainer’s reply the same date; Task 3 rewrote the Decision section to the chosen options
only, moved every rejected alternative into a “Considered Options” subsection under Rationale,
added the machine-readable lines, the vocabulary and mapping tables, and the Decision sign-off
section quoting the reply verbatim, and flipped status to active at methodology_version: 3
— all recorded here as one dated, diffable event. This revision recorded by Task 3,
04-01-PLAN.md.
Revision (2026-09-25)
This revision supersedes methodology_version: 3 with methodology_version: 4 (ADR-0010,
05-01-PLAN.md). The decision recorded above is carried forward unchanged into
methodology_version 4; the changes this version-4 coordinated bump makes are recorded in
0010-statewide-publication-rules.md. This revision recorded by Task 3, 05-01-PLAN.md.