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Increase in physical environment activities of $506,000 
Decrease in human services activities of $465,550 
Increase in culture/recreation activities of $11,200 
Increase in transfers out of $3,428,243  
The favorable difference between the final amended budget for total expenditures and the actual total 
expenditures is chiefly due to the $15.7 million roll‐forward of prior year funding that is appropriated as reserves in 
the general government category to be used for unanticipated events.  The favorable difference in the transfers 
out category is due to less than anticipated costs in the general government administration.  
Prior to the budgeted transfer out of revenues of approximately $23.5 million, as mentioned above, the General 
Fund had roughly a $10.9 million decrease in net assets. 
Capital Asset and Debt Administration 
Capital Assets.
  The financial statements present capital assets in two groups:  those assets subject to 
depreciation, such as equipment or operational facilities and those assets not subject to depreciation such as land 
and construction‐in‐progress. 
Escambia County’s capital assets for both governmental and business‐type activities, net of accumulated 
depreciation totaled $598,056,145 and $588,065,662 for fiscal years 2011 and 2010, respectively.  This investment 
in capital assets, both purchased and donated, includes land, buildings, improvements, machinery and equipment, 
computer software, parks, roads, bridges and other major infrastructure.  A comparison of the increase in 
Escambia County’s investment in capital assets, net of depreciation is depicted in the chart below.   
Comparison of Increase in Capital Assets (
in thousands
)
2011
2010
Increase Percent
Governmental activities
548,186
538,970
9,216
1.71%
Business type activities
49,870
49,095
775
1.58%
Major capital asset events during the current fiscal year include the following: 
Donated general government assets consist of developer funded road and drainage infrastructure and 
sidewalks in new planned developments and subdivisions.  Donated infrastructure in fiscal year 2011 
amounted to $709,020.   
Approximately $1.4 million of land was purchased as right‐of‐way acquisitions for on‐going road projects. 
Construction continued on many of the County’s infrastructure projects including: 
Road improvements in excess of  $23.3 million 
Drainage improvements approximately $1.6 million 
Right‐of‐ways and sidewalks approximately $1.6 million 
Various beach and parks improvements approximately $4.18 million 
Various County facilities approximately $1.1 million 
The County embarked on a $12.5 million project to upgrade its aging E911 communication system to a 
standards‐based digital radio system which will improve communications between the Sheriff, Emergency 
Management, the Fire Departments and the City of Pensacola.  Costs to date in fiscal 2011 have been $8.7 
million.  The project is expected to be completed in fiscal 2012. 
Renovations and improvements to various County facilities, including the completion of the Ensley Fire 
Station, renovations at the Molino Community Center, the old County Courthouse, the Central Office 
Complex, Wedgewood Community Center, the Sheriff’s Administrative Building, and energy efficiency 
retrofits totaling approximately $4.2 million.