On June 18, 2012, the Board of Commissioners adopted the FY 2012-2013 budget.
The budget is provided below in PDF format, which can be viewed or printed using Adobe Acrobat. See the link at the bottom of the page if you want to download a free copy of Adobe Acrobat.
Click on the each of the category links below to get information about the budget.
- Cover Page
- Budget Guide and Table of Contents
- Budget at a Glance & Reader's Guide: A two-page summary showing major expense categories, approved tax rate and reader's guide to the detailed budget
- Budget Message: Provides a detailed overview of the proposed budget, such as budget savings strategies, revenue assumptions, budget process, fund transfers, total spending by the major categories, impact of mandated services, budget expansion requests, revisions/additions to seven-year capital improvements plan, future outlook and dates for public hearings.
- Summary Information: Provides information on economic assumptions, trends, and financial indicators. Also includes a county organizational chart, employee count by department, and an operating funds summary with expenses and revenues for these funds: general fund, water, southeast water district, and waste management.
- General Fund Summary& Revenue: Includes summary of the general fund budget and detailed revenue information. The general fund is the main operating budget for the county.
BUDGET BY CATEGORY
- Administration: Includes departments which provide support functions for other departments.
- Culture, Recreation & Education: Includes departments that provide education, library services, and recreation.
- General Government: Includes departments that carry out mandated functions and support the overall governance of the county.
- Human Services: Includes departments that provide services which enhance the health and welfare of county residents.
- Natural Resource Management: Includes departments involved in regulation and permitting of development.
- Public Safety: Includes departments that provide services which enhance the safety of county residents.
- Enterprise Funds: Includes budgets for the county's enterprise funds (Southeast Water District, Waste Management, and Water) which are run like businesses. The revenues of these funds are expected to cover expenses without general fund subsidies from property taxes.
- Other Funds:
Fire districts are established by the residents who live in the district. Fire service is provided by incorporated non-profit fire departments. County commissioners have the responsibility of levying the fire district tax.
- Special revenue, non-major capital project & other funds: Special revenue and reserve funds account for the proceeds of special revenue sources that are restricted to expenditures for certain purposes. Non-major capital projects are budged annually in the operating budget, but do not involve restricted revenues. Other funds include enterprise capital reserve funds, internal service funds, and trust funds.
- Appendices (one file)
Appendix A: Financial and Budgetary Policies
Appendix B: Glossary of Terms and Acronyms
Appendix C: Matrix of Mandated Services
Appendix D: Capital Improvement Program Summary
Appendix E: Total Department Budgets
Appendix F: List of Proposed New or Increased Fees
Appendix G: Budget Ordinance
County Financial Audit Information
To view the county's most recent financial audits, click here