Fiscal Services

Kent County 2008 Budget

Preface and Table of Contents

  1. Readers' Guide

    Provides orientation to the reader in regards to document format and contents, describes Kent County government and demographics, and explains the process and policies that guide the development of the budget.

    Readers’ Guide
    County Profile
    Organizational Structure
    Budget Process
    Summary of Budget Policies
    Basis for Budgeting
  2. Budget Overview

    Provides a comprehensive overview of the adopted County budget. The Budget Message from the Administrator/ Controller outlines the priorities, parameters, and issues involved in developing the budget. The subsequent sections summarize the County budget as a whole by functional area, category, and fund, and provide a detailed summary of the General Fund.

    Budget Message from the County Administrator/Controller
    Significant Priorities and Issues
    Strategic Planning and Budgeting
    All Funds Summary
    All Funds Summary by Fund Type and Component Unit
    All Funds History of Fund Balances
    All Funds Budget History by Functional Area
    All Funds Budget History by Category
    All Funds Personnel History by Functional Area

  3. Fund Summaries

    Provides a description and three-year history of each fund, summarized by fund type, including a detailed summary and history of the County’s General Fund.

    Description of Funds
    General Fund Summaries
    Special Revenue Fund Summaries
    Debt Service Fund Summaries
    Capital Poject Fund Summaries
    Internal Service Fund Summaries
    Component Unit Fund Summaries
    Proprietary Fund Summaries
  4. Department Summaries

    Provides an overview of County departments and programs, organized by Functional Area. Each overview includes a description of the department or program, including discussion of any significant issues in prior years and current year, a budget and personnel history, and an explanation of budget variances. Mission statements, goals, and performance measures are also included for each County department. Each functional area is summarized “at a Glance” at the beginning of each section.

    Cultural & Recreational Functional Area at a Glance
          Kent/MSU Cooperative Extension
          John Ball Zoological Gardens
                Lodging Excise Tax
    Enterprise Functional Area at a Glance
          Department of Aeronautics
          Department of Public Works
    General Government Functional Area at a Glance
          Administrator’s Office
          Office of the Executive Assistant to the Board of Commissioners
          Bureau of Equalization
          Community Development
          County Clerk/Register of Deeds
          Drain Commissioner
          Facilities Management
          Fiscal Services
          Housing Commission
          Human Resources
          Informational Technology
          Risk Management
          Treasurer’s Office
                Debt Service
                Building Authority Debt Service
    Health & Welfare Functional Area at a Glance
          Health Department
          Circuit Court Child Care
          Soldiers & Sailors Relief
                Prevention Initiative
                Senior Millage
                DHS Child Care
                DHS Social Welfare
                Veterans Trust
    Judicial Functional Area at a Glance
          17th Circuit Court
          63rd District Court
          Community Corrections
          Probate Court
          Prosecutor’s Office
    Public Safety Functional Area at a Glance
          Sheriff’s Department
                Fire Prevention
    Other Functional Area at a Glance
          Central Services
          Fleet Services
                Alliance for Health
                Area Agency on Aging
                Area Community Services & Employment Training (ACSET)
                Economic Development
                Legal Assistance Center
    Transfers at a Glance
  5. Capital

    Provides an overview of the Capital functional area, which includes expenditures related to Building Authority Construction and the Capital Improvement Program (CIP). The section provides program descriptions, discussion of any significant budget issues, and a three-year history of uses and budgeted personnel, as well as a description of CIP projects.
    Capital Functional Area at a Glance
          Building Authority Construction
          Bond Capital Improvements
          Capital Improvement Program
  6. Revenue Assumptions

    Discusses the assumptions made for determining County revenue projections for the adopted budget.
    Revenue History and Revenue by Category
    Revenue Discussion by Category
    Revenue Assumptions by Fund
    Revenue History by Fund
  7. Appendix

    Provides additional documentation of interest.
    Budget Resolution
    County Debt