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.

   Introduction
   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.

   Introduction
   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.

   Introduction
   Cultural & Recreational Functional Area at a Glance
         Kent/MSU Cooperative Extension
         John Ball Zoological Gardens
         Parks
         Non-Departmental:
               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
         Non-Departmental:
               Debt Service
               Building Authority Debt Service
               Intergovernmental
   Health & Welfare Functional Area at a Glance
         Health Department
         Circuit Court Child Care
         Soldiers & Sailors Relief
         Non-Departmental:
               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
         Non-Departmental:
               Fire Prevention
   Other Functional Area at a Glance
         Central Services
         Fleet Services
         Non-Departmental:
               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.
   

   Introduction
   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.
   

   Introduction
   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
   Retirement
   Glossary