Fiscal Services
Kent County 2010 Budget
Preface and Table of Contents
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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 -
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 fund, functional area, and category, and include a history of personnel positions.
Introduction
Budget Message from the County Administrator/Controller
Significant Priorities and Issues
Strategic Planning and Budgeting
All Funds Summary
All Funds Budget 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 -
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 Summary
Special Revenue Funds Summary
Debt Service Funds Summary
Capital Project Funds Summary
Internal Service Fund Summary
Component Unit Funds Summary
Proprietary Funds Summary -
Department Summaries
Provides an overview of County activities, organized by Functional Area. Each overview includes a description of the department or program, discussion of any signifi cant issues in prior years and current year budget, and personnel history. 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
Community & Economic Development Functional Area at a Glance
Community Development
Housing Commission
Non-Departmental:
Lodging Excise Tax
Area Agency on Aging
Economic Development
Cultural & Recreational Functional Area at a Glance
Parks
John Ball Zoological Gardens
Debt Service Functional Area at a Glance
Building Authority Debt Service
Debt Service
Enterprise Functional Area at a Glance
Department of Aeronautics
Department of Public Works
General Government Functional Area at a Glance
Bureau of Equalization
County Clerk/Register of Deeds
Kent/MSU Cooperative Extension
Drain Commissioner
Facilities Management
Fiscal Services
Human Resources
Information Technology
Policy/Administration
Prosecutor/s Office - Criminal, Appellate and Juvenile Divisions
Treasurer/s Office
Health & Welfare Functional Area at a Glance
Circuit Court Child Care Fund
Health Department
Veterans Services
Non-Departmental:
Alliance for Health
Area Agency on Aging
DHS Child Care Fund
DHS Social Welfare Fund
Intergovernmental
Prevention Initiative
Senior Millage
Veteran/s Trust
Judicial Functional Area at a Glance
17th Circuit Court
63rd District Court
Community Corrections
Probate Court
Prosecutor/s Office - Family Law Division
Non-Departmental:
Legal Assistance Center
Public Safety Functional Area at a Glance
Sheriff/s Department
Non-Departmental:
Fire Prevention
Correction & Detention
Other Functional Area at a Glance
Risk Management/Insurance
Transfers at a Glance -
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 signifi cant budget issues, and a three-year history of uses and personnel, as well as a description of CIP projects.
Introduction
Capital Functional Area at a Glance
Building Authority Construction Fund
Bond Capital Improvement Capital Project Fund
Capital Improvement Program Fund -
Revenue Assumptions
Discusses the assumptions made for determining County revenue projections.
Introduction
Revenue History and Revenue by Category
Revenue Discussion by Category
Revenue Assumptions by Fund
Revenue History by Fund -
Appendix
Provides additional documentation of interest.
Budget Resolution
County Debt/Retirement
Glossary