(Please note all of the individual pages are in Adobe PDF format and require Adobe Reader installed on your computer. If you do not have Adobe Reader, please download from the following link: Adobe Reader Link.)
The FY2004 Operating and Capital Budget detail is divided into sections based on organizational responsibility. Links to each individual section can be found in the table below. For financial management and reporting, the County's budget is organized by Funds. Following the narrative below, is a table linking each of the individual funds. The fund detail pages contain all the resources budgeted for the County.
When viewing individual sections, the pages are organized in the following manner: Please note that certain page types may not appear in all sections due to the nature of that particular section. The label for each page type described below appears in the lower left hand corner of each page.
1.) Organization Department Summary is a roll-up of the major departments, agencies or funding types that are contained in that section.
2.) Department Center Listing: This page type is the summary for each of the individual departments and independent agencies. The page is divided into four sections. The top section consists of a brief narrative describing the department. The next section, Department Expenditures by Cost Center, consists of a listing of all cost centers relating to the particular department. The following section, Department Expenditures by Fund, lists all of the budgetary funds that the preceding cost centers are appropriated and funded within. If more detailed information is desired regarding a particular fund, please see the Fund/Resource section of the document. The last section of the page lists the permanent full time positions for the particular department.
3.) Department Account Summary: This page type consists of two major sections: a summary and the account detail. The summary provides a roll-up of all the cost centers within the department at the major object level, the major categories as follows:
Personal Services - Expenses for salaries, wages and related employee benefits provided for all persons, whether full-time, part-time, temporary, or seasonal.
Operating Expenses - Includes expenditures for goods and services which primarily benefit the current period, and are not defined as personal services or capital outlay.
Capital Outlay - Outlays for the acquisition of or addition to fixed assets.
The account detail section provides a roll-up of all the cost centers within the department at the line item detail (object) level. In order to avoid redundancy, and conserve paper, this page is omitted where the department encompasses only one cost center. The Fund/Center Account Detail contains all this information that would have otherwise appeared on this page.
4.) Fund/Center Account Detail: This page type is the building block of the expenditure budget. Each page contains a brief narrative describing what the cost center represents. Often cost centers are only used for accounting and financial reasons and, therefore, do not have service delivery implications. However, to present a full accounting of the County's budget, all cost centers types are shown. The remaining portion of the page contains a line item detail of all the accounts in the cost center.
The Fund/Resources section contains roll-ups of all the funds contained in the budget and a detailed listing of all budgeted resources. The Fund/Resource Summary page consists of three sections. The first section has a brief narrative describing what the fund's purpose is. As is the case with some of the cost centers, some funds have only an accounting or financial purpose and do not fulfill any direct public service. However, to provide a complete picture of the County's budget, all budgeted funds are contained in this document. The second section of the page, the Resource Summary, lists by major revenue category the resources that support the fund. The last section of the page lists those departments with appropriations within the fund. Following the Fund/Resource Summary is a Detailed Resource Estimate page which lists all resources for the fund at the line item detail (object) level.