2009 Kitsap County Budget Book - Kitsap County Government

BUDGET OVERVIEW
Fund Structure:
The overall fund structure of Kitsap County is established in accordance with nationally recognized rules
of governmental accounting. The County is organized into 95 separate funds that fall into one of the
following six categories: The General Fund, Special Revenue Funds, Debt Service Funds, Capital
Project Funds, Enterprise Funds and Internal Service Funds.
Enterprise Funds
$67,090,965
20%
Internal Service Funds
$20,865,277
6%
General Fund
$88,404,529
27%
Capital Project Funds
$8,534,158
3%
Debt Service Fund
$11,013,455
3%
Special Revenue Fund
$132,242,613
41%
General Fund ($88,404,529): As the name implies, this is the fund that receives undesignated
revenues which can be budgeted for any appropriate County purpose. This fund finances the majority of
the traditional services associated with County government. Most of the budget deliberations center
around this fund since it provides resource allocation flexibility.
Special Revenue Funds ($132,242,613): 56 funds having combined expenditures well in excess of the
General Fund budget. However, the nature of the revenue sources mandate that these monies can only
be used for specific purposes. The 2 largest funds in this category are County Roads and County Roads
Construction both or which are administered by the Public Works Department.
Debt Service Funds ($11,013,455): 12 funds which account for the accumulation of resources for and
the payment of general long-term debt. Generally the repayment of this debt is supported by the monies
received in the Real Estate Excise Tax Fund, Conservation Futures Fund and the various Impact Fee
Funds.
Capital Project Funds ($8,534,158): 7 funds that are used to acquire new land (recreational and
commercial), repair/renovate current facilities or construct new facilities in response to the demands that
our growing population has placed upon the County. These projects are traditional financed utilizing
long-term debt.
Enterprise Funds ($67,090,965): 16 funds that are operated in a manner similar to private businesses.
These funds are primarily administered by the Public Works Department; their operations are not
subsidized from the General Fund as they rely on fees collected for services provided to our citizens.
These services include Solid Waste, Landfill Operations, Sewer (Utility, Improvement, & Construction) as
well as the Surface and Storm Water Management.
Internal Service Funds ($20,865,277): 3 funds which provides services, supplies and equipment to
other County departments, which pay for these services through various billing systems. In essence,
these funds operate under the enterprise fund business model, except that their customers are other
County departments. The long range goal is to establish rates which will pay all operating and capital
costs, and to insure that the General Fund does not need to subsidize these activities. These funds are
the: Equipment Repair & Revolving, Information Services and Self Insurance.
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