2011 Budget Book - WHOLE - Kitsap County Government

BUDGET OVERVIEW
Explanation of Services:
Includes all county funds combined
Law and Justice ($70,020,813):
The largest office in Law and Justice is the Sheriff with an annual budget of $18.8 million combining all
general and special revenue funds. The Sheriff is also responsible for operation of the Jail. Also included in
this program are the Juvenile Services Center, Central Communications, 911 Enhancement, the Prosecuting
Attorney, the County Clerk, Public Defense, District Court, Superior Court, and Coroner.
General Government ($20,780,702)
General Government includes Facilities Maintenance, the Board of Commissioners, the Assessor, the
Auditor, Document Preservation, Elections, the Treasurer, Office of Strategic Financial Planning, Personnel,
and General Administration & Operations.
Community Services ($22,288,780):
The largest department in Community Service is the Department of Community Development. Also included
are the Community Development Block Grant, the HOME Investment Partnership Act, the General Fund
Parks and Recreation Department, 1% for the Art Program, Commute Trip Reduction, the Kitsap Practices
Emergency Preparedness Fund, Conservation Futures Fund, the Parks Capital Improvement Fund, WSU
Extension and Noxious Weed Control Fund.
Health and Human Services ($48,183,048):
The largest fund in this service area is the Mental Health Fund. Other funds include Work Force Investment
Act Funds, Recovery Center, Area Agency on Aging, Developmental Disabilities Funds, Substance Abuse
Fund, Veterans Relief Fund, and Youth Commission.
Public Works ($103,045,227):
Public Works includes the Road Fund, Road Construction Fund and several enterprise funds dealing with
Sewer Utility services, Surface and Storm Water Management and Solid Waste Collection and Disposal.
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 100 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.
General Fund: 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: 62 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 of which are administered by the Public Works Department.
25