Management and Performance Review of County Government ...

Assessment of the Finance and Business Functions
EXHIBIT 4-2
JEFFERSON COUNTY’S GENERAL FUND
PERCENT CHANGE IN REVENUES AND EXPENDITURES
FISCAL YEARS 2000 THROUGH 2004
8.0%
7.4%
6.0%
4.0%
3.9%
% Change
2.0%
2.5%
2.8%
2.4%
0.0%
2000
(Actual)
-1.2%
2001
(Actual)
-0.4%
2002
(Actual)
2003
(Actual)
-0.7%
2004
(unaudited actual)
-2.0%
-4.0%
-3.3%
-2.7%
Fiscal Year Ending:
Total Revenues
Total General Fund Expenditures
Expenditure growth has been largely driven by growth in the areas of General
Government, Judicial and Law Enforcement, and Health and Welfare. The areas of
Education; Recreation and Maintenance, Equipment and Structures; and Capital Outlays
were cutback to counter the impact of rapid growth in the other three areas. Exhibit 4-3
shows each of the areas as a percent of FY2004 expenditures.
Page 4-3