Table of Contents - Unified Government of Wyandotte County ...

Unified Government of Wyandotte County/Kansas City, Kansas2012 Amended and 2013 Operating BudgetWhat is the Budget?What is the Budget?Budgeting is not a “clerical” process nor is it an exercise in “counting the beans – where they come fromand where they go.” The National Advisory Council on State and Local Budgeting (NACSLB) calls thebudget document “arguably the single most important document prepared by governments”. It’sone of the single-most important documents produced each year. It is a policy document, financial plan,operations guide, and communications tool all rolled into one. It shares what money is available, where itgoes, what services are provided and at what costs. The Unified Government’s budget has four mainfunctions. It is a Policy Document, a Financial Plan, an Operations Guide, and a Means ofCommunication.Policy Document: This is the most significant function of the budget document. In its broadcontext, it pertains to long-term, organization-wide policies that establish broad goals, direct how andwhere resources are spent, and establish a framework for providing and funding services. As a PolicyDocument, the budget also describes the County's short-term financial and operational policies whichinfluence the budget development process for the upcoming year, for example: the goals and objectives ofthe County's departments, new programs, staffing requirements, etc. Finally, the policy functionarticulates the most significant choices and decisions regarding key issues, priorities, ramifications andhow these have changed from the current year.Financial Plan: As a financial planning tool, the budget provides an explanation of the County'sfinancial structure; descriptions of its funds; summaries of major revenues and expenditures; narratives forthe major revenue sources; and assumptions associated with revenue estimates and trends. The budgetprovides a comprehensive discussion of capital projects and their impact on the operating budget, includesfinancial data and narrative on current debt levels and debt limits, and addresses the potential effect ofexisting debt levels on the future operations of the County.Operations Guide: The budget document is designed to be a readable guide to the County's variedactivities and services. It is a valuable resource which includes summary tables of personnel and positions,community statistical information, measurements of performance, and other information often referred toby department directors, managers, and the citizens.Communications Device: To be an effective communication tool, the budget must be able toclearly explain significant budgetary issues, trends, and priorities; short-term and long-term financialstrategies; capital improvement plans; and significant budgetary impacts to elected officials, departmentheads and their staff, and to the citizens for whom they work.The Unified Government is has been striving over the past several years to provide the mostcomprehensive, yet “readable” and usable document possible. The following section describes thebudget process.Preface - 2