The General Fund is the largest fund in Boulder County and includes most of the service organizations. This fund includes the elected offices of the Assessor, Clerk & Recorder, Commissioners, Coroner, District Attorney, Sheriff, Surveyor, and Treasurer. In some cases, the expenditures for these offices are supported by county revenues, but the duties of these offices are mandated by state statute and include services such as property appraisal and tax collections for other governmental units in the county.

Also included in the General Fund are departments with appointed directors. These departments include the Office of the County Administrator, Community Planning & Permitting, Community Services, County Attorney, Housing & Human Services, Office of Financial Management, Office of Racial Equity, Parks & Open Space, and Public Works. These departments implement Board of County Commissioners' policy.

The General Fund receives all property tax revenue levied that is not consumed by other funds. Property taxes are by far the largest revenue source in this fund, accounting for nearly 80% of the total revenue budget. The General Fund is a “general use fund” and revenues receipted into the fund are not usually restricted or designated by state statute or voter approval. The net mill levy for this fund is 19.858 which includes a levy of 0.101 mill to recover taxes abated and refunding in the prior year. These levies will generate $182,247,581 in budgeted net property tax.

General Fund expenditures are budgeted in a way that will ensure that ongoing operating and personnel expenditures do not result in the consumption of fund balance and therefore become unsustainable in future years. One-time capital projects that are budgeted in this fund may result in a one-time fund balance use.

The 2023 budget for the General Fund reflects a $4 million use of fund balance compared to the $44 million contribution to fund balance anticipated in 2022. Increases in ongoing personnel costs and additional one-time capital projects and purchases that were approved during the 2023 budget process consumed more resources in this fund than in the prior year.

The 2023 adopted expenditure budget of $237,583,965 is appropriated by spending agency (department or elected office). Fiscal highlights for the General Fund 2023 Budget include:

• 16 additional full-time equivalent positions in the Public Works Department, District Attorney's Office, Office of Financial Management, Chief of Staff's Office, and the Sheriff’s Office.
• The salary increase package ($10.3 million) for General Fund employees includes a $200 per month flat rate increase and a 5% general increase for all full time equivalents in addition to a 2% discretionary pool for each office and department.
• A total of $4.6 million in capital outlay appropriations includes $2.5 million of funding for Information Technology capital projects and $1.3 million for fleet replacements and additions.