Rick Pettitt - Budget Officer
The General Fund is used to account for all resources associated with traditional government functions that are not required legally or by sound financial management practices to be accounted for in another fund. This fund is used to account for 28 departments that provide citizen and internal services.
Historically, General Fund revenues have exceeded General Fund expenditures. In the 2023 budget, expenditures and transfers out are anticipated to exceed revenues and transfers in by approximately $2.1 million, resulting in the intentional use of unrestricted fund balance. In the 2022 budget year revenues and transfers in exceeded expenses by approximately the same amount. Therefore, this budget projects a 2023 General Fund ending balance of $14.4 million, nearly equal to the starting balance of 2022. This amount is reflective of one-time COVID relief funding received in 2022 with expenditures occurring in the following year.
The use of unrestricted fund balance is planned in the 2023 budget year in order to focus on personnel and future revenue streams, to prepare for unfunded mandates based on current and future expectations coming from state legislation, and to perform a transfer in the amount of $500,000 to the Capital Improvement Fund to continue to address $2.5 million in projects identified in the county facilities condition assessment conducted in 2019.
Accomplishments, Goals and Objectives
To review the specific 2022 accomplishments and, goals and objectives for each General Fund Department, see the "Departments" section of this document.
Funded Personnel Authorizations (Full Time Equivalent (FTE))
General Fund Expenditures by Category
The largest expenditure categories budgeted within the General Fund in 2023 are general government and public safety. Departments with the greatest budgeted general government expenditures include Information Technology (IT), Other County Administration, District Attorney, Clerk and Recorder, and Assessor. Departments with the greatest budgeted public safety expenditures include the Sheriff's Office and Sheriff's Office Detentions. The breakdown of expenditures by department are summarized on the following page. Additionally, further detail of department expenditures can be found in the department summary section of this budget document.