Washington County provides many functions and services for its residents, including, but not limited to, law enforcement, public safety, health and human services, parks, education and cultural activities, planning, environmental, including water quality and recycling, economic development, and general administrative services. Other services that the county provides are public works, including highway operations, regional transit, and fleet and facilities maintenance.
All of these services require funding at various levels and are accomplished through multiple resources. The following pages represent consolidated snapshots of the 2022 and 2021 budgeted revenue sources by department, by type, and/or by fund type, accompanied by tables that include three-year summaries of expenditures by function. Also included are actuals for 2020 of the same revenues and expenditures.
Additionally, each table includes a percentage change in fund balance, followed by information on the county’s fund balance trends.
And finally, discussions on revenue sources and 5 year trends, as well as the county’s long-term financial planning can be found in this section.
Consolidated Financial Schedule
Department by Funding Source
The following chart presents a summary of major Revenues, as well as Other Financing Sources, to provide an overview of the total resources budgeted by Washington County for the year 2022.
Department Sources and Uses by Major and Non-Major Funds
The following chart presents a summary of major Revenues and Expenditures, as well as Other Financing Sources/(Uses), to provide an overview of the total resources budgeted by Washington County for the year 2022, by Major and Non-Major fund type.
Three-Year Consolidated and Fund Financial Schedules
Combined Budget Statement of Revenues and Expenditures
2020 Actual and 2021-2022 Adopted Budgets by Major and Non-Major Government Fund Types All Funds (Major and Non-Major)
2020 Actual and 2021-2022 Adopted Budgets by Major and Non-Major Governmental Fund Types General Fund Group (Major)
2020 Actual and 2021-2022 Adopted Budgets by Major and Non-Major Governmental Fund Types Capital Funds & Debt Service Funds (Major)
2020 Actual and 2021-2022 Adopted Budgets by Major and Non-Major Governmental Fund Types Special Revenue Funds (Major & Non-Major)
Fund Balance
Fund Balance Trends
Washington County defines "fund balance" as the difference between assets and liabilities reported in a governmental fund. In the budget, part of fund balance may be designated and appropriated as a resource to support the fund expenditures, known as "Planned Use of Fund Balance". Fund balance may also be restricted to indicate where a portion of fund balance is not available for new spending because of legal restrictions involving parties outside the financial reporting entity, such as contractual commitments.
Unassigned Fund Balance
Fund balance amounts that are available for any public purpose. The county’s general fund is the only fund that should report a positive unassigned fund balance as the remaining balance after all other amounts have been classified. Positive unassigned fund balances available in all other funds will be moved to the General Fund (Fund 110) as part of year-end closing procedures.
Assigned Fund Balance
Fund balance amounts that have self-imposed constraints to demonstrate intent, which can be established by board action or delegated by the county board to others.
Restricted Fund Balance
Fund balance amounts that have externally imposed constraints placed on their use which are legally enforceable.
Non-Spendable Fund Balance
Fund balance amounts that cannot be converted to cash, such as inventories or prepayments, or are legally or contractually required to be maintained intact.