2006/2007 Budget Summary
Note: All files are in PDF format and many of the sections use "bookmarks" for navigation to specific subsections.
Memorandum from the County Administrator to the Board of Commissioners summarizing the proposed 2006/07 budgets, County Guiding Principles, Board Priorities, department business plans and performance measures.
The resolution addressing the proposed 2006 budget, position modifications and related financial and general policies.
IV BUDGET PREPARATION, POLICY AND ISSUES
Explains in detail the many factors taken into consideration in the preparation of the 2006/07 budget.
A. Introduction
B. Budget Process Overview
C. Budget Reduction Principles
D. Business Improvement Process
E. The 2006/2007 Integrated Planning Process
F. County Vision and Guiding Principles
H. Community Impact Plans
I. Major Influences on the Fiscal Environment of the County
J. Specific Budget Modification Recommendations
K. Infrastructure Plan
L. Outside Agencies
Presents an overview of Washtenaw County’s government, demographic and economic status.
A. Introduction
B. Economic and Financial Information
C. Financial Trends Monitoring System
D. Revenue Indicators
E. Expenditure Indicators
F. Operating Position Indicators
G. Debt Structure Indicators
H. Unfunded Liability Indicators
I. Capital Plant Indicators
J. Community Needs & Resources Indicators
Provides a comprehensive picture of Washtenaw County’s 2006 and 2007 recommended budgets and summaries of the changes within the General Fund and other County funds.
A. Introduction
B. 2006/07 Summary of Governmental Funds
C. Governmental Funds Budget Pie Charts
D. 2006 Summary of Governmental Funds
E. Governmental Funds Expenditure Summary
F. Changes in Fund Balance
G. General Fund Budget Summary
H. General Fund Budget Pie Charts
I. General Fund Revenues
J. General Fund Expenditures and Appropriations
K. General Fund Appropriations
L. General Fund Appropriations Pie Charts
M. Five Year Budget Forecast
N. General Fund Financial Condition
O. General Fund Cash Forecast
P. History of Authorized Positions
Provides a comprehensive overview of the major Washtenaw County revenues.
A. Introduction
B. Analysis of Major Revenues
C. Major General Fund Revenues
Property Tax
Clerk/Register of Deeds Generated Revenue
State Revenue
Interest Earnings
Court Generated Revenue
Sheriff Generated Revenue
Drain Generated Revenue
D. Major Revenues – Other Funds
Friend of the Court Revenue
Health Revenue
Social Services Revenue
Culture and Recreation Revenue
Building Services Revenue
Delinquent Tax Reserves Fund
Provides information by Community of Interest including mandated and discretionary services, community partnerships, strategic plans, goals and financials for 2006/07.
A. Introduction
B. Public Safety & Justice
C. Emergency Preparedness & Response
D. Planning & Environment
E. Housing & Homelessness
F. Health
G. Children’s Well-Being
H. Civic Infrastructure
I. Support Services
IX DEPARTMENTAL SUMMARIES (enitre summary - 1.2MB)
Provides data (goals, programs, processes, operating budgets, positions, etc.) for each of the County’s operating departments
Budget and Positions by Department
Community Support & Treatment Services
Employment Training & Community Services
X CAPITAL IMPROVEMENT / DEBT SERVICES
A. Introduction
B. Infrastructure Allocation
C. Washtenaw County Space Plan
D. 1/8th Mill Allocation – Planning & Budgeting
E. 2006 and 2007 1/8th Mill Allocation Plan Detail
G. Technology and Capital Equipment Discussion
H. Five Year Technology Capital Plan
I. Fleet Services Discussion
J. 2006/07 Vehicle Purchases
K. Debt Services Discussion
L. Analysis of Debt and Source of Funding
M. Schedule of Indebtedness
N. Summary of Debt Service Requirements
O. Sources of Funding
P. Computation of Legal Debt Margin
A. County Administration
B. Corporation Counsel
C. Facilities Management
D. Budget
E. Finance
F. Human Resources
G. Information Technology
H. Risk Management
XII APPENDIX
A. Summary of Accounting Policies
B. Fringe Benefits Summary
C. Retirement System
D. Washtenaw County Profile
E. Glossary
F. Index
