Operating Budget

General Fund

The General Fund is the portion of the budget where general tax revenues, such as property and income taxes, are collected, and where general expenditures such as the County’s cost for education, police, snow removal and libraries are made.

Restricted Funds

Restricted Funds are legally restricted for spending on special purposes such as providing water and sewer, fire, and trash collection services.

Fire and Rescue Tax Fund

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Water and Sewer Operating Fund

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Environmental Services Fund

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Watershed Protection and Restoration

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Recreation & Parks Fund

This restricted fund allows the County to provide access to parks and recreational programs primarily funded by fees collected from users.


Forest Conservation Fund

This restricted fund allows the County to provide forest mitigation and reforestation inspections in compliance with local and state requirements and revenues from developers are used to cover expenses.


Community Renewal Program Fund

This restricted fund was created to provide affordable housing opportunities for residents of all income levels. Funding primarily comes from 12.5% of the local transfer tax collections.


Agricultural Preservation Fund

This restricted fund supports the Agricultural Land Preservation and Promotion Program, which is designed to preserve the open character and agricultural use of land in the County. Funding mainly comes from 25% of the local transfer tax collections.


Speed Enforcement Fund

This restricted fund allows the County to implement a speed enforcement program to increase public safety on county roadways. Revenues are derived from fines paid by motor vehicle operators exceeding the posted speed limits. Funds more than those needed to operate the program can be used for other public safety uses in the capital and operating budget.


Shared Septic Fund

This restricted fund pays for the operation and maintenance of small private shared septic systems located in the western part of the County. The systems are installed by developers but maintained by the County. Households pay for the operation and maintenance costs.


Internal Service Funds

These restricted funds are used to account for goods and services furnished by certain County agencies to other County agencies primarily on a cost reimbursement basis. Includes the Employee Benefits, Ri