2018 Budget Inquiries Regarding the 2018 Budget Or Requests for Copies Should Be Directed To
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Chester County, Pennsylvania 2018 Budget Inquiries regarding the 2018 Budget or requests for copies should be directed to: COUNTY OF CHESTER FINANCE DEPARTMENT 313 W. MARKET STREET, SUITE 6902 P.O. BOX 2748 WEST CHESTER, PENNSYLVANIA 19380-0991 Phone: (610) 344 - 6190 Fax: (610) 344 - 5998 Web Page: http://www.chesco.org The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to the County of Chester, Pennsylva- nia for its annual budget for the fiscal year beginning January 1, 2017. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communications device. The award is valid for a period of one year only. We believe our current budget continues to conform to program requirements and we are submitting it to GFOA to determine its eligibil- ity for another award. QUICK REFERENCE GUIDE The following guide should assist the reader with answering some of the common questions concerning the 2018 County of Chester budget. To answer these questions... Refer to... Page... Why is the budget adopted by Fund? A Reader’s Guide to the Budget 14 What are the major issues and initiatives for the 2018 budget? Letter of Transmittal viii How will the real estate tax affect me as a homeowner? Real Estate Tax Facts 328 What is the budget development process? Budget Process 50 What is the basis of budgeting? Budget Process 51 What are the County’s major revenue sources for 2018? Consolidated Revenues 8 Operating Budget Analysis 18 What are the County’s major expenditures for 2018? Consolidating Expenditures 10 Operating Budget Analysis 27 Does the County have adopted financial policies? Working Capital Reserve Policy 53 Investment Policy 55 Revenue Policy 57 Balanced Operating Policy 59 Fund Balance Policy 61 Capital Budget Policy 63 Debt Management Policy 68 What is the County’s outstanding debt? Total Debt Outstanding 250 What capital projects are planned? Capital Investment Program 253 Who are the major taxpayers in Chester County? Principal Taxpayers 331 How many authorized employees does the County have? Full-Time Authorized Positions 36 Part-Time Authorized Positions 38 What is the population of Chester County? About Chester County 334 Is there a glossary defining accounting and budgeting terms? Glossary of Terms 342 Where can I see the net cost of departments to the County? Use of Tax Dollars by Function 6 Where can I learn about the County’s Managing for Results Managing for Results 40 initiative? What are the Commissioners’ Strategic Plan Priorities? Commissioners’ Priorities & Goals 43 How do the County departments’ activities align to the Alignment Table 49 Commissioners’ Strategic Priorities? County of Chester, Pennsylvania i 2018 Budget TABLE OF CONTENTS Page COUNTY OF CHESTER ORGANIZATIONAL CHART ---------------------------------------- vi LETTER OF TRANSMITTAL ------------------------------------------------------------------------ viii OVERVIEW BY FUND Operating Budget --------------------------------------------------------------------------------------------- 1 Consolidated Budget by Fund -------------------------------------------------------------------------------- 4 Operating Budget Summary --------------------------------------------------------------------------------- 5 Use of Tax Dollars by Function ----------------------------------------------------------------------------- 6 Consolidated Revenues --------------------------------------------------------------------------------------- 8 Consolidated Expenditures -------------------------------------------------------------------------------- 10 Consolidated Revenues and Expenditures Summary -------------------------------------------------- 12 Fund Summary / Revenues and Expenditures ----------------------------------------------------------- 13 A Reader’s Guide to the Budget --------------------------------------------------------------------------- 14 Fund Structure ----------------------------------------------------------------------------------------------- 16 Operating Budget Analysis -------------------------------------------------------------------------------- 18 Full-Time Authorized Positions by Department -------------------------------------------------------- 36 Part-Time Authorized Full-Time Equivalents by Department ---------------------------------------- 38 Managing for Results --------------------------------------------------------------------------------------- 40 Budget Process ---------------------------------------------------------------------------------------------- 50 Financial Policies ------------------------------------------------------------------------------------------- 53 GENERAL FUND ----------------------------------------------------------------------------------------- 83 Commissioners ----------------------------------------------------------------------------------------------- 84 Finance ------------------------------------------------------------------------------------------------------- 87 Human Resources ------------------------------------------------------------------------------------------- 90 Procurement and General Services ----------------------------------------------------------------------- 95 Public Information ------------------------------------------------------------------------------------------ 97 Voter Services ----------------------------------------------------------------------------------------------- 99 Assessment / Tax Claim ----------------------------------------------------------------------------------- 102 Treasurer ---------------------------------------------------------------------------------------------------- 106 Controller --------------------------------------------------------------------------------------------------- 108 Solicitor ----------------------------------------------------------------------------------------------------- 112 Public Defender -------------------------------------------------------------------------------------------- 114 Recorder of Deeds ----------------------------------------------------------------------------------------- 116 Facilities Management ------------------------------------------------------------------------------------ 118 Planning ----------------------------------------------------------------------------------------------------- 122 Water Resources Authority ------------------------------------------------------------------------------- 127 Open Space Preservation ---------------------------------------------------------------------------------- 131 Computing and Information Services ------------------------------------------------------------------- 134 Archives and Records Services -------------------------------------------------------------------------- 138 Veterans’ Affairs -------------------------------------------------------------------------------------------- 141 Court Administration -------------------------------------------------------------------------------------- 143 Court Reporters --------------------------------------------------------------------------------------------- 146 District Justices --------------------------------------------------------------------------------------------- 148 Law Library ------------------------------------------------------------------------------------------------- 151 Clerk of Courts --------------------------------------------------------------------------------------------- 153 Constables --------------------------------------------------------------------------------------------------- 155 Coroner ------------------------------------------------------------------------------------------------------ 156 District Attorney -------------------------------------------------------------------------------------------- 159 Prothonotary ------------------------------------------------------------------------------------------------ 162 Register of Wills/Clerk of the Orphans’ Court --------------------------------------------------------- 165 County of Chester, Pennsylvania ii 2018 Budget TABLE OF CONTENTS (CONTINUED) GENERAL FUND (CONTINUED) Page Sheriff ------------------------------------------------------------------------------------------------------- 168 Prison -------------------------------------------------------------------------------------------------------- 172 Adult Probation, Parole and Pretrial Services ---------------------------------------------------------- 175 Juvenile Probation ----------------------------------------------------------------------------------------- 179 Emergency Services --------------------------------------------------------------------------------------- 182 Public Health ----------------------------------------------------------------------------------------------- 188 Conservation District -------------------------------------------------------------------------------------- 193 Non-Departmental ----------------------------------------------------------------------------------------- 196 Other Financing Uses -------------------------------------------------------------------------------------- 197 SPECIAL REVENUE FUNDS ------------------------------------------------------------------------- 199 Domestic Relations Fund --------------------------------------------------------------------------------- 200 Bridge Program (Liquid Fuels