2015 ANNUAL BUDGET Kent County, Michigan Daryl J. Delabbio County Administrator/Controller Stephen W. Duarte Fiscal Services Director The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to Kent County, Michigan for its annual budget for the fiscal year beginning January 1, 2014. 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. This award is valid for a period of one year only. The current budget continues to conform to program requirements, and will be submitted to the GFOA to determine its eligibility for another award. Table of Contents Table of Contents Readers’ Guide Readers’ Guide ......................................................................................................................................... 9 County Profile ........................................................................................................................................... 10 Organizational Structure .......................................................................................................................... 19 Budget Process ......................................................................................................................................... 20 Basis for Budgeting .................................................................................................................................. 22 Summary of County Policies .................................................................................................................... 23 Measurement Focus and Basis of Accounting ....................................................................................... 27 Budget Overview Introduction .............................................................................................................................................. 29 Budget Message from the County Administrator/Controller ................................................................ 30 Significant Priorities and Issues ............................................................................................................... 42 Strategic Planning and Budgeting ............................................................................................................ 48 All Funds Summary: All Funds Budget Summary by Fund Type and Component Unit .................................................... 50 All Funds History of Fund Balances ................................................................................................... 51 All Funds Budget History by Functional Area.................................................................................... 52 All Funds Budget History by Category .............................................................................................. 53 All Funds Personnel History by Functional Area .............................................................................. 54 Fund Summaries Introduction .............................................................................................................................................. 55 Description of Funds ................................................................................................................................. 56 General Fund Summary: Statement of Uses of Financial Resources ........................................................................................ 59 Fund Statement ................................................................................................................................. 62 Summary by Functional Area ............................................................................................................. 63 Summary by Category ....................................................................................................................... 64 History of Revenues by Category ...................................................................................................... 65 Special Revenue Funds Summary: Statement of Uses of Financial Resources ........................................................................................ 67 Fire Prevention Fund ......................................................................................................................... 70 Friend of the Court ............................................................................................................................ 71 Health Fund ....................................................................................................................................... 72 Lodging Excise Tax Fund .................................................................................................................... 73 Correction & Detention Facilities Fund ........................................................................................... 74 Table of Contents Senior Millage Fund .......................................................................................................................... 75 Register of Deed Automation Fund ................................................................................................. 76 Drug Law Enforcement Fund ............................................................................................................ 77 Dispatch Collection Fund................................................................................................................. 78 Community Development Fund ...................................................................................................... 79 Child Care Fund ................................................................................................................................ 80 Department of Human Services Child Care Fund .......................................................................... 81 Shelter Plus Care Fund....................................................................................................................... 82 Social Welfare Fund .......................................................................................................................... 83 Veterans’ Trust Fund ......................................................................................................................... 84 Veterans’ Millage Fund...................................................................................................................... 85 Special Projects Calendar Year Funds ............................................................................................ 86 Special Projects Fiscal Year Funds .................................................................................................. 87 Debt Service Funds Summary: Statement of Uses of Financial Resources ...................................................................................... 88 Debt Service Fund ............................................................................................................................. 89 Building Authority Debt Service Fund ............................................................................................. 90 Capital Project Funds Summary: Statement of Uses of Financial Resources ...................................................................................... 91 Building Authority Construction Fund ............................................................................................. 92 Bond Capital Improvement Fund ..................................................................................................... 93 Capital Improvement Fund ............................................................................................................... 94 Internal Service Fund Summary: Statement of Uses of Financial Resources ....................................................................................... 95 Risk Management and Benefits Fund .............................................................................................. 96 Office Equipment Fund ...................................................................................................................... 97 Component Unit Fund Summary: Statement of Uses of Financial Resources ...................................................................................... 98 Housing Commission Fund ............................................................................................................... 99 Proprietary Funds Summary: Statement of Uses of Financial Resources ..................................................................................... 100 Aeronautics Fund ............................................................................................................................. 101 Delinquent Tax Revolving Fund ....................................................................................................... 102 Public Works Fund............................................................................................................................. 103 Department Summaries Introduction .............................................................................................................................................. 105 Community & Economic Development Functional Area at a Glance ................................................... 106 Community Development ................................................................................................................