Operating Budget

The annual Operating Budget serves as the comprehensive plan by which Douglas County’s operating programs are funded for a single fiscal year. The Operating Budget includes descriptions of programs, budgeted expenditures by function, and estimated revenue sources as well as related program data and information on the fiscal management of the County.

The annual budget calendar for the next operating budget cycle traditionally begins in February or March of each year in consultation with the Board of County Commissioners (BOCC) and the County Administrator. The calendar is designed to allow sufficient time for preparation of budget requests, public comment, staff review, BOCC consideration, and meet publication and submission deadlines as required by Kansas statute.

Organized By Funds

General Fund

The principle operating fund for the County Government. It is used to account for all financial resources except those required by law, County policy, and generally accepted accounting principles to be accounted for in another fund. Ad valorem tax is the largest source of revenue for the General Fund, followed by the County’s portion of the 1% County Sales Tax and Motor Vehicle Tax.

Special Revenue Funds

These funds are supported by either a user fee or have a tax for a specific purpose including: Road & Bridge, Employee Benefits, Special Liability, Special Parks & Recreation, Special Alcohol Programs, Special Building, Emergency Telephone Service (E911), Youth Services, Ambulance, Motor Vehicle Operations, Bond & Interest, and 1% Local County Sales Tax.

Capital and Reserve Funds

These funds, which are included within the General Fund, support the acquisition or construction of major capital needs for the county. They are usually supported by fund transfers and interest earned on fund balances.

Special Revenue Funds (Not Budgeted)

These are fund for a specific purpose usually supported by a specific revenue source which are not required to be budgeted under state guidelines including: Workers Compensation, Register of Deeds Technology, and Ambulance Capital Reserve. For information or questions regarding these funds please contact the Budget and Finance Office.