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Financial Structure, Policies, and Process

Department to Fund Relationship

Departments are grouped by function, then tied to the fund that pays for the service.

This page shows how departments, constitutional officers, activities, transfers, and major operating funds connect inside the County budget. For how property tax revenue specifically breaks down by department, see Summary of Property Tax Allocations.

General Fund

Primary operating fund for countywide services, constitutional offices, and programs not accounted for in a special revenue fund.

Sheriff Fund

Accounts for the Sheriff’s Office and other public safety costs historically shown in the Fine & Forfeiture Fund.

Special Revenue Funds

Track restricted resources such as transportation, tourist development, solid waste, mosquito control, and grant-supported programs.

Capital Projects

Separates major infrastructure, facility, technology, and equipment investments from regular operating costs.

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General Fund activity groups.

The General Fund supports many County departments. Those departments are reported by activity type so readers can see how services roll into broad financial categories.

Dedicated funds follow the same activity structure.

Some services are separated from the General Fund, but they still connect to a public activity, the departments or programs delivering the service, and the fund where the budget is recorded.

Public Safety Sheriff Fund Path
Sheriff Fund
Transportation Transportation Fund Path
Transportation Fund
Physical Environment and Community Services Special Revenue and Enterprise Paths
Special Revenue and Enterprise Funds
Capital and Financing Capital Project and Debt Paths
Capital Projects and Debt Service Funds