Expenditures
Each department incurs a variety of costs, dependent on their daily operations, categorized by the following expense types:
- Personnel accounts for staffing costs.
- Fringe Benefits are costs paid to provide employee benefits (e.g., health insurance).
- Materials includes the cost of materials used in County operations (e.g., asphalt for road paving)
- Supplies includes the cost of supplies used to execute County operations (e.g., print supplies).
- Fixed Asset Cost includes the price of long-term, tangible resources (e.g., vehicles, machinery, computer hardware).
- Repair and Maintenance costs are associated with the upkeep of County assets (e.g. building repair, computer maintenance).
- Services includes the cost of services procured by County (e.g., contractors, utilities).
- Contributed Services reflect the value of services that would otherwise require external payment.
- Debt Service reflects scheduled payments for long-term debt, new leases, and subscription-based information technology arrangements (e.g., rating agencies expenses, bond interest).
- Expenditure Recovery includes expenditures for self-supporting programs that are reimbursed by use/purchase of those services provided by the program.
- Operating Transfers reflects the movement of money between funds.
- Contingency reflects fund balance enhancement.