Budget Structure

Budgeting is the process by which government allocates resources. The optimal allocation of resources is at the heart of government financial management. Churchill County budgets appropriations to carry out specific program and service objectives on an annual basis. Churchill County's total budget is comprised of the following fund types: Governmental and Proprietary. These fund types are further categorized and appropriated by functional areas, which are briefly defined below and further defined within this document.

• General Government – The General Government function includes the core operating departments of Churchill County, such as the County Commission and Manager, Comptroller, Clerk-Treasurer, Assessor, Personnel, District Attorney, etc.
• Judicial – The County Judicial function includes the Sheriff's Office, Fire Department, Juvenile Probation and Emergency Management Operations.
• Roads & Streets – Road and Street functions comprise the County Road Department. They are responsible for the repair and maintenance of County maintained roads.
• Sanitation – Sanitation includes garbage disposal and animal control services of the County.
• Health – The Health function provides for the public health officer and the operations of the County cemetery.
• Culture and Recreation – The Culture and Recreation in the general fund is responsible for the functioning of the Museum.
• Debt – The County issues short-term debt to fund the capital outlay items in the general fund. Debt service funds are used to account for the payment of principal and interest on outstanding debt and debt service reserve requirements. Debt Service is incorporated in the Debt Management policy.