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10 
Governmental Function Expenses 
The general government, public safety, and transportation functions account for most of the total governmental 
activities expense (84%).  On a percentage basis, public safety generates the smallest amount of program revenues 
with $94,975,357 of costs paid for with taxpayer dollars.  The graph below illustrates the cost and revenue 
generated by each of the County’s functional programs.  To the extent cost exceeds program revenue, the 
governmental function draws from the general revenues of the County (such as property tax and sales tax) rather 
than being self‐supporting through fees or charges.  In other words, the financial burden for these functions is 
placed on the County’s taxpayers. 
0
20,000,000
40,000,000
60,000,000
80,000,000
100,000,000
120,000,000
General govnmt
Public safety
Physical environ
Transportation
Economic environ
Human services
Culture & rec
Court related
Interest on LT debt
Functional Expenses ‐ Governmental Activities
Tota l Cos t of
Program
Tota l Program
Revenue
Business‐type Activities 
Business‐type activities increased the County’s net assets by $4,551,344 for the fiscal year 2011 as compared to an 
increase of $11,048,924 for fiscal year 2010.  Revenues in the Solid Waste Fund and Inspections Fund experienced 
an increase in charges for services of 7% and 5%, respectively, while the Ambulance Fund and the Civic Center 
Fund experienced a decrease in charges for services of 17% and 12%, respectively.  These changes in the charges 
for services were accompanied by decreases of operation expenses in all business funds. 
The Solid Waste Fund received a cash infusion from the Local Option Sales Tax Fund to utilize for the former 
Saufley Landfill Beautification project, thereby increasing the net assets of the Solid Waste fund by $2.6 million.  
Other key elements of revenue and expense changes between the years can be explained as follows: 
The Solid Waste Fund incurred closure costs of almost $1 million, which overall increased their operating 
expenses.  Landfill mining techniques that were initiated several years ago have increased capacity and 
life of the landfill.