Everything you want to know about San Juan County government and the proposed 2014 budget can be found in 153 pages of the county preliminary budget document prepared for the county council by Auditor Milene Henley.

This document, which will be revised when the county council approves the budget after a series of public hearings over the next several weeks, can be found at sanjuanco.com/Budget2014/docs/2014Preliminary_Budget_Book_Complete.pdf.

It contains everything, that is, except the “Non-General Fund” budget, which totals $32,987,817 – more than half of the total county budget of $53,326,315. The “Non-General Fund” accounts apply to certain dedicated funds which have their own sources of revenue, including dedicated taxes, grants from various sources, inter-governmental transfers, fees and other sources. These receipts and expenditures will be included in the final budget documents.

The preliminary budget summary, which was presented to the council on Nov. 4 and 5 by Auditor Henley and County Manager Mike Thomas, shows a “General Fund” total of $20.4 million. Most of that amount comes from real estate and sales taxes, although various grants and transfers are also included in the “General Fund,” as they are in the non-general fund totals.

The preliminary budget for 2014 represents a decrease of about $1 million from the all-funds estimated 2013 total expenditures, although final 2013 expenditures won’t be available for several months. Because tax and grant receipts will vary through 2014, some supplemental and emergency appropriations may still be made by the council as the year progresses.

The preliminary budget document reviews all county departments and agencies and includes extensive documentation of departmental functions, personnel and activities. For instance, the county council projected expenditures of about $493,000 is about $24,000 less than 2013, possibly reflecting the recent charter amendments reducing the council from six members to three members.

Other functions facing cuts in budgets include both “county administration” and “general administration” categories. The auditor, assessor, sheriff, and prosecuting attorney budgets are all up.

The document also reviews county employment by fund and function, showing an expected 2014 “full-time equivalent” employment level of 217 employees, a reduction of just over eight FTEs from 2013.

The council agenda for Tuesday, Nov. 5, was filled with public hearings concerning four ordinances related to 2014 tax and budget recommendations and the 2014-2019 Six-year Transportation Improvement Plan. All matters on the agenda are subject to further consideration by the council, with a completed 2014 budget package expected to be passed by the council on Dec. 3.