Barnstable County, Massachusetts, encompassing Cape Cod, operates under a County Charter adopted in 1988. This charter establishes the organizational structure and financial governance of the county. The county’s finances are primarily managed by the Assembly of Delegates and the County Administrator, guided by a complex budget process. The Assembly of Delegates, the legislative branch, holds the ultimate authority over the county budget. Each of the fifteen towns on Cape Cod elects one delegate, giving each town equal representation regardless of population. The Assembly reviews, amends, and approves the annual operating budget, as well as capital project funding. They also have the power to approve supplemental appropriations during the fiscal year. The County Administrator, appointed by the Assembly, serves as the chief executive officer, overseeing the day-to-day operations and financial management. The Administrator works with department heads to develop the proposed budget, manage expenditures within approved allocations, and ensures compliance with all applicable laws and regulations. The annual budget process typically begins in the fall, with departments preparing their budget requests. These requests are compiled by the County Administrator, who then submits a proposed budget to the Assembly in the spring. The Assembly then conducts hearings, allowing public input and departmental presentations, before deliberating and voting on the final budget. Barnstable County’s revenue streams are diverse. Property taxes are a significant source of funding, albeit indirect. The county does not directly levy property taxes; instead, it receives assessments from each town based on their share of the county’s total assessed valuation. These assessments are factored into each town’s individual property tax rates. Other revenue sources include state and federal grants, fees for services, and investment income. Expenditures cover a broad range of services, including human services, public health, environmental protection, emergency management, and infrastructure projects. Human services represent a significant portion of the budget, addressing issues such as substance abuse, homelessness, and elder services. Public health initiatives focus on preventing disease and promoting wellness. Environmental protection efforts are geared toward preserving the Cape’s fragile ecosystems, including its coastal waters and natural resources. Emergency management coordinates disaster preparedness and response. Infrastructure projects encompass maintaining county roads, bridges, and facilities. Fiscal responsibility and transparency are paramount in Barnstable County’s financial management. The county undergoes regular audits to ensure compliance with accounting standards and legal requirements. Financial documents, including budgets, audit reports, and expenditure data, are generally available to the public, promoting accountability and informed decision-making. The county also utilizes a long-term financial planning model to project future revenues and expenditures, enabling proactive management of financial resources and ensuring the long-term sustainability of county services. The consistent balancing act of providing crucial services while managing resources responsibly remains a central challenge for Barnstable County’s financial leadership.