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GENERAL PURPOSE REVENUE
General Purpose Revenue (GPR) provides what is referred to as discretionary funding or Net County Cost (NCC). Departments receive NCC allocations, approved by the Board, for programs and activities which are not funded by specific, dedicated revenue streams.
While GPR does not have the specific limitations associated with the dedicated and non-discretionary revenue sources, the County uses GPR to meet its mandated services requirements that are not fulfilled by the state and federal governments such as match requirements for Community Services programs and operational expenses of the Public Protection and General Government Services departments. Mandated services account for 89% of NCC, with the remaining 11% allocated to non-mandated services.
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Property taxes are the largest and most important source of GPR. As of November 2022, property taxes accounted for almost 94% of all GPR. Of particular note, Orange County receives the lowest property tax revenue allocation share (5%) of all 58 counties in California.