The purpose of this report on financial processes is to provide a broad background of conditions, concepts, and ideas related to sound principles of good financial practice to the Wayne County Charter Commission to enable it to develop a sound, flexible and forward looking financial management program for Wayne County government for at least the next 10 years. There may be no greater responsibility placed upon public officials than the fiduciary burden of being able, effective stewards of the public resources entrusted to their use for the provision of services which are the unique province of the public trust of elected representatives. Over the last 20 years, public officials have been privileged to participate in the management of the fastest growing component of our national economy. It is the purpose of this overview to set forth a scenario of what might be the prospect for the 1980s regarding the availability of public funds and how the public officials in Wayne County government might fulfill their fiduciary responsibilities as they are affected by these economic, political, and legal directions.