Budget Preparation

The Audit Finance Department initiates, guides and oversees the budgeting process. The process begins in May, when Audit Finance sends budget preparation instructions to all departments. The budget instructions include guidance for updating the department's budget request for the next year, utilizing our budgeting software.

In June, the proposed departmental budgets are returned to Audit Finance for review, compilation and distribution to the Board of County Commissioners.

On June 15, the County Clerk prepares the assessed property value estimates and related budget data for each taxing entity. This Budget Information Sheet is provided to the Audit Finance Department for the estimated calculation of a County Mill Levy for budgeting purposes. Throughout July, the County Commissioners meet with each Department Head, Elected Official and program administrator to review their budget request. The working budget, which is a compilation of department budget requests, is presented to the Board of County Commissioners.

Prior to July 20, a public hearing date is set (must be August 20 - September 20) and the intent to exceed the revenue neutral rate is published along with the working budget. After the publication, the County cannot adopt a budget that exceeds the published budget amount. Throughout August and September, the Board of County Commissioners will make revisions to the proposed budget. No budget decisions are final until after Commissioners have held the Public Hearing and received input from the public. The final budget must be approved by the Board of County Commissioners and certified on or before October 1.

The certified budget is available online.