Audit Finance: Budget Preparation

The Audit-Finance Department initiates, guides, and oversees the budgeting process. The process begins in early April when Audit-Finance sends budget preparation materials to all department heads. The budget packets include expenditure totals from the previous year, the approved budget for the current year, first quarter payroll information, and other forms and instructions for preparing the budgets for the next year.

At the beginning of June, the proposed departmental budgets are returned to Audit-Finance for compilation and distribution to the Board of County Commissioners. During the last two weeks of  June, the Commissioners meets with all of the Department Heads and program administrators to review their budget requests. Also at the end of June, the Clerk’s office runs the real estate and personal property abstracts and gives this information to the Financial Administrator to calculate the levy needed by the County to generate enough revenue to fund the proposed budget. After calculation of the levy, the proposed budget is presented to the Board of County Commissioners. 

In late July, a public hearing date is set for August and the budget is published. After publication, the County is not allowed to adopt a budget that exceeds the published budget. After the August hearing and any changes by the Board of County Commissioners, the budget is certified on or before August 25th.

The certified budget is available online.