The annual budget process is virtually a year-round process as shown in the Budget Process Overview graphic below (click on graphic to enlarge). For additional detail, see the Budget Timetable.

Forecast (December/January)

The Office of Management & Budget (OMB) analyzes three years of budget information to produce a financial forecast. The recently completed prior year actuals of revenues and expenditures are compared to the estimated amounts. The current year budget takes the actual expenditures to date and projects the remaining months left in the fiscal year. The coming budget year is forecasted based on past history and future trends using various forecasting tools. The forecast also includes several out years to determine the long-term impact of budget decisions. The financial forecast is a planning tool that helps develop the budget guidelines for the coming year’s budget process.

Targets/Budget Guidelines (February)

The targets or budget guidelines are developed by County Administration based on the financial forecast. These are communicated to the County’s departments and agencies for use during their budget development. At this time all instructions and resources for preparing budget requests are also distributed.

Budget Submissions (March)

The County’s departments and agencies submit their completed budget submissions at this time except for the Constitutional Officers which have a due date of May 1st. The budget submissions are analyzed by OMB staff in preparation for budget worksessions with the Board.

Budget Worksessions (April/May/June)

During this time various budget worksessions are held with the Board to obtain feedback necessary to develop the Tentative Budget such as millage rate policy, proposed program enhancements or reductions, and revenue adjustments.

Proposed Budget (July)

The Proposed Budget is prepared by the County Administrator based on direction acquired from the various budget worksessions with the Board and priorities in the County’s Strategic Plan. The Proposed Budget document presents a balanced budget for the coming year.

1st & 2nd Public Hearings (August/September)

Once the Proposed Budget is distributed, additional budget worksessions with the Board may be held to provide further guidance to the County Administrator. All changes to the Proposed Budget are now finalized and announced at each of the public hearings. The public hearings represent an opportunity for citizens to provide input to the Board regarding the budget process. At the first public hearing the Board approves the tentative millages and budgets. At the second public hearing the Board approves the adopted millages and budgets.

Adopted Budget (October)

In October the new fiscal year begins based on the Adopted Budget and the annual budget process ends.