OPERATIONAL OVERVIEW
FY 2026
Budget Practices and Process
The County’s budgetary practices focus on long -term financial planning to ensure that budget decisions which affect multiple years are assessed as to whether program and service levels can be sustained over those years. The budget process requires the development of organizational goals, policies, and procedures to achieve the goals; and requires the allocation of resources to accomplish the goals.
Budget Calendar
October • Budget & Finance works with County Administrator to discuss budget calendar and guidelines for budget development . November • Budget & Finance Staff update budgeting software, training documents and begin preliminary analysis of wages and benefits. • Budget instructions for the Capital Improvement Plan (CIP) budget are released to County departments and outside agencies. December • Budget instructions for the Operating budget are released to County departments and outside agencies. • CIP budget requests are due. Budget & Finance staff review budgets for accuracy and completeness. • Operating budget training is provided to new users. January • CIP committee meets to review CIP budget requests. • Operating budget requests are due. Budget & Finance staff review budgets for accuracy and completeness. • Budget & Finance completes Debt Affordability analysis for future bond issuance. February • Individual department/agency budget presentations to the County Commissioners begin. • Salary committee meets to review personnel requests and make recommendations. • Initial CIP and Operating budget requests are presented to the Commissioners. March • The County Administrator and Budget & Finance develop a balanced draft budget and present to the Commissioners. • Individual department/agency budget presentations to the Commissioners continue. April • Individual department/agency budget presentations to the Commissioner continue. • Commissioners provide feedback on the draft budget. A final draft budget is presented and the Commissioners provide consensus to send the final draft budget to Public Hearing. May
• Commissioners hold a Public Hearing to receive citizen input on proposed rate changes. • Commissioners hold a Public Hearing to receive citizen input on proposed budget. May/June • Commissioners vote to adopt budget. • Operating and Capital Improvement Plan budgets are adopted. July • New fiscal year begins. • Operating and CIP budget books are published.
2026 Budget Document
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