OPERATIONAL OVERVIEW
FY 2026
comprehensive approach to planning and impacts all facets of County operations. The County Administrator, the Chief Financial Officer, the Director of Planning and Zoning, the Director of Public Works, and the Director of Engineering comprise the Capital Improvement Program Committee. From the time the CIP’s initial annual review begins in October through its adoption in May of each fiscal year, there is constant interaction between departments, the CIP committee, and the elected officials. This effort is characterized by cooperation and reflects a common goal of ensuring that the CIP meets the objectives of the County and remains affordable and achievable. The CIP is reviewed in conjunction with the annual debt affordability analysis with revenue projections inclusive of rate analysis to determine funding availability. A financial analysis of funding sources and project costs is conducted for all proposed capital improvement projects. It is the CIP committee’s responsibility to review all requests that County departments and agencies submit. All projects are ranked based on established criteria for priority ranking. Considering current and future needs, as developed in the 10-year capital plan, available funding sources, and the results of the priority ranking process, the committee determines which capital projects best meet established criteria for the current fiscal year Capital Improvement Budget and the nine-year forecast. Operating impacts of current and proposed capital projects are also taken into consideration by staff when developing their Capital Improvement Budget. Operating Budgets represent existing service levels and two years of prior historical information. Departments and Agencies request funding for the upcoming fiscal year. Any increase in program and services require justification, as do all capital outlay requests. These requests are summarized with projected funding shortfalls or overruns.
Review/Modification Phase:
The County Administrator and Chief Financial Officer presents the Operating and Capital Improvement Budgets to the County Commissioners. Preliminary recommendations are reviewed to ensure that preliminary budgets address the County’s goals and fiscal manag ement policies. The County Administrator and the Chief Financial Officer work with the Commissioners on the proposed budget documents for adoption.
Budget Communication and Public Involvement :
The County understands the need for public involvement in the budget process. The use of social media helps reach a diverse audience. Citizens are also encouraged to participate in citizens’ comments during the budget season to provide feedback on the proposed budget. Finally, a budget hearing is held each year, and a Citizens Guide is provided to give a brief overview of the proposed budget. The FY26 guide can be viewed by clicking the image to the right ->
2026 Budget Document
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