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County
Budget Process
The County is required by State law to adopt a balanced budget by
August 30 of each year, although the Board of Supervisors may, by
resolution, extend the date on a permanent basis or for a limited period,
to October 2. The County’s
budget process involves a number of steps.
First, upon release of the Governor’s proposed budget in
January, the
County
Administrator
prepares a preliminary forecast of the County’s budget based on current
year expenditures, the assumptions and projections contained in the
Governor’s proposed budget and other projected revenue trends.
Second, the
County
Administrator
develops and presents a proposed budget (the “Proposed Budget”) to the
Board of Supervisors. Absent
the adoption of a Final Budget by June 30, the Proposed Budget is passed
into the new Fiscal Year as the spending authority until a Final Budget is
adopted.
Third, the
County
Administrator
prepares a Preliminary/Recommended Budget (the “Recommended Budget”)
that is presented to the Board of Supervisors.
Between January and the time the State adopts its own budget,
(which is legally due no later than June 15), representatives of the
County
Administrator
monitor, review and analyze the State budget and all adjustments made by
the State legislature. Upon
adoption of the final State budget, the
County
Administrator
recommends revisions to the Proposed Budget or, dependent on timing, the
Recommended Budget to align County expenditures with approved State
revenue.
Fourth, after conducting public hearings and deliberating the
details of the budget, the Board of Supervisors adopts the County’s
Final Budget (the “Adopted Budget”) by August 30, or by October 2 if
the Board of Supervisors has adopted a resolution to extend the deadline.
In order to
ensure that the budget remains in balance throughout the Fiscal Year, the
County
Administrator
monitors actual expenditures and revenue receipts each month and
adjustments may be made (the “Adjusted Budget”) so that there is no
net impact to the Adopted Budget. In
the event of a projected year-end deficit, steps are taken, in accordance
with the State Constitution, to reduce expenditures.
On a quarterly basis, the
County
Administrator
’s staff prepares a report that details the activity within each budget
category and provides summary information on the status of the budget.
Actions that are necessary to ensure a healthy budget status at the
end of the fiscal year are recommended in the quarterly budget status
reports. Other items which
have major fiscal impacts are also reviewed quarterly.
The County’s ability to increase its revenues is limited by State
laws that prohibit the imposition of fees to raise general revenue, except
to recover the cost of regulation or provision of services.
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