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It is the policy of the Board of County Commissioners (BOCC) to promote efficiency and effectiveness in the management and operation of County programs and the utilization of available financial resources by the adoption of a balanced annual operating budget for the fiscal year. It is the responsibility of all elected officials, agency directors, department directors, governing boards, and employees to exercise good stewardship in the management of public funds and resources according to applicable statutes, BOCC policies, County procedures, and approved budgets.

Responsibilities:

The BOCC shall plan for the orderly operation of the County by the adoption of a balanced annual operating budget of anticipated revenues and proposed expenditures for the fiscal year. The proposed expenditures are presented in broad categories (personal services, contractual services, commodities, etc.) and, upon adoption of the budget, become appropriations of monies for that stated purpose. Use of funds shall be as appropriated unless transfers, amendments, or revisions are approved.
The County Manager is responsible for recommending a prudent, balanced annual operating budget to the BOCC for adoption.
The Director of Budget and Financial Planning is responsible for:

  • drafting and monitoring the budget calendar.
  • coordinating agency and department budget requests.
  • coordinating and evaluating revenue estimations, expenditure estimations, and financial impacts of budget requests.
  • ensuring compliance with applicable budgetary statutes.
  • providing the BOCC with the information necessary to make resource allocation decisions.
  • administering policies and procedures regarding the annual operating budget.

The Director of Treasury and Financial Management and the Director of Budget and Financial Planning are responsible for preparing periodic financial reports that monitor actual financial results as compared to the annual operating budget.

Elected officials, governing boards, agency directors, and department directors are responsible for:

  • anticipating and providing input on annual budgetary needs, including revenue and expenditure estimates.
  • explaining and justifying annual budget requests.
  • complying with the budget calendar and budgetary policies and procedures.

Resolution No. 122-02
Revision Number: 015-14
Date of Last Review: Adopted 12-19-02, Revised 04-03-14

Policy Number: