Frequently Asked Questions
1. What guides the budget?
Priorities set by the Board of Commissioners, typically outlined through the strategic plan, and the Local Government Budget and Fiscal Control Act guide the budget.
2. What happens during the budget development process?
Departments review and revise their existing budget to determine the continuation amount. Enhancements are requested and vetted by Human Resources, the Office of Strategy, Finance and the Manager's Officers to add funds to the budget.
3. What is a budget ordinance?
The budget ordinance represents the legal appropriations of the local unit, and it must be balanced. A budget ordinance is balanced when the sum of estimated net revenues and appropriated fund balances is equal to appropriations.
4. What is an appropriation?
An appropriation is a legal authorization to incur an obligation and make an expenditure. It is not an actual obligation or expenditure.
5. How must appropriations be made?
The Local Government Budget and Fiscal Control Act allows a governing board to make appropriations in the budget ordinance only by department, function, or project.
6. What is the first step to balancing the budget?
Estimated net revenues is the first variable in the balanced-budget equation; it comprises the revenues a unit expects to actually receive during the fiscal year, including amounts to be realized from collections of taxes or fees levied in prior fiscal years.
7. What is appropriated fund balance?
Appropriated fund balance is best understood as the amount of cash reserves needed to fill the gap between estimated revenues and appropriations.
8. Which tax levies does the Board authorize?
The Board authorizes a property tax levy and a special fire district tax levy.
9. Do budget amendments require Board approval?
Budget amendments are submitted to the Board for approval when funds move from one fund, function or project to another. Funds can be transferred within departments and across departments in the same function without approval from the Board.
10. What is the difference between the capital and operating budgets?
The Capital Improvement Program budget is a five-year plan for capital expenses needed to replace, expand, and improve facilities, infrastructure, and other major systems. A five-year plan is used because these projects can take several years to plan and build. Capital projects can be funded with both current revenue and debt.
The operating budget is an annual plan for ongoing everyday expenditures to provide services such as staff, utilities and supplies. The operating budget is funded with current revenue such as taxes, fees and grants.
11. How does the county use performance measures?
Departments report key performance measure data quarterly. The report is available online to show how county programs are performing.
The data is used by departments in multiple ways, such as to determine anticipated impacts to service levels based on budgetary changes, to indicate where improvements need to be made, the impact of organizational changes on service delivery and as an integral part of program evaluation.
12. How do residents contribute to the budget process?
Residents can contact Commissioners at any time of the year to provide input on the county's budget. The county publishes the Recommended Budget for community review each spring and holds a public budget hearing. Residents are encouraged to attend meetings and provide the Board and staff with their input on the proposed budget. Residents can also send comments on the budget to the Finance Department.
The budget calendar provides dates for budget-related work sessions with the Board of Commissioners. The agenda, reports, results, & minutes from board meetings can be found under the Board of Commissioners Meetings page.
