BUDGET CALENDAR

________County

For the Fiscal Year ________

PHASE ONE: Adoption of Budgeting System

Dates

Responsibility

Procedures or Action To Be Taken

November 1–January 1

Committee & Department Heads

Develop procedures, budget forms and budget calendar

January 2–31

CountyLegislativeBody

Adopt budgeting process

February 1

Budget Coordinator

Transmit budget instructions, related statistical data, procedures, forms, and budget calendar to all department heads responsible for preparing the department’s budget

PHASE TWO: Departments Prepare Budgets

Dates

Responsibility

Procedures or Action To Be Taken

February 1

Department Heads

Prepare information for proposed budget

April 1–10

Department Heads

Provide complete information to budget coordinator

April 1

Budget Coordinator

Assemble information for presentation to county legislative body

April 10–15

Operating Department Heads

Present budgets to county legislative body

 

PHASE THREE: Review, Analysis and Recommendations

Dates

Responsibility

Procedures or Action To Be Taken

April 15

CountyLegislativeBody

Review budgets with department heads

May 15

Budget Committee

Analyze budgets; review alternatives and priorities as to funding and expenditures; prepare recommendations

May 15–30

Budget Coordinator

Prepare consolidated budgets and recommendations

 

PHASE FOUR: Review of Budget by County Legislative Body

Dates

Responsibility

Procedures or Action To Be Taken

June 1–20

CountyLegislativeBody (CLB)

Review budgets

June 20–30

CLB

Negotiate budget changes and hold budget hearings

June 30–July 20

CLB

Adopt budget

PHASE FIVE: Preparation and Dissemination of Adopted Budgets

Dates

Responsibility

Procedures or Action To Be Taken

July 1–20

Budget Coordinator

Prepare adopted budget in printed form; disseminate budgets to department heads as their authority to receive and expend funds

 

Recommended Practice: Develop a Budget Calendar