BUDGET CALENDAR PLUS

Notice of public hearing on budget and property tax levies Preliminary county budget prepared by auditor or CFO is submitted to commissioners Public hearings for capital facility plan updates (fully planning GMA counties) Ĭapital improvement plan updates (partially planning GMA counties) Ĭommunicate budget objectives to county departments and elected officesĬounty auditor of chief financial officer (CFO) notifies all officials of the request for budgetīudget estimates from all officials filed with auditor/CFO ĭeadline for auditor/CFO to prepare estimates for debt service and all other estimates not called for in the notification to officials Strategic planning sessions to develop goals and priorities

* Asterisk indicates date may be altered if using alternate budget calendar ( RCW 36.40.071)

Many counties have adopted alternative dates, and we recommend that each county develop a timeline that best meets its needs, ensures compliance with the statutes, and provides sufficient time to prepare this vital financial plan.įor examples of budget calendars adopted by counties that differ from the statutory requirements, see the Examples section below. The rest of the items are statutory deadlines only, and the board of commissioners may set alternative dates for the budget process to conform to the alternative preliminary budget hearing date in December ( RCW 36.40.071). Most of the pre-budget items listed here are included as recommendations only and are not required by statute. For a detailed explanation of the budget requirements, as well as some helpful practice tips, see our page County Budget Procedures.

Unlike cities, a county fiscal biennium may begin on January 1 of any calendar year.įor more information on biennial budgets, see our page Biennial Budgeting.īelow is an overview of the budgeting process and statutory deadlines.

BUDGET CALENDAR PLUS

The annual budget deadlines and requirements for counties are found in chapter 36.40 RCW and outlined below.Ĭounties that have adopted a biennial (two-year) budget have the same statutory requirements and deadlines ( RCW 36.40.250) as those required in the annual adoption process, plus the addition of a budget review and adjustment midway through the biennium.

Budget calendar