Mission
The mission of the budget process is to help decision makers make informed choices for the provision of services and capital assets and to promote stakeholder participation in the decision process.
Board Responsibilities in the Budget Process
- Establish Broad Goals to Guide Decision Making
- Require processes to Assess Needs and Requirements
- Require processes to Assess Services, Capital Assets and Management Systems
- Provide Direction on Level, Mix and Priority of All Programs and Services
- Identify Strategic Initiatives to be accomplished and indicate those that the budget must address (i.e. top priorities).
- Provide Direction on Departmental Workplan Priorities and Goals.
- Establish Annual Workplan priorities and indicate those that the budget must address.
- Adopt Broad Goals and Disseminate to Stakeholders
- Establish Policies to Build a Budget that Achieves Stated Goals
- Financial and Budget Policies
- Maintain Adequate Fund Balances and Reserves.
- Require reasonable Asset Replacement.
- Articulate Tax, Revenue and Fee Policy.
- Compensation Policies
- Programmatic and Capital Policies
- Management Policies
- Consider Proposed Budget and Make Choices Necessary to Adopt Budget
- Assess Performance and make Adjustments, as needed
- Require processes to monitor, measure and assess performance
- Adjust budget, policies, programs and management strategies
- Adjust Broad goals, if necessary
Staff and Departmental Responsibility in the Budget Process
- Gather and present information to the BCC needed to:
- Establish Broad Goals, Initiatives and Priorities
- Meet statutory and legal requirements
- Identify and institute Best Practices
- Set Policies needed to Develop, Manage and Amend the Budget
- Assess Performance and Make Adjustments
- Develop and Evaluate Financial Options for BCC
- Fiscal impact Analysis
- Financial Planning and Projections
- Compare Revenue and Expenditure Options
- Develop a Balanced Proposed Budget that meets the Priorities of the BCC
- Communicate and enforce BCC Guidelines and Calendar of Events
- Collect information required to develop the proposed budget
- Review all budget materials for accuracy and completeness
- Present a Proposed Budget to the BCC
- Assist the BCC in obtaining stakeholder input on the Proposed Budget
- Modify and Adopt the Budget as instructed by the BCC
- Disseminate and Communicate the Budget
- Monitor and assure compliance with the Budget for the BCC
- Review and approve changes to the Budget as authorized by the BCC
