Roles & Responsibilities

Developing the budget for Larimer County is a long and intensive process, and involves several groups of people. Here are the roles that the Board of County Commissioners and County Staff have in the process.

Board Responsibilities

• 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 Responsibilities

• 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