Brown County Browser: How the County sets its budget
On Dec. 20, 2016, the Brown County Board of Commissioners adopted the 2017 County Budget in the amount of $36,770,922. What is the county budgeting process?
The development of the Brown County budget is an eight month process. The first step is in May when the County Board approves budget guidelines, which include goals related to the tax levy, fees, and grant revenue. Also included are calculations related to employer costs, since Brown County employs 270 staff to implement county government services. Employer costs account for about half of the county budget annually.
In June, county department heads prepare their respective first draft of the succeeding year’s budget. Program and services summary information are provided along with proposed capital expenditures.
In July, county administration assembles the total county budget, and meets individually with department heads and financial staff to review departmental requests with respect to the budget guidelines set by the County Board. Refinements to the budget requests are made accordingly.
In August, the County Board meets with each department head for a thorough review of the services provided and the cost to provide said services, especially as relates to needed local levy funding. The purpose of the review is to determine if current programs/services should be enhanced, continued, reduced, or terminated; understanding also that most county government services are mandated by Minnesota Statutes. The County Board also meets with agencies/groups that request appropriations. Revisions are made to the draft budget to determine the needed amount of local levy funding.
In September as required by Minnesota Statutes, the County Board gives preliminary approval of budget and levy. This sets the maximum levy for the following year. The County Board has the option to adopt the proposed levy in December, or can adopt a lower levy, but cannot increase the levy amount that was set in September.
From October through November, the County Board may consider changes in the proposed budget, but cannot increase the proposed levy that was set in September.
In late November/early December, the County Board holds a formal budget and levy public meeting in accordance with Minnesota Statutes. This provides a special opportunity to present the proposed county budget to the public; and the public is provided an opportunity to ask questions about the budget and to provide input to the County Board about both the budget and the proposed levy.
Minnesota Statutes required the County Board to adopt both the budget and the levy by December 28 annually.
There is significant effort each year by department heads and financial staff to develop the departmental budgets, which is the financial plan needed to provide the comprehensive services included in Brown County government. The process also includes a strong focus to secure state and federal funding sources in order to limit local property tax needs.
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