Budget Process

Colorado State Statute requires that counties adopt a balanced budget.  The budget process for Colorado Counties is governed by Colorado Revised Statute Tile 29 Article 1.

The budget process starts early in the year and begins with assessing the Board’s goals and priorities for the coming year.  Based on these decisions, the County Manager provides guidance to Offices and Departments mid-year.  Through second quarter, Offices and departments work on refining their budgets for the next year including preparing requests for additional funding, if necessary. 

The County Manager prepares a recommended preliminary budget for the Board of County Commissioners which is presented on or before October 15, as required by state statute.  Upon receipt of the recommended preliminary budget, the Board schedules a public hearing for citizens comment prior to adoption which must take place by December 15 per state statute.

Between October 15 and December 15 the Board of County Commissioners deliberates and makes changes for the final adoption.  At the time the budget is adopted, taxes are also levied complying with state statute which specifically states a budget must be adopted prior to the levying of taxes.

Throughout the year, Douglas County’s budget is amended to provide spending authority for new revenues or initiatives not known or anticipated at the time of adoption as well as administrative purposes to provide spending authority in the current year for rollover projects and restricted funds.  This process is known as a supplemental budget appropriation and provides spending authority to utilize these additional revenues or sources of funding not adopted in the budget.  State law requires appropriation prior to funds being spent.

 

April is Child Abuse Prevention Month