Budget Office Process Timeline
Brevard County’s Annual Budget is essentially a year-round process that involves understanding of the financial forecasts and legislative impacts; reviewing the impacts of property valuations; aligning the Boards’ priorities and direction from workshops and discussions; and understanding the service needs and requests from the County’s stakeholders and Charter Officers.
Budget Process Timeline
| Timeline | Key Activities Performed |
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| Timeline:
October | Key Activities Performed:
- Begin New Fiscal Year
- Implementation and execution of the adopted budget
- Continue monitoring activity from previous fiscal year
- Finalize prior-year budget amendments
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| Timeline:
November - December | Key Activities Performed:
- Budget Office reviews current and future state revenue projections
- Final budgetary transfers from previous fiscal year are analyzed and executed
- Budget Book is published and made available through publicly accessible website
- Cost Allocation Plan development begins for the next fiscal year
- Budget Office to begin compiling pertinent issues that may impact the current and future budget processes
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| Timeline:
January - February | Key Activities Performed:
- Review and analyze Local Government Financial Handbook Major Revenue data
- Budget training opportunities for Departments and Agencies
- Board of County Commissioner Budget Workshop and organizational review of current and future goals
- Future personnel costs and cost allocation costs are developed and analyzed
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| Timeline:
March | Key Activities Performed:
- Financial and budgetary systems are opened for departmental inputs
- Departmental rates such as internal services, benefit rates and other rates are collected and distributed
- Personnel costs and cost allocation costs are distributed to departments
- Departments begin drafting their upcoming operational and capital improvement budgets
- Preparation of 3rd Quarter Supplemental Budget Requests
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| Timeline:
April - May | Key Activities Performed:
- Department budget requests are submitted to the Budget Office for initial review
- Budget Office reviews budget for completeness and alignment with organizational direction
- Budget Office presents the 3rd Quarter Supplemental Budget Request to the Board of County Commissioners
- Departmental budget requests are routed to the County Management
- Departments begin meeting with the County Manager’s Office to present departmental budget requests
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| Timeline:
June | - Preliminary certified tax roll is received from Property Appraiser
- Departmental budgets are revised, if necessary, to include input derived from meetings with County Management
- Property Appraiser, Sheriff’s Office, Supervisor of Elections and the Clerk’s Office submit budget requests
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| Timeline:
July | Key Activities Performed:
- Certified tax roll from Property Appraiser is received
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| Timeline:
July | Key Activities Performed:
- The Proposed Budget (Operating and CIP) is submitted to Board of County Commissioners and made publicly accessible through our website
- Certified tax roll is received from Property Appraiser
- Public Hearing for Board of County Commissioners to set tentative Ad Valorem Millage rates
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| Timeline:
August | Key Activities Performed:
- Tax Collector submits budget request
- Changes to the Requested Budget are implemented, if necessary
- Melbourne-Tillman Water Control District submits budget request
- Notice of proposed taxes (TRIM) notice mailed to taxpayers
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| Timeline:
September | Key Activities Performed:
- Public Hearings for fee and assessment resolutions are presented to the Board of County Commissioners
- First Public Hearing to adopt the Tentative Budget and Millage Rates
- Final Public Hearing to adopt the Final Budget
- Budget resolutions forwarded to Property Appraiser, Tax Collector and Florida Department of Revenue
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