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 1st | Key Activities Performed:- Begin New Fiscal Year
- Implementation and execution of the adopted budget
- Continue monitoring activity from previous fiscal year
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Timeline: December - January | Key Activities Performed:- Budget Office begins to review current and future state revenue projections
- Budget Office reviews and distributes 5 year historical revenue and expenditure activity
- Begin reviewing and understanding legislative impacts
- Budget Office to begin compiling pertinent issues that may impact the budget process
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Timeline: February | Key Activities Performed:- Budget kickoff with Departments and Charter Offices is conducted
- Targets and projections are developed
- County Manager’s goals, objectives and initiatives are released to Departments and Charter Offices
- Budget guidelines are released to Departments and Charter Offices
- Revenue projections are developed and reviewed
- Board of County Commissioner Budget Workshop and Goal Setting
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Timeline: March | Key Activities Performed:- Capital Improvement Plan (CIP) documents are submitted to the Budget Office
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Timeline: April - May | Key Activities Performed:- New or modified fee changes are submitted to the Budget Office for review
- Cost Allocation Plan results are released to Departments for inclusion in the budget
- All Board Departments submit budgets to include performance management information to the Budget Office
- Supervisor of Elections submits budget to the Budget Office
- Budget Office reviews budget for completeness and adherence to the County Manager’s goals, objectives, initiatives and guidelines
- Budget Office review revenue projections provided in budget documents
- Budget information is submitted to County Manager and Assistant County Managers
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Timeline: June | - Preliminary certified tax roll is received from Property Appraiser
- Property Appraiser and Sheriff’s Office submit budgets
- County Manager and Assistant County Managers review budget submissions
- Budget review sessions with Board Departments and Charter Officers are conducted
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Timeline: July | Key Activities Performed:- Certified tax roll from Property Appraiser is received
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Timeline: July - August | Key Activities Performed:- Budget worksessions with the Board of County Commissioners are conducted
- Board of County Commissioners certifies proposed millage rates
- Tax Collector submits budget
- Notice of proposed taxes (TRIM) notice mailed to taxpayers
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Timeline: September | Key Activities Performed:- First public hearing on the budget is conducted (Adoption of Tentative Budget and Millage Rates)
- Second public hearing is conducted for Final Adopted of the Budget
- Budget Office send millage resolutions to Property Appraiser, Tax Collector and Florida Department of Revenue
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