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

OCTOBER 1ST

  • Begin New Fiscal Year
  • Implementation and execution of the adopted budget
  • Continue monitoring activity from previous fiscal year

DECEMBER - JANUARY

  • 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

FEBRUARY

  • 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

MARCH

  • Capital Improvement Plan (CIP) documents are submitted to the Budget Office

APRIL - MAY

  • 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

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

JULY

  • Certified tax roll from Property Appraiser is received

JULY - AUGUST

  • 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

SEPTEMBER

  • 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