Role & Responsibilities
These are narratives giving brief descriptions of some of the various Budget Department operations.
- Purpose: Very first estimate of revenue and expenditures for next year. Also provides estimates for the "Tax Budget".
- Custom made to accommodate each fund - proper account numbers
- Distributed in late March
- Due back May 30 - or last working day of May
- Purpose: Provides Budget Commission with anticipated unencumbered cash carryovers and anticipated revenues for each of the approximate 82 funds that we are responsible for.
- Compiled beginning with May 30 Budget Submissions
- Filed with County Auditor in July for next budget year
- From these figures and various tax figures compiled by Auditors, the "Certificate of Estimated Resources" for next year is issued. This Certificate gives us available levels for the Annual Appropriation.
- Purpose: Approve spending for succeeding year.
- Begin compiling in September/October
- General fund calculated by using budget request submissions, comparisons of current year spending, circumstance factors - new personnel, mandated changes, etc. Special Revenue funds reviewed and budgeted from their budget request packages. Entire draft budget given to Commissioners in November for review, comments and/or suggestions.
- Adopted by Board of Commissioners in December for the following calendar year.
Other Important Duties & Responsibilities
- Hotel Tax Collections and Quarterly Settlements - Visitor Bureau
- Bascule Bridge Quarterly Report - report for Ohio Department of Transportation funds.
- Construction projects - Accounting/vendor payments, etc.
- Continuing Disclosure Statement - addressed further on
- Arbitrage Compliance - Construction Debt Issuance
- Victims of Domestic Violence Report/Settlement - Marriage/Divorce money
- Budget Commission Revenue/Expense/Cash Reports Monthly
- Any other Comparisons/Reports requested by Commission/Elected Officials
Monitoring Bond Retirement/Special Assessment Fund
- Note and Bond issues for borrowing for various construction projects - buildings, sewers, ditches, waterlines. To include competitive bid to various financial institutions for interest rates, legal processes, bank and/or underwriter contacts, proper dispensation of funds, arbitrage compliance.
- Continuing Disclosure Statement - Financial report required by Securities Exchange Commission in relation to debt issuances. Provides various narratives regarding demographics/finances of County and also various financial statement spreadsheets. Due to SEC and several other Municipal Securities Agencies by June 30 of each year.
- Deposit of funds - Rents, Indirect Costs, Various Grants, Hotel receipts, Healthcare, Refunds/Reimbursement, Kennel Receipts, etc.
- Transfers/Appropriations - Assist, review and submit various transfers and/or appropriation changes from various departments for modifications to their internal budgets.
- Initiate set up of new funds/accounts for new projects/grants. To include Budget Commission procedures, Auditor requirements, assist department with proper accounting of funds.
- Assist various departments with any financial problems/questions with their funding; for example: Tracking funds, balancing reports, meeting with department heads, implementing changes, reviewing procedures, etc.