The Board of Supervisors has designated the Chief Administrative Officer as the official responsible for annually preparing a recommended budget for all funds under the budgetary authority of the Board. County departments submit requests for funding each year, which the County Administrative Office then compiles and prioritizes against the estimated revenues used to fund County services and presents the resulting recommendations to the Board of Supervisors for consideration.
State law, the County Budget Act (Government Code § 29000), as well as County ordinances, policies, and procedures dictate numerous conditions and requirements for budget preparation. The County operates on a Fiscal Year (FY) that begins July 1 and ends on June 30 of the following calendar year. By law, the Board of Supervisors must approve a recommended budget before June 30 to authorize any spending until a final budget is adopted. The final budget, including any revisions directed by the Board as a result of public hearings, is not required to be adopted until October 2. Once adopted by the Board, a final budget document is prepared by the Office of the Auditor-Controller.
