the County approves a budget after an
extensive public input process. If they
approved a budget and based the tax rate on
that budget how do they annually exceed the
budgeted revenues and expenses ?
Statutes specifically direct that, upon the
final adoption of the budgets, the budgets
shall regulate the expenditures of the
County and the itemized estimates of
expenditures shall have the effect of fixed
appropriations and shall not be amended or
altered or exceeded except as provided by
The Board of County Commissioners at any
time within a fiscal year may amend a budget
Appropriations for expenditures in any fund
may be decreased and other appropriations in
the same fund correspondingly increased with
the approval of the Board provided that the
total appropriations of the fund are not
Appropriations from the reserve for
contingencies may be made to increase the
appropriation for any particular expense in
the same fund for any lawful purpose.
Expenditures can not be charged directly to
the reserve for contingencies.
The reserve for future construction and
improvements may be appropriated by the
Board for the purpose(s) for which the
reserve was established.
A receipt from a source not anticipated in
the budget and received for a particular
purpose, including but not limited to
grants, donations, gifts, or reimbursement
for damages, may, upon approval by the
Board, be appropriated and expended for that
purpose. Such receipts and appropriations
shall be added to the budget of the proper
Increased receipts for enterprise or
proprietary funds received for a particular
purpose may, upon approval by the Board, be
appropriated and expended for that purpose.