Kent 2017-2018 Budget Calendar – Initial biennial budget, beginning with internal service baseline meetings in January does not include mid-biennium budget adjustment.

Kennewick 2019-2020 Budget Calendar – Initial biennial budget includes helpful notes indicating which steps have required statutory deadlines.Federal Way 2017-2018 Mid-Biennium Budget Adjustment Calendar.Anacortes 2017-2018 Mid-Biennium Budget Adjustment Calendar.Ridgefield 2022 Budget Calendar – Includes useful pre-budget steps such as reviewing financial policies and updating indirect cost allocation plan.Lynden 2019 Budget Calendar – Begins with review of six-year capital plan in spring.Please note that the exact dates and statutory deadlines listed may vary slightly from year to year due to normal calendar fluctuations. Property tax levies set by ordinance and filed with countyĮxamples of City/Town Budget Planning Calendarsīelow are a few examples of budget preparation calendars adopted by cities or towns that go beyond the minimum statutory requirements. Publication notice of preliminary budget and final hearing Mayor/manager prepares preliminary budget and budget message files with clerk and council

Public hearing on revenue sources including possible increases in property tax Mayor/manager provides council with estimates of revenues from all sources, including estimates prepared by clerk, for consideration of setting property tax levy Implicit price deflator calculated (only applies to cities of 10,000+ population)īudget estimates from department heads filed with clerkĬlerk provides estimates filed by department heads to mayor/manager showing complete financial program Mayor/manager communicates budget objectives to staffĭepartment heads prepare estimates of revenues and expenditures Ĭlerk prepares estimates for debt service and all other estimates Public forums or community outreach (ex: community priorities) Public hearings for capital facility plan updates We recommend that each city and town develop a timeline that best meets its needs, assures compliance with the statutes, and provides sufficient time to prepare this vital financial plan.įor examples of budget calendars adopted by cities and towns that go beyond the minimum statutory requirements, see the examples section below.Ģ023 Budget Calendar for Cities and Towns The rest of the items are statutory deadlines only – cities and towns can take these steps earlier than the dates listed, and the statutes allow cities and towns to adopt different deadlines for some of these steps by ordinance or charter. The pre-budget items listed here are included as recommendations only and are not required by statute. For a detailed explanation of the budget requirements, as well as some helpful practice tips, see our page City and Town Budget Procedures. The next biennial period is 2023-2024, which means all cities and towns using a biennial budget will prepare their budgets in 2022 and then conduct a mid-biennium review and adjustment sometime between September 1 and December 31, 2023.įor more information on biennial budgets, see our page on Biennial Budgeting.īelow is an overview of the budgeting process and statutory deadlines. By law, the biennium must begin on January 1 of an odd-numbered year. Seattle has different requirements that are not discussed here.Ĭities and towns that have adopted a biennial (two-year) budget have the same statutory deadlines (see chapters 35.34 RCW and 35A.34 RCW), with the addition of a budget review and adjustment eight to 12 months into the first year. The annual budget deadlines are found in chapter 35A.33 RCW (code cities) and chapter 35.33 RCW (all other cities and towns except Seattle) and outlined below.

Budget calendar printable free 2017