Budgetary Process

Uniform Budgetary Process
(Outlined in W. Va. Code §7-7-7)

Prior to February 14th –
Notify elected officials and department heads of beginning of budgetary process. Send budget request forms to each. Request cover letter of explanation be returned with budget requests by March 2nd.

By March 2nd – (§7-7-7)
Commission shall receive all budget requests and letters of explanation from elected officials and department heads by this date.

By March 3rd – (§11-3-6)
Commission shall receive ad valorem assessment values from the Assessor for the next fiscal year. A draft budget for commissioners to work with should be prepared based on last years appropriations and estimated revenues received from the County Clerk.

Prior to March 5th - (§7-7-7)
Make appointments with each elected official and department head to meet with County Commission to discuss and give “due consideration” to budget requests. It is important that all County Commissioners attend these budget request appointments. In the event an elected official declines to meet with the Commission, elected official should provide to the Commission a signed affidavit declining their right to this opportunity.

By March 12th –
The Commission shall schedule work sessions as needed to discuss and develop a draft budget and consider any suggested changes.

No later than March 27th –
The final draft shall be prepared and brought before the Commission for vote in open session and entered by the County Clerk into the official minutes of the County Commission. Copies of the final budget as approved by the County Commission shall be provided to each elected official and department head along with a statement of receipt signed by the elected official or department head and returned to the commission.

Prior to March 29th - (§7-7-7)
The Commission approved budget shall be sent to the State Tax Department for approval. If any changes are made by the Department of Tax and Revenue, the County Commission will inform elected officials and department heads.

Prior to June 30th –
All budgetary line item details shall be submitted to the County Clerk’s office for entry into the computer system. This will allow for monthly printouts showing expenditures and balances.

If budgetary needs change during the year, due to unforeseen circumstances, elected officials may come back before the County Commission for consideration.

The Commissioners’ Association of West Virginia feels that using this uniform procedure will help to refine the budgetary process and improve the relationship between Commissioners and other elected officials.