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.