How it Works

In January, prior to the July 1 adoption process initiation, the Hernando County OMB begins preparing the budget manual for distribution to the departments. The Budget Kick-off meeting is held in mid-March to allow the departments ample time to accumulate the data they require to prepare their budgets. Several important issues are discussed during this meeting.

The County Administrator typically addresses the departments to establish budgeting priorities. Once the climate for the budget has been established, salary reserves and insurance increases for the self-insurance funds are discussed as well as rough revenue estimates and any new issues that may need to be examined. The budget manual is then distributed to the departments. The OMB requests the full budget packet be submitted no later than the April 7, 2003, so the worksheets can be reviewed and adjusted for math errors, justifications, and completeness.

The department directors meet with the OMB staff to discuss their budgets and to answer questions which may have arisen during the review process. Once the budgets have been discussed with the County Administrator and the OMB staff, the Tentative Budget document is prepared and distributed to the Board of County Commissioners, the Library System, the Clerk of Court and is available for review or purchase by citizens in the Office of Management and Budget by July 15.

The balanced, recommended budget is presented to the Board of County Commissioners during budget workshops which are scheduled for the latter part of July. The department directors have the opportunity to present their budgets to the Board, respond to any questions, and take any recommended action and/or direction from the Board and apply it to their final budget.

The Board of County Commissioners adopts a tentative millage rate, which must be within 35 days of certification of value (DR 420) or no later than August 4, which is in accordance with TRIM requirements. The property appraiser must be notified of the proposed millage rate and this millage cannot be increased from this point on; it can only be decreased if the Board so chooses. If necessary, the department directors meet with the County Administrator and the OMB staff to discuss decisions made by the Board and to adjust the budget accordingly.

Within 80 days of the certification of value (DR 420), the final budget is presented to the Board of County Commissioners during an advertised tentative budget public hearing, at which the Board of County Commissioners adopts a tentative millage rate, and a tentative budget.

Within 15 days of the tentative public hearing, the Board of County Commissioners advertises and holds a final public hearing to adopt a final millage rate, amend the tentative budget and adopt a final budget.
The adopted budget becomes effective on October 1, which is the first day of the fiscal year.

This procedure is in accordance with Chapter 129 Title XI of the 1998 Florida Statutes and Truth in Millage (TRIM) requirements as set forth by the Florida Department of Revenue. The budget is prepared according to generally accepted accounting principals (GAAP) on a zero-base method and accrual basis. Zero based budgeting assumes a status quo budget from year to year with the only increases based upon justified need by the requesting department. Proprietary Funds operate on an accrual basis of accounting in that revenues match expenditures required to generate the revenue regardless of when the actual cash transaction will occur.

Hernando County follows the laws of the State of Florida as they relate to the adoption, amendment and control of the budget for the fiscal year.