The annual budget process is designed to meet the requirements of Archuleta County, the Citizens of the County and various Colorado State Statutes. The County fiscal year is the same as the calendar year and the annual budget developed per the timeline and processes below is implemented January 1st of the following year. Many of the key tasks are facilitated by the Finance Department on behalf of the County Budget Officer appointed by the Board of County Commissioners. Bolded items represent opportunities for direct input from Citizens.

May

• The Budget Officer and Budget Committee evaluate issues and problems associated with the last budget process and make modifications within the process accordingly.

June

• The Finance Department makes preliminary tax revenue assumptions for the coming year, based on 3-year trend information.
• The Budget Officer and Budget Committee, in consultation with key stakeholders, will determine strategic issues and concerns to be addressed in the next year’s operating budget.
• The Budget Committee will update the Budget Calendar and detailed procedures, forms and specific guidance which will guide preparation of the budget.

July

• The Budget Committee will issue the updated calendar and instructions to Elected Officials and Department Heads.
• Elected Officials and Department Heads begin preparation of their Proposed Budgets.

August

• The Finance Department will estimate shared or allocated costs for the coming year, such as general fund administration fees, depreciation expense, debt expense, Treasurer Fees, etc… and update previous estimates of tax revenue.
• Elected Officials and Department Heads submit their Proposed Budgets to the Budget Committee for review and preliminary consolidation.

September

• The Finance Department consolidates the Proposed Budgets.
• The Budget Committee evaluates each Proposed Budget against the standards and guidance provided and meets with individual Elected Officials and Department Heads to review and discuss issues and make adjustments.

October – November

• The Proposed Budget is consolidated and presented to the Board of County Commissioners and to Citizens during a public meeting. Afterwards, copies of the Proposed Budget are published to the County Website and maintained by the Clerk’s Office, available for public inspection.
• Citizens may inspect the Proposed Budget and make comments and or objections at any time after the Proposed Budget has been issued, up until the moment the Budget is adopted.
• Budget work-sessions, open to the public, will be held with the Board of County Commissioners, Budget Officer, Finance Director and various Elected Officials and Department Heads to discuss each section of the Proposed Budget. Citizens are welcome to attend and comment.
• In light of the open budget work-sessions, the Budget Committee will make final budget adjustments.

December

• The Budget is presented to the Board of County Commissioners and the Citizens.
• The Board of County Commissioners shall consider a Resolution to Adopt the Budget, and another Resolution to Appropriate the Budget.
• The Board of County Commissioners shall consider Certification of Tax Levies and Certification of Levies and Revenue.

January – December

• On January 1, the Budget approved and adopted in the prior December becomes effective.
• During the year, the following kinds of budget adjustments may be made, some of which require a Resolution by the Board of County Commissioners, in a public meeting and some of which do not, as follows:
  • By Resolution of County Commissioners:
    • Adjustments to add “unanticipated revenue” and corresponding expenses.
    • Adjustments of budget between different funds.
  • By the approval of the Budget Officer:
    • Adjustments to lower expense budgets.
    • Adjustments to transfer excess appropriated expense budgets between departments, within a fund.