Your First Year in Office – Budget Season Begins in the Third Quarter

By Paige E. Sansone, CPA, Principal, July 27, 2012
Articles: Budget Related, Latest News
psansone

If this is your first year in elected office – or the first year in local government management, you’ll find the third quarter is all about creating a budget you can live with for 2013.  Your second year in office – which seemed so far away back in January – is now looming. It will be crucial to your success in 2013 to properly craft a budget and complete each step on time. 

If you are new to your position, the budget deadlines for you and your staff are listed below.  Even if you’re an experienced pro, this list is a good refresher.

We start by working backward from the November 1 adoption deadline to give you enough time to meet all the target dates in the approval process.*

  • September 1 – Deadline for units to submit proposed 2013 budgets, rate and levies to County Council for review and non-binding recommendation
  • September 13 – Deadline for first publication
  • September 20 – Deadline for second publication
  • October 1 – Deadline for County Council to review the taxing unit’s budget and issue its non-binding recommendation
  • October 19 – Deadline to file an excess levy appeal with the DLGF (excluding shortfall appeal)
  • October 22 – Deadline for public hearing on 2013 budget
  • November 1- Deadline for budget adoption 
  • November 5 (or 2 days after adoption) – Deadline to submit 2013 adopted budgets to DLGF through its online Gateway system and provide a copy to the County Auditor if requested
  • December 31 – Deadline to file a shortfall excess levy appeal with the DLGF

Budget forms must be completed on the Gateway budget program.  Once your budget has been submitted through Gateway and certified by the DLGF, the information is available for public viewing.  The DLGF’s deadline to certify budgets is February 15.

* Note: This is the general timetable.  Exceptions and differences exist, such as for Appointed Boards and Special Districts.  Please refer to the specific budget adoption requirements for your taxing unit.

It is always a good idea to have someone take a second look at your budget before its adoption, especially in view of the current budget complexities.  If you have questions or need assistance in preparing your budget, please contact us at footnotes@umbaugh.com.



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Information in this article was believed current as of the date of publication. As you know, changes occur frequently. The information presented is of a general educational nature. Before applying to your specific circumstances, please contact us at footnotes@umbaugh.com.

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