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2019 Budget Deadlines

By Paige E. Sansone, CPA, Partner, April 05, 2018

Even though we have just started the second quarter of the year, it is time to start thinking about preparing your 2019 Budget.  Please note that two budget deadlines have moved up this year to allow the Department of Local Government Finance (“DLGF”) to complete budget certifications by January 1. Cumulative Fund proposals are now due to DLGF by April 30 and Pre-Budget Worksheets are due in Gateway by May 1.

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

  • April 30 – Deadline to submit proposed cumulative fund to DLGF (applies to establishing a new fund or reestablishing the rate on an existing fund)
  • May 1 – Pre-Budget Worksheet due in Gateway
  • May 31 – Deadline for County Auditor to distribute supplement LIT distributions (if applicable)
  • July 16  – DLGF provides estimate of maximum levy for 2019
  • July 31 – DLGF provides estimates of circuit breaker tax credits for 2019
  • August – At their first meeting in August, the County Fiscal Body is required to review property tax levies and circuit breakers for each taxing unit and distribute a written recommendation
  • August 1 – Deadline for County Auditor to certify net assessed values to the DLGF
  • September 3 – Deadline for units that require a binding review to submit proposed 2019 Budget to appropriate fiscal body
  • October 1 – Deadline for State Budget Agency to certify income tax distributions for 2019.
  • October 12 – Deadline to post Notice to Taxpayers (Budget Form 3) of the 2019 budget in Gateway.  This date applies only if adopting on November 1.  Please note that the notice must be posted at least 10 days prior to the Public Hearing on the budget.
  • October 19 - Deadline to file an excess levy appeal with the DLGF (excluding shortfall appeal)
  • October 22 – Deadline to hold a Public Hearing on the 2019 budget.  Please note that the Public Hearing must be held at least 10 days prior to budget adoption.
  • November 1 - Deadline for second and third class cities to adopt salary ordinances for employees other than elected officials.
  • November 1- Deadline to adopt the 2019 budget (appropriations, tax rates, and levies) 
  • November 5 (or 2 days after adoption) – Deadline to submit 2019 adopted budgets to DLGF through its online Gateway system
  • December 14 – Deadline to submit additional appropriations to DLGF
  • December 30 - Deadline to file a shortfall excess levy appeal with the DLGF
  • December 31 – Deadline for Towns and Counties to adopt salary ordinances for 2019
  • December 31 – Deadline for second and third class cities to adopt salary ordinances for elected officials for 2019

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 January 1 (or January 15 if the unit is issuing new debt by December 31, 2018 or files a shortfall excess levy appeal).

This is the general timetable.  Exceptions and differences exist, such as for Appointed Boards and Special Districts.  Please contact us for the specific budget adoption requirements for your taxing unit.

It is a best practice to have someone take an additional look at your budget before its adoption.  [In light of the current budget complexities.]  If you have questions or need assistance in preparing or reviewing your budget, please contact us at .(JavaScript must be enabled to view this email address).

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 vision@umbaugh.com.


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