Budget Commission

Each county has a County Budget Commission. The County Auditor prepares tax revenue estimates for all levies. These estimates are then presented to the Budget Commission. It is the responsibility of the Commission to annually review the tax budgets of all taxing districts within the county. The Commission verifies that all tax levies are properly authorized and allocated to local governments and libraries. The Budget Commission approves the distribution of the Local Government Fund. The Commission ensures that levy monies are collected and properly spent. Carry-over balances are monitored as well. The County Auditor also prepares an estimate of general fund revenue and presents these estimates to the Budget Commission. Upon approval, the Budget Commissioner submits the revenue to the Board of Commissioners to use in their budgeting.