Minnesota counties are required by law to formally approve budgets and levies. Cook County’s annual budget process is typical for Minnesota counties. It involves three steps: budget preparation, budget adoption, and budget execution. The budget calendar has varied from time to time, usually because of state actions, but generally follows the timeline below:
Budget Preparation and Adoption
. June: The board discusses the upcoming budget goals and constraints and approves a letter to department heads. The letter describes the budget process, the balance between public services and the tax burden, and any outside constraints on the budget such as state-imposed levy limits or significant changes in revenue sources or expenses. Any directives on budget goals or expenditure limits are included here. The budget letter, budget request forms, budget calendar and financial reports are distributed to department heads.
. July: The Auditor’s Office distributes the current six-month departmental financial reports. The administrator and auditor discuss goals and directives with departments. Department heads prepare and submit their budgets, and the auditor’s office compiles the budgets.
. August: The county board reviews the preliminary results and conducts public meetings with the largest departments: the Highway Department, Sheriff ’s Department, and Public Health/Human Services. The board may schedule public meetings with other departments if they see significant changes or impacts related to their budget requests.
. August/September: The board may hold town hall meetings to discuss the preliminary budget. A preliminary levy is adopted no later than September 30, and the date of the Truth- In-Taxation meeting is scheduled.
. October: Submit Cook County preliminary levy to the State Department of Revenue. Submit preliminary levies for all other county taxing entities to the State Department of Revenue. Budget discussions continue, and department proposals are adjusted as new information becomes available.
. November: Truth- In-Taxation statements are mailed out. The statements include preliminary levies from all property taxing entities in Cook County, including the State General Tax.
. November/December: The board conducts the Truth-In-Taxation hearing. Budget discussions continue. The board approves the final budget and levy no later than December 30. The final levy cannot be higher than the preliminary levy. Once the final levy is set, the county submits it to the State Department of Revenue, along with the levies for all other county taxing entities. Lastly, the county submits a summary budget and levy to the State Auditor’s Office.
Budget Execution
. January-December: Quarterly budget reports are prepared and presented to the county board for review. The annual audit of county finances, including budget results, is conducted with results reported to the county board.
. Budget Committee: The county budget committee includes two county commissioners, the county administrator, the county auditor and up to five citizens, one from each commissioner district, appointed by the board. The purpose of the committee is to review the budget process, longrange financial planning and overall budget priorities. It provides education and insight. This committee meets monthly beginning in late spring, continuing to December, and is led by the county administrator.
. Budget Policy: The county prepares and executes the budget according to the budget policy. The policy includes budget amendments, budget transfers, budget additions and budget monitoring.
. Fiscal Policy: The county follows the goals outlined in the county fiscal policy, including fiscal responsibility, public service, ethics and integrity, and mission and values.
For more detailed information on the 2020 budget, please refer to the county website http:// co.cook.mn.us/budget or contact Braidy Powers, Auditor/Treasurer at 218- 387-3646.
County Connections is a column on timely topics and service information from your Cook County government. Cook County—Supporting Community Through Quality Public Service.
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