The Budget Process & Calendar
Fiscal Year 2024 Adopted Budget
The Budget Process
Dallas County's vision is to improve people's lives. Dallas County's mission is to deliver exceptional services that promote a thriving community, guided by the core values of professionalism, customer-focus, and diversity and inclusivity.
In order to produce a proposed budget every September, the Office of Budget and Evaluation sets a calendar to aid departments when they are developing their budget requests.
The annual budget process formally begins in April when the Budget Office "tips-off" the "Budget Season" with a presentation to departments on the current year outlook, projections, and upcoming priorities for the County. County departments prepare annual operating budgets and capital improvement plans throughout the month of April.
In July, the Budget Executive Team consisting of County Administration, the Budget Officer, and Human Resources Director entertain presentations from department heads on their respective Program Improvement Requests (PIRs) which serves as an information gathering Q&A session. After receiving the final certified revenue estimate from the County Auditor, the Office of Budget and Evaluation makes the final adjustments to the proposed budget which must be adopted by the end of the current fiscal year (September 30, 2023). The budget can be amended once it has been passed with full Commissioners Court approval and only under certain circumstances. For further explanation of the budget and financial terms, please refer to the related financial information section of this document.
Phase 1 - Preparation, Training, and Budget Tip-Off
Late February 2023
The OpenGov online budgeting platform is prepared for system users. During this period, Budget staff review current year budgets and actuals and develop a baseline budget for the budget year.
March 2023
Throughout March, the Budget office hosts online training sessions that department users can attend to learn how they will be submitting budget requests. This also serves as an opportunity to ask their assigned budget analysts questions about the upcoming budget cycle.
April 1, 2023
The Budget Officer holds the Annual Budget Tip-Off to kickstart the new budget season. This purpose of this presentation is to provide year-end forecast, highlight budget achievement, review County priorities, and present the calendar of events between now and budget adoption.
Phase 2 - Department Requests and Budget Hearings
April 2023
Departments may submit Capital Improvement Project (CIP) and operating funding requests to the Budget office for the entire month.
May 2023
The Budget Office reviews all submitted CIP and operating funding requests. Departments provide additional information to the Budget Office if requested.
June 12, 2023
The Budget Office and the Budget Executive Team (BET) hold hearings with departments over one week. These hearing offer departments the chance to provide additional justification for their decision packages in a Q&A setting.
Phase 3 - Revenue and Tax Rate Calculation
July 1, 2023
Deadline for property owners in Dallas County to file for exemptions or exemption changes.
July 15, 2023
Deadline to submit final tax rate calculation per Texas statute.
July 25, 2023
The Dallas Central Appraisal District (DCAD) provides the County with the Certified Tax Roll.
Phase 4 - Public Hearings, Comment, and Adopt
August 2023
Notice is published in Dallas Morning News and County website of opportunity for public comment on the proposed FY2024 budget.
The Budget Officer presents the proposed budget to Commissioners Court along with the DCAD Certified Tax Roll.
September 2023
Public hearing is held for the FY2024 proposed budget.
The FY2024 Budget is approved by Commissioners Court on September 12, 2023.
The fiscal year ends on September 30, 2023.
October 1, 2023
The budgeted fiscal year begins and the process will repeat for FY2025.