Dallas County's fiscal year begins on October 1 and ends on September 30. The budget process for each upcoming fiscal year begins in February with preparing a Budget Manual. This manual is distributed to departments in March. The departments use the Budget Manual as an operations guide for budget submissions. Included are detailed instructions, necessary forms, and completed examples to assist the departments in submitting their budgetary information. Also included in this manual is the calendar of events with critical dates highlighted.

Departmental responses and requests for new and expanded programs are due to the Office of Budget and Evaluation no later than May 1. These requests are evaluated and used to develop a Baseline Budget, which, by policy, contains no increase in the tax rate other than the increase required to offset a decrease in the tax base. The Baseline Budget is not a recommended budget but is a starting point for the Commissioners Court. In July, the Baseline Budget is presented to the Commissioners Court and forms the basis of discussion at budget hearings.

The Baseline Budget contains revenue estimates developed by the County Auditor and transmitted to the Office of Budget and Evaluation on June 1. Depending upon revenue estimates, the Office of Budget and Evaluation may be required to recommend a reduced level of expenditures in certain areas to provide a balanced budget without an increase in taxes.

Appropriate staff departments who formulate recommendations to Commissioners Court review departmental requests for new and expanded programs. For example, the Data Services Department and the Governance Committee review and recommend new program requests related to data processing. The Office of Budget and Evaluation makes recommendations on requests for additional personnel. Other items subject to staff review are vehicles, office equipment, radios, and salary grade changes.

In July, the Dallas Central Appraisal District certifies the tax roll, and the Dallas County Tax Office calculates the “effective tax rate.” This tax rate provides the County with the same revenue received in the previous year when applied to existing (rather than newly constructed) property.

During early August, departmental budget hearings are held, allowing discussions between Elected Officials/Department Heads and the Commissioners Court on funding levels and other policy issues. Because the Baseline Budget is balanced without a tax increase, the Commissioners Court’s approval of any new program must be accompanied by a revenue increase, an offsetting expenditure decrease, or a drawdown of available reserves.

The public is invited to attend all budget hearings and participate in the discussion as time permits. After the hearings, the Commissioners Court proposes a tax rate. State law requires a formal public hearing on the proposed tax rate.

The Commissioners Court approves the tax rate and makes final budgetary decisions. The final proposed budget is prepared and distributed to departments for their review. Commissioners Court then formally adopts the budget after a required public hearing.