Budget Preparation Instructions

This page is designed to replace the previous years' annual budget memo to provide basic guidance and instructions for the upcoming budget year.

At the conclusion of the FY 2021/2022 budget development process the Board of Supervisors provided feedback to County Administration that they would like to have an additional level of review of department budgets. On October 20, 2021, to kick off the FY 2022/23 budget process, the Board of Supervisors adopted an enhanced budget process that requires selected departments to prepare a “hybrid zero-based” budget. Those departments have submitted transparency budgets and any additional information derived from that process may be factored into the overall budget considerations. The remainder of the budget process remains unchanged with the exception of moving department appeals earlier in the budget schedule.

See the Budget Process page for more background information regarding the overall budget development process.

See Budget Calendar for the overall budget process timeline, Board of Supervisors Budget Study Sessions or 2022/23 Budget Preparation Schedule for specific dates.

See below for links to OpenGov Instruction Material:

• How to Access OpenGov
• OpenGov Budget Manual

Maintain Base Budget

All prior year one-time expenditures were removed from the base budget. Baseline figures for departments' target budget can be found in the OpenGov budget module for fiscal year 2023. Workforce numbers will fluctuate as updated compensaton and benefit information is received and incorporated into OpenGov. Total adjustments to non-salary accounts, excluding recharge lines, should remain at zero. Any overage in the base budget should be discussed with the County Administrator prior to submittal.

Budget Requests Should Align with the County's Priorities

Requests for additional funding (Exhbit 3's) should be limited to those items essential to the mission of your department. They should be strongly aligned with the strategic priorities set forth by the Board of Supervisors for the budget year, which is to see departments strive to make continual improvements in services and create efficiencies where possible to achieve departmental goals.

No reclassifications or exhibit 3's related to revised job descriptions

The Board has solicited a comprehensive compensation study in the fall of 2021. The study is designed to inform the County of where its employees stand with relation to their salaries and benefits compared to other like organizations. For the study to be complete by this spring, positions need to remain static as to not add to the burden of research that must go into studies of this nature. Also, Human Resources does not have the capacity to perform numerous reclassifications and support the work required to inform the compensation study. For this reason, the Board has asked that there be no reclassifications or exhibit 3's relating to revised job descriptions.

Please complete your fiscal year 2022 estimates and fiscal year 2023 budgets in OpenGov.

Completing the estimates (forecast) is important to establish proper beginning fund balances going forward. The forecast year is now displayed before the budget year. For those of you with Special Revenue funds, there is now a Fund Balance Projection Report available in OpenGov so you can determine how your estimates and budget requests will affect your fiscal year end 2023 fund balance.

Each department must submit a Department Transmittal Memorandum, Exhibit 1 and Exhibit 2. Exhibit 3, 4, 5, and 6 should also be submitted as applicable for those departments with funding requests, capital expenditures, special revenue funds (grants) and/or travel expenses that are $750 or more per person per event during the fiscal year. Departments may also submit any other documents pertinent to supporting budget proposals. Go to the Department Budget Submittals page for more detailed information regarding the exhibit.

Department Transmittal Memorandum

Should Include:

o Presentation of your departments’ mission and vision statements.

o The accomplishments, objectives and goals for the current year and the upcoming budget year.

o Statistical information and performance measures you use in your department that gauges the success of your programs and/or services.

o Discussion of your grants and other special revenue funds and how they benefit the County, your department, and/or the citizens of Yavapai County.

Exhibit 1 - Workforce

You will be asked to review and confirm your department’s workforce FTEs utilizing information in OpenGov workforce reports by February 18, 2022, as noted on the schedule. Budgets will not be accepted with adjustments to personnel lines. Those calculations must go through workforce.

Exhibit 2 - Line-Item Budget Items

Input directly into OpenGov. You are encouraged to breakout detail expenditures within the accounts. As noted above, adjustments should not exceed zero with the exception of recharge lines.

Exhibit 3 Budget Requests

Departments should prioritize their requests based on the strategic goals and priorities developed by the Board for the respective budget year as noted above.

Exhibit 4 - Capital

Departments with capital requests can complete and attach Exhibit 4 in the Proposal Details page OpenGov.

Exhibit 5 - Special Revenue Funds

If you have special revenue funds (Exhibit 5) that information needs to be completed with estimated revenues, expenditures and transfers within OpenGov in the 2022 forecast section and projected in the 2023 budget section. Utilize the Fund Balance Projection Report to balance out both your estimated FY22 fund balance and the ending FY23 fund balance.

Exhibit 6

If total travel costs (i.e. registration, airfare, hotel, meals, etc.) exceed $750, these expenses must be detailed on Exhibit 6. Travel that exceeds $750 that is not included in the budget will need to be approved by the Board during the year generally as a consent item. For more detailed information regarding traveling for the county see the linked FAQs.

Link to Exhibits 3, 4 and 6