Budget process Part 1‏

Recently I have had questions about the County Budget.  I wanted to do everything I could for you, the owners of Logan County, to know the process. Contrary to some people’s belief the Board of County Commissioners are not the all-powerful ultimate decision makers of County Government. The Board has a role to play but it is not dictating and undermining other elected offices. I hope this lengthy 3 or 4 part update helps explain the process to you. One of the hardest things to define in this job is that we must make decisions that serve the most people. Those decisions may require finding a way to work together with others rather than trying to use a rod and force one individual’s agenda. If it is Constitutional, lawful, and moral, that’s what I try to do. As most people know, to burn one’s bridges is not the best thing for the people. I will fight the fight when it is the right thing to do, but unlike the two guys that invented cooper wire by fighting over a penny, the fight over a little may make enemies out of a lot and that is not a positive outcome.

The County Budget Process as taken out of Chapter 3 in the Handbook for County Treasures of Oklahoma , County Commissioners  and County Clerks.  http://bit.ly/1jXE7cW

The governing board (the Board of County Commissioners) is responsible for ensuring that each county officer files with them a financial statement (county officers annual report form, Office of the State Auditor and Inspector (SA&I) Form No. 1161 or SA&I Form No. 1162) that shows revenues and expenses for the past year and an estimate of expenditures and revenues for the next fiscal year. This information must be entered on the SA&I Form No. 2631R97, Estimate of Needs and Financial Statement. The Board then uses that information to report an itemized statement of estimated need to theCounty Excise Board.

In most counties the County Excise Board is responsible for approving the budget and appropriations. In most counties, the County Excise Board revises the budget if needed.

County Budgets in Counties Where County Excise Boards are Responsible for the Budget

Most counties use the Commissioner/Excise Board Budget Method. The Board of County Commissioners prepares and submits Estimates of Needs for the county to theCounty Excise Board.    The County Assessor must also submit an Estimate of Needs for the visual inspection program to the County Excise Board.

The County Excise Board

Each county has one County Excise Board, which is an agency of the state, created by law, as part of a system of checks and balances required by the Oklahoma Constitution. This board is composed of members of the County Board of Equalization. These members are appointed in the following manner:

• One member by the Oklahoma Tax Commission. As a matter of practice, the Oklahoma Tax Commission typically seeks the advice of the county’s state senator.

• One member by the Board of County Commissioners.

• One member by the District Judge or a majority of the District Judges in all judicial districts with more than one District Judge.

The County Clerk serves as secretary to the County Excise Board. The tenure of theCounty Excise Board must be coterminous with that of the County Commissioners in Districts 1 and 3, and must follow other requirements set forth in the statutes.

The County Excise Board must perform the following functions:

• Require adequate and accurate reporting of finances and expenditures for all budget and supplemental purposes from all county entities.

• Provide each county officer with adequate funds for the performance of mandatory constitutional and statutory governmental functions within the financial means available.

• Perform other duties as defined in the statutes.

The County Excise Board meets at the county seat on the first Monday in July each year, or on a date determined by County Excise Board members. The board organizes and elects, for the upcoming fiscal year, one of its members as chairman and another member as vice-chairman to perform certain duties as required by law.

Next week Part 2, I will share the timetable the law requires Counties to follow.  My goal and desire is to inform the public of the process and clear up any confusion.