Creating a budget for Boone County is a lengthy and, at times, complicated process. In fact, while the budget isn’t required to be approved by the Fiscal Court until June 30, work begins in January. Here’s a quick rundown of how the budget is created:

• Department heads submit budget requests.
• County Treasurer and County Administrator vet Departmental requests
• The Judge/Executive works closely with the County Treasurer and County Administrator to review and update the budget.
• The Judge/Executive sends the proposed budget to the Fiscal Court.
• The Judge/Executive, along with County leadership, presents the proposed budget during a caucus meeting (which is open to the public).
• The proposed budget is posted online for residents to review.
• A public hearing is held to give residents the opportunity to ask the Fiscal Court questions about the proposed budget and share comments.
• The budget must be finalized and submitted to the state by June 30.

Several other steps in the process are governed by Kentucky statute. For example, the budget draft must be submitted to the Fiscal Court by May 1. The proposed budget as finalized by the Fiscal Court must also be submitted to the Department for Local Government (DLG) by June 1. This ensures the budget—and the County’s budget process—follows the letter of the law.

(Review the 100+ page manual that governs county budget preparation.)

The budget process has many moving parts and includes several organizations outside of Fiscal Court general fund operations, including:

• Sheriff’s Department
• Public Safety Communication Center
• Golf Courses
• Various elected county offices and their operations

Funding for the budget comes from other sources outside taxpayer dollars, as well. This includes fees and taxes collected from businesses and utilities, and federal and state grants awarded to county departments. Funding is also collected by “user fees” – meaning the people that use the service pay for it directly. This includes items like dog licenses, green fees and permit fees.

We’ll share more information about the budget and the timeline over the next two months. Here are a few key dates to keep in mind:

• April 30: The Boone County Fiscal Court will have a caucus meeting to review and discuss the FY2025 proposed budget.
• May 1: The proposed FY2025 budget will be posted on boonecountyky.org for the public to review.
• May 21: A public hearing will be held at the beginning of the Fiscal Court meeting at 8:30am. Residents can ask questions and share comments about the proposed FY2025 budget.
• May 21: First Reading of the proposed budget at the Fiscal Court meeting.
• June 30: The FY2025 budget must be approved and adopted by the Boone County Fiscal Court, as required by Kentucky statute, no later than June 30.