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Budget & Finances

County Budget Process

In general, Maine Revised Statutes Annotated 30-A § 701, 706, and 753 provides the county with the process of developing and adopting an annual county budget.

Press Release 2008 Budget Schedule (pdf)

Department Heads Budget Process
In 2007 the budget process began with department heads submitting their operating budgets for 2008 on or before August 31, 2007 to the county administrator.  Department Heads consist of elected and appointed county officials.

During the month of September, department heads met with the county administrator and the finance director to review the submitted budget proposals for 2008.  The budget proposals are adjusted prior to the first meeting of the budget committee and commission scheduled for Thursday, October 18, 2007 at 5:00 p.m.

County Commissioners Joint Budget Process
The county commissioners are charged with preparing a proposed budget for review by the county's budget committee (pdf).  The county commissioners are required by statute to present an itemized budget proposal to the budget committee 60 days before the end of the year.  There are three county commissioners elected by district within the county; each serves a four-year term.

County commissioners and the budget committee hold joint budget review sessions during October and November.  During these meetings the commissioners and the budget committee review the budget requests and ask questions of the county administrator and department heads. 

Budget Committee Budget Joint Process
The budget committee membership consists of nine members elected from eight districts within the county.  Each member serves a four-year term.

The budget committee then is tasked with either approving the budget along with the county commissioners, or making changes to the budget proposal. The budget committee may only make changes to the proposed budget if there is a recorded explanation for suggested changes.  The budget committee may wait until after the public hearing to take a final vote on the budget.

Public Hearing
The budget committee is required according to statute to hold a public hearing before the end of the county's fiscal year and before the final adoption of the budget.  Notice of the public hearing must be given at least 10 days in newspapers circulated within the county, and a written notice and a copy of the proposed budget must be sent to the clerk of each municipality in the county.  The municipal clerk is responsible for notifying municipal officials of the receipt of the proposed county budget. The public hearing is scheduled for Thursday, November 29, 2007 at 6:00 p.m.

Budget Approved
After the public hearing the budget committee must adopt a final budget and forward that budget to the county commissioners.  The county commissioners cannot alter the budget except by unanimous vote of the board.  However, should county commissioners unanimously vote to change the budget, the budget committee can then review the county commissioners' budget proposal and can reject any changes by a 2/3 vote of its membership.

Taxes Assessed
After the budget has been adopted, the county's taxes can be assessed.  County taxes are apportioned upon the municipalities according to the last state property valuations.

County Budget Filed with the State
A copy of the approved final county budget must be filed with the State Auditor, who retains the budget for three years.

For a more detailed explanation of the procedures governing the county budget process, please refer to MRSA 30-A.

Budget Review Schedule (pdf)

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