Biennial Budgeting

Cities must begin a biennial budget in an odd-numbered year. During the current year, 2004, a city may adopt a budget for 2005-2006. Counties do not have such a restriction. They can begin a biennial budget in any year.

Cities intending to do a biennial budget for the first time must pass an ordinance to this effect by June 30th. Counties may pass such an ordinance at any time before they begin their budget process.

Statutes

• Ch. 35.34 RCW -- Biennial Budgets
• Ch. 35A .34 RCW -- Biennial Budgets (Code cities)
• RCW 36.40.250 -- County biennial budgets -- Supplemental and emergency budgets

Documents

• Biennial Budgeting in Washington Cities and Counties ( 67kb) by Mike Bailey, Finance Director, City of Lynnwood

• An elected official's guide to multi-year budgeting / by Salomon A. Guajardo. -- Chicago, Ill. : GFOA, 2000
  MRSC Library Loan Request Form

• Multiyear budgeting / by James Cavenaugh and Pamela S. Caskie. June 1999. -- Washington, D.C. : ICMA, 1999
  MRSC Library Loan Request Form

• "Taking the Plunge: The Conversion to Multi-year Budgeting," ( 60kb) by Andrea Jackson. Government Finance Review, August 2002

• City/County Budgets -- Includes a number of Biennial Budgets