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Subjects › Finance › Biennial Budgeting
Reviewed August 2010
Biennial Budgeting

Biennial Budgeting

All cities and towns that wish to begin budgeting on a biennial basis must pass an ordinance to that effect six months prior to the beginning of the fiscal year. For the 2011-2012 biennium, the last date to pass such an ordinance was June 30, 2010. Cities and town that missed that deadline must wait until the 2013-2014 biennium because the first year of a biennial budget must be an odd-numbered year.

Counties can start a biennial budget in any year. They are not limited to an odd-numbered year as cities are. And, their biennial budget statute gives no indication of when the ordinance or resolution providing for a biennial budget must be passed. From a practical standpoint, it probably needs to be done during the first half of the year so that departments can prepare the estimates that are due to the auditor in August.

Statutes

Documents