The detail annual budget process begins in the fall of each year. The Department Heads create their operating budget and a list of their Capital needs. They review it with the Finance Administrator who prepares a total budget with comparisons to previous years. This is presented by the Department Heads and Finance Administrator to the Budget Committee. After review and questioning the Budget Committee recommends it to Council for approval. The final approved budget is passed by Council in February or March in the form of an Appropriation Ordinance which is sent to the County Auditor’s office. The County Auditor’s office compares it to the “Certificate of Estimated Resources” to verify that there are income sources available in each Fund to pay the appropriations.