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County Budget Process

Department Managers Budget Process

The process for the next year's budget begins in the fall with department managers submitting their operating budgets to the county administrator and finance director.  Department Managers consist of elected and appointed County officials.

During the month of September, department managers meet with the county administrator and the finance director to review the submitted budget proposals.  The budget proposals are adjusted prior to the first meeting of the Budget Committee and Commission in October.

County Commission Joint Budget Process 

The County Commission and the Budget Committee hold joint budget review sessions during October and November.  During these meetings, the Commission and the Budget Committee review the budget requests and ask questions of the county administrator and department managers.

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 is tasked with either approving the budget along with the County Commission, 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 prior 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 Knox County budget.

Budget Approved

After the public hearing, the Budget Committee must adopt a final budget and forward that budget to the County Commission.  The Commission cannot alter the budget except by unanimous vote of the Commission.  However, should County commission unanimously vote to change the budget, the Budget Committee can then review the Commission's 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.