5.4.1 – Budget Development Guidelines
Standard: The agency shall establish guidelines to inform the heads of organizational components of the essential tasks and procedures relating to the budget preparation process. The guidelines shall include instructions for preparing budget request documents and for providing adequate justification for major continuing expenditures or changes in continuing expenditures of budget items. Information should be included regarding operating impact.
Suggested Evidence of Compliance: Provide the budget development guidelines.
Narrative:
Westchester County (WC) Department of Budget (DOB) distributes budget procedural instructions to each department annually. PRC reviews its needs for the coming year with input from managers and directors, and then crafts a budget with senior management. The Finance Division oversees budget preparation and the proposed budget is submitted by September 1.