Understanding the Boone County Fiscal Court Budget Process

Creating a budget for Boone County is a lengthy and, at times, complicated process. In fact, while the budget isn’t required to be approved by the Fiscal Court until June 30, work begins in January. Here’s a quick rundown of how the budget is created:

  • Department heads submit budget requests.
  • The Judge/Executive works closely with the County Treasurer and County Administrator to review and update the budget.
  • The Judge/Executive sends the proposed budget to the Fiscal Court.
  • The Judge/Executive, along with County leadership, presents the proposed budget during a caucus meeting (which is open to the public).
  • The proposed budget is posted online for residents to review.
  • A public hearing is held to give residents the opportunity to ask the Fiscal Court questions about the proposed budget and share comments.
  • The budget must be finalized and submitted to the state by June 30.

Several other steps in the process are governed by Kentucky statute. For example, the proposed budget must be submitted to the Department for Local Government (DLG) by June 1. This ensures the budget—and the County’s budget process—follows the letter of the law.

(Review the 100+ page manual that governs county budget preparation.)

The budget process has many moving parts and includes several organizations outside of Fiscal Court operations, including:

  • Support for Sheriff’s Department
  • Public Safety Communication Center
  • Golf Courses
  • Capital Fund
  • Opioid Abatement Fund
  • Mental Health, Intellectual Disability and Aging (MHID) Funds
  • Various elected county offices and their operations

Funding for the budget comes from other sources outside taxpayer dollars, as well. This includes fees and taxes collected from businesses and utilities, and federal and state grants awarded to county departments. Funding is also collected by “user fees” – meaning the people that use the service pay for it directly. This includes items like dog licenses, green fees and permit fees.

We invite our residents to review the materials in this project, include the proposed FY25 budget and share your comments and questions.