This page provides sample budget policies from cities and counties in Washington State.
Budget policies are typically adopted to clarify the budget process. Operating budget policies address roles and responsibilities of the budget process, timelines, definitions of a balanced budget, and budget controls such as fund balance levels. Budget policies are an important step in a more strategic and long-term financial planning approach to the fiscal wellbeing of local government.
Sample Budget Policies
Below are examples of city and county budget policies. These policies are often adopted every budget cycle as part of the budget document, or as part of a comprehensive financial management policy. Sometimes they are adopted as stand-alone policies.
City/Town Annual Budget Policies
City/Town Biennial Budget Policies
County Biennial Budget Policies
The Government Finance Officers' Association (GFOA) has some useful resources that can help you draft a budget policy, including: