This page provides sample budget policies from cities and counties in Washington State, along with recommended resources to help develop a budget.

It is part of MRSC's series on Budgeting in Washington State.

Overview

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.

Examples of 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

• Coupeville Budget Policies (2014)
• Des Moines Budget Policies (2009)
• Mukilteo Budget Policy (2010)

City/Town Biennial Budget Policies

• Auburn Budget Policies (2013)
• Bainbridge Island Budget Policies (2018)
• Federal Way Budget Policies (2016)
• ​Mercer Island Budget Policies (2017-18) - Very lengthy document

County Biennial Budget Policies

• Benton County Budget Policies and Procedures (2011)

Recommended Resources

The Government Finance Officers' Association (GFOA) has some useful resources that can help you draft a budget policy, including:

• GFOA Adopting Financial Policies (2015) - Best practice that discusses the necessity of adopting operating budget policies.
• GFOA Achieving a Structurally Balanced Budget (2012) - Best practice that incorporates the concepts of a structurally balanced budget into the framework of operating budget policies.
• GFOA Financial Policies (2012) - For-purchase publication provides a step-by-step approach to developing and implementing financial policies.