Budgets
The County Budget Process in West Virginia
The county budget process in West Virginia is a structured procedure that ensures responsible financial planning and allocation of taxpayer funds for essential services and operations. Governed by West Virginia Code §7-7-1 et seq., this process involves planning, review, approval, and oversight to maintain fiscal responsibility and transparency.
Key Steps in the County Budget Process:
- Budget Preparation (January – February)
County officials and department heads submit budget requests based on expected needs for the upcoming fiscal year.
The County Commission reviews revenue projections, including property taxes, fees, and state/federal funding.
A draft budget is developed, balancing anticipated revenue with projected expenses. - Public Hearing & Review (March)
A public hearing is held to gather community input and ensure transparency.
The County Commission discusses adjustments and makes necessary revisions. - Submission to the State Auditor (March 28 Deadline)
The finalized county budget is submitted to the West Virginia State Auditor’s Office for review.
The Auditor ensures compliance with state laws and that the county maintains a balanced budget. - Approval and Implementation (July 1 - Start of Fiscal Year)
Once approved, the budget takes effect at the start of the new fiscal year (July 1 - June 30).
Funds are allocated to county departments, law enforcement, public works, emergency services, and other critical areas. - Monitoring and Adjustments (Throughout the Year)
The County Commission regularly monitors revenues and expenditures.
Budget revisions may be made as needed, with approvals required for significant changes.
Why is the Budget Process Important?
✅ Ensures Fiscal Responsibility – Counties must operate within their means and avoid deficits.
✅ Promotes Transparency – Public involvement and oversight prevent misuse of funds.
✅ Funds Essential Services – Supports law enforcement, roads, schools, public health, and emergency services.
By following this structured process, West Virginia counties ensure efficient financial management while serving the needs of their communities.