Budget Overview

Matthew H. Hymel, County Administrator

Staff's objective in preparing the budget is to make fiscally responsible recommendations in an open and transparent manner that are consistent with long-term priorities.

The County’s current two-year budget for 2016-18 is structurally balanced and fiscally sound. Public workshops for the upcoming 2018-2020 two-year budget took place March 26-28 and staff collected feedback from both the Board and the public. On the final day of the March workshops, the Board approved staff recommendations to close the projected budget gap for fiscal years 2018-19 and 2019-20. 

Staff has finalized the FY 2018-20 Proposed Budget. Public budget hearings will take place the morning of June 18 and the afternoon of June 20 in the Board of Supervisors chamber, Suite 330, at the Marin County Civic Center. The Board is expected to take a vote on the Final Budget at the conclusion of the Wednesday afternoon session.

Over the past several years, the County took several actions to bring the budget into balance. Ongoing expenses were reduced by more than $30 million and the workforce was reduced by approximately 10 percent. The County adopted a lower-cost retiree health plan for new employees in 2008, negotiated lower pension tiers for new employees in 2011, implemented the Public Employees' Pension Reform Act (PEPRA) of 2013, and established an Other Post-Employment Benefits (OPEB) trust to fully fund retiree health obligations. Over the past six years, the County reduced its unfunded retiree liabilities by over $240 million. All three independent bond rating agencies have affirmed Marin County’s AAA credit rating.

In 2014, the County began using a two-year budget process. Although budget staff works with departments to create a two-year budget every two years, the Board annually approves budgets only for one fiscal year. The two-year budgeting process facilitates long-term planning, maximizes efficiencies and thus saves the County money.

 

Budgets

Marin County Budgets

The County of Marin's yearly budgets for the fiscal years 2013 through 2020 are available below.

The 2018-20 Proposed Budget represents the County's spending plan for the coming fiscal year as well as department work plans based on countywide priorities. It also serves as a tool to inform the community about County government. The Proposed Budget includes information about County services and provides an overall statistical profile of Marin County. Summary information about each department's goals and initiatives is included in the Proposed Budget as well as in departmental performance plans. The Budget-in-Brief provides a high-level overview of the Proposed Budget, and the Capital Improvement Program identifies the County's short-term and long-term capital needs. Finally, the Department of Finance compiles the Final Budget (including Special Districts), and produces the Comprehensive Annual Financial Report (CAFR).

FY 2018-20

On June 5, 2018, the Board of Supervisors will receive the Proposed Budget for the new fiscal year that begins on July 1, 2018. Public hearings are scheduled for Monday, June 18, and Wednesday, June 20, in the Board chamber before the Board votes on the Final Budget.

FY 2017-18

On June 6, 2017, the Board of Supervisors reviewed the Proposed Budget for the new fiscal year that began July 1, 2017. Public hearings were held on June 19 and June 20, 2017, in the Board chamber before the Board adopted the Final Budget.

FY 2016-18

On June 7, 2016, the Board of Supervisors reviewed the Proposed Budget for the new fiscal year that began July 1, 2016. Public hearings were held on June 20 and June 22, 2016, in the Board chamber before the Board adopted the Final Budget.

FY 2015-16

On June 2, 2015, the Board of Supervisors reviewed the Proposed Budget for the fiscal year that began July 1, 2015. Public hearings were held on June 15 and 17, 2015, in the Board chamber before the Board adopted the Final Budget.

The FY 2015-16 Budget and Performance Plan Workshop was held in April 2015. For more information, please see the Board letter summary and the departmental performance plans for FY 2014-16. This public workshop played an important role in the County’s budget development process.

FY 2014-16

On June 3, 2014, the Board of Supervisors reviewed the Proposed Budget for the new fiscal year that began on July 1, 2014. Public hearings were held on June 16 and 18, 2014, in the Board chamber before the Board adopted the Final Budget.

The FY 2014-16 Budget and Performance Plan Workshop was held in March 2014. For more information, please see the Board letter summary and the departmental performance plans for FY 2014-16. This public workshop played an important role in the County’s budget development process.

FY 2013-14

On June 19, 2013, the Board of Supervisors adopted the Final FY 2013-14 County Budget.

Role of the Public

The budget process is designed to promote dialogue about community priorities. Members of the public are encouraged to participate by writing letters or talking to County Supervisors and department heads. They may also speak at any public hearing on the proposed budget or on amendments to the adopted budget and may apply for appointment on one of the many appointive boards and commissions where County programs and budget priorities are reviewed and analyzed.

Agendas and background information for regular meetings of the Board of Supervisors are available online and at the Clerk of the Board of Supervisors reception desk by the close of business the Friday preceding the regularly scheduled Tuesday meetings. Budget hearing schedules are also available online. Copies of the final budget are available at the Department of Finance and at Marin County public libraries.

Budget Calendar Cycle

Public budget hearings are conducted by the Board of Supervisors.  The calendar for these hearings is published in local newspapers.  Precise dates and times are available at the Office of the Clerk of the Board or in the departments concerned.

Final budgets are approved by the Board at the end of the hearings by reference to the financing uses in the budget as finally determined for the County of Marin. At the end of the public hearings, the Board formally adopts the approved balanced budget and sets the tax rates within constitutional limits. 

Budget Calendar Cycle
Month Description of Activities
January Departments begin planning for the coming fiscal year and begin to prepare budget requests.
February

Departments submit estimates of current year expenditures and budget requests covering current and proposed programs or changes to the County Administrator.

The County Administrator meets with departments to review current year department program results, priorities and budget issues mid-year to inform budget planning.  Determination is made of funding available for the current budget.

March Budget requests are reviewed and analyzed by the County Administrator. Preliminary comparison of total requests with total anticipated revenue is made in consultation with Department of Finance.
April

The County Administrator makes preliminary expenditure adjustments to bring proposed total expenditures in line with total anticipated revenues for the coming year.

The County Administrator meets with department heads to discuss budget requests and financing limits.

May Departments amend their requests and the County Administrator prepares the final recommendation for a balanced budget based on the latest available information
June

The proposed budget is presented to the Board of Supervisors. Copies of the Proposed Budget are available at the County Administrator's Office for the public, or copies may be studied at local public libraries.

The Proposed Budget is adopted by the Board and becomes the legal authority to continue services until the final budget is adopted.

November

The Department of Finance compiles the Final Budget in accordance with the County Budget Act (Government Code §29000 et seq.) and presented in a format prescribed by the State Controller.

Departments submit capital improvement requests for the next fiscal year.

Common Budget Questions

You'll find a list of commonly asked budget questions and their answers in our FAQs section.

Archived Budgets

Marin County Budgets

The County of Marin's yearly budgets for the fiscal years 2000 through 2013 are available below.

The Proposed Budget represents the County's proposed spending plan for the coming fiscal year as well as a work plan based on countywide priorities. It also serves as a tool to inform the community about County government. The Proposed Budget includes detailed information about County services and the County's finances and provides an overall statistical profile of Marin County. Summary information about each department's most important goals and initiatives is also included in the Proposed Budget as well as in their performance plans. The Budget-in-Brief provides a high level overview of the Proposed Budget and the Capital Improvement Program identifies the County's short-term and long-term capital needs. Finally, the Department of Finance compiles the Final Budget (including Special Districts), and produces the Comprehensive Annual Financial Report (CAFR).


FY 2012-13

FY 2011-12

FY 2010-11

FY 2009-10

FY 2008-09

FY 2007-08

FY 2006-07

FY 2005-06

FY 2004-05

FY 2003-04

FY 2002-03

FY 2001-02

FY 2000-01