View 2025 Adopted Budget (PDF)

Budget Preparation and Development

The procedures governing the preparation, submission, and adoption of Monroe County's annual budget are stipulated in Article IV of the County Charter and Article VI of the Administrative Code. The development of the capital budget involves a slightly different process and timing, as also stipulated in Article IV of the County Charter.

Budgeting is a year-long process. Early in the year, the Chief Financial Officer / Director of Management & Budget briefs the County Executive on the financial outlook for the forthcoming and subsequent budget years. After consultation with the County Executive, detailed budget instructions and specific budget targets are issued to all departments by mid- to late-May to guide the preparation of departmental budget requests. During May and June, department heads assess their operating needs and prepare their requests for submission to the Office of Management & Budget (OMB) by July 1st. OMB personnel, in continued consultation with department staff, analyze budget during the remainder of the summer and fall. Final decisions are made by the County Executive, who in turn must submit a proposed budget to the County Legislature on or before November 15th.

Budget Adoption

Following submission of the proposed budget, the Legislature must meet to deliberate on the budget and must hold at least one public hearing prior to the budget's adoption in December.

If the Legislature passes the budget as proposed at its regularly scheduled December meeting (the second Tuesday of December), no further action is required on the part of the County Executive. If, however, the Legislature fails to vote on the budget's adoption by midnight, the President will adjourn the meeting without motion from the floor until 8:00AM the next morning.

Prior to midnight, a motion can be made and seconded to suspend the rules so that the meeting can continue past midnight. Twenty votes are required to suspend the rules.

If the budget does not pass at the regularly scheduled December meeting, the Legislature must meet every day thereafter (including Sat, Sun, and holidays), at a time to be set by the President, for a minimum of two hours to debate the budget. Such daily meetings must continue through and including December 16 or until the budget passes, whichever comes first.

If the budget has not been passed by the close of December 16, and no amendments have been agreed upon by the Legislature, then the budget submitted by the County Executive shall be deemed to have been adopted.

If, however, the budget has not been passed, but one or more amendments have been agreed upon by the Legislature, the Clerk of the Legislature will have 48 hours (maximum is December 18) to transmit all agreed upon amendments to the County Executive for his/her consideration. Failure to meet the 48-hour deadline will deem the budget as submitted by the County Executive to have been adopted.

The County Executive has 48 hours (maximum is December 20) to return to the Clerk of the Legislature a statement regarding his/her approval or objection to each amendment. Failure to meet the 48-hour deadline will deem the budget to have been adopted as amended.

Once received by the Clerk of the Legislature, the Legislature will have 48 hours (maximum is December 22) to reconsider any amendments objected to by the County Executive. With eighteen votes, the Legislature can approve any reconsidered amendments.

If the Legislature fails to meet or fails to reconsider any amendments objected to by the County Executive, the budget will be deemed to have been adopted as submitted by the County Executive, along with any amendments approved by the County Executive.

Upon adoption of the budget, the Legislature shall forthwith, as its next order of business, adopt such resolutions as may be necessary (bond resolutions and cash transfers) to finance the capital projects contained in the capital budget.

The Legislature must then pass the necessary resolutions to levy taxes required by the budget and re-levy delinquent taxes.