Budget Office Process Timeline

Brevard County’s Annual Budget is essentially a year-round process that involves understanding of the financial forecasts and legislative impacts; reviewing the impacts of property valuations; aligning the Boards’ priorities and direction from workshops and discussions; and understanding the service needs and requests from the County’s stakeholders and Charter Officers.

Budget Process Timeline
TimelineKey Activities Performed


  • Begin New Fiscal Year
  • Implementation and execution of the adopted budget
  • Continue monitoring activity from previous fiscal year
  • Finalize prior-year budget amendments

November - December

  • Budget Office reviews current and future state revenue projections
  • Final budgetary transfers from previous fiscal year are analyzed and executed
  • Budget Book is published and made available through publicly accessible website
  • Cost Allocation Plan development begins for the next fiscal year
  • Budget Office to begin compiling pertinent issues that may impact the current and future budget processes

January - February

  • Review and analyze Local Government Financial Handbook Major Revenue data
  • Budget training opportunities for Departments and Agencies
  • Board of County Commissioner Budget Workshop and organizational review of current and future goals
  • Future personnel costs and cost allocation costs are developed and analyzed


  • Financial and budgetary systems are opened for departmental inputs
  • Departmental rates such as internal services, benefit rates and other rates are collected and distributed
  • Personnel costs and cost allocation costs are distributed to departments
  • Departments begin drafting their upcoming operational and capital improvement budgets
  • Preparation of 3rd Quarter Supplemental Budget Requests

April - May

  • Department budget requests are submitted to the Budget Office for initial review
  • Budget Office reviews budget for completeness and alignment with organizational direction
  • Budget Office presents the 3rd Quarter Supplemental Budget Request to the Board of County Commissioners
  • Departmental budget requests are routed to the County Management
  • Departments begin meeting with the County Manager’s Office to present departmental budget requests


  • Preliminary certified tax roll is received from Property Appraiser
  • Departmental budgets are revised, if necessary, to include input derived from meetings with County Management
  • Property Appraiser, Sheriff’s Office, Supervisor of Elections and the Clerk’s Office submit budget requests


  • Certified tax roll from Property Appraiser is received


  • The Proposed Budget (Operating and CIP) is submitted to Board of County Commissioners and made publicly accessible through our website
  • Certified tax roll is received from Property Appraiser
  • Public Hearing for Board of County Commissioners to set tentative Ad Valorem Millage rates


  • Tax Collector submits budget request
  • Changes to the Requested Budget are implemented, if necessary
  • Melbourne-Tillman Water Control District submits budget request
  • Notice of proposed taxes (TRIM) notice mailed to taxpayers


  • Public Hearings for fee and assessment resolutions are presented to the Board of County Commissioners
  • First Public Hearing to adopt the Tentative Budget and Millage Rates
  • Final Public Hearing to adopt the Final Budget
  • Budget resolutions forwarded to Property Appraiser, Tax Collector and Florida Department of Revenue