The County’s annual operating budget runs from July 1 to June 30. Budget development takes place every spring and is guided by the priorities and identified by the Board. The annual budget is formally adopted by the Board typically in June each year. The ordinance includes specific expenditure and revenue appropriations for the County’s departments, as well as the ad valorem tax rates and levies. The ordinance also delineates the authority of the County Manager to amend the budget during the year and to enter into certain contractual agreements.