Financial Overview

Budget Process

See how a department request becomes Walton County's adopted annual spending plan—and how residents can follow the decisions along the way.

Four phases. One public plan.

The proposed budget evolves as forecasts are refined, requests are reviewed, and the Board considers priorities in public meetings.

Phase 1

Preparation

Departments prepare operating and capital requests based on service needs, staffing, projects, and funding assumptions.

February–April
Phase 2

Review

OMB and County Administration evaluate requests against revenue estimates, priorities, fund capacity, and policy guidance.

April–June
Phase 3

Workshops

The proposed budget is reviewed publicly with the Board, including funding requests, service levels, and the proposed millage rate.

June–July
Phase 4

Adoption

Required public hearings are held before the Board adopts the final millage rate and annual operating budget.

September

Who does what?

Budget development is collaborative, but each participant has a distinct responsibility.

Departments & constitutional offices

Define service needs and submit operating, personnel, and capital requests.

Office of Management & Budget

Coordinates the cycle, reviews submissions, balances resources, and prepares recommendations.

County Administration

Evaluates tradeoffs and aligns recommendations with County priorities and capacity.

Board of County Commissioners

Provides direction, considers public input, sets millage rates, and adopts the budget.

The work continues all year.

The adopted budget is both a legal spending plan and an active management tool.

Monitor

Track performance

Departments and OMB monitor revenues, spending, appropriations, and operational needs throughout the fiscal year.

Control

Stay within authority

Fund-level budgetary control keeps total appropriations within the limits approved by the Board.

Amend

Respond to change

The Board may amend the budget by resolution for grants, carry-forward funding, contingencies, or unforeseen needs.

Public participation in the FY 2027 final budget

The County held four public budget workshops. No members of the public engaged in the budget during those workshops, so no changes are attributed to workshop feedback from residents.

Residents can still review the final budget and ask questions. View meeting notices, agendas, and recordings, or open the Budget Calendar for the planned hearing schedule and contact information. Confirm dates and participation details in the official meeting notice.

Explore the details.

Open a focused page for dates, fiscal rules, fund structure, or changes to the proposed plan.

Key datesBudget CalendarWorkshops, notices, hearings, and adoption milestones. Fiscal guardrailsFinancial PoliciesBudgeting, reserves, fund balance, debt, and stewardship. Financial structureFund StructureHow resources are separated by legal purpose and service. Funding mapDepartment to FundWhich funds support offices, programs, and public services.