Budget Process

Welcome to the Prince George’s County Council’s FY 2016 Budget web page! We hope this online budget resource will provide the information you need to be actively engaged in the budget process as we discuss the priority issues important to us all-Economic Development, Transit-Oriented Development, Transportation, Healthcare, Education and Public Safety.

Quick Guide to the Council’s Budget Process
Here you will find a wide range of budget resources including a summary of the proposed FY 2016 Budget, the current spending plan, an explanation of the council’s budget review and adoption process, public hearing schedules and other important budget calendar dates, as well as links to press releases, event announcements and more.

We look forward to even greater citizen engagement and encourage you check back often for timely budget updates.

Resources
The Council's Budget Process can seem complex. We are pleased to provide you with this guide, designed to help clarify any questions you may have about the steps involved in putting together the county's spending plan, and the Council's role in the review and adoption of the FY 2016 Budget. Download the following for the Budget Overview of proposed document and the Budget Process:
According to Section 804 of the County Charter, "Not later than March 15 of each fiscal year, the County Executive shall submit to the Council the proposed county budget for the ensuing fiscal year."

For a comprehensive review and definition of the County Budget, please view the County Code Sections  801- 811.

Prince George's County Budget Portal



  1. Basic Concepts
  2. Functional Organization
  3. The Operating Budget

Budgeting, accounting, reporting and auditing are basic elements of a comprehensive system of financial management.  Each of these activities, although performed by separate organizational units of the County government, is nevertheless interrelated.

Budgeting 
Budgets, prepared by the County Executive with the assistance of the Office of Management and Budget (0MB), are approved by the County Council thereby instituting the fiscal plan for the delivery of public services, the acquisition of public facilities required for such purposes, and the administrative support required for management purposes.  In the decision-making process, consideration is given to alternatives and priorities represented by the budget programs and items in order to reach specific objectives related to health, individual and community assistance, public safety, education, economic development, environmental conditions, recreation and effective and efficient management.

 Accounting and Reporting 
The planning effort represented in the current expense and capital budgets culminates with the adoption of the budgets and is succeeded by implementation of the programs approved and administrative control of funds.  The budgetary control exercised by the Office of Management and Budget (0MB) in preparing the agency budgets continues as 0MB monitors the agencies budgets throughout the fiscal year.  The Office of Finance also becomes directly involved in the accounting process that tracks financial data on assets, liabilities, revenues, expenditures and encumbrances producing monthly reports which can be reviewed by the agencies and 0MB.  The Office of Finance along with 0MB also monitors the receipt of revenues identified in the budget to fund the various programs approved by the Council and the Executive.

Auditing 
In addition to the fiscal monitoring performed by the Office of Finance and 0MB, the County Auditor, appointed by the County Council, is responsible for preparing and submitting to the Council and the Executive a complete financial audit within 6 months after the close of the preceding fiscal year.  The complete financial audit is contracted out to an independent certified public accounting firm.  The County Auditor heads the Office of Audits and Investigations, which is a division of the Legislative Branch of government.  In addition to the annual audit the Council or the Executive may order a special audit of any agency receiving or expending County funds.  All records and files pertaining to County funds are at all times open to the inspection of the County Auditor. Working closely with and under the supervision of the Council Administrator, also appointed by the Council, the Auditor and the staff of the Office of Audits and Investigations prepare budget staff reports and assist in the Council’s annual budget review.

Two Types of County Budgets

There are generally two types of budgets, an annual operating budget and a capital budget. The capital budget refers to the first year of the Six (6) Year Capital Improvement Program.  In Prince George’s County, terms used to describe these types of budgets are the Operating Budget and the Six Year Capital Improvement Program (CIP).

The Capital Budget/Capital Improvement Program and Operating Budget are submitted simultaneously as two separate documents by the Executive not later than March 15 each calendar year.  The Council reviews both budgets according to the budget schedule shown on Exhibit I and simultaneously acts on both the Capital Budget and Operating Budget in one bill entitled the Annual Budget and Appropriation Ordinance.  For the purpose of this handbook the Capital Budget/Capital Improvement Program and the Operating Budget will be discussed separately as the requirements differ for each budget.  The rules and requirements pertaining to approval of the budget and adjustments made after adoption are discussed in turn.