Understanding the Washoe County Budget

How the Annual Budget Comes Together

Washoe County develops a new budget each year for the fiscal year beginning July 1. While the detailed schedule may change from year to year, the process generally includes several key steps.

1. Establish Priorities - The Board of County Commissioners and County leadership identify organizational priorities, community needs and strategic direction.

2. Review Financial Conditions - The County evaluates revenues, expenditures, economic conditions, existing obligations and long-term financial forecasts.

3. Departments Assess Service Needs - Departments evaluate the resources needed to maintain existing services and identify operational, staffing, program or capital needs.

4. Develop the Recommended Budget - County Management and the Budget Team review available resources, departmental needs and organizational priorities to develop a recommended budget.

5. Board Review & Public Process - The recommended budget is presented to the Board of County Commissioners for review, discussion and public consideration.

6. Adopt & Implement - The Board adopts the final budget, and departments use it to guide financial activity throughout the fiscal year.

County funding supports areas such as:

• Employees who provide County services, including compensation and benefits for staff across public safety, human services, roads, parks, elections and other County operations
• Public safety and justice services, including law enforcement, courts and other justice-system functions
• Health and human services for children, families, seniors and vulnerable residents
• Roads, infrastructure and County facilities, including maintenance and capital improvements
• Parks, libraries and community services
• Planning, permitting and development services
• Elections and other legally required County services
• Technology, equipment, supplies and administrative support needed to operate County services
• Capital projects and long-term investments in County facilities and infrastructure

For many County services, employees are the service. Deputies, social workers, engineers, librarians, election staff, road crews and other employees provide the day-to-day services funded through the County budget. As a result, personnel costs, including salaries and employee benefits, represent a significant portion of County expenditures.

The budget also includes operating costs, supplies, capital improvements, transfers between funds and other expenses necessary to deliver services and maintain County operations.

Note: County funding is not one single pool of money. Different revenues are held in different funds, and some resources are legally or programmatically restricted to specific purposes. Funding available for one service or project may not be available for an unrelated need elsewhere in the County.