Following Board approval of the budget, the Administrative Services Department prepares the adopted budget for distribution to departments and other interested parties. The adopted budget becomes effective October 1 through September 30. Contributed capital is budgeted as a revenue, and fixed asset purchases are budgeted as capital outlay expenditures for control purposes. Martin County follows the laws of Florida regarding the control, adoption and amendment of the budget during each fiscal year. Budgets for Governmental Funds are legally adopted.
Budgetary control is maintained through the use of encumbrances.
Adjustments to the budget are in accordance with Florida Statutes chapter 129.06 and are performed as identified within this document. As each program has an assigned budget, expenditures are controlled at the total dollars for each program. This allows flexibility within the program as well as an accurate representation of expenditures within the various line items. Viewing PDF documents requires Adobe Reader. Accessibility Policy Copyright 2001, Martin County, Florida.