Budgets

Budgeting - Table of Contents

2025 Budget Suggestions (PDF publication)

Introduction to Budgeting

City and Town Budget Procedures

City and Town Budget Calendars

County Budget Procedures

County Budget Calendars

Biennial Budgeting

Budget Policies

Accounting, Receiving, and Disbursing

Banking Services

Cost Allocation

Credit Card Acceptance

Electronic Signatures

Gift of Public Funds

Payroll Administration

Petty Cash and Other Revolving Funds

Finance Tools, Checklists, and Templates

Asset Management

Asset Management Policies

Surplus City or Town Property

Surplus County Property

Surplus Property for Special Purpose Districts

Debt

Types of Municipal Debt

General Obligation Debt Limits

Debt Management Policies

Financial Data

Consumer Price Index (CPI-U and CPI-W)

Implicit Price Deflator (IPD)

Tax and Population Data

Finance Policies

Financial Policies Tool Kit

Financial Policies Overview

Credit Card Use Policies

Fund Balance and Reserve Policies

Investment Policies

Travel and Expense Reimbursement Policies

Financial Reporting

Annual Financial Reporting

Revenues

Revenue Guide for Washington Cities and Towns (PDF publication)

Revenue Guide for Washington Counties (PDF publication)

Special Purpose District Revenue Sources

Local Government Ballot Measures

Property Taxes

Property Tax Basics

Emergency Medical Services (EMS) Levies

Levy Lid Lifts

Tax Increment Financing (TIF)

Sales and Excise Taxes

Sales and Use Taxes

City Business and Occupation (B&O) Taxes

Lodging Tax (Hotel-Motel Tax)

Real Estate Excise Taxes (REET)

Utility Taxes

Federal and State Funding

American Rescue Plan Act (ARPA)

Bipartisan Infrastructure Law

County Timber Revenues

2025 State Shared Revenue Estimator

Other Revenues

City Business Licenses and Fees

Impact Fees

Parks and Recreation Finance

Corporate Sponsorship and Naming Policies

Transportation Benefit Districts (TBDs)