Budget Workbooks (for Budget Year 2018)

This page contains the budget workbooks to be used by municipalities in completing their 2018 budgets.  Amended budget workbooks are also provided.  The budget workbooks are organized by municipality type and are in varying sizes. 

The computation to determine levy limit now contains an adjustment for inflation using the Consumer Price Index for All Urban Consumer as published by the United States Department of Labor.  The CPI rate to be used by counties and cities in their 2018 budget is 1.4%, which is the average of the CPI rates for the last five years.  The CPI rate to be used by all other taxing subdivisions is 1.3%, which is the rate for the preceding calendar year (2016).  These rates are incorporated into both the 2018 Budget Workbooks and the HB2088 Template (which is to be used by counties and cities in determining if they are required to hold an election).    

Cities and counties are advised that due to timing constraints, the budget workbooks for counties and cities could not be updated to reflect all the changes due to House Bill 2088.  Therefore, the city and county budget workbooks computed limit page has been disabled.  Counties and cities will need to complete the budget forms as usual, but will also need to complete the House Bill 2088 Template (attached below) to determine the computed limit for the 2018 budgets and to determine if one of the other two exemptions for the election requirements apply.  

If you have questions concerning the CPI rates, budget workbooks, or template, please do not hesitate to contact Municipal Service's staff at either 785-296-6033 or 785-296-8083.   

 

Amended Budget Workbooks

With the Amended Budget workbook up to six funds may be amended at one time.

For use by municipalities with a fiscal year other than January 1 to December 31.  Up to six funds may be amended at one time.

With the Amended Budget-Expanded workbook up to 10 funds may be amended at one time.

City Budget Workbooks

The City budget workbook contains a general fund, a general fund detail page, debt service fund, library fund, four additional tax levy funds, special highway fund, five additional no-tax levy funds, one single page no-tax levy fund, and one non-budgeted fund page (up to five non-budgeted funds).

The City with Recreation Commission budget workbook contains a general fund, a general fund detail page, debt service fund, library fund, recreation fund, four additional tax levy funds, special highway fund, five additional no-tax levy funds, one single page no-tax levy fund, and one non-budgeted fund page (up to five non-budgeted funds).
The City 1 budget workbook contains a general fund, a general fund detail page, debt service fund, library fund, 10 additional tax levy funds, special highway fund, seven additional no-tax levy funds, four single page no-tax levy funds, and two non-budgeted fund pages (up to 10 non-budgeted funds).
The City 2 budget workbook contains a general fund, a general fund detail page, debt service fund, library fund, 10 additional tax levy funds, special highway fund, 11 additional no-tax levy funds, four single page no-tax levy funds, and four non-budgeted fund pages (up to 20 non-budgeted funds).
The City 2 with Recreation Commission budget workbook contains a general fund, a general fund detail page, debt service fund, library fund, recreation fund, 10 additional tax levy funds, special highway fund, 11 additional no-tax levy funds, four single page no-tax levy funds, and four non-budgeted fund pages (up to 20 non-budgeted funds).
The City 3 budget workbook is designed for a city that is located in multiple counties (up to four counties).  The workbook contains a general fund, a general fund detail page, debt service fund, library fund, four additional tax levy funds, special highway fund, five additional no-tax levy funds, one single page no-tax levy fund, and one non-budgeted fund page (up to five non-budgeted funds).
The City 4 budget workbook is designed for a city that is located in multiple counties (up to four counties).  The workbook contains a general fund, a general fund detail page, debt service fund, library fund, 10 additional tax levy funds, special highway fund, 11 additional no-tax levy funds, four single page no-tax levy funds, and four non-budgeted fund pages (up to 20 non-budgeted funds).
The City 4 with Recreation Commission budget workbook is designed for a city that is located in multiple counties (up to four counties).  The workbook contains a general fund, a general fund detail page, debt service fund, library fund, recreation fund, 10 additional tax levy funds, special highway fund, 11 additional no-tax levy funds, four single page no-tax levy funds, and four non-budgeted fund pages (up to 20 non-budgeted funds).

County Budget Workbooks

The County budget workbook has a general fund, a general fund detail page, debt service fund, road and bridge fund, 22 additional tax levy funds, 10 no-tax levy funds, and one non-budgeted fund page (up to five non-budgeted funds).

The County 1 budget workbook has a general fund, a general fund detail page, debt service fund, road and bridge fund, 22 additional tax levy funds, 16 no-tax levy funds, and four non-budgeted fund pages (up to 20 non-budgeted funds).
This workbook is for those counties that include a special district with their budget submission.  This workbook will be completed for each special district listed on the county budget certificate page and attached to the county budget.
This workbook is designed for counties that report multiple special districts along with the county budget.  The workbook will be completed for the special districts and the respective computation and fund pages will be submitted along with the county budget.  The workbook certificate page(s) and summary page(s) will be attached to the county budget certificate page and summary page, respectively.

Recreation Commission Budget Workbook

The budget workbook to be used by recreation commissions.

Special District Budget Workbooks

The Special District budget workbook contains a general fund, debt service fund, two tax levy funds, and two no-tax levy funds.
The Special District 1 budget workbook is designed to be used by special districts that receive tax support from up to five counties.  The workbook contains a general fund, debt service fund, two tax levy funds, and two no-tax levy funds.
The Special District 2 budget workbook is designed to be used by special districts that receive tax support from up to 16 counties.  The workbook contains a general fund, debt service fund, two tax levy funds, two no-tax levy funds, and one non-budgeted funds page (up to five non-budgeted funds).
The Special District Library budget workbook is designed to be used by library systems that receive tax support from up to 16 counties.  The workbook contains a general fund, debt service fund, employee benefits fund, two tax levy funds, and two no-tax levy funds.

Tax Increment Financing (TIF) Budget Workbooks

Township Budget Workbooks

The Township budget workbook contains a general fund, debt service fund, library fund, road bridge fund, four levy fund pages, two no levy fund pages, and one non-budgeted fund page (up to five non-budgeted funds).
The Township 1 budget workbook contains a general fund, debt service fund, library fund, road-bridge fund, eight levy fund pages, four no tax levy fund pages, and one non-budgeted fund page (up to five non-budgeted funds).
The Township 2 budget workbook is designed for those townships with up to two third-class cities within the taxing unit.  The workbook contains a general fund, debt service fund, library fund, road-bridge fund, eight additional tax levy funds, four no tax levy funds, and one non-budgeted fund page (up to five non-budgeted funds).
The Township 3 budget workbook is designed for those townships with a special taxing district for street lights or fire protection of an unincorporated city.  The workbook contains a general fund, debt service fund, library fund, road-bridge fund, eight additional tax levy funds, four no tax levy funds, and one non-budgeted fund page (up to five non-budgeted funds).