In lieu of adopting an annual budget, the County Council may adopt an ordinance providing for a biennial budget cycle with a mid-biennium review and modification for the second year of the biennium. The County Council may repeal such an ordinance and revert to adopting annual budgets for a period commencing after the end of the biennial budget cycle. The County Council may adopt supplemental and emergency budgets in the same manner and subject to the same conditions as if the County had an annual budget cycle.
In lieu of adopting an annual budget, or a biennial budget with a mid-biennium review for all funds, the County Council may adopt an ordinance or a resolution providing for a biennial budget or budgets for any one or more funds for the County, with mid-biennium review and modifications for the second year of the biennium with the other funds remaining on an annual budget. The County Council may repeal such an ordinance or resolution and revert to adopting annual budgets for a period commencing after the end of the biennial budget or biennial budgets for the specific agency fund or funds. The County Council with a biennial budget cycle may adopt supplemental and emergency budgets in the same manner and subject to the same conditions as the County Council adopting an annual budget cycle.
The procedures and steps for adopting a biennial budget and mid-biennium review shall conform with the procedure and steps for adopting an annual budget and with requirements established by the state auditor. The authority and procedures for biennial budgets will be consistent with RCW 36.40.250, as amended. (Added by voters at November 5, 2019 election)
(1) 
At least seventy-five (75) days prior to the end of each budget cycle, the County Auditor shall present to the County Council a complete budget, proposed current expense and capital budget appropriation resolutions, and proposed tax and revenue resolutions necessary to raise sufficient revenues to balance the budget.
(2) 
At least fifteen (15) days prior to the end of the budget cycle, the County Council shall adopt appropriation, tax and revenue resolutions for the next budget cycle. (Amended by voters at November 5, 2019 election)
At least one hundred thirty-five (135) days prior to the end of each budget cycle, all departments and agencies of County government shall submit to the County Auditor information necessary to prepare the budget, as requested by the County Auditor. (Amended by voters at November 5, 2019 election)
(1) 
The budget shall:
(a) 
Include all funds, revenues and reserves; be divided into categories, projects, and objects of expense and include supporting data deemed advisable by the County Auditor or required by ordinance;
(b) 
Indicate as to each category, project or object of expense, the actual expenditures of the preceding budget cycle, the estimated expenditures for the current budget cycle and requested appropriations for the next budget cycle;
(c) 
Include proposed capital improvement programs for the next six (6) fiscal years.
(2) 
The expenditures included in the budget for the ensuing budget cycle shall not exceed the estimated revenues, surpluses and reserves. (Amended by voters at November 5, 2019 election)
A draft budget message shall be prepared jointly by the County Council and the County Auditor, and shall explain the budget in fiscal terms and in terms of the goals to be accomplished and shall relate the requested appropriations to the comprehensive plans of the County. The budget message shall be approved by the County Council prior to distribution.
Copies of the budget and budget message shall be delivered to the County Manager and each County Council member. The budget message and supporting tables shall be furnished to any interested person upon request for a reasonable fee as established by ordinance and shall be available for public inspection from the time the budget message is delivered.
Within six (6) weeks following the end of each quarterly period during the budget cycle, and more often if required, the County Auditor shall submit to the County Council, a written report showing the relation between the estimated income and expenses and actual income and expenses to date. If it shall appear that the income is less than anticipated, the County Council may reduce appropriations, except amounts required to meet contractual obligations and for debt, interest and other fixed charges, to such a degree as may be necessary to keep expenditures within the cash income. (Amended by voters at November 5, 2019 election)
(1) 
Prior to the adoption of any appropriation ordinances for the next budget cycle, the County Council shall hold public hearings to consider the proposed budget.
(2) 
The County Council shall consider the budget in detail and may make any revisions or additions as it deems advisable (RCW 36.40.050).
(3) 
The appropriation ordinances adopted by the County Council shall not exceed the estimated revenues of the County for the next budget cycle for each fund including surpluses and reserves.
(4) 
The County Council may increase the amount of the estimated revenues contained in the budget presented by the County Auditor by re-estimating the amount by passing a motion to that effect or by creating additional sources of revenue which were not included in the proposed tax and revenue ordinances.
(5) 
Once the budget has been approved, the funds shall be expended as per RCW 36.40.100. (Amended by voters at November 5, 2019 election)
The budget ordinance shall include contingency funds, which shall not be expended unless the County Auditor certifies in writing that sufficient funds are available and the County Council adopts an additional appropriation ordinance. (Amended by voters at November 5, 2019 election)
The County Council may adopt an emergency appropriation ordinance, which may appropriate contingency funds, revenues received in excess of the revenues estimated in the budget and funds from any other source available to the County in an emergency. (Amended by voters at November 5, 2019 election)