As soon as the new fiscal year begins on July first and the budget and appropriation are approved, county departments can begin implementation of activities. The multiple processes governments go through in this phase can be divided into two groups: (1) Work Planning, and (2) Budget Execution.
Work Planning
In this phase County Departments translate budgets into actionable plans. Guided by the Budget Implementation Circular, work plans, earlier drafted during budget preparation, are finalized and ordered into service delivery and project implementation plans to capture ongoing operations and new and/or ongoing projects, respectively. Work plans are consolidated and assessed vis a vis the expected flow of revenues to develop realistic procurement plans and cash flow forecasts. Work planning tends to be an internal process solely within the preserve of the County Executive.
