When I came into a county government role in 2008, I had only to that point, managed a village government with a budget (depending on capital) that ranged from $6MM to $10MM. The county’s budget was, at the time, around $160MM. (It is now ~$225MM). My predecessor at the time was dismissive of concerns on the size differences — “it’s a few more zeroes, and a sh*t ton of more human services programs than you’re used to, but budgeting is budgeting.” Indeed, it’s not more more complex than that. Expense estimates, state/federal/misc revenues as offsets, and seeing what is left over. Property taxes plug the hole, along with judicious use of fund balance. Rinse and repeat annually.
