Last modified on February 9, 2023 at 2:18 am


West Virginia Code requires that municipalities produce annual budgets and make no expenditures in any category that have not been budgeted for.

Budgets are enacted for periods of time known as “fiscal years.” All governments in West Virginia use a fiscal year that runs from July 1 to June 30. The fiscal year is named for the year in which it ends. For example, Fiscal Year 2022 ran from July 1, 2021 until June 30, 2022.

Budget Process

The City of Elkins begins working on the budget for each upcoming fiscal year in the January preceding the fiscal year being planned for.

As stipulated by West Virginia Code 11-8-9, council then meets during March “to ascertain the fiscal condition of the municipality, and make an itemized statement which makes up what is commonly referred to as the ‘levy estimate/budget document’.”

This “levy estimate/budget document” (i.e., “the budget”) is then submitted to the West Virginia Auditor’s Office, which checks it for accounting and procedural errors.

Then, on the third Tuesday in April, like every other governing body across the state, council meets to to hear and consider any objections made orally or in writing by the state auditor or by any taxpayer of the city before officially adopting the estimate (“budget”) and “laying the levy.” (“Levy” refers to taxes, in this case, an additional amount added to the county-imposed property tax. The levy imposed by Elkins is currently 12.5 cents per $100 property tax valuation, the highest rate that cities can impose without an election. Levies imposed via election, above the 12.5 cents rate, are referred to as “excess levies”; there is currently no excess levy in Elkins.)

Once a budget has been established, it is possible for a municipality to make changes through the budget revision process. Revisions within a department may be made by council with no further approval needed; revisions between departments must be approved by council and then submitted for state auditor approval.

More Information

For more information about state rules regarding municipal budgeting:

Download State Rules

Current and historical budget documents are available for download on the state auditor’s website:

Access State Auditor’s Website

Review our financial statements and information about annual audits:

Review Statements

Review Audits

For More Information

Tracy Judy


401 Davis Avenue
Elkins, WV 26241
304.636.1414, ext. 1317 (office)

Provides additional information about budget and city financial management

Sutton Stokes

Elkins City Clerk

401 Davis Avenue
Elkins, WV 26241
304.636.1414, ext. 1211 (office)

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