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The City's biennial budget serves a number of functions. At the most basic level it is a legal document giving the City Council the authority to incur obligations and pay expenses. It allocates resources among departments, reflecting the legislative body's priorities and policies. It controls how much each department may spend. The budget is also an evaluation tool, comparing commitments made in the previous year's budget with actual accomplishments.

Mid-way through the budget cycle the budget may be amended to reflect changes in funding and priorities.

Financial Reports

Treasury Report
Each month the Finance Director reports to the City Council the revenue and expenditures for the budget biennium. The report provides budget vs. actual detail and summarizes both operating and capital related activities. 

Audit Report
The City of Woodinville reports financial activity using the revenue and expenditure classifications, statements, and schedules contained in the Cash Basis Budgeting, Accounting and Reporting System (BARS) manual. This basis of accounting and reporting is another comprehensive basis of accounting (OCBOA) that is prescribed by the State Auditor's Office under the authority of Washington State law.

Audit reports for the City of Woodinville are available on the Washington State Auditor's website. Recent reports include the 2019 Financial Statements and Audit Report and the 2019 Accountability Audit Report.

Interlocal Agreements

Washington state law permits a local government to enter into interlocal agreements with other public agencies in the interest of cooperatively sharing resources for their mutual benefit. In accordance with RCW 39.34, the City of Woodinville has executed interlocal agreements with other public agencies for various purposes over the years.

Interlocal agreements are posted here to comply with RCW 39.34.040. They have not been recorded with the King County auditor's office. Original interlocal agreements are on file with the Woodinville City Clerk and may be accessed by public disclosure request.