Annual budgets are adopted for the majority of governmental funds. Capital projects funds, however, adopt project-length budgets rather than annual budgets.

On or before April 15, heads of all County departments and agencies submit requests for appropriations to the Department of Finance. The Department of Finance in conjunction with the Office of the County Mayor negotiates with the various departments, compiles the requests and submits a comprehensive budget to the Knox County Commission (the Commission) no later than June 1.

The Schools also prepare a comprehensive budget approved by the Board of Education and sent to the County Mayor who presents it to the Commission.

Public hearings are held throughout the month of June. On or before June 30, the final comprehensive County budget is adopted by the Commission.