The primary functions of the Budget Commission are:

• Auditing annual tax budgets of 105 taxing authorities in Cuyahoga County. 
• Determining annual property tax rates for each taxing authority. 
• Issuing Official Amended Certificate of Estimated Resources to each taxing authority; this document is a statement of all estimated revenues and is used as a budgetary tool to review spending. 
• Distributing all property tax revenues collected to 38 cities, 19 villages, 2 townships, 33 school districts, 9 library systems, and 4 county taxing authorities (County Executive, Port Authority, Tri-C, and Metro Park system). Over 2.4 billion dollars of tax revenues are distributed annually.

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