On or before the first day of July in each year or such earlier date as the County Executive may prescribe, the head of each unit of County government and authorized agency to be included in the operating budget or for which funds are proposed to be appropriated shall furnish to the County Executive an estimate of its revenues and expenditures and its request for appropriations for the ensuing fiscal year, exclusive of capital projects not to be funded from current revenues. Each estimate shall show the sources of revenues and the character and object of expenditures, which may be subclassified by functions and activities. The estimates of each administrative unit shall be subdivided according to the internal organization of such unit. Estimates shall be submitted in such form and shall contain such additional information as the County Executive shall prescribe. Such estimates of expenditures shall be based on and shall be accompanied by a proposed work program prepared by each administrative unit or authorized agency. In addition, at least 50 days prior to the beginning of each County fiscal year, the officers of the towns and school districts within the County shall furnish the County Executive all information required by law to be available concerning taxes collected, levied or to be levied. The Clerk of each town within the County shall certify to the County Executive, at least fifty (50) days prior to the beginning of each County fiscal year, the amounts to be raised by tax for town and special district purposes in accordance with the annual estimates, abstracts of claims and assessment rolls.
The County Executive, annually, not less than thirty (30) days prior to the date fixed pursuant to § A6-1 of this Article, shall notify, in writing, the head of each administrative unit and of each authorized agency receiving County funds pursuant to contract or otherwise during the current fiscal year, and the heads of such other agencies as the County Executive deems appropriate, of the date fixed pursuant to said § A6-1, and the form and information to be contained in the estimate of revenues and expenditures and the request for appropriations.
In the event that the head of any administrative unit fails to submit an estimate by the date specified, the Director of the Office of Management and Budget shall forthwith prepare such estimate.
The Director of the Office of Management and Budget, upon receipt of the estimates and requests for appropriations, shall proceed to make such review and investigation thereon as he or she may deem necessary. Said Director may require the head of each administrative unit or any office or employee thereof and every authorized agency requesting County funds to furnish data and information and answer inquiries pertinent to such review or investigation.
[Amended 9-12-2006 by L.L. No. 8-2006, approved 10-2-2006]
A. 
Information required. Upon completion of the review and investigation of the estimates and requests from the various administrative units and authorized agencies, the Director of the Office of Management and Budget shall prepare, under the direction of the County Executive, the proposed operating budget for the ensuing fiscal year for both current operating and capital purposes funded from current revenues. Said budget shall include estimates of expenditure requirements for such year, including all debt interest and principal payments coming due during such year and the amount to be paid to school districts on account of school taxes which it is anticipated will be returned unpaid during such year. It shall also include estimates of anticipated receipts for such year, including anticipated receipts from delinquent taxes and estimates of fund balances, if any, which will be available to meet the expenditure requirements of such year. In addition, said budget shall contain performance statistics for the last completed fiscal year for each agency included therein as deemed appropriate by the County Executive. The classification of budget estimates for the various agencies shall be as uniform as possible. For those agencies where it is appropriate, the County Executive shall submit a program budget as well as a line item budget. A program budget shall be one which assigns budget estimates in relation to the specific services to be rendered.
B. 
Form of budget. The proposed operating budget shall be in such form as the County Executive may deem advisable and shall be developed and presented in two separate categories representing spending for mandated and non-mandated services. The mandated and non-mandated categories shall be further developed and presented to reflect spending attributable to the departments under the control of the following entities: County Executive, Sheriff, County Clerk, District Attorney and County Legislature. The proposed operating budget shall show in parallel columns the following comparative information: the actual expenditures and receipts for the last completed fiscal year; the budget as modified for the current fiscal year; the estimates of expenditures and revenues for the ensuing fiscal year submitted by the heads of the various departments, other administrative units and authorized agencies; and the County Executive's recommendations and estimates as to expenditures and revenues for the ensuing fiscal year.
C. 
Multi-year forecast. The Director of the Office of Management and Budget shall prepare, under the direction of the County Executive and in a form acceptable to the County Executive, a two-year forecast that shall provide estimates of anticipated expenditure requirements and anticipated receipts for two fiscal years beyond the proposed operating budget.
Estimated expenditures in the proposed operating budget shall be classified to set forth the data by funds, department units and objects of expenditure; department units may be subclassified by functions and activities at the discretion of the County Executive.
Estimated revenues shall be classified by funds, department units and sources of income. The estimate of receipts from delinquent taxes shall not exceed the amount received in cash from delinquent taxes during the last four (4) months of the last preceding completed fiscal year and the first eight (8) months of the fiscal year in progress, provided that delinquent taxes shall include the proceeds of the collection of all taxes levied or relevied by the County Legislature, including interest and penalties thereon; the sale of property sold for such taxes; and the redemption of property sold for such taxes and bid in by the County, but shall not include the proceeds of any such collection, sale or redemption occurring during the fiscal year in which such taxes were originally levied. The proposed budget shall also contain a proposed tax rate based upon the total full value of taxable property in the County.
Moneys received by the County but required by law to be paid to the State of New York or to the units of government within the County shall not be included in the receipts and expenditures anticipated in the operating budget.
[Amended 9-12-2006 by L.L. No. 8-2006, approved 10-2-2006]
As required by § C4-2 of the Charter, on or before November 15 of each year, the County Executive shall submit to the County Legislature the proposed annual budget, including both the proposed operating budget and the proposed capital budget for the ensuing fiscal year, a summary of the approved capital improvement program for the ensuing six fiscal years, summaries of the budgets of the Monroe Community Hospital, the Monroe Community College and all authorized agencies for which funds are proposed to be appropriated, together with an accompanying budget message as prescribed by § A6-10 of this code.
The County Executive shall prepare a budget message which shall include an outline of fiscal policy for the County government, describing the important features of the proposed annual budget with reference both to proposed expenditures and anticipated income and a general summary showing the current and capital requirements for the budget year with supporting schedules, which shall exhibit the aggregate figures of the current budget in such manner as to show a balanced relationship between the proposed expenditures and the total anticipated income for the fiscal year covered by it and which shall compare these figures with the corresponding figures of the last complete fiscal year and the year in progress. The budget message shall contain such comments with respect to the proposed annual budget and capital improvement program as the County Executive may deem advisable, including the probable effect thereof for each of the years involved. In addition, the budget message may contain an analysis of the geographic impact of the proposed annual budget and capital improvement program as deemed appropriate by the County Executive.
[Amended 6-10-2014 by L. L. No. 2-2014]
Upon submission, the proposed annual budget shall become a public record in the office of the Clerk of the County Legislature as required by § 4-2B of the Charter. Copies of a summary of the same shall be made available by the County Executive for distribution throughout the County to the news media; libraries; city, town and village halls; school district offices; and the like. The County Executive shall make the summary available for download on the County website.
[Amended 9-12-2006 by L.L. No. 8-2006, approved 10-2-2006]
Pursuant to § C4-3 of the Charter, before the final adoption of the annual budget, the County Legislature shall hold a public hearing or hearings on the proposed annual budget, as submitted by the County Executive. A summary of the annual budget, as submitted, shall be published at least once in one or more daily newspapers of general circulation in the County, which publication shall be made at least five days before the date set for the first hearing. The notice of any public hearing shall state the time, place and purpose of such hearing. Said notice shall also include the salaries of County Legislators as prescribed in § C2-11A of the Charter. Said notice shall be published at least once in one or more daily newspapers of general circulation at least five days before the date of the hearing. In addition, notices shall be sent to persons or organizations requesting such notices in writing. At such hearing, any person may be heard for or against the proposed annual budget submitted by the County Executive or any item thereof.
After the conclusion of the public hearing or hearings, the annual budget shall be adopted by the County Legislature as provided by § C4-4 of the Charter.
The County Legislature shall levy the required taxes in the manner provided by § C4-5 of the Charter; provided, however, that nothing contained therein shall be construed to affect or make inapplicable any provision of law requiring or permitting taxes to be relevied or reassessed. Also, nothing contained therein shall be construed to make inapplicable any provisions of law whereby amounts are chargeable to the towns and cities within the County on account of expenditures made by the County or whereby taxes may be levied therefor; all such taxes shall be anticipated as receipts in the annual budget.
The County Legislature shall make public a summary statement of the adopted annual budget, as provided in § C4-6 of the charter. Copies of the summary statement shall be made available by the County Executive and the Clerk of the County Legislature for distribution throughout the County to the news media; libraries; city, town and village halls; school district offices; and the like.