[HISTORY: Adopted by the Suffolk County Legislature as indicated
in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
County budget and capital program — See Charter
Art. IV; Admin. Code Art. IV.
Finances — See Ch. 86.
[Adopted 1-7-2003 by Res. No. 9-2003 (Ch. 639, Art. I, of
the 1985 Code)]
[Amended 3-11-2003 by Res. No. 144-2003]
A.
No revenue budget (RB), transfer budget (TB), or expense budget (EB) may be unilaterally implemented by any County employee or contract consultant in a manner or in an amount which is inconsistent with duly authorized appropriations contained in the pertinent adopted annual County Operating Budget, as modified via duly enacted resolution of the County of Suffolk or executive transfer pursuant to § C4-27 of the Suffolk County Charter or § A4-11 of the Suffolk County Administrative Code in accordance with the provisions contained therein, exclusive of the Suffolk County Community College, nor shall any such RB, TB, or EB be implemented under any circumstances without:
(1)
Approval by an Executive Supervisor prior to submission to the County
Department of Audit and Control for review of any such transactions
in excess of $10,000;
(2)
The written or electronic consent of the Suffolk County Comptroller,
Chief Deputy Comptroller, Deputy Comptroller, or his or her designee;
and
(3)
A notation by the County Executive's Budget Office in the IFMS
system setting forth the rationale for the creation of the RB, EB,
or TB.
[Added 3-11-2003 by Res. No. 144-2003]
The Suffolk County Department of Audit and Control shall:
A.
Develop a standard monthly CRYSTAL report listing all TB transactions
for review and approval by the County Department of Audit and Control
for unusual items on a monthly basis;
B.
Develop a standard monthly CRYSTAL report listing all EB transactions
for review and approval of all such posted transactions by the County
Department of Audit and Control on a monthly basis; and
C.
Develop written procedures to perform an independent review of all
EB transactions covered by this article prior to posting into the
IFMS system so as to ensure that all EB transactions are proper and
consistent with the related appropriation or funding resolution or
budget transfer.
This article shall apply to all actions occurring on or after
the effective date of this article.
The Suffolk County Joint Audit Committee is hereby authorized and empowered, under § C4-34 of the Suffolk County Charter, to direct the County Auditors to review the issue of the use of RBs, TBs, and EBs and prepare a written report analyzing and evaluating the Suffolk County policy and procedures and the fiscal and financial impact of using such electronic modifications to the annual adopted Operating Budget through the IFMS system and make recommendations to implement measures to safeguard the integrity of the IFMS system and shall expeditiously file said report with the County Executive and each member of the County Legislature.
Failure to comply with the provisions of the § 952-1 of this article shall constitute grounds for a disciplinary hearing, termination of employment, or removal from office, as the case may be, for the individual responsible for such violation, subject to the provisions of § 75 of the New York Civil Service Law, § C23-9 of the Suffolk County Charter, and all such rules governing due process proceedings as may be applicable under federal, state, or local law.
[Adopted 3-29-2019 by Res. No. 208-2019]
Suffolk County recognizes that one of the attributes of sound
financial management is a comprehensive debt policy; and adherence
to a Debt Policy signals to residents, rating agencies and the capital
markets that a government is well managed; and the goals and objectives
of the Debt Policy of Suffolk County are to guide the County and its
managers in policy and debt issuance decisions, maintain appropriate
capital assets for present and future needs, promote sound financial
management, protect and enhance the County's credit rating, ensure
the legal and prudent use of the County's debt issuance authority
and to evaluate debt issuance options; and the Debt Policy of Suffolk
County shall include but not be limited to the following components:
purposes for which debt can be issued, debt limitations and/or affordability,
use of current revenues, types of debt, bond structure, refunding,
methods of issuance, credit ratings and credit enhancement, underwriter
selection, consultants and administration and implementation.
Exhibit A, Debt Policy of Suffolk County, is approved and adopted
by the Suffolk County Legislature.[1]
[1]
Editor's Note: Exhibit A is included as an attachment to this chapter.
The County Executive is hereby empowered to execute any and
all agreements deemed necessary to implement any and all components
of the Debt Policy of Suffolk County.
