The County Manager shall, with the approval of the Council,
appoint one person, knowledgeable and experienced in financial matters,
to serve as the Director of Finance of the County. The Director of
Finance must take up and continue residence in the County within six
months of appointment.
Under the direct supervision of the County Manager, the Director
of Finance shall perform the following duties:
(1)
Keep a system of accounts;
(2)
Control appropriations and allotments;
(3)
Prepare monthly and annual financial statements;
(4)
Audit, prior to payment, any claims against the Government of whatever
kind;
(5)
Deposit, invest, and have custody of all Government funds and bonds;
(6)
Prescribe accounting systems;
(7)
Prepare for bond sales and advise on debt management;
(8)
Administer tax sales;
(9)
Collect and bill for all revenues and receipts due the Government,
to the extent such activities are not performed by any elected officer
of the County;
(10)
Prepare the Budget when so directed by the Council; and
(11)
Perform other duties as may be directed by the County Manager, County
Council, and/or prescribed by law or regulation.
The fiscal or budget year and the tax year of the Government
begins on the first day of July and ends on the thirtieth day of June
of the succeeding year.
Not later than May 1 of each year, the Council shall prepare
a proposed Budget for the ensuing fiscal year. The proposed Budget
shall present a complete financial plan for the Government reflecting
anticipated revenues from all sources, expenditures, and any surplus
or deficit in the general or special funds of the Government. The
proposed budget shall be reproduced and made available to the public.
The budget message shall contain supporting summary tables and
explain the proposed Current Expense Budget, the Current Revenue Budget,
the Capital Budget, and the Capital Improvement Program both in terms
of finances and of work to be done. It shall outline the proposed
financial policies of the Government for the ensuing fiscal year and
describe the important features of the proposed Budget. It shall indicate
any major changes in financial policies and in expenditures, appropriations
and revenues as compared with the fiscal year currently ending, and
shall set forth the reasons for the changes.
Upon completion of the preparation of the proposed Budget, the
Council shall cause to be published in at least one newspaper of general
circulation in the County, a notice of the date, time and place of
at least two public hearings on the Budget by the Council. No final
budget action may be taken by the Council until after the public hearings
have been held, and then only in open, public session. The Council
may hold preliminary hearings on the Budget for purposes of obtaining
information.
(a)
After the public hearings, the Council may increase, decrease or
delete any items in the Budget except those required by the laws of
this State, and except any provisions for debt service on obligations
then outstanding or for estimated cash deficits.
(b)
The adoption of the Budget shall be by the affirmative vote of not
less than three members of the full Council in a law enacted not later
than May 31 and to be known as the "Annual Budget and Appropriations
Ordinance of Dorchester County".
After enacting the Annual Budget and Appropriations Ordinance,
the Council shall levy the amount of taxes required by the Budget
to ensure that the Budget is balanced so that proposed revenues equal
proposed expenditures.
(a)
Any borrowing to finance Government projects must be authorized by
an existing enabling law of the General Assembly of Maryland or by
an enabling law of the Council enacted separately from the Budget.
Any enabling law of the Council enacted pursuant to this section shall
be subject to the referendum provisions of this Charter.
(b)
Unless and until otherwise provided by legislative act of the Council,
within limitations established by State law, the aggregate amount
of bonds and other evidences of indebtedness outstanding at any one
time shall not exceed 10 percent of the assessable base of the County.
Debts which shall not be included in the computation of the percent
limitation are:
(1)
Tax anticipation notes or other evidences of indebtedness having
a maturity not in excess of 12 months;
(2)
Bonds or other evidences of indebtedness issued or guaranteed by
the Government payable primarily from taxes levied in or on, or other
revenues of, special taxing areas or districts established by law;
and
(3)
Bonds or other evidences of indebtedness issued for self-liquidating
and other projects payable primarily from the proceeds of assessments
or charges for special benefits or services.
Transfer of appropriations within and between agencies of the
Government may be authorized by the Council only during the last quarter
of the fiscal year, but no new project may be created nor any abandoned
except as provided in this Charter. This limitation shall not prevent
the Council from providing by law for interfund cash borrowing to
meet temporary cash requirements or to prevent reimbursement among
funds for services rendered.
During any fiscal year, the Council may make additional or supplementary
appropriations from unexpended or unencumbered funds set aside for
contingencies in the Budget; revenues received from anticipated sources
but in excess of their budget estimates; or revenues received from
sources not anticipated in the Budget. No supplementary appropriation
shall exceed the amount of funds available for contingencies.
To meet an emergency declared pursuant to Section 305 of this Charter, the Council may make emergency appropriations from the sources provided in Section 511 of this Charter. To the extent unappropriated revenues are unavailable to meet the emergency, the Council by law may authorize the issuance of emergency notes, which may be renewed from time to time. Emergency notes and renewals issued pursuant to this section shall not be paid later than the last day of the next fiscal year succeeding that in which the emergency appropriation was made. The total emergency appropriations in any fiscal year shall not exceed five percent of all appropriations, including debt service, made in the Budget for the fiscal year.
Unless otherwise provided by law, all unexpended and unencumbered
appropriations in the Current Expense Budget and/or Current Revenue
Budget remaining at the end of the fiscal year shall revert into the
treasury. No appropriation for a Capital Project in the Capital Budget
may revert until the purpose for which the appropriation was made
is accomplished or abandoned; but any Capital Project shall be considered
abandoned if three fiscal years elapse without any expenditure from
or encumbrance of the appropriation. The balances remaining to the
credit of the completed or abandoned Capital Projects shall be available
for appropriation in subsequent budgets.
After a public hearing and an affirmative vote of at least three
councilmembers, the Council may amend the Annual Budget and Appropriations
Ordinance to provide funds for a Capital Project not previously appearing
in the Capital Budget for the fiscal year. The amendment shall not
increase the total amount of appropriations for the fiscal year, unless
such increased appropriations shall be funded from revenues received
in excess of those budgeted or from unanticipated revenues not previously
budgeted in the Annual Budget and Appropriations Ordinance for the
fiscal year.
(a)
All revenues and receipts from user fees; special services or benefit
charges; special taxes or assessments imposed upon special taxing
areas for special or particular services, purposes or benefits; funds
held by the County as trustee or agent; or bond proceeds, shall be
paid into and appropriated from special funds created therefor. All
other revenues and receipts of the County from taxes, grants, State
revenues and other receipts shall be paid into and appropriated from
the general fund, which is the primary fund for the financing of current
expenses for the conduct of Government business.
(b)
The Council, by the Annual Budget and Appropriations Ordinance, or
by other legislative act, may provide for the establishment of working
capital or revolving funds for the financing of central stores, equipment
pools, or other services common to the agencies of the Government.
(c)
Notwithstanding other provisions of this section, the Council may
establish a reserve fund for permanent public improvements. The Annual
Budget and Appropriation Ordinance may dedicate cash surpluses, taxes,
and other sources of revenue not otherwise appropriated to this reserve
fund.
