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.