Control of the financial affairs of the County
government shall reside in the County Legislature, which may at any
time cause an examination and audit of the books, records and papers
pertaining to the money, funds or other property belonging to the
County or over which the County shall have control.
For the purpose of maintaining proper control
and supervision over all fiscal affairs, the County Legislature shall:
(a)
Appoint an auditor with the responsibility for auditing
vouchers and claims for payment against County funds or funds for
which the County is responsible and shall certify the same for payment
by the Commissioner of Finance;
(b)
Provide for an independent audit of all accounts of
the County government at the close of each fiscal year by qualified
public accountants who have no personal interest directly or indirectly
in the financial affairs of the County or of any of its agencies.
The result of such audits shall be transmitted to the County Legislature
and made available to the public not more than ten (10) days after
receipt by the Clerk of the Legislature.
The fiscal year of the County shall begin with
the first day of January and end with the last day of December.
[Amended 5-1-2012 by L.L. No. 6-2012]
A.
Preparation of the tentative budget.
1.
On or before the 15th day of July each year, the County Legislature
shall notify the County Executive in writing of any changes to the
policy and practice guidelines previously adopted by the County Legislature
for determining expenditures, limits and priorities.
2.
Notification of dates and data. On or before the fifteenth (15th)
day of July, the County Executive shall notify annually, in writing,
the head of each administrative unit of County government or authorized
agency receiving County funds of the date fixed which the estimates
and appropriation requests for the ensuing fiscal year must be submitted.
This notification shall identify the form of, and information to be
contained in the estimates and appropriation requests and include
the policy and practice guidelines as may be provided by the County
Legislature for determining expenditures, limits and priorities.
3.
Submission of estimates and appropriation requests. On or before
the fifteenth (15th) day of August each year, or such earlier date
as the County Executive may prescribe, the head of each administrative
unit of County government or authorized agency shall furnish to the
Commissioner of Finance an estimate of revenues and expenditures of
his or her respective unit or authorized agency for the ensuing fiscal
year, exclusive of capital projects. The estimates of each unit or
authorized agency shall show the sources of revenues and the character
and object of expenditures, which may be subclassified by functions
and activities and shall be subdivided according to the internal organization
of such. Estimates shall be submitted in such form and shall contain
such additional information as the County Executive and the Commissioner
of Finance shall require, and the estimate of expenditures shall constitute
or be accompanied by a request for an appropriation. Such estimates
shall be based on and shall be accompanied by a tentative work program
by each unit or authorized agency.
4.
Review of requests. The Commissioner of Finance, upon receipt of
the estimates and appropriation requests, shall proceed to make such
review and investigation thereon, and conduct such meetings and hearings
of heads of administrative units and authorized agencies, as he or
she may deem necessary. He or she may require the head of each administrative
unit of County government, or any officer or employee thereof, and
any authorized agency requesting County funds for the ensuing fiscal
year, to furnish data and information and to answer inquiries pertinent
to such review or investigation. Members of the County Legislature,
the Clerk of the County Legislature and the County Auditor shall be
entitled to attend and participate in all such meetings and hearings.
5.
Tentative budget.
(a)
Upon completion of the review and investigation of the estimates
and appropriation requests from the various administrative units and
authorized agencies, the Commissioner of Finance shall prepare, under
the direction of the County Executive, the tentative budget for the
ensuing fiscal year for both current operating and capital budget
purposes.
(b)
The tentative budget shall be filed with the Clerk of the County
Legislature on or before the first (1st) day of October and posted
on the County’s internet website by close of the following business
day. The tentative budget shall include such information and detail
as may be requested by the County Legislature pursuant to § 7.04(A)(2).
[Amended 3-4-2014 by L.L. No. 5-2014]
(c)
The tentative budget shall include, without modification by
the County Executive, such line item appropriation requests of the
County Legislature, the Clerk of the County Legislature and the County
Auditor, as are submitted by the Chair of the County Legislature and
a member of the County Legislature representing the member of another
minor political party, if another party is represented, or a member
elected without party endorsement, if any. This budget request shall
be submitted to the Commissioner of Finance in writing before the
first (1st) day of September.
(d)
The tentative budget shall contain such line items appropriations
requested by the Board of Elections pursuant to Section 3-300 of the
New York State Election Law. These requests must be submitted to the
County Legislature by the 15th day of August with a copy to the Commissioner
of Finance. The County Executive may make recommendations to the Legislature
as to whether these requests should be adjusted.
[Added 4-8-2015 by L.L.
No. 7-2015]
6.
Estimated revenues. The estimated revenues in the tentative budget
shall be classified by accounts and units of County government, shall
show sources of income and shall contain the following:
(a)
A statement of all revenues which it is estimated will be received
by the County during the ensuing fiscal year, except from taxes to
be levied;
(b)
A statement of all unexpended balances, if any, at the end of
the last completed fiscal year which are available to meet the expenditure
requirements of the ensuing fiscal year for which the tentative budget
is being prepared;
(c)
An estimate of anticipated receipts from delinquent taxes, which
shall not exceed the amount received in the previous fiscal year.
7.
Additional data concerning debt. In addition to items of operation
and maintenance, the tentative budget shall include or be supplemented
by a statement showing the bonded indebtedness of the County government
and its agencies, the debt redemption and interest requirements, the
indebtedness authorized and unissued, the condition of the capital
reserve funds and the borrowing capacity of the County, and any other
matter which the County Executive may deem advisable and the County
Legislature may require.
8.
Budget message. The tentative budget shall be accompanied by the
budget message from the County Executive. The budget message shall
include an outline of the fiscal policy of the County government and
a description of the important features of the budget with reference
both to proposed expenditures and anticipated income. It shall include
a request for an appropriation for the ensuing fiscal year.
B.
Adoption of the annual operating budget.
1.
Submission to the County Legislature. The Clerk of the County Legislature,
upon receipt of the tentative budget from the County Executive as
provided in § 7.04(A)(5)(b), shall transmit a copy of said
tentative budget to each legislator and cause copies to be printed
and made available to the public pursuant to the New York State Freedom
of Information Law.[1]
[Amended 3-4-2014 by L.L. No. 5-2014]
[1]
Editor’s Note: See Public Officers Law § 85
et seq.
2.
Preliminary review. The County Executive and Commissioner of Finance
shall meet with the Budget and Finance Committee of the County Legislature
within five (5) days after the transmittal of the tentative budget
to review the document with said Committee.
3.
Review by the Budget and Finance Committee. The Budget and Finance
Committee of the County Legislature shall conduct a public hearing
on the tentative budget as submitted by the County Executive. The
County Executive and the Commissioner of Finance shall be present
to answer questions about the tentative budget. The Budget and Finance
Committee shall then review the tentative budget submitted by the
County Executive and shall file a report with the Clerk of the County
Legislature on or before the twenty-fourth (24th) day of October and
post it on the County’s internet website by close of the following
business day. The report shall set forth any proposed changes, alterations
or revisions to the tentative budget, including any recommendations
made by the Budget and Finance Committee. Copies of the report shall
be made available to the public.
[Amended 3-4-2014 by L.L. No. 5-2014]
4.
Public hearing by the County Legislature. On or before the twenty-sixth
(26) day of October, the County Legislature shall conduct a public
hearing on the tentative budget submitted by the County Executive
and the report of the Budget and Finance Committee of the County Legislature.
[Amended 3-4-2014 by L.L. No. 5-2014]
5.
Legislative action after the public hearing. Following completion
of the public hearing by the County Legislature and prior to the thirty-first
(31st) day of October, the Chair of the County Legislature shall convene
a regular or special meeting of the County Legislature to consider
for adoption the annual operating budget. The County Legislature,
by resolution, may change, alter and revise the tentative budget by
striking items of appropriations or anticipated revenues from the
tentative budget or reduce items therein, excepting appropriations
required by law for debt service, or add to or increase all such appropriations
or revenue items in such budget. The County Legislature shall state
separately and distinctly any change, alteration or revision made
to the tentative budget and provide along with the budget it adopts
a legislative memorandum detailing its amendments to the tentative
budget.
[Amended 3-4-2014 by L.L. No. 5-2014]
6.
Legislature's failure to act. In the event that the County Legislature
shall fail to adopt a budget, as herein provided, on or before the
first (1st) day of November, the tentative budget as submitted by
the County Executive shall constitute the annual operating budget
for the ensuing fiscal year.
7.
Executive veto. Within three (3) business days following the adoption
of said annual budget by the County Legislature, the Clerk of the
County Legislature shall forward to the County Executive the changes,
alterations and revisions made by the County Legislature in the tentative
budget for approval or veto by the County Executive. The County Executive
shall approve or veto any or all such changes, alterations and revisions
by line item and return the same to the Clerk of the County Legislature
on or before the eighth (8th) day of November, together with a message
containing justification of each line item veto. If no action is taken
by the County Executive on or before the eighth (8th) day of November,
he or she shall be deemed to have approved the amendments and the
tentative budget with such changes, alterations and revisions, made
by the County Legislature, shall constitute the annual operating budget
for the ensuing fiscal year.
8.
Legislative reconsideration. Upon receipt of the veto message from
the County Executive, the Chair of the Legislature shall convene the
County Legislature on or before the fifteenth (15th) day of November
for the purpose of reconsidering each vetoed item. Following such
final action of the County Legislature, the tentative budget, as amended
by the legislative revision and approved by the County Executive,
and items vetoed by the County Executive but overridden by the County
Legislature by an affirmative vote of at least two-thirds (2/3) of
the whole number of its members, shall become the final annual operating
budget for the ensuing fiscal year.
9.
Appropriations resolution. Upon adoption of the final annual operating
budget, the County Legislature shall adopt an appropriations resolution
to provide for the conduct of County government for the ensuing year.
The resolution shall specify the appropriations to provide for Board
of Elections personnel, the appropriations to provide for Board of
Elections overtime, and the appropriations to provide for Board of
Elections temporary employees.
[Amended 4-8-2015 by L.L.
No. 7-2015]
[Amended 6-7-2011 by L.L. No. 14-2011; 5-1-2012 by L.L. No.
7-2012]
A.
Definitions.
1.
The term "capital project" as used herein shall mean:
(a)
Any physical betterment or improvement, including furnishings,
machinery, apparatus or equipment for such physical betterment or
improvement;
(b)
Any preliminary study and/or surveys relating to any physical
betterment or improvement;
(c)
Any acquisitions of land or rights in the land; or
(d)
Any combination of "a", "b" and "c" above.
2.
The term "capital program" as used herein shall mean the program
which consists of capital projects for the ensuing six (6) fiscal
years and considers the feasibility of all proposed capital projects
in reference to their necessity, priority, location, cost and method
of financing.
B.
Preparation of the capital program and the capital budget.
1.
Preparation and submission of the capital projects requests. On or
before the first (1st) day of May, the County Executive shall furnish
all necessary forms to the head of each administrative unit of County
government or authorized agency receiving County funds for the ensuing
fiscal year for capital projects. The capital project requests must
include the description, justification and estimate of costs for each
capital project request proposed during the ensuing six (6) years.
On or before the first (1st) day of June, the head of each administrative
unit of County government or authorized agency shall file his or her
capital requests, including accompanying documentation with the County
Executive.
2.
Preliminary review by the Department of Planning, Development and
Public Transportation. Upon receipt of the proposed capital project
requests from the County Executive, the Department of Planning, Development
and Public Transportation shall review the information provided therein.
On or before the fifteenth (15th) day of July, the Department of Planning,
Development and Public Transportation shall submit a report to the
County Executive which shall include a compilation of the capital
project requests, an opinion of each capital project request in relation
to the long-range capital needs of the County and any recommendation
of additional capital projects requests in order of priority to the
County.
3.
Review by the Capital Projects Committee. There shall be a Capital
Projects Committee consisting of the County Executive as Chairman,
the Commissioner of Finance as Vice-Chairman, the Commissioner of
Planning, Development and Public Transportation, the Commissioner
of Highways and Facilities, the Chairman of the County Legislature,
a designee of the Budget and Finance Committee and a member of the
County Legislature representing the minority political party, if another
party is represented, or a member elected without party endorsement,
to review the capital project requests in consideration of the capital
program and the capital budget. In the event there is no member of
the County Legislature representing another party nor any member of
the County Legislature elected without party endorsement, then the
County Legislature shall select any other member of the County Legislature
not serving on the Capital Projects Committee as the additional member
of this Committee.
[Amended 7-6-2016 by L.L.
No. 6-2016]
(a)
The Capital Projects Committee shall meet each year during the
period between the fifteenth (15th) day of July through the first
(1st) day of September, as directed by the Chairman of this Committee,
and shall prepare a report, including a proposed capital budget for
the ensuing fiscal year and a proposed capital program for the next
six (6) years, for both existing and newly proposed capital projects.
(b)
The report shall also indicate the order of priority of each
proposed capital project and shall state the following:
i.
A description of the project and the estimated total cost thereof.
ii.
The proposed method of financing, indicating the amount proposed
to be financed by direct budgetary appropriation; the amount, if any,
estimated to be received from the federal and/or state governments;
and the amount to be financed by the issuance of obligations, showing
the proposed type or types of obligations, together with the period
of probable usefulness for which they are proposed to be issued.
iii.
An estimate of the financial impact, if any, upon the operating
budget of the County for each of the next six (6) fiscal years.
(c)
On or before the first (1st) day of September, such Committee
shall submit the written report to the County Legislature and to the
County Executive to be included with the submission of the tentative
budget.
4.
Preparation of the capital program and the capital budget. The Commissioner
of Finance shall prepare the proposed capital program and the proposed
capital budget under the direction of the County Executive. The proposed
capital budget shall include the amount proposed for the capital program
to be financed by direct budgetary appropriation for the ensuing fiscal
year shall indicate the proposed down payments and other expenditures
for the new capital projects and shall provide all proposed capital
financing, including but not limited to reserve funds, sinking funds,
current revenues, temporary borrowing, bond sales, federal and state
grants, loans or advances. The capital budget for the ensuring[1] fiscal year shall be incorporated into the tentative budget
and shall be submitted to the County Legislature by the first (1st)
day of October in accordance with section 7.04(A)(5) of this Charter.
[1]
Editor's Note: So in original.
C.
Monthly Report.
|
The Chairman of the Capital Projects Committee, or his/her designee,
shall report on a monthly basis to the Physical Services Committee
of the County Legislature and provide a detailed status report on
all capital projects.
|
The net County tax requirement, determined by
subtracting the total estimated revenues from the total proposed expenditures
as set forth in the adopted budget shall be levied in advance of the
start of the fiscal year by the County Legislature upon the taxable
real property of the several tax districts of the County. The taxes
so levied shall include an amount to be known as "reserve for uncollected
taxes," which shall be a County charge. The Legislature shall fix
the amount of such sum, as they deem sufficient to ensure the receipt
of the required amount of cash from real property taxes.
A.
The County Legislature may make supplemental appropriations
for any fiscal year to the amount so certified, if during that fiscal
year the County Executive certifies that monies are available for
such appropriations from the following:
B.
[Amended 8-4-2009 by L.L. No. 18-2009[1]]
1.
If at
any time during the fiscal year it appears to the County Executive
that the revenues available (exclusive of unappropriated fund balance)
will be insufficient to meet the amount appropriated, the County Executive
shall report to the Legislature without delay the estimated amount
of such insufficiency and his or her recommendations for further action.
The Legislature shall consider his or her recommendations for further
action. The Legislature shall take such action as it deems necessary
to prevent or minimize the deficit.
2.
In the
alternative, if at any time during the fiscal year it appears, as
evidenced by a majority vote of the Legislature, that the revenues
available (exclusive of unappropriated fund balance) will be insufficient
to meet the amount appropriated, the Legislature shall request the
County Executive to report to the Legislature without delay the amount
of such insufficiency and his or her recommendations for further actions.
The Legislature shall consider his or her recommendations for further
action. The Legislature shall take such action as it deems necessary
to prevent or minimize the deficit.
3.
In the
event the County Executive fails to report to the Legislature within
30 days of said request for the recommendations for further action,
then the Legislature by a two-thirds vote shall take such action as
it deems necessary to prevent or minimize the deficit, including reducing
one or more appropriations, but no appropriation for debt service
shall be reduced and no appropriations may be reduced by more than
the encumbered balance thereof. The Legislature may also, if it desires,
borrow temporarily pursuant to the local finance law in an amount
not greater than the deficit for such purpose.
[1]
Editor's Note: This local law was vetoed by the County Executive
8-28-2009, which veto was overridden by the County Legislature 9-1-2009.
The local law was then approved at referendum 11-3-2009.
C.
No money shall be spent by the County or any agency
thereof, nor shall any obligation for the spending of money be incurred,
unless in the pursuance of the annual budget therefor, except as provided
in this section. Transfers of appropriations between general classifications
of expenditures within the same unit of County government shall be
as set by local law.
|
The written recommendation of the
Commissioner of Finance shall certify the aggregate amount of all
previous transfers made into or out of the subject accounts in the
same fiscal year, and a copy of such certification shall be forwarded
to the County Auditor and to the Audit and Administration Committee
on a monthly basis.
|
No County officer, employee, administrative
unit or other authorized agency shall, during a fiscal year expend
any money or incur any liability in excess of the line item amounts
appropriated and available in the operating budget or authorized to
be borrowed by the County Legislature. The unexpended balance of each
current appropriation, less the encumbrances outstanding at the close
of the fiscal year for which it was made, shall lapse at the close
of such fiscal year except for appropriations made for the construction
of permanent physical improvement or works not to be completed during
that fiscal year or for funds established to accomplish some specific
purpose until the purpose for which it was made shall have been accomplished
or abandoned.
On or before the fifteenth (15th) day of March of each year, at a regular or special meeting of the Putnam County Legislature, the County Executive shall present a State of the County Address. This report will include a review of the important highlights of the Annual Report submitted by the Commissioner of Finance pursuant to § 4.02(f) of this Charter, and by the County Executive pursuant to § 3.02(d) of this Charter. Further, the County Executive shall present each legislator with a summary and written report as prepared by the management of each County administrative unit or County department under the supervision of the Executive Branch. The County Executive shall be expected to inform the County Legislature of current trends in the cost, quality of delivery of service, and a current assessment of the need of each of the above described units and departments under his or her supervision. The County Executive shall also, at this time, report on the potential impact on the County budget of intergovernmental assistance. Members of the County Legislature shall, at the conclusion of the County Executive's address, have an opportunity during this meeting to ask questions or otherwise seek clarification from the County Executive.
