Unless and until changed in accordance with the provisions of
state law, the fiscal or budget year and the tax year of the county
shall begin on the first day of July and shall end on the 30th day
of June of the succeeding year.
As used in this article, the following terms shall have the
meanings indicated:
A.
"Capital budget" shall mean the plan of the county to receive and
expend funds for capital projects during the first fiscal year included
in the capital program.
B.
"Capital program" shall mean the plan of the county to receive and
expend funds for capital projects during the fiscal year covered by
the capital budget and the next succeeding four fiscal years thereafter.
[Amended 7-20-2010 by Res. No. 111-2010]
C.
"Capital project" shall mean: (1) the building or purchase of any
physical public betterment or improvement and any preliminary studies
and surveys relative thereto; (2) the acquisition of property of a
permanent nature for public use; and (3) the purchase of equipment
for any public betterment or improvement when first erected or acquired.
|
The term shall not include any public betterment or improvement,
the acquisition of any real property or the purchase of any equipment,
if the total cost and expense thereof is to be paid out of the proceeds
of the succeeding year's taxes, nor shall the term include the resurfacing
of any road.
|
D.
"County" or "county government" shall include all agencies and their
officers, agents, and employees who receive or disburse county funds.
E.
"County funds" shall mean any monies appropriated or approved by
the Council or to which the county may at any time have legal or equitable
title.
F.
"Current expense budget" shall mean the plan of the county to receive
and expend funds for charges incurred for operation, maintenance,
interest, and other charges for the ensuing fiscal year.
The county budget shall consist of the current expense budget,
the capital budget and capital program, and the budget message. It
shall represent a complete financial plan for the county reflecting
all receipts and disbursements from all sources, including all revenues,
all expenditures, and the surplus or deficit in the general fund and
all special funds of the county government.
A.
Proposed projects. At such time as the County Executive may direct,
each department which receives or disburses county funds shall submit
to the County Executive an itemized list of the capital projects which
each department proposes to undertake in the ensuing fiscal year and
the next succeeding four fiscal years thereafter. The County Executive
may amend the capital budget and capital program proposals and shall
cause to be prepared the county capital program and budget as set
forth in this charter.
B.
Recommendation of projects, The head of each department or agency
of the government shall first submit appropriate details of projects
intended for inclusion in the proposed capital program to the Wicomico
County Planning and Zoning Commission for comment, so that it can
be determined that said projects conform to the Comprehensive Plan
of said county, as to both location and use. The Planning and Zoning
Commission's comments must be obtained prior to the submission of
the proposal to the County Executive.
C.
Submission of projects. On or before October 1 of each year, the
head of each department or agency of the government shall submit to
the County Executive a description and estimate of all capital projects
already authorized and of all capital projects which he believes should
be undertaken within the next five (5) fiscal years in such form as
the County Executive shall prescribe. At the same time, the Director
of Finance shall submit to the County Executive, in such form as said
Director shall prescribe, an itemized statement of the outstanding
bonds, notes, certificates of indebtedness and other obligations of
the county and the amounts of principal maturing and the amounts of
interest due for each year until the obligations are retired, together
with the amount of the additional obligations which may be incurred
by the county without exceeding the limitations imposed by this Charter
or other law.
D.
Hearings. The County Executive shall hold a public hearing on the
capital program for the purpose of obtaining information.
[Added 8-7-2012 by Res.
No. 131-2012]
E.
Projects submitted to County Council. On or before the third Tuesday
in December of each year, the County Executive shall submit to the
County Council a capital program for five (5) years showing:
[Amended 7-20-2010 by Res. No. 111-2010]
1.
As to each capital project already authorized and not completed,
a brief description, the estimated cost, the date of authorization,
the amount and nature of the obligation authorized, the amount and
maturities of such obligation issued, the amount of all obligations
outstanding, the unencumbered balances of authorization on such date,
the amount of liabilities estimated to be incurred in the balance
of the current fiscal year and the estimated additional appropriation,
if any, required for completion.
2.
As to each new capital project recommended by him, a brief description
thereof, the estimated cost of study and planning, the total estimated
cost by years, the estimated date of completion, the estimated useful
existence, the amounts, nature and terms of obligations recommended
to be authorized in each of the five (5) succeeding fiscal years and
the estimated annual maintenance and service charges.
3.
Any recommendation that an already authorized project be modified,
postponed or abandoned.
[Amended 8-7-2012 by Res.
No. 131-2012]
4.
Such explanatory statements and other data as the County Executive
deems advisable or the County Council may require.
F.
Inspection of estimates: hearings. The department estimates, statements
of the Director of Finance and the capital program submitted to the
County Council by the County Executive shall be open to public inspection.
The County Council shall give notice of a public hearing on the capital
program, on or before the third Tuesday in February. Any member of
the public or his representative, the County Executive and the head
of any department or other agency shall be entitled to be heard at
this public hearing.
[Amended 7-20-2010 by Res. No. 111-2010]
G.
Action by County Council. The County Council shall approve, decrease
or delete any items in the capital program as submitted or amended
on or before the third Tuesday in February of each year. The County
Council shall have no power to change the form of the program as submitted
by the County Executive, or to add any project or to increase any
project recommended by the County Executive for capital purposes.
If the County Council fails to adopt a capital program by the third
Tuesday in February the capital program as submitted by the County
Executive shall stand adopted to the same extent as if favorable action
had been taken by the County Council. The County Council may, upon
the recommendation of the County Executive, after public hearing and
the affirmative vote of a majority of its members, amend the adopted
Capital Budget by resolution. With respect to the reallocation of
the proceeds of any bonds, certificates of indebtedness, notes or
other obligations issued on the faith and credit of the County or
changes in the scope of any project funded from any such debt, the
County Council may amend either the original capital budget in which
said funds were included or a subsequent capital budget by resolution
[Amended 7-20-2010 by Res. No. 111-2010; 11-8-2022 by referendum]
H.
Items included in budget. The portion of the cost of the capital
program that must be paid for in the next fiscal year shall be the
capital budget, and said capital budget shall be included in the expense
budget for the next fiscal year.
I.
Copies of program. Copies of the capital program, as adopted, shall
be made available to the public.
A.
Estimates submitted, hearing. On or before March 15 of each year
hereafter, the head of each department or special agency in the executive
branch of the county government and of each agency financed in whole
or in part by county funds shall submit to the County Executive an
itemized estimate of the revenues and expenditures of the department
or agency for current expenses for the next fiscal year. All such
estimates shall be submitted in such form and with such other supporting
data as the County Executive may request. The County Executive may
amend the estimates, except the County Executive may not amend the
budget request of the County Council for its operating expenses.
B.
Statements to County Executive. On or before March 15 of each year
hereafter, the Director of Finance shall submit to the County Executive
in such form as prescribed by the County Executive an itemized statement
of:
1.
The expenditures of each department and agency for the two (2) preceding
fiscal years and the current fiscal year up to and including the last
day of the month preceding the date of request;
2.
The amount of interest and maturing principal due on county obligations
during the next fiscal year;
3.
The amount of uncollected taxes and other revenues due for the current
and prior fiscal years and estimated receipts therefrom during the
next fiscal year;
4.
The assessable value, as of the last date of finality, of the real
and other property subject to county taxation;
5.
The estimate of county miscellaneous revenues from sources other
than locally assessed taxes for the next fiscal year;
6.
The available surplus at the close of the last completed fiscal year
and the estimated available surplus at the close of the current fiscal
year; and
7.
Such other items as the County Executive may require.
C.
Hearings. The County Executive shall hold a public hearing on the
expense budget for the purpose of obtaining information.
[Amended 8-7-2012 by Res.
No. 131-2012]
D.
Submitted to County Council. On or before the third Tuesday in April
of each year, the County Executive shall submit to the County Council
an expense budget for the next fiscal year and the budget message.
The proposed county budget shall be filed with the Council Administrator
and copies thereof shall be made available to the public upon request.
[Amended 7-20-2010 by Res. No. 111-2010]
1.
The expense budget shall include in both detail and summary form:
(a)
Estimates of available surplus, if any; estimates of receipts
from taxes, at a rate sufficient to balance said budget; receipts
from other revenues; and recommended borrowing, if any, for the next
fiscal year.
(b)
Recommended appropriations for current expenses for each department
or agency and for other purposes for the next fiscal year.
(c)
Recommended appropriations for debt service for the next fiscal
year, including portions of capital program to be financed during
said year.
(d)
Such other data as the County Executive deems advisable.
2.
The budget message shall contain supporting summary tables and shall
explain the proposed expense budget and capital program both in fiscal
terms and in terms of work to be done. It shall outline the proposed
financial policies of the county for the ensuing year. 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 such changes. It shall include a statement
of the bonded and other indebtedness of the county government and
its agencies, including any self-sustaining debt.
E.
Inspection of documents; hearings.
1.
The County Council shall give at least five (5) days' notice in one
(1) or more newspapers published in Wicomico County of a public hearing
on the expense budget, to be held by May 15. Any member of the public
or his representative, the County Executive and the head of any department
or other agency shall be entitled to be heard at this public hearing.
2.
The County Council may hold preliminary hearings on the budget for
the purpose of obtaining information as it may determine, but no action
shall be taken by the County Council on the budget except in public
session and after the public budget hearings prescribed in this section.
F.
Adoption of budget.
1.
After the public hearing, the Council may decrease or delete any
items in the budget except those required by the laws of this state
or of this county, and except any provisions for debt service on obligations
then outstanding or for estimated cash deficits. The Council shall
have no power to change the form of the budget as submitted by the
County Executive, or to alter the revenue estimates except to correct
mathematical errors, or to add any items to the budget or to increase
any expenditure recommended by the County Executive for current expense
or capital purposes. In the event the Council decreases or deletes
any item(s) and the Executive and Council do not agree upon the expenditure
of the surplus, then upon adoption of the budget the surplus shall
be placed in the undesignated fund balance for future appropriation.
[Amended 8-2-2016 by Res.
No. 101-2016]
2.
The adoption of the current expense budget and the capital budget
shall be by the affirmative vote of at least four members of the Council
by a law to be known as the Annual Budget and Appropriation Bill.
[Amended 11-8-2022 by referendum]
3.
The Annual Budget and Appropriation Bill shall be adopted by the
Council not later than June 1 or such date as may be set by resolution
pursuant to Section 707 of this Charter, but not later than June 15th.
If the Council fails to adopt the Annual Budget and Appropriation
Bill by June 15th, the proposed current expense budget as submitted
by the County Executive shall stand adopted, and funds for the expenditures
proposed in the current expense budget shall stand appropriated as
fully and to the same extent as if favorable action thereon had been
taken by the Council.
4.
The Annual Budget and Appropriation Bill shall be exempt from the
executive veto.
G.
Public general laws. In the event the provisions of this section
are in conflict with the public general law pertaining to the budget
of any agency financed in whole or in part by county funds, then such
provisions of the public general law shall prevail.
A.
Tax levy, balanced budget. When the county budget shall have been
finally adopted in the Annual Budget and Appropriation Bill, the County
Council shall thereupon levy and cause to be raised the amount of
taxes required by the budget in the manner provided by law so that
the budget shall be balanced as to proposed income and expenditures.
B.
Tax revenue cap. Notwithstanding any other provisions of this Article,
from and after July 1, 2001, revenues derived from taxes on properties
existing on the County real property tax rolls at the commencement
of the County fiscal year shall not increase, compared with the previous
year, by more than two percent, or by the Consumer Price Index for
all urban consumers (CPI-U) percentage of change for the latest calendar
year, determined by the U.S. Department of Labor, whichever is the
lesser.
[Amended 11-8-2022 by referendum]
The County Council may, by resolution, change any of the dates,
and corresponding hearing dates, set forth in Sections 704 and 705
herein, provided that said resolution states the reason for said change
or changes, and such resolution shall be effective only for the fiscal
year in which said resolution is adopted, subject to the restrictions
set forth in Section 705.
A.
How authorized. Transfers of appropriations between general classifications
of expenditures within the same office or department may be authorized
by the County Executive, provided that the County Council is given
at least 15 days advance written notice of any such transfer except
in the case of an emergency, in which case such notice shall be given
as soon as possible but no later than five days after the transfer.
Transfers between offices, departments, institutions, boards, commissions
or other agencies of the county government may be made during the
last quarter of the fiscal year and then only on the request of the
County Executive and with approval of the County Council by resolution.
[Amended 7-3-2018 by Res.
No. 65-2018; 11-8-2022 by referendum]
B.
Inter-fund borrowing. Upon the request of the County Executive, the
County Council may authorize by resolution inter-fund borrowing to
meet temporary cash requirements and may permit reimbursement among
funds for services rendered.
C.
A depreciable
capital asset having a current book value of $15,000 or more, regardless
of when and how acquired, may be transferred between departments,
agencies, offices or funds only upon written recommendation of the
County Executive and approval by the County Council by resolution.
The recommendation shall describe the asset and state its current
book value and the reason(s) for the transfer. Other than real estate
or any other items designated by resolution of the County Council,
a depreciable capital asset may not be used regularly, except under
extraordinary circumstances, by a department, agency, office or fund
unless it is purchased or otherwise acquired for or subsequently transferred
to such user.
[Added 7-3-2018 by Res.
No. 65-2018]
[Amended 11-8-2022 by referendum]
A.
Supplementary. During any fiscal year, the County Council, upon the
request of the County Executive, may make additional or supplementary
appropriations, by resolution, from unexpended and unencumbered funds
set aside for contingencies or from reimbursements or revenue receipts
in excess of those budgeted, provided that the Director of Finance
shall first certify in writing that such funds are available for such
appropriation. No supplemental appropriation shall exceed the amount
of the funds so certified or the amount requested by the County Executive,
whichever is less.
B.
Emergency. To meet a public emergency affecting life, health, property
or general welfare, the County Council may, by resolution, upon the
request of the County Executive, make emergency appropriations, not
to exceed the amount requested, from unappropriated surplus, from
contingent funds, from revenues received from anticipated sources
in excess of the budget estimates therefor or from revenues received
from sources not anticipated in the budget for the current fiscal
year. To the extent that there may be no available unappropriated
revenues to meet such emergency appropriations, the County Council
may, by resolution, authorize the issuance of emergency notes which
may be renewed from time to time; provided, however, that such notes
and renewals shall be paid not later than the last day of the fiscal
year next succeeding that in which the emergency appropriation was
made. The total of emergency appropriations in any fiscal year shall
not exceed five per centum (5%) of all appropriations (including those
for debt service) made in the budget for such year.
[Amended 11-8-2022 by referendum]
Unless otherwise provided by public general laws, all unexpended
and unencumbered appropriations in the current expense budget remaining
at the end of the fiscal year shall revert to the County's General
Fund and may be available for emergency appropriations, as provided
in Section 709 of this Article, and/or appropriation in the succeeding
year's budget. No appropriation for a capital project in the
capital budget shall lapse until the purpose for which the appropriation
was made shall have been accomplished or abandoned; provided, however,
that any capital project shall stand abandoned if three fiscal years
elapse without any expenditure from or encumbrance of the appropriation
made therefor. The balance remaining to the credit of the completed
or abandoned capital projects shall be available for appropriation
in subsequent capital budgets or be transferred to a fund for the
retirement of bonds or payment of interest. Notwithstanding the foregoing
provisions, if funds for a completed or abandoned capital project
were obtained from the sale of bonds, certificates of indebtedness,
notes or other obligations issued on the faith and credit of the County,
any such remaining funds shall be applied in accordance with Section
712 of this Charter.
No office, department, institution, board, commission nor other
agency of the county government shall, during any fiscal year, expend
or contract to expend any money, or incur any liability, or enter
into any contract which, by its terms, involves the expenditure of
money in excess of the amounts appropriated or allotted for the same
general classification of expenditures in the budget for such fiscal
year, or in any supplementary or emergency appropriation as hereinabove
provided; and no payment shall be made nor any obligation or liability
incurred, unless the Director of Finance shall first certify that
the funds for the designated purpose are available. Any contract,
verbal or written, made in violation of this section, shall be null
and void, and if any officer, agent or employee of the county shall
knowingly or willfully violate this provision, he shall be personally
liable and such action shall be cause for his removal from office
by the County Executive, or by a majority vote of the County Council
after public hearing. Nothing in this section nor elsewhere contained
shall prevent the making of contracts of lease or for services providing
for the payment of funds at a time beyond the fiscal year in which
such contracts are made, provided the nature of such transactions
reasonably requires the making of such contracts.
[Amended 11-8-2022 by referendum]
No funds resulting from the issuance of bonds, certificates of indebtedness, notes or other obligations of the county, pursuant to Article III, Section 313, may be expended for any project or projects not expressly set forth in the capital budget and authorizing legislation establishing said funds, as the applicable capital budget may be amended by resolution and as the applicable authorizing legislation may be amended. Transfer of appropriations among the items set forth in the original or amended capital budget or authorizing legislation shall be authorized upon the request of the County Executive, with the approval of the County Council, by resolution. In addition, any surplus funds unexpended at the completion or abandonment of any project listed in the original or amended enabling legislation may be (1) reallocated to other capital projects through amendment of the applicable authorizing legislation; (2) credited to the capital program for the fiscal year next succeeding the year in which said balance is ascertained; or (3) to the extent not prohibited by applicable law, applied to the payment or prepayment of debt service on such bonds, certificates of indebtedness, notes or other obligations of the County.
