With the approval of the Council, the Executive shall appoint
a person, knowledgeable and experienced in financial matters, to serve
as the Director of Finance of the County.
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 reports;
(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)
Bill and collect 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 Executive; and
(11)
Perform other duties as may be directed by the Executive and/or prescribed
by law.
The fiscal or budget year and the tax year of the government
begins on the first day of July and ends on the 30th day of June of
the succeeding year.
[Amended 11-4-2014]
Not later than April 1 of each year, the Executive shall prepare
and submit a proposed budget to the Council 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 submission 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 one public
hearing on the budget by the Council. If the Council determines that
no such newspaper exists in the County, the Council shall use whatever
media it deems most suited to satisfy the public notice requirements
of this section. No final budget action may be taken by the Council
until after the public hearing or hearings have been held, and then
only in open, public session.
(a)
After the public hearing or hearings, the Council may decrease or
delete any items in the budget, except those required by the laws
of this state and 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 Executive
or to alter revenue estimates, except to correct mathematical errors.
(b)
The adoption of the budget shall be by the affirmative vote of not
less than three members of the Council in a law enacted not later
than June 15, which shall be known as the "Annual Budget and Appropriations
Ordinance of Cecil County." If a budget is not approved by the Council
by June 15, then the budget as submitted by the Executive shall become
law.
[Amended 11-4-2014]
(c)
After July 1, the Annual Budget and Appropriation Ordinance may,
upon request of the Executive, be amended by resolution approved by
the affirmative vote of not less than three members of the Council.
The Council may, but is not required to, hold a public hearing prior
to taking action on a proposed budget amendment.
[Amended 11-4-2014]
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 local law authorizing the borrowing of money or issuance of bonds
or other evidences of indebtedness shall be submitted to the registered
voters of the County for approval or rejection, if a petition for
such submission is filed pursuant to the provisions of the Charter
and local laws.
(b)
Except as otherwise provided by state law, the aggregate amount of
bonds and other evidences of indebtedness outstanding at any one time
shall not exceed a total of 6% of the assessable basis of real property
of the County and 15% of the County's assessable basis of personal
property and operating real property described in § 8-109(c)
of the Tax-Property Article.
(c)
Except as may otherwise be provided by state law, the following shall
not be computed or applied in establishing the debt limitations provided
in this section:
(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 County payable primarily or exclusively from taxes levied in
or on, or other revenues of, special taxing areas or districts heretofore
or hereafter established by law; and
(3)
Bonds or other evidences of indebtedness issued for self-liquidating
and other projects payable primarily or exclusively from the proceeds
of assessments or charges for special benefits or services.
(a)
The Executive may transfer unencumbered appropriations in the Current
Expense Budget within the same department, agency, or office and within
the same fund. On the recommendation of the Executive, the Council
may transfer unencumbered appropriations in the Current Expense Budget
between departments, agencies and offices within the same fund.
(b)
A transfer shall not be made between the Current Expense Budget and Capital Budget appropriations. On the recommendation of the Executive, the Council may transfer appropriations between capital projects within the same fund, provided the Council neither creates nor abandons any capital projects except in accordance with Section 513 of this Charter.
(c)
Notwithstanding any provisions of this Section, the Council may provide
by law for interfund cash borrowing to meet temporary cash requirements.
Nothing contained in this section may be construed to prevent reimbursement
among funds for services rendered.
On the recommendation of the Executive, the Council may make
supplemental appropriations from any contingency appropriations in
the budget; from revenues received from anticipated sources but in
excess of budget estimates; or from revenues received from sources
not anticipated in the budget.
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.
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 revert
to the general fund and be available for appropriation in subsequent
budgets.
Upon recommendation of the Executive and after a public hearing
and an affirmative vote of at least three Council members, 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 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 for such purposes. 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)
With the recommendation of the Executive, 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, upon recommendation
of the Executive, the Council may establish a reserve fund for permanent
public improvements. The Annual Budget and Appropriations Ordinance
may dedicate cash surpluses, taxes, and other sources of revenue not
otherwise appropriated to this reserve fund.
(d)
Nothing in this Charter may be construed to prevent the making of
contracts, leases, or other obligations that provide for the payment
of funds at a time beyond the end of the fiscal year in which these
contracts are made, provided the nature of these transactions reasonably
requires the making of these contracts, leases or other obligations.
The Council shall authorize by law any contract, lease, or other obligation
in excess of $20,000 that requires the payment of funds from the appropriation
of a later fiscal year. The amount of $20,000 for such contracts,
leases or obligations may be revised by law from time to time, but
no more frequently than annually, and shall not be less than $20,000.
[Added 6-7-2022]
(a)
The
County Executive or designee shall present all County purchase and
service contracts over $100,000, and all real estate transactions,
including sales, purchase, and leases, to the County Council for review
and questions in public session after the County Executive awards
or executes the contract.
(b)
The
County Council may make recommendations or suggestions to the County
Executive who shall have the final authority to award or execute any
contract presented for review.
(c)
The
County Executive or designee shall notify the County Council of contracts
above $ 100,000 that are designated as emergencies, which shall not
require review by the County Council after award or execution.
(d)
For
each contract over $100,000 and all real estate transactions, which
will be directly awarded by Cecil County government, the administration
will review at an open Council work session with the following information:
