The fiscal year of the County shall begin on the first (1st)
day of January and end on the last day of December unless a different
fiscal year is established by ordinance.
Except as otherwise provided in this Charter, the preparation
and adoption of the County budget shall be accomplished in a manner
as prescribed by applicable law. The County Executive is designated
as the Budget Officer. Prior to January 1, 1993, the County Commission
shall perform the budgetary duties assigned to the County Council.
6.201.
On or before the fifth (5th) day of November, or the first working
day after the fifth (5th) of each fiscal year, the County Executive
shall submit to the County Council a budget for the ensuing fiscal
year, and an accompanying message.
6.202.
Budget Message. The County Executive's message
shall explain the budget, both in fiscal terms and in terms of the
work programs. It shall outline the proposed financial policies of
the County for the ensuing fiscal year and describe the important
features of the budget. It shall indicate any major changes from the
current year in financial policies, expenditures, and revenues together
with the reasons for such changes. It shall summarize the County's
debt position and include such other material as the County Executive
deems desirable.
6.203.
Budget Contents. The budget shall provide a
complete financial plan of all County funds and activities for the
ensuing fiscal year, and shall be in such form as the County Executive
deems desirable or the County Council may require. The budget shall
begin with a clear general summary of its contents. It shall show
in detail all estimated income, indicating the proposed property tax
levy, and all proposed expenditures, including debt service, for the
ensuing fiscal year. It shall be so arranged as to show comparative
figures for actual and estimated income and expenditures of the current
fiscal year and actual income and expenditures of the preceding fiscal
year. It shall indicate in separate sections:
6.203.1. The proposed goals and objectives and expenditures
for current operations during the ensuing fiscal year, detailed for
each fund by organization unit, and program, purpose or activity,
and the method of financing such expenditures; and
6.203.2. Proposed capital expenditures during the ensuing
fiscal year, detailed for each fund by organization unit when practicable,
and the proposed method of financing each such capital expenditure;
and
6.203.3. The anticipated income and expense and profit
and loss for the ensuing year for each utility or other enterprise
fund operated by the County; and
6.203.4. For any fund, the total of proposed expenditures
shall not exceed the total of estimated income plus carried forward
fund balance, exclusive of reserves.
6.204.
County Council Action On Budget.
6.204.1. Notice and Hearing. The County
Council shall publish in a legal publication, or in a newspaper of
general circulation in the County, and posted in six (6) public places
including a summary on the St. Charles County Government Internet
Home Page if any, the general summary of the budget and a notice stating:
6.204.1.1. The times and places where copies of the
message and budget are available for inspection by the public; and
6.204.1.2. The time and place, not less than ten (10)
days after such publication, for a public hearing on the budget.
6.204.2. Amendment Before Adoption. After the public hearing, the County Council may adopt the budget
with or without amendment. In amending the budget, it may add or increase
programs or amounts and may delete or decrease any programs or amounts,
except expenditures required by law or for debt service or for an
estimated cash deficit, provided that no amendment to the budget shall
increase the authorized expenditures to an amount greater than the
total estimated income and the beginning fund balance.
6.204.3. Adoption. The County Council
shall adopt the budget by ordinance on or before the last day of the
calendar year. Should the Council fail to adopt the budget by this
date, the budget proposed by the County Executive shall be deemed
approved.
6.205.
Appropriation and Revenue Ordinances. To implement
the adopted budget, the County Council shall adopt in accordance with
applicable law:
6.205.1. An appropriation ordinance making appropriations
by department or major organizational unit and authorizing a single
appropriation for each program or activity; and
6.205.2. A tax levy ordinance authorizing the property
tax levy or levies and setting the tax rate or rates; and
6.205.3. Any other ordinances required to authorize
new revenues or to amend the rates or other features of existing taxes
or other revenue sources.
6.206.
Amendments After Adoption.
6.206.1. Supplemental Appropriations. If during the fiscal year, the County Executive certifies that there
are available for appropriation, revenues in excess of those estimated
in the budget, the County Council by ordinance may make supplemental
appropriations for the year up to the amount of such excess.
6.206.2. Emergency Appropriations. To meet a public emergency affecting life, health, property or the
public peace, the County Council may make emergency appropriations.
Such appropriations may be made by emergency ordinance in accordance
with the provisions of Paragraph 2.605. To the extent that there are
not available, unappropriated revenues nor a sufficient fund balance
to meet such appropriations, the County Council may, by such emergency
ordinance, authorize the issuance of emergency notes. These may be
renewed from time to time, but the emergency notes and renewals of
any fiscal year shall be paid not later than the last day of the fiscal
year next succeeding that in which the emergency appropriation was
made.
6.206.3. Reduction of Appropriations. If at any time during the fiscal year it appears probable to the
County Executive that the revenues or fund balances available will
be insufficient to finance the expenditures for which appropriations
have been authorized, the Executive shall report to the County Council
without delay, indicating the estimated amount of the deficit, any
remedial action taken by the County Executive and recommendations
as to any other steps to be taken. The County Council shall then take
such further action as it deems necessary to prevent or reduce any
deficit and for that purpose it may by ordinance reduce one (1) or
more appropriations.
6.206.4. Transfer of Appropriations. At any time during the fiscal year, the County Council by ordinance
may transfer within a department all or any part of any unencumbered
appropriation balance. At any time during the fiscal year, a department
may within its department transfer all or any part of any unencumbered
line item authorization to another line item within the same category
with the written approval of the Director of Administration. At any
time during the fiscal year, the County Council by ordinance may transfer
all or any part of any unencumbered appropriation balance from one
department or fund to another department or fund. At any time during
the fiscal year, the County Council by ordinance may transfer all
or any part of any unencumbered appropriation balance to a new line
item in the budget.
6.206.5. Line Item Veto of County Executive. The County Executive shall be able to veto any line item appropriation.
Such line item appropriation vetoed may be resubmitted by the County
Executive to the County Council for reconsideration pursuant to the
provisions for veto override.
6.206.6. Limitations and Effective Date. No appropriation debt service may be reduced or transferred and
no appropriation may be reduced below any amount required by State
and/or Federal law to be appropriated or by more than the amount of
the unencumbered balance thereof. The supplemental and emergency appropriations
and reduction or transfer of appropriations authorized by this Subparagraph
may be made effective immediately upon adoption.
6.207.
Lapse of Appropriations. Every appropriation,
except an encumbered appropriation for a capital expenditure, shall
lapse at the close of the fiscal year.
6.208.
Administration of The Budget. The County Council
shall provide by ordinance any and all procedures for administering
the budget that are necessary and that do not conflict with the language
contained in this Charter.
6.209.
Overspending of Appropriations Prohibited. No
payment shall be made or obligation incurred against any allotment
or appropriation except in accordance with appropriations duly made.
Any authorization of payment or incurring of obligation in violation
of the provisions of this Charter shall be void and any payment so
made illegal. A violation of this provision shall be cause for removal
of any officer who knowingly authorized or made such payment or incurred
such obligation. Such officer may also be liable to the County for
any amount so paid. Except where prohibited by law, however, nothing
in this Charter shall be construed to prevent the making or authorizing
of payments or making of contracts for capital improvements to be
financed wholly or partly by the issuance of bonds or to prevent the
making of any contract or lease providing for payments beyond the
end of the fiscal year, or in any other manner, but only if such action
is made or approved by ordinance.
An external audit shall be provided within six (6) months after
the end of each fiscal year and such external audit by a certified
public accounting firm shall be provided to the County Executive who
shall submit such audit to the County Council for its approval.
Copies of the budget, capital program and appropriation and
revenue ordinance shall be public records and shall be made available
to the public at suitable places in the County.