Jefferson County, MO
 
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Table of Contents
Table of Contents

Section 7.1 Fiscal Year.

The fiscal year of the County is to begin on the first day of January and end on the last day of December unless a different fiscal year is established by Ordinance.

Section 7.2 Annual Budget.

7.2.1. 
An annual budget for the County must be prepared and adopted as required by this Charter and, to the extent not inconsistent with this Charter, in accordance with Missouri Law. The County Executive is designated as the Budget Officer.
7.2.2. 
On or before the first day of the eleventh month of each fiscal year, the County Executive must submit to the County Council a proposed budget for the ensuing fiscal year and an accompanying message. The County Auditor is to assist the County Executive in preparing the proposed budget. In preparing the proposed budget, the County Executive must review the proposed budgets for the Departments submitted to the County Executive and the Auditor by County Officers who are heads of Departments as required by this Charter.
7.2.3. 
The County Executive's message must explain the fiscal aspects of the proposed budget and the impact of the proposed budget on the programs it supports. It must describe the proposed financial policies of the County for the ensuing fiscal year and describe the important features of the budget. It must identify any major changes from the current year in financial policies, expenditures, and revenues together with the reasons for the changes. It must summarize the County's debt position and include other material that the County Executive deems desirable.
7.2.4. 
The proposed budget is to be in such form as the County Executive deems desirable or the County Council may require but must provide a complete financial plan for all County funds and activities for the ensuing fiscal year. The proposed budget is to begin with a clear general summary of its contents. It must show in detail all estimated revenues, proposed tax levies, and all proposed expenditures, including debt service, for the ensuing fiscal year. It must be so arranged as to show comparative figures for actual and estimated revenues and expenditures for the current fiscal year and actual revenues and expenditures for the preceding fiscal year. It must describe in separate sections:
7.2.4.1. 
Proposed goals, objectives and expenditures for current operations during the ensuing fiscal year, detailed for each fund by organizational unit and program, purpose or activity, and the method of financing those expenditures;
7.2.4.2. 
Proposed capital expenditures during the ensuing fiscal year, detailed for each fund by organizational unit when practicable, and the proposed method of financing each capital expenditure; and
7.2.4.3. 
The anticipated income and expense and profit and loss for the ensuing year for each utility or other enterprise fund operated by the County.
7.2.5. 
The proposed budget must provide that, for any fund, the total of proposed expenditures must not exceed the total of estimated revenues plus fund balances carried forward, exclusive of reserves.
7.2.6. 
The County Council must schedule a public hearing on the proposed budget. At least ten days before the date of the hearing, the County Executive must publish a notice of the public hearing and a summary of the proposed budget in a newspaper of general circulation in the County, and post the summary at a public place in each of the Council Districts and on a County sponsored web page on the internet in Electronic Form. The following information must be included in the notice of the public hearing:
7.2.6.1. 
The times and places where copies of the County Executive's message and the proposed budget are available for inspection by the public; and
7.2.6.2. 
The time and place for the public hearing.
7.2.7. 
After the public hearing on the proposed budget, the County Council may adopt the proposed budget with or without amendment. In amending the proposed budget, it may add or increase programs or amounts and may delete or decrease any programs or amounts, except expenditures required by Missouri Law or for debt service or for any estimated cash deficit, provided that no amendment to the proposed budget may increase the authorized expenditures from any fund to an amount greater than the total estimated revenues of the fund plus the fund balances carried forward.
7.2.8. 
No later than the last day of the fiscal year, the County Council by Ordinance must adopt the proposed budget as the County budget for the ensuing fiscal year. If the Council fails to adopt a budget by this date, the budget proposed by the County Executive is to be deemed approved.
7.2.9. 
To implement the adopted budget, the County Council must adopt in accordance with Missouri Law:
7.2.9.1. 
An appropriation Ordinance making appropriations by Department, Division or other organizational unit and authorizing a single appropriation for each program or activity; and
7.2.9.2. 
A tax levy Ordinance authorizing the tax levies and setting the tax rates; and
7.2.9.3. 
Any other Ordinances required to authorize new revenues or to amend the rates or other features of existing taxes or other revenue sources.
7.2.10. 
If during the fiscal year the County Executive certifies that there are revenues available for appropriation 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.
7.2.11. 
To meet a public emergency affecting life, the public peace, health, property, safety or welfare, the County Council may make emergency appropriations by emergency Ordinance as provided in this Charter. To the extent un-appropriated revenues are not available nor are there sufficient fund balances to meet emergency appropriations, the County Council may by the emergency Ordinance authorize the issuance of emergency notes. These may be renewed from time to time, but emergency notes issued in any fiscal year must be paid not later than the last day of the next succeeding fiscal year.
7.2.12. 
If at any time during a fiscal year it appears probable to the County Executive that the revenues and fund balances available will be insufficient to finance the expenditures for which appropriations have been authorized, the County Executive must report to the County Council, without delay, the estimated amount of the deficit, any remedial action taken by the County Executive and recommendations for other steps to be taken. The County Council must then take such further action as it deems necessary to prevent or reduce any deficit and for that purpose it may by Ordinance reduce appropriations.
7.2.13. 
Except as otherwise provided in 7.2.14:
7.2.13.1. 
At any time during a fiscal year, the County Council by Ordinance may transfer within a department all or any part of any unencumbered appropriation balance;
7.2.13.2. 
At any time during a fiscal year, a Department may transfer all or any part of any unencumbered line item authorization to another line item within the same Department with the written approval of the County Executive;
7.2.13.3. 
At any time during a 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; and
7.2.13.4. 
At any time during a 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.
7.2.14. 
No appropriation for debt service and no appropriation of funds designated by law for a specified purpose may be reduced or transferred and no appropriation may be reduced below any amount required by Law to be appropriated or by more than the amount of its unencumbered balance. Supplemental and emergency appropriations and reduction or transfer of appropriations authorized by this Section may be made effective immediately upon adoption.
7.2.15. 
Every appropriation, except an encumbered appropriation for a capital expenditure, must lapse at the close of the fiscal year.
7.2.16. 
The County Council must provide by Ordinance procedures for administering the budget that are necessary and do not conflict with this Charter.
7.2.17. 
No payment is to be made or an obligation incurred against any allotment or appropriation except in accordance with appropriations duly made. Any authorization of payment or incurring of an obligation in violation of this Charter is void. A violation of this provision is cause for removal of any County Officer who knowingly authorized or made the payment or incurred the obligation. The offending County Officer is also liable to the County for any amount so paid. Except where prohibited by Law, however, nothing in this Charter is to 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, if they are made or approved by Ordinance.

Section 7.3 Capital Program.

7.3.1. 
The County Executive must prepare and submit to the County Council a five year capital program and strategic plan no later than three months prior to the final date for submission of the proposed budget.
7.3.2. 
The capital program and strategic plan is to be revised and extended each year with regard to capital improvements still pending or in process of construction or acquisition. The capital program and strategic plan must include the following:
7.3.2.1. 
A clear general summary of its contents;
7.3.2.2. 
A list of all capital improvements and other capital expenditures which are proposed to be undertaken during the five fiscal years next ensuing, with appropriate supporting information as to the necessity for each;
7.3.2.3. 
Cost estimates and recommended time schedules for each improvement or other capital expenditure;
7.3.2.4. 
The method of financing upon which each capital expenditure is to rely;
7.3.2.5. 
The estimated annual cost of operating and maintaining the facilities to be constructed or acquired;
7.3.2.6. 
Forecasts and analysis of the capital program with all other capital and non-capital expenditures; and
7.3.2.7. 
A strategic plan outlining anticipated expenditures to be undertaken during the five fiscal years next ensuing, with appropriate supporting information as to the necessity for each.
7.3.3. 
The County Council must schedule a public hearing on the capital program and strategic plan. At least ten days before the date of the hearing, the County Executive must publish a notice of the public hearing and a summary of the capital program and strategic plan in a newspaper of general circulation in the County, and post the summary at a public place in each of the Council Districts and on a County sponsored web page on the internet in Electronic Form. The following information must be included in the notice of the public hearing:
7.3.3.1. 
The times and places where copies of the capital program and strategic plan are available for inspection by the public; and
7.3.3.2. 
The time and place for the public hearing.
7.3.4. 
The County Council by resolution must adopt the capital program and strategic plan, with or without amendment, after the public hearing and no later than two months prior to final date for submission of the proposed budget.

Section 7.4 Annual External Audits.

The County Executive is to engage a certified public accounting firm selected by the County Council to perform an external audit within six months after the end of each fiscal year. The certified public accounting firm is to be instructed to deliver their final audit report to the County Executive. The County Executive must within five days after receipt submit the final audit report to the County Council for its approval.

Section 7.5 Public Records.

Copies of the budget, capital program and appropriation and revenue Ordinances are public records and must be made available to the public.

Section 7.6 Registration of Warrants.

Before the delivery of any County warrant to a lender, it must be registered by entering upon the books of the County Treasurer the date, amount, and serial number of the warrant, in whose favor the warrant is drawn, by whom the warrant was presented and the date on which the warrant was presented to the County Treasurer for registration. A warrant so registered and delivered to a lender is to have preference and priority in payment from the date of its registration over all warrants subsequently registered and over all unregistered warrants.

Section 7.7 Compensation.

7.7.1. 
Council Members.
7.7.1.1. 
The annual salary of each Council Member is to be as follows:
7.7.1.1.1. 
Zero for the two calendar years beginning on January 1, 2010.
7.7.1.1.2. 
$10,000.00 for the calendar year beginning on January 1, 2012.
7.7.1.1.3. 
For any calendar year after 2012, the annual salary of Council Members is to be as provided for by specific Ordinance or by adoption of a budget for that year as provided in this Charter. If the annual salary of Council Members is increased, that increase is not to go into effect until the January 1st following the expiration of the current terms of all Council Members who voted affirmatively for the increase.
7.7.1.1.4. 
If in any calendar year after 2011 the County Council by specific Ordinance or by adoption of a budget for the next calendar year increases the base salary level of employees of the County generally by a percentage amount to compensate for increases in the cost of living, then commencing on the next January 1st the annual salary of each Council Member is to be increased by the same percentage.
7.7.1.2. 
Council Members are not to be provided an expense allowance. If the County Council so provides by Ordinance, Council Members may be reimbursed, not to exceed an annual maximum that the applicable Ordinance must specify, for their ordinary and necessary expenses of performing their duties under this Charter for which they have supporting documentation as required by the applicable Ordinance that shows the dates, nature and purposes of the expenses.
7.7.2. 
County Executive.
7.7.2.1. 
The annual salary of each member of the Board of Executives who was a Person elected as an Associate Commissioner of Jefferson County at the general election in November, 2008, is to be the same as the annual salary that would have been payable to him or her as an Associate Commissioner of Jefferson County had this Charter not been adopted.
7.7.2.2. 
The annual salary of the member of the Board of Executives who was the Presiding Commissioner of Jefferson County when this Charter was adopted is to be the same as the annual salary that would have been payable to him or her as Presiding Commissioner of Jefferson County had this Charter not been adopted.
7.7.2.3. 
The annual salary of each Person serving as a Transition Executive is to be the same as the annual salary that would have been payable to him or her as an Associate Commissioner of Jefferson County had this Charter not been adopted.
7.7.2.4. 
Commencing January 1, 2011, the annual salary of the County Executive is to be $72,000.
7.7.2.5. 
For any calendar year after 2011, the annual salary of the County Executive is to be as provided for by specific Ordinance or by adoption of a budget for that year as provided in this Charter, provided that the annual salary of the County Executive is not to be less than the annual salary of the presiding commissioner of a first class county not having a charter form of government as provided by Missouri Law and not more than 110% of the annual salary of the presiding commissioner of a first class non-charter county as provided by Missouri Law.
7.7.2.6. 
If in any calendar year after 2011 the County Council by specific Ordinance or by adoption of a budget for the next calendar year increases the base salary level of employees of the County generally by a percentage amount to compensate for increases in the cost of living, then commencing on the next January 1st the annual salary of the County Executive is to be increased by the same percentage.
7.7.2.7. 
The County Executive is not to be provided an expense allowance. If the County Council so provides by Ordinance, the County Executive may be reimbursed, not to exceed an annual maximum that the applicable Ordinance must specify, for the ordinary and necessary expenses of the County Executive incurred in performing the County Executive's duties for which the County Executive has supporting documentation as required by the applicable Ordinance that shows the dates, nature and purposes of the expenses.
7.7.3. 
Elected County Officers.
7.7.3.1. 
Until January 1, 2010, the annual salary of the Sheriff is to be the same as the annual salary that would have been payable to him or her as Sheriff of Jefferson County had this Charter not been adopted.
7.7.3.2. 
Until January 1, 2010, the annual salary of the County Clerk is to be the same as the annual salary that would have been payable to him or her as County Clerk of Jefferson County had this Charter not been adopted.
7.7.3.3. 
Until January 1, 2010, the annual salary of the County Assessor is to be the same as the annual salary that would have been payable to him or her as Assessor of Jefferson County had this Charter not been adopted.
7.7.3.4. 
Until January 1, 2010, the annual salary of the County Collector is to be the same as the annual salary that would have been payable to him or her as Collector of Jefferson County had this Charter not been adopted.
7.7.3.5. 
Until January 1, 2010, the annual salary of the County Treasurer is to be the same as the annual salary that would have been payable to him or her as County Treasurer of Jefferson County had this Charter not been adopted.
7.7.3.6. 
Until January 1, 2010, the annual salary of the County Auditor is to be the same as the annual salary that would have been payable to him or her as County Auditor of Jefferson County had this Charter not been adopted.
7.7.3.7. 
Until January 1, 2010, the annual salary of the County Recorder is to be the same as the annual salary that would have been payable to him or her as County Recorder of Jefferson County had this Charter not been adopted.
7.7.3.8. 
Until January 1, 2010, the annual salary of the Prosecuting Attorney is to be the same as the annual salary that would have been payable to him or her as prosecuting attorney of Jefferson County had this Charter not been adopted.
7.7.3.9. 
Until January 1, 2010, the annual salary of the Circuit Clerk is to be the same as the annual salary that would have been payable to him or her as Circuit Clerk of Jefferson County had this Charter not been adopted.
7.7.3.10. 
Until January 1, 2010, the annual salary of the Public Administrator is to be the same as the annual salary that would have been payable to him or her as public administrator of Jefferson County had this Charter not been adopted.
7.7.3.11. 
For every calendar year after 2009, the annual salary of every elected County Officer is to be as provided for by specific Ordinance or by adoption of a budget for that year as provided in this Charter, provided that the annual salary of each County Officer is not to be less than the annual salary of the holder of the equivalent office in a first class non-charter county as provided by Missouri Law and not more than 110% of the annual salary of the holder of the equivalent office of a first class non-charter county as provided by Missouri Law.
7.7.4. 
Appointed County Officers.
7.7.4.1. 
Until January 1, 2010, the annual salary of the County Counselor is to be the same as the annual salary that would have been payable to him or her as county counselor of Jefferson County had this Charter not been adopted.
7.7.4.2. 
Until January 1, 2010, the annual salary of the Public Works Director is to be the same as the annual salary that would have been payable to him or her as public works director of Jefferson County had this Charter not been adopted.
7.7.4.3. 
Until January 1, 2010, the annual salary of the Director of Administration is to be the same as the annual salary that would have been payable to him or her as director of administration of Jefferson County had this Charter not been adopted.
7.7.4.4. 
If the medical examiner of Jefferson County when this Charter was adopted was serving pursuant to a contract of engagement, the annual salary of the Medical Examiner is to be as provided in the contract. If the medical examiner of Jefferson County when this Charter was adopted was appointed and not engaged by contract, then until January 1, 2010, the annual salary of the Medical Examiner is to be the same as the annual salary that would have been payable to him or her as medical examiner of Jefferson County had this Charter not been adopted.
7.7.4.5. 
For every calendar year after 2009, the annual salary of a Medical Examiner serving pursuant to a contract of engagement is to be the annual salary provided in the contract.
7.7.4.6. 
For every calendar year after 2009, the annual salary of every appointed County Officer, other than a Medical Examiner serving pursuant to a contract of engagement, is to be as provided for by specific Ordinance or by adoption of a budget for that year as provided in this Charter.
7.7.5. 
Except as otherwise provided by Law, members of boards and commissions are to serve without compensation unless the County Council provides otherwise by Ordinance. The County Council may not provide for compensation of members of boards and commissions before January 1, 2012.