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.
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:
7.2.7.
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.
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:
7.3.4.
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.
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.
Copies of the budget, capital program and appropriation and
revenue Ordinances are public records and must be made available to
the public.
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.
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.
