Oversight of the financial affairs of the County government
shall reside in the County Legislature, which may, at any time, cause
an examination and audit of the books, records and papers pertaining
to the money, funds or other property belonging to the County, or
over which the County shall have control.
The fiscal year of the County shall be the calendar year.
[Amended 12-2-1996 by L.L. No. 7-1996, effective 1-1-1997]
(a)
Preparation. A tentative annual budget shall be prepared by the County
Executive, or by the Commissioner of the Department of Management
and Budget, or such other officer as may be appointed by the County
Executive, on behalf of the County Executive.
(b)
Departmental estimates. On or before the first (1st) day of July,
each department and administrative unit head shall submit to the County
Executive and County Legislature, in writing, and through such channels
and processes as specified by the County Executive, an overall estimate
for that department and administrative unit and estimates by program
within that department and administrative unit of expected expenses
and revenues for the next ensuing fiscal year. These estimates shall
be called "departmental estimates" and shall be organized with proposed
grand totals of expenses and revenues for personnel services and other
than personnel for each program within each department or administrative
unit. A statement of actual expenses and actual revenues for the immediately
preceding completed fiscal year, budgeted expenditures and revenues
for the current fiscal year, and expenditures and revenues to date
for the current fiscal year shall be included in the departmental
or administrative unit submission, prepared in the same specified
format for comparison purposes. Each departmental estimate of expenses
and revenue by program shall be supported by such other detail and
other supporting information concerning the economy, efficiency and
effectiveness of departmental performance as the County Executive
shall require. Departmental estimates shall be public records and
shall at all reasonable times be available and open to public inspection.
In the event any department or administrative unit head fails to submit
an estimate by the first (1st) day of July, the Commissioner of the
Department of Management and Budget shall prepare an estimate for
that department or administrative unit.
[Amended 8-8-2016 by L.L.
No. 7-2016, approved 11-8-2016, effective 1-1-2017]
(c)
Review of requests. The Commissioner of the Department of Management
and Budget, upon receipt of the departmental estimates, shall proceed
to review such estimates with the heads of the department and administrative
unit heads as the Commissioner of the Department of Management and
Budget deems necessary. Officers or employees of the various departments
and administrative units shall furnish data and information and answer
inquiries pertinent to such review. The Audit and Finance Committee
of the County Legislature shall be entitled to the information developed
by the various departments and administrative units.
[Amended 8-8-2016 by L.L.
No. 7-2016, approved 11-8-2016, effective 1-1-2017]
(d)
Elements of the tentative annual budget. Upon completion of her review,
the Commissioner of the Department of Management and Budget shall
prepare the tentative annual budget for the County Executive, which
shall be filed with the Clerk on or before October 10. Upon such filing,
the tentative annual budget submission shall become a public record
in the office of the Clerk, and copies of it shall be made available
by the Clerk for distribution. Elements of the tentative annual budget
submission shall be in compliance with the provisions of County law
and include such material as the County Executive deems desirable,
or the County Legislature may require. In addition, such submission
shall include, but not be limited to:
(i)
Budget message. The County Executive shall submit with the tentative
annual budget a budget message summarizing and explaining the main
features of the tentative annual budget, including information identifying
and analyzing new or changed programs, with such supporting schedules
and explanatory materials as he or she may deem desirable or the County
Legislature may by resolution require. The County Executive's budget
message shall include a clear summary demonstration that there is
a balanced relationship between the total estimated expenditures and
the total estimated revenues for the next ensuing fiscal year and
shall compare these figures with the actual receipts and expenditures
for the last completed fiscal year and the year-to-date-actual and
current fiscal year projected total expenditures and revenues. The
County Executive's budget message shall also outline the existing
and any proposed financial policies of the County relating to the
capital program, including a description of each capital project proposed
to be undertaken in the preceding fiscal year and not yet completed.
The budget message shall specify the manner in which the County Executive
is overseeing management of departmental operations to assure economic,
efficient, effective delivery of public services, and contain such
additional information as the County Executive may deem appropriate,
and shall be posted on the County's website.
[Amended 8-8-2016 by L.L.
No. 7-2016, approved 11-8-2016, effective 1-1-2017]
(ii)
A maintenance and operations budget. The maintenance and operations
budget shall provide a complete financial plan of all County funds
and activities for the ensuing fiscal year and, except as required
by applicable law or this Charter, shall be in such form as the County
Executive deems desirable or the County Legislature may require. Such
budget shall begin with a clear general summary of its contents, show
in reasonable detail all estimated revenues, and indicate the proposed
property tax levy and all proposed appropriations, including debt
service for the ensuing fiscal year. It shall be arranged so as to
demonstrate revenues and appropriations for each fund, account, and
administrative unit by item, including, but not limited to, a description
of each item, the previous year's appropriations or revenues, the
current year's amount appropriated as amended to date, the ensuing
year's amounts requested by administrative units and the ensuing year's
amounts proposed by the County Executive. It shall indicate in separate
sections:
[1]
The proposed objectives and appropriations for current operations
during the ensuing fiscal year, detailed for each fund by administrative
unit, program, purpose or activity, and the method of financing such
appropriations; and
[2]
The estimated revenues and appropriations and appropriated fund
balances for the ensuing year for each fund operated by the County.
For any fund, the total of proposed appropriations shall not exceed
the total of estimated revenues, plus appropriated fund balances.
(iii)
A capital budget. The capital budget shall include the proposed
capital expenditures, detailed for each fund, account, administrative
unit item and the proposed method of financing each such expenditure.
No capital expenditures for construction, reconstruction or acquisition
of major capital projects or significant repairs, improvements or
expansions, as defined in Section 608 of this Charter, shall be proposed
unless included in the capital program pursuant to Section 608 of
this article.
(iv)
A legislative operational budget. The legislative operational
budget shall include an estimate of appropriations required by the
County Legislature for its operations, as submitted to the County
Executive by the Clerk or such other officer or employee by the Chairperson
no later than August 1, inclusive of any amendments made thereto and
adopted pursuant to Section 604 of this Charter.
[Amended 8-8-2016 by L.L.
No. 7-2016, approved 11-8-2016, effective 1-1-2017]
(v)
Proposed local laws, resolutions or other ordinances. The County
Executive shall propose any local laws, resolutions or other ordinances
which may be required to implement the budget, including, but not
limited to, such actions as authorizing the property tax levy, authorizing
or amending other new or existing revenue sources or to restructure
administrative units to carry out the purposes of the budget.
(a)
First public hearing. Not later than October 20, the Clerk shall
cause to be published on the County's website and in the official
newspapers, and such other newspapers as may be designated by the
County Legislature, a notice of the place and time [not less than
five (5) days after such publication, nor later than October 30] at
which the County Legislature will hold a public hearing on the tentative
annual budget as submitted by the County Executive.
[Amended 8-8-2016 by L.L.
No. 7-2016, approved 11-8-2016, effective 1-1-2017]
(b)
Legislative Budget Report. The Audit and Finance Committee (or other
such committees as may be designated by the Chairperson) may also
hold public hearings or meetings with the heads of the departments
and contractual agencies, as such committees deem necessary, to prepare
the proposed legislative budget report containing proposed additions
and deletions to the tentative annual budget submitted by the County
Executive. The Legislative Budget Report shall be filed with the Clerk
no later than November 20.
(c)
Second public hearing. Not later than November 20, the Clerk shall
cause to be published on the County's website and in the official
newspapers, and such other newspapers as may be designated by the
County Legislature, a notice of the place and time [not less than
five (5) days after such publication, nor later than December 1] at
which the County Legislature will hold a public hearing on the proposed
additions and/or deletions to the tentative annual budget.
[Amended 8-8-2016 by L.L.
No. 7-2016, approved 11-8-2016, effective 1-1-2017]
(d)
Adoption of budget.
(i)
After the conclusion of the public hearings, but in no event
later than December 8, the Chairperson shall convene a regular or
special meeting of the County Legislature to consider the tentative
annual budget and proposed legislative additions and/or deletions,
if any, for the ensuing year. The County Legislature may strike items
from the tentative annual budget appropriations or anticipated revenues
from proposed maintenance and operation, capital and legislative budgets
or reduce items therein, except appropriations required by law or
for debt service. The County Legislature may add items to or increase
items in such budget, provided that such additions or increases are
stated separately and distinctly. Decreases or deletions shall not
require County Executive approval nor be subject to County Executive
veto. Capital appropriations for construction, reconstruction or acquisition
of major capital projects or significant repairs, improvements or
expansion thereto, as defined in Section 608 of this article, shall
not be adopted unless included in the capital program pursuant to
Section 608 of this article, or by an amendment thereto.
(ii)
If the tentative annual budget, as submitted by the County Executive,
is adopted by the resolution of the County Legislature with no changes,
or with decreases or deletions as the only changes thereto, such budget
shall be deemed to have been adopted as the final annual budget without
any further action by the County Executive. If the budget as adopted
by the County Legislature contains any additions or increases, however,
that budget shall be presented by the Clerk to the County Executive,
not later than December 8, for her examination and consideration.
[1]
If the County Executive approves all such additions and increases,
she shall affix her signature to a statement to that effect and return
the tentative annual budget together with such statement to the Clerk,
and the budget, together with such additions and increases, shall
then be deemed adopted as the final annual budget.
[2]
If the tentative annual budget, with additions or increases,
is not returned by the County Executive to the Clerk with her objection,
if any, on or before 10:00 a.m. on December 12, it shall be deemed
adopted as the final annual budget.
(iii)
If the County Executive objects to any one (1) or more of such
added or increased items pursuant to this section, she shall attach
to the budget a statement of the added or increased items to which
she objects, setting forth her reason therefor and shall, not later
than December 12 by 10:00 a.m., return the tentative annual budget
with her objections to the Clerk, who shall present such tentative
annual budget to the County Legislature at a meeting to be held no
later than December 16. The County Legislature shall thereupon enter
the objections upon its journal and proceed to reconsider the additions
and increases to which objection is made by the County Executive.
If, upon such reconsideration, two-thirds (2/3) of the whole number
of the County Legislature vote to approve such additions and increases,
or any of them, the budget, with the additions and increases so approved,
together with any additions and increases not so objected to by the
County Executive, shall be deemed adopted. If the County Legislature
fails to act on or override such objections by a two-thirds vote on
or before December 18, the objections and the budget shall become
final and be deemed adopted, without the additions and increases objected
to by the County Executive.
(iv)
If the budget has not been adopted as herein provided on or
before December 20, then the tentative annual budget, plus all deletions,
additions and increases to which the County Executive has failed to
object, shall constitute the final annual budget for the ensuing fiscal
year.
(v)
Certification and availability. Four (4) copies of the final
annual budget, as adopted, shall be certified by the County Executive
and the Clerk, and one (1) each of such copies shall be filed in the
office of the County Executive, the office of the Comptroller, the
office of the Director of Finance and the office of the Clerk. The
final annual budget as so certified shall be a public record and be
printed or otherwise reproduced and copies shall be made available
to the public on the County's website and at suitable places in the
County.
[Amended 8-8-2016 by L.L.
No. 7-2016, approved 11-8-2016, effective 1-1-2017]
The net County tax requirement, determined by subtracting the
total estimated revenues from the total proposed appropriations as
set forth in the adopted final annual budget, shall be levied in advance
by the County Legislature on the taxable real property of the several
tax districts of the County. The taxes so levied shall include an
amount to be known as "of reserve for uncollected taxes," which shall
be a County charge. The County Legislature shall fix such an amount
as it may deem sufficient to produce in cash form the collection of
taxes and other revenues during the year moneys required to meet the
estimated appropriations of such year, provided that such reserve
for uncollected taxes shall not be less than the face amount of unpaid
taxes for the preceding completed fiscal year. The amount of all taxes,
special ad valorem levies and special assessments levied upon any
parcel of real property by the County Legislature shall, except as
otherwise expressly provided by law, be and become a lien thereon
as of January 1 of the fiscal year for which levied, and shall remain
a lien until paid.
(a)
Recommendation and adoption. If during any fiscal year there are
available (i) revenues received from sources not anticipated in the
budget for that year or (ii) revenues received from anticipated sources
but in excess of the budget estimates therefor, the County Legislature
may, upon the written request of the County Executive, or upon its
own initiative, make supplemental appropriations to meet a public
emergency affecting life, health or property. To the extent that there
are no available unappropriated revenues to meet such appropriations,
the County Legislature may authorize the issuance of obligations pursuant
to the Local Finance Law.
(b)
Executive vetoes and legislative overrides. If the County Executive
approves such supplemental appropriations, she shall affix her signature
to a statement to that effect and return the resolution to the Clerk,
and it shall then be deemed adopted. If the County Executive objects
to such appropriation, she shall append to such resolution a statement
setting forth the reason therefor and return it to the Clerk. The
County Legislature shall thereupon enter the objections upon its journal
and proceed, should it so desire, to reconsider the appropriation
to which objection is made by the County Executive; if, upon reconsideration,
two-thirds (2/3) of the whole number of the County Legislature votes
to approve such transfer, the resolution shall be deemed adopted.
If the County Legislature fails to act on or override such objections
by two-thirds (2/3) of the County Legislature, the objections shall
become final, and the resolution without the transfers objected to
shall be deemed adopted.
(a)
If, at any time during the fiscal year, it appears that a deficit
exists, or is likely to exist in any budget classification, the County
Executive shall report to the County Legislature without delay the
estimated amount of the deficit, any remedial action taken by her,
and her recommendations as to further action. The County Legislature
shall take such action as it deems necessary to prevent or minimize
any deficit. For this purpose, the County Legislature may by resolution
reduce one (1) or more appropriations, but no appropriation for debt
service may be reduced and no appropriation may be by more than the
unencumbered balance thereof or below any amount required by law to
be appropriated. The County Legislature may, if it so determines,
borrow temporarily pursuant to the Local Finance Law in an amount
not greater than such deficit for such purpose.
(b)
The County Executive may, at any time during the fiscal year, transfer
part or all of any unencumbered appropriation balance between classifications
of expenditures within the same administrative unit, provided that
prior approval by resolution of the County Legislature shall be required
if the proposed transfer (i) would result in an increase exceeding
ten thousand dollars ($10,000) annually, during the fiscal year in
any one (1) line item in the budget as adopted, (ii) would affect
any salary rate or salary total except as expressly permitted by this
Charter or the administrative code, (iii) would represent an annual
total of greater than five percent (5%) of the appropriation total
for a given administrative unit, or (iv) would transfer funds between
administrative units. Upon written request by the County Executive,
or upon resolution adopted on its own initiative, the County Legislature
may immediately transfer part or all of any unencumbered appropriation
balance from one administrative unit to another, provided that no
such transfer shall be made from appropriations for debt service and
no appropriation shall be reduced below any amount required by law
to be appropriated. If the County Executive approves such transfer,
she shall affix her signature to a statement to that effect and return
the resolution to the Clerk of the County Legislature, and such resolution
shall be deemed adopted. If the resolution is not returned by the
County Executive within four (4) days of its receipt, it shall be
deemed adopted. If the County Executive objects to such transfer,
she shall attach a statement to the resolution setting forth the reasons
for her objection and return the resolution to the Clerk of the County
Legislature. The County Legislature thereupon shall enter the objections
upon its journal and proceed, should it so desire, to reconsider the
transfers to which objection is made by the County Executive. If,
upon such reconsideration, two-thirds (2/3) of its whole number votes
to approve such transfer, the resolution shall be deemed adopted.
If the County Legislature fails to act on or override such objections
by two-thirds (2/3) of its whole number, the objections shall become
final and the resolution, without the transfers objected to, shall
be deemed adopted.
(c)
A monthly report of all transfers of unencumbered appropriation balances
between classification of expenditures within the same administrative
unit shall be filed with the County Legislature by the County Executive.
All capital projects of the County shall be included in a capital
program.
Submission to County Legislature. The County Executive shall
prepare and submit to the County Legislature a five-year capital program
no later than July 1. The capital program shall include:
(a)
A clear summary of its contents;
(b)
A list of all capital improvements and other capital expenditures
proposed to be undertaken during the next five (5) fiscal years, with
appropriate supporting information as to the necessity for each;
(c)
Cost estimates and recommended time schedules for each capital improvement
and other capital expenditure;
(d)
The method of financing for each capital expenditure and capital
improvement indicating:
[Amended 8-8-2016 by L.L.
No. 7-2016, approved 11-8-2016, effective 1-1-2017]
(i)
The amount proposed to be financed by direct budgetary appropriation
or duly established reserve funds;
(ii)
The amount, if any, estimated to be received from the federal
and/or state governments; and
(iii)
The amount to be financed by the issuance of obligations, showing
the proposed type or types of obligations, together with the period
of probable usefulness for which they are proposed to be issued.
(e)
The estimated annual cost of operating and maintaining the facilities
to be constructed or acquired; and
(f)
Identification of (i) those portions of the capital program for the
construction, reconstruction or acquisition of major capital projects.
A "major capital project" shall be defined as (i) a building, capital
facility or system comprising a component of the general fixed assets
of the County which has a replacement cost of at least two hundred
fifty thousand dollars ($250,000) and has a period of probable usefulness
of at least six (6) years, and (ii) any significant repairs, improvements
or expansions to new or existing capital assets of the County, which
have a cost of at least two hundred fifty thousand dollars ($250,000).
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The above shall be revised and extended each year with regards
to capital improvements still pending or in the process of construction
or acquisition.
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(a)
Notice and hearing. The County Legislature shall publish on the County's
website and in the official newspapers of the County, and such other
newspapers as it may designate, a summary of the capital program and
a notice stating:
[Amended 8-8-2016 by L.L.
No. 7-2016, approved 11-8-2016, effective 1-1-2017]
(b)
Adoption. The County Legislature shall adopt by resolution the capital
program, with or without amendment, after the public hearing, and
on or before September 1.
Every appropriation, except an appropriation for a capital expenditure,
shall lapse at the close of the fiscal year to the extent that it
has not been expended or encumbered. An appropriation for a capital
expenditure shall continue in force until expended, revised or repealed;
the purpose of any such appropriation shall be deemed abandoned if
three (3) years pass without any disbursement from or encumbrance
of the appropriation.
The scheduling of the performance of an act may be changed by
an Administrative Code if adopted by the County Legislature.
