The fiscal year of the County shall begin with the first day
of January and end with the last day of December of each year.
The County Executive may designate a person from the Executive
Branch who shall assist him/her in preparing the tentative County
budget.
[Amended 5-8-1989 by L.L.
No. 2-1989; 10-10-1989 by L.L. No. 7-1989; 9-28-1995 by L.L. No. 3-1995]
Not later than the 30th day of November, the Clerk of the County
Legislature shall cause to be published in the official newspapers
a notice of the place and time, not less than five days after such
publication, nor later than the fifth day of December, at which the
County Legislature, or a committee designated by such body, will hold
a public hearing on the tentative County budget, submitted by the
County Executive and the reports submitted by the County Legislature
or a committee designated by such body and by the Planning and Capital
Projects Committee. At such hearing, any person may be heard for or
against the tentative County budget submitted by the County Executive
or any item thereof and the reports or any item thereof submitted
by the County Legislature or a committee designated by such body and
by the Planning and Capital Projects Committee.
The net County tax requirement, determined by subtracting the
total estimated revenues from the total proposed expenditures as set
forth in the adopted budget, shall be levied in advance of the start
of the fiscal year 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 "reserve for uncollected taxes,"
which shall be a County charge. The County Legislature shall fix the
amount of such reserve at such a sum as it may deem sufficient to
produce in cash from the collection of taxes and other revenues during
the year, monies required to meet the estimated expenditures of such
year; provided, however, that such reserve shall be not less than
the face amount of unpaid taxes for the proceeding completed fiscal
year.
If during any fiscal year there are available for appropriation
(1) revenues received from sources not anticipated in the budget for
that year, and (2) revenues received from anticipated sources but
in excess of the budget estimates therefor, the County Legislature
may make supplemental appropriations for the year, not in excess,
however, of such additional revenues. To meet a public emergency affecting
life, health or property, the County Legislature may make emergency
appropriations. 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 applicable law.
If at any time during the fiscal year it appears that the revenues
available will be insufficient to meet the amounts appropriated, the
County Executive shall report to the County Legislature without delay
the estimated amount of the deficit, remedial action taken by him/her,
and his/her recommendations as to further action. The County Legislature
shall take such action as it deems necessary to prevent any deficit.
For that purpose it may, by resolution, reduce one or more appropriations;
but no appropriation for debt service may be reduced, and no appropriation
may be reduced by more than the unencumbered balance thereof or below
any amount required by law to be so appropriated; the Legislature
may also, if it so desires, authorize borrowing temporarily pursuant
to applicable law in an amount not greater than such deficit for such
purposes.
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 unit of County government.
If the County Executive requests in writing, the County Legislature
by resolution may transfer part or all of any unencumbered appropriation
balance from one County unit to another; but no transfer shall be
made from appropriations for debt service, and no appropriation may
be reduced below any amount required by law to be appropriated.
The County Legislature, by resolution, may at any time appropriate
all or any part of the moneys in the general contingent fund for general
County purposes.