The fiscal year of the County shall begin on the first day of January and end on the 31st day of December in each year except as may otherwise be provided by law.
A.
The County Budget shall be prepared by the County Executive. On or before September 1, the County Executive shall establish the schedules and procedures to be followed by all County departments, offices and agencies for purposes of submitting budget requests for the next ensuing budget year.
B.
The County Executive shall, where practicable, provide for the establishment and operation of a system of work programs and quarterly allotments for operation of the budget. It shall be the duty of the County Executive to develop and report appropriate unit costs of budgeted expenditures.
C.
The budget requests submitted to the County Executive shall include a work program for the year showing all requested appropriations broken down into monthly or quarterly allotments, as may be required. The County Executive shall review requested allotments in light of the work program of the department, office or agency concerned and, if he/she deems it necessary, may revise, alter or change them before the same are submitted to the Board. The aggregate of such allotments shall not exceed the total appropriation available to each department, office or agency for the fiscal year.
A.
On or before January 15, the County Executive, after such review, analysis and hearing as he/she deems necessary, shall submit to the Board a budget document consisting of the proposed County budget and a budget message.
B.
The budget shall be in such form as will comply with the Local Budget Law (N.J.S.A. 40A:4-1 et seq.), together with such additional schedules and analyses as the County Executive deems desirable or as may be requested by the Board. In addition to a current operating section, it shall include a capital section, including such capital projects and outlays as may be selected from the capital program, unless the County shall elect or be required to adopt a separate capital budget.
C.
The budget message shall explain the budget in terms of both fiscal proposals and work to be done. It shall outline the proposed financial policies of the County for the ensuing fiscal year, describe the important features of the budget plan and indicate its major objectives. It shall indicate any major changes in financial policies and in expenditures, appropriations and revenues as compared with the preceding fiscal year and shall set forth reasons for the changes.
A.
The County Executive shall annually prepare a capital program to consist of a capital improvement program of proposed and projected capital undertakings by the County during the ensuing six years.
B.
The capital program shall be in such form and content as may be required pursuant to law and, without limitation thereto, shall include:
(1)
A clear summary of its contents.
(2)
A list of all capital improvements which are proposed to be undertaken during the six fiscal years next ensuing with appropriate supporting information as to the necessity for such improvements.
(3)
Cost estimates, method of financing and recommended priorities and time schedule for each such improvement.
(4)
The estimated annual cost of operating and maintaining the facilities to be constructed or acquired.
The Board shall consider and act upon the County Executive's recommended budget in accordance with the requirements of the Local Budget Law.
Budget appropriations shall be controlled by an encumbrance system which shall be prescribed by the County Executive. No payment shall be authorized or made and no obligation shall be incurred against the County except in accordance with appropriations duly made. No obligation shall be incurred against any allotment or appropriation unless the Director of the Department of Finance and Administration or his/her designee first certifies that there is a sufficient unencumbered balance in the allotment or appropriation and that sufficient funds therefrom will be available to meet the obligation as it becomes due and payable.
No bill, demand or claim shall be paid unless it contains a detailed statement of the items or demand, specifying particularly how the bill or demand is made up and a certification of the party claiming payment that it is correct; nor shall any bill, claim or demand be paid unless the voucher on which it is presented carries a certification of the head of the department, office or agency, or of his/her duly designated representative, that the goods have been received by, or the services rendered to, the County.
A.
All bills, claims and demands against the County shall be deemed approved or disapproved for the purposes of N.J.S.A. 40A:5-17 in accordance with the action of the Director of the Department of Finance and Administration. A voucher on a form prescribed by the Director of the Department of Finance and Administration and approved by the County Executive shall be presented for each bill, claim or demand and shall be paid only upon the audit, warrant and approval of the Director of the Department of Finance and Administration.
B.
Disbursement shall be made by a combination warrant-bank check or draft warranted by the Director of the Department of Finance and Administration and countersigned by the County Executive or by electronic transfer or other generally accepted method of transfer.
C.
The Director of the Department of Finance and Administration shall prepare for each regular meeting of the Board a list of all bills, claims and vouchers which have been paid through the close of business of the second day next preceding the meeting and since the last preceding list was complied. Such list shall be filed with the Clerk of the Board as a public record.
Salaries, wages and other compensation of all officers and employees of the County shall be paid on a schedule as set by the County Executive. The head of each department, office or agency shall certify to the Director of the Department of Finance and Administration at such times and in such form as he/she shall prescribe the names and positions of all persons employed in or by the department who are entitled to be paid in the next ensuing payroll. The Director of the Department of Finance and Administration shall then complete a central payroll for the County and prepare the necessary checks for signature.
A registered municipal accountant of New Jersey shall be appointed pursuant to law to prepare and submit annually a post-audit of all County accounts and financial transactions in accordance with state laws and regulations.