The fiscal year of the County shall begin on the first day of January and end on the 31st of December in each year.
A. 
The County budget shall be prepared by the County Executive. On or before August 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 or 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 or 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, together with such additional schedules and analyses as the County Executive deems desirable. 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 be approved by the Board of County Commissioners, consisting 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 schedules for each such improvement.
(4) 
The estimated annual cost of operating and maintaining the facilities to be constructed or acquired.
[Amended 11-9-1977]
The Board shall consider and act upon the County Executive's recommended budget in accordance with the requirements of the Local Budget Law. Upon certification by the County Executive that budget transfers are necessary, as provided by N.J.S.A. 40A:4-58, the Board may, by resolution of not less than two-thirds (2/3) of its full membership, approve the transfer of appropriations as provided in 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 obligations 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 Treasurer or his or 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.
[Amended 4-11-1989 by Ord. No. 8-1989]
No bill, demand or claim shall be paid unless it has been properly authorized by an encumbrancing document, 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 is correct, and a receiving report or authorized alternative signed by someone other than the requisitioner attesting to the receipt of goods or services and approved by the head of the department, office or agency or by his or her duly designated representative, having personal knowledge of the facts 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 by the Board (for the purposes of N.J.S.A. 40A:5-17) in accordance with the action of the Treasurer. A voucher on a form prescribed by the Treasurer 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 Treasurer.
B. 
Disbursement shall be made by check authorized by signature or facsimile of the County Executive and Treasurer.
[Amended 4-11-1989 by Ord. No. 8-1989[1]]
[1]
Editor's Note: This ordinance also repealed former Subsection C, regarding the preparation of a list by the Treasurer of bills, claims and vouchers for each regular meeting of the Board.
[Amended 4-11-1989 by Ord. No. 8-1989]
The regular payroll shall be paid biweekly. Each FLSA covered employee shall submit a signed time sheet or other documentation, as prescribed by the Treasurer, attesting to the hours worked in the pay period. In addition, the time reporting document shall be approved and signed by the employee's supervisor. The head of each department shall have the payroll processing system updated with the approved hours. The Treasurer shall then complete a central payroll for the County and prepare the necessary checks for signature. The head of each department, office or agency or designee shall certify to the Treasurer, at such times and in such forms as he or she shall prescribe, that the information upon which the payroll amount was calculated is correct.