B.
There shall be in the office of the County Executive
a Division of the Budget, headed by a budget official, whose title
shall be "Budget Director" and who shall be appointed by the County
Executive, subject to confirmation by the County Legislature. The
Budget Director shall serve at the pleasure of the County Executive
and, under the direction of the County Executive, shall:
(1)
Assist in the preparation of the budget and budget
message for submission to the County Legislature.
(2)
Assist in the administration of the budget.
(3)
Make such studies and prepare such reports and perform
such other functions with respect to the fiscal management and operations
of County government as are otherwise provided herein or as the County
Executive may direct.
C.
The proposed budget shall consist of three sections: a proposed operating budget, a proposed capital budget for the ensuing fiscal year and a proposed capital program for the next six fiscal years, or such other period as may be authorized by law, together with a budget message as provided in § C4.05 of the Charter and in § 5-41 of this code.
A.
On or before August 1, or such earlier date as the
County Executive may prescribe, the administrative heads of all County
departments and/or authorized agencies receiving County funds, pursuant
to contract or otherwise during the current fiscal year or any other
authorized agency applying for County funds, shall furnish to the
County Executive, in writing, an estimation of revenues and expenditures
of his or her respective administrative unit or authorized agency
for the ensuing fiscal year, exclusive of any capital projects.
B.
The estimate of revenues shall be classified by accounts
and administrative units and shall show all sources of income to be
received by the County during the ensuing fiscal year.
C.
The estimate of expenditures shall consist of proposed
units of appropriation for personal service and proposed units of
appropriation for other than personal service. Each requested unit
of appropriation shall be supported by line items showing how the
total amount of such unit is arrived at. Such estimates shall be known
as "departmental estimates" and shall be in such form and contain
such other information as the County Executive shall require.
D.
Budget format. The budget shall show, in parallel
columns, at least the following specific comparative information:
(1)
Actual expenditures and revenues for the last two
completed fiscal years.
(2)
The budgeted expenditures and revenues for the current fiscal year, and also the current amended budget, as to a date not more than 45 days prior to the day of the filing of the proposed budget by the County Executive with the Clerk to the County Legislature pursuant to § 4.04 of Article IV of the Charter.
(3)
The estimates of expenditure and revenue for the ensuing
fiscal year submitted by the administrative heads and authorized agencies.
(4)
The recommendations and estimates of the County Executive
as to expenditures and revenues for the ensuing fiscal year.
(5)
An estimate of the general contingency fund which
the County Executive recommends be provided for unanticipated County
purposes and charges.
(6)
A statement of the amount required by the County to
pay the interest on and amortization of the redemption of indebtedness
becoming due in the ensuing fiscal year.
A.
On or before March 1 in each year, or such earlier
date as the County Executive may prescribe, and upon receipt of at
least 30 days' written notice by the County Executive, each administrative
head shall furnish to the County Executive and to the Commissioner
of Planning:
(1)
A list of existing projects, the source of funding,
the funds expended to date, the status of the project, changes requested
and increase or decrease in funding required, if any, and reasons
for said changes.
(2)
A description, justification and estimate for each
project in the capital program which he or she proposes for development
during one or more of the ensuing six fiscal years.
B.
Each capital project request shall show recommended
priority; development time schedule; estimated useful life in years;
estimated cost for planning, site or right-of-way, construction, equipment
and other features; status of plans and land acquisition; anticipated
effect of a project on an annual operating budget, proposed method
of paying for project; possible sources of financial aid; recommended
expenditures by years, including total expenditures remaining beyond
the six-year period of the capital program, if any; and such other
information as the County Executive may prescribe.
C.
The County Executive shall review the proposed capital
program and capital budget, as submitted by the Capital Projects Committee,
and shall prepare the proposed capital budget for the County for the
ensuing fiscal year.
D.
The proposed capital budget shall indicate proposed
down payments and other expenditures for new projects and/or for any
project continued from prior years, those expenditures, including
debt service, if any, expected to be incurred against such projects
during the next fiscal year and recommended sources of all proposed
capital financing, indicating but not limited to current revenues,
temporary borrowing, bond sale, federal and state grants, loans or
advances.
E.
The proposed capital budget shall include the amount
for the capital program to be financed by direct budgetary appropriation
during the next fiscal year.
A.
To consider the necessity, priority, feasibility,
location, cost and method of financing of all existing and proposed
capital projects and to assist in the consideration of a capital program,
there shall be a Capital Projects Committee[1] consisting of the County Executive as Chairperson, the
Chairperson of the Legislature, the Superintendent of Highways, the
Commissioner of Finance, the Commissioner of Planning and such other
persons as the County Executive may designate. The County Executive
shall be responsible for the capital program as submitted to the County
Legislature.
B.
The Commissioner of Planning shall review the existing
and proposed capital projects submitted by the administrative heads.
His review shall include consideration of comprehensive plans for
the County and for any affected municipality therein. On or before
March 15, the Commissioner shall forward his or her comments and recommendations
regarding each capital project to the County Executive. The County
Executive shall submit these comments and recommendations, together
with his or her own comments and recommendations, to the Capital Projects
Committee on or before April 1. The Committee shall consider all capital
projects and shall thereafter submit its recommendation to the County
Executive in the manner hereinafter prescribed.
C.
Proposed capital program. On or before June 1, the
Capital Projects Committee shall prepare and submit to the County
Executive a proposed capital budget for the ensuing fiscal year and
a proposed capital program for the next six fiscal years, for both
existing and newly proposed capital projects. They shall be arranged
in such manner as to indicate the order of priority of each project
and to state for each existing and newly proposed project:
(1)
A description of the project and the estimated total
cost thereof.
(2)
The proposed method of financing, indicating the amount
proposed to be financed by direct budgetary appropriation; the amount,
if any, estimated to be received from the federal and/or state governments;
and 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.
(3)
An estimate of the financial impact, if any, upon
the operating budget of the County for each of the next three fiscal
years.
(4)
Any decreases in existing projects.
(5)
The recommendation for the closing of completed projects.
A.
The County Executive shall review the Budget Director's recommended proposed operating budget, capital budget and the capital program. The County Executive shall prepare the proposed budget for the County for the ensuing year for both operating and capital purposes and shall submit said budget to the Clerk to the County Legislature on or before the 23rd day of October of each year for consideration by the County Legislature, together with an accompanying budget message as prescribed by C4.05 of Article IV of the. Charter.
[Amended 5-19-1992 by L.L. No. 5-1992]
B.
Upon their submission, the proposed operating and
capital budgets, hereinafter called the "County budget," together
with the budget message, shall become public records in the office
of the Clerk and made available for distribution to the public.
The County Executive shall submit with the County
budget a budget message explaining the main features of the County
budget, including a general summary thereof, with such supporting
schedules as he or she may deem desirable or the Legislature may,
by resolution, require, and information identifying and analyzing
new or changed programs. Such schedules shall exhibit the aggregate
figures of the proposed budget in such manner as to show a balanced
relationship between the total estimated expenditures and the total
estimated income for the ensuing fiscal year and shall compare these
figures with the actual receipts and expenditures for the last completed
fiscal year and the appropriations for such fiscal year. The budget
message shall also outline the existing and any proposed financial
policies of the County relating to the capital program. The budget
message shall contain such additional information or comments as the
County Executive may deem appropriate.
The Legislature and/or such committees as it
designates may review and hold hearings on the proposed County budget
and the budget message and may require the attendance of the heads
of units and departments or their representatives to produce such
records and information in explanation of their departmental estimates
as the Legislature shall deem appropriate.
Pursuant to § C4.07 of Article IV of the Charter and not later than the 20th day of November of each year, the County Legislature shall hold a public hearing on the proposed County budget, as submitted by the County Executive, and any report submitted by the Legislature or a committee designated by such body. The Clerk to the County Legislature shall cause to be printed, or otherwise reproduced, sufficient copies of the same, as may be ordered, printed or reproduced by resolution of the County Legislature. The copies shall be made available for distribution not less than 10 days prior to the holding of said public hearing. At least 10 days shall elapse between the publication of such notice and the date so specified for the hearing. The hearing shall be held on the date so specified, at which time any person may be heard for or against the recommendations and estimates submitted by the County Executive or any item thereof and the report submitted by the County Legislature or a committee designated by the County Legislature or any item thereof. The hearing may be adjourned from day to day, but not later than the 21st day of November.
The budget shall be adopted by the County Legislature as provided by § C4.08 of Article IV of the Charter as follows:
A.
After the conclusion of the public hearing, the Legislature
may strike items of appropriation or anticipated revenue from the
proposed County budget or reduce items therein, except appropriations
required by law for debt service. The Legislature may add items to
or increase items in the County budget, provided that such additions
or increases are stated separately and distinctly.
B.
The County budget, as changed, altered or revised,
shall be adopted by resolution of the Legislature not later than the
seventh day of December. If the Legislature takes no action by December
7, the budget submitted by the County Executive shall be deemed to
be the adopted budget. If the County budget, as submitted by the County
Executive, is adopted by resolution of the Legislature with no changes,
it shall be deemed to have been adopted without any further action
by the County Executive. If, however, the County budget, as adopted
by the Legislature, contains any increases, additions, decreases or
deletions, it shall be immediately presented by the Clerk to the Legislature
to the County Executive for examination and reconsideration. If the
County Executive approves all the increases or additions and the decreases
or deletions, he or she shall affix his or her signature to a statement
thereof and return the County budget, together with such statement,
to the Clerk to the Legislature; and the County budget, including
the increases or additions and the decreases or deletions as part
thereof, shall then be deemed to be adopted.
[Amended 5-19-1992 by L.L. No. 5-1992]
C.
If the County budget, with any increases or additions
and decreases or deletions, is not returned by the County Executive
to the Clerk to the Legislature with his or her objections within
five working days after presentation by the Clerk to the Legislature,
it shall be deemed adopted, as changed, altered or revised by the
Legislature.
D.
If the County Executive objects to any one or more
of the increases or additions or the decreases or deletions, the County
Executive shall append to the County budget a statement of the increases
or additions or the decreases or deletions to which the County Executive
objects, setting forth the reasons therefor and shall, not later than
five working days after receipt of the adopted budget from the Clerk
to the Legislature, return the County budget with such objection(s)
to the Clerk to the Legislature, who shall immediately present them
to the Legislature. The Legislature shall thereupon enter the objections
upon its records and, not later than the 20th day of December, proceed
to reconsider the increases or additions or the decreases or deletions
to which objection(s) is(are) made by the County Executive. If, upon
such reconsideration, the Legislature, by the affirmative vote of
at least 2/3 of the total voting power of the Legislature taken to
the next highest whole number, votes to approve any such increase,
addition or deletion, the County budget, with the changes so approved,
together with any changes not so objected to by the County Executive,
shall be deemed adopted. If the Legislature by such date fails to
act on or approve any such change objected to by the County Executive,
then such objections shall become final, and the budget shall be deemed
adopted as resubmitted by the County Executive.
E.
If any limitation date mentioned in this article falls
on a holiday, Saturday or Sunday, then any time limitations required
herein shall be extended to the next business day of the County.
F.
Copies of the County budget, as adopted, shall be
certified by the County Executive and by the Clerk to the Legislature,
and such copy shall be filed in the offices of the County Executive
and the Clerk to the Legislature. The budget so certified shall be
printed or otherwise reproduced and copies shall be made available
to the public at such cost as the Legislature shall deem appropriate.
G.
In addition to any other requirements, the budget,
as adopted, shall be printed by the Clerk to the County Legislature
in the Annual Journal of Proceedings of the County Legislature.
A.
Immediately upon the final adoption of the budget,
the Legislature shall adopt an appropriation resolution and provide
for the raising of taxes required by such budget in the manner and
within the time prescribed by law.
B.
The net County tax requirement, determined by subtracting
the total estimate revenues from the total proposed expenditures as
set forth in the adopted 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 "allowance for uncollectable taxes" and "reserve for
uncollected taxes," which shall be a County charge. The reserve for
delinquent taxes shall be in an amount that is legally required to
be established as a reserve for unpaid taxes.
C.
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 the first day of January
of the fiscal year for which levied and shall remain a lien until
paid.
A.
No County officer, employee, administrative unit or
other authorized agency shall, during a fiscal year, expend or contract
to expend any money or incur any liability or enter into any contract
which, by its terms, involves the expenditure of money for any of
the purposes for which provision is made in the budget in excess of
the amounts appropriated for such fiscal year or for any other purpose,
except as otherwise provided in this code, the Charter or the Local
Finance Law. The unexpended balance of each appropriation, less the
commitments outstanding at the close of such fiscal year for which
it was made, shall lapse at the close of such fiscal year. Nothing
herein contained shall be construed to require the lapsing of appropriations
which may be, or are required to be, made for an indefinite period
or which include state refunds, allocations or grants applicable to
said appropriations pursuant to any other provision of law; and provided,
further, that nothing herein shall be construed to prevent the making
of appropriations or contracts for the construction of permanent public
improvements or works not to be completed during the fiscal year,
or the acquisition of property therefor or that the establishment
of bond or capital accounts shall not continue in force until the
purpose for which it was made shall be accomplished or it shall have
been abandoned by the County Legislature. Any contract, verbal or
written, made in violation of this section shall be null and void.
B.
The County Executive shall maintain control, at all
times, over the expenditures of each administrative unit, officer,
employee and the financial activity of the County in accordance with
the provisions of the Charter and this code.
A.
The County Executive may, during any fiscal year,
transfer part or all of any unit of appropriation within any department,
office or unit to another unit of appropriation within such department,
office or unit. Written notice thereof shall be given to the Legislature.
B.
The Legislature may, during any fiscal year, transfer part or all of any unit appropriation from one department, office or unit to another or transfer part of all of any unit of appropriation for the purpose of establishing or adding to a new unit appropriation or change the terms and conditions of the budget. Any such action taken by the Legislature shall be by resolution subject to the provisions of § C2.02 of the Charter.
Only the County Legislature, by resolution,
subject to veto by the County Executive, may, at any time, appropriate
all or any part of the moneys in the general contingent fund for general
County purposes.
