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Article VIII Section 8.020. 1. Not later than sixty days prior to the beginning of each fiscal year, the county executive shall submit to the council a balanced current expense budget for the ensuing fiscal year, a capital program and an accompanying message. The proposed budget document shall present for each fund: (a) the estimated income and revenue of the fund for the budget year and (b) the estimated income and revenue of the fund during the fiscal year immediately preceding the budget year. The total expenditure proposed in the budget for each fund shall be no greater than the lesser of (a) and (b), plus any unencumbered cash balance in the fund at the end of the fiscal year immediately preceding the budget year. The county executive may propose additional expenditures if he also proposes additional income and revenue, but such additional expenditures may not exceed ninety percent of the estimated additional income and revenue to be received from taxes plus the total estimated additional income and revenue to be received from any other source. 2. The budget shall provide a complete financial plan for all county funds and activities and for all funds for county purposes, whatever their source, for the ensuing fiscal year. It shall be in such form as the county executive deems desirable or as may be required by ordinance. It shall include proposed tax rates, all estimated income and revenue, all proposed expenditures for current operations, debt service, and capital improvement during the ensuing fiscal year and such other subjects required by ordinance or by the county executive. 3. The capital program shall contain at least (1) a clear, general summary of the program, (2) the capital improvements pending and proposed to be undertaken during the five fiscal years next ensuing, together with the estimated cost of each improvement and the pending or proposed method of financing it, and (3) the estimated annual cost of operating and maintaining the facilities to be constructed or acquired. The program may be reviewed and extended each year. Section 8.030. Copies of the budget shall be available for public inspection. The council shall hold at least one public hearing on the proposed budget before it takes final action. At least five days' notice of the hearing shall be given and the hearing shall not be held within ten days after the budget is submitted to the council by the county executive. Section 8.040. 1. After the public hearing, the council may adopt the budget with or without amendment. The council shall not increase the total expenditures from any fund to an amount greater than the lesser of the income and revenue estimates presented in the budget proposed by the county executive plus any unencumbered cash balance in the fund at the end of the fiscal year immediately preceding the budget year; but if the county executive proposes and the council provides additional income and revenue the council may appropriate such funds but not more than ninety percent of the estimated additional income and revenue to be received from taxes plus the total estimated additional income and revenue to be received from any other sources. 2. The council shall adopt the budget on or before the last day of the fiscal year currently ending. If it fails to adopt the budget by that date, the amounts appropriated for current operation for the current fiscal year shall be deemed appropriated for the ensuing fiscal year on a month to month basis, with all items in it prorated accordingly, until such time as the council does adopt a budget. Adoption of the budget shall constitute appropriations of the amounts specified therein as expenditures from the funds indicated and shall constitute a levy of the taxes therein proposed. Section 8.050. If recommended by the county executive the council may by ordinance during any fiscal year make supplemental or emergency appropriations from available income and may reduce or transfer appropriations. The county executive may by executive order contemporaneously filed with the council transfer appropriations within any department during any fiscal year. Section 8.060. Every appropriation, except an appropriation from general obligation bonds of the county, shall lapse at the close of the fiscal year to the extent that it has not been expended or encumbered. Any cash surplus in any fund at the end of any fiscal year shall be carried forward and merged with the income of such fund for the succeeding year. Payment of any legal unpaid obligations of any fund for any prior year, however, shall be a first charge in the budget against the income of such fund for the budget year. |
