Article 25 - Financial Procedures - Code

Section 25.03 Preparation of proposed tentative capital budget and program.

The preparation of the proposed tentative capital budget and program shall be as set forth in article 25 of the county charter.

Section 25.04 Tentative budget and capital program.

1. Budget preparation and general scope. The county executive shall review the tentative proposed operation and maintenance budget and the proposed tentative capital budget as submitted by the budget director, together with any other anticipated items of county expenditures or revenue, and shall prepare the tentative budget of the county for the ensuing fiscal year for both current operating and capital purposes. Such budget shall be in such form as the county executive may deem advisable and shall show in parallel columns the following comparative information: (1) actual expenditures and revenues for the last completed fiscal year; (2) the budgeted expenditures and revenues for the current fiscal year, reflecting transfers and supplemental appropriations; (3) the estimates of expenditures and revenues for the ensuing fiscal year submitted by the heads of the various departments, other administrative units and authorized agencies, and (4) the county executive's recommendations and estimates as to expenditures and revenues for the ensuing fiscal year. In addition to items of operation and maintenance, the tentative budget shall include or be supplemented by: all items of capital project expense for which the county is already liable or which the county executive recommends be undertaken in the ensuing fiscal year; other items as set forth in paragraphs b. and c. of this section; and a statement showing the bonded and other indebtedness of the county government and its agencies, the debt redemption and interest requirements, the indebtedness authorized and unissued, the condition of the capital reserve and sinking funds, and the borrowing capacity of the county.
2. Recommended expenditures. The recommendations for expenditure in the tentative budget shall be classified by administrative units or special funds, shall show the character and object of expenditure, and shall contain (1) an estimate of the several amounts which the county executive deems necessary in the ensuing fiscal year for conducting the business of the county for each administrative unit thereof, separately stated and for other county purposes and charges, classified to show separately; (i) the ordinary recurring expense of the operation and maintenance of the county government, and (ii) any extraordinary or non-recurring expense to be financed from current revenue; (2) an estimate of the general contingent fund which the county executive recommends be provided for unanticipated or emergency county purposes or charges; (3) a statement of the several amounts recommended by the county executive for appropriation to the reserve funds and sinking funds, if any; (4) a statement of the amount required to pay the interest on and amortization of or redemption of indebtedness of the county becoming due in the ensuing fiscal year; (5) an estimate of the amount to be paid to school districts on account of unpaid school taxes to be returned to the county during such year; and (6) the amount of any judgement recovered against the county and payable during the fiscal year and for which no bonds have been or will be issued.
3. Estimated revenues. The estimates of revenue in the tentative budget shall be classified by accounts and administrative units, shall show the sources of income and shall contain (1) a statement of all revenues which it is estimated will be received by the county during the ensuing fiscal year, except from county taxes to be levied; (2) a statement of all unexpended balances, if any, at the end of the last preceding completed fiscal year which are available to meet the expenditure requirements of the ensuing fiscal year; (3) an estimate of the anticipated receipts from delinquent taxes, which shall not exceed the amount received in cash from delinquent taxes during the last four months of the last preceding fiscal year and the first eight months of the current fiscal year, provided that delinquent taxes shall include the proceeds of: (i) the collection of all taxes levied or relevied by the county legislature for any year preceding the current fiscal year, together with interest and penalties thereon, (ii) the sale of property sold for such taxes, and (iii) the redemption of property sold for such taxes and bid in by the county, but shall not include the proceeds of any such collection, sale or redemption occurring during the fiscal year for which such taxes were originally levied; (4) a statement as to the amounts, if any, from the capital reserve fund and/or sinking funds available for down payments, other current capital payments or debt service during the ensuing fiscal year; and (5) a statement of the estimated net county tax requirements, determined by subtracting the total estimated revenues, other than taxes to be levied, from the total recommended expenditures for the ensuing fiscal year in accordance with the provisions of section twenty-five hundred nine of article 25 of the charter.
4. Moneys received by the county but required by law to be paid to the state or the units of government within the county shall not be included in the expenditures and revenues anticipated in the budget, provided, however, that this shall not apply to moneys advanced to local governmental units within the county on account of delinquent taxes.
5. Capital program. The county executive shall review the proposed capital program as prepared by the budget director. She or he shall after making such changes as she or he may deem advisable, arrange it so as to set forth clearly: (1) as to each pending capital project: the amount of all liabilities outstanding, the unencumbered balances of authorizations and the estimated additional appropriations required for its completion; (2) as to each new capital project recommended: the year in which it is recommended to be undertaken and the estimated cost; (3) as to each pending or recommended project: a brief description, the estimated date of completion, the amount of liabilities estimated to be incurred in each year to completion, the estimated useful life in years, the amounts, nature and terms of obligations recommended to be authorized, and the estimated annual operating and maintenance charges such project will entail; (4) any recommendations that a pending project be modified or abandoned or further authorization therefor postponed; and (5) any other information that the county executive may deem advisable.
6. Submission to county legislature; county executive's message. On or before the 15th day of October the county executive shall submit the tentative budget (including both the operation and maintenance budget, and the capital budget) for the ensuing year, a three year budget forecast for succeeding years and the capital program for the ensuing six (6) fiscal years, together with an accompanying message to the county legislature. Such legislature, after holding one or more public hearings thereon, shall proceed to consider the same and to adopt the budget in the manner provided in article twenty five of the county charter. The county executive's message shall outline a fiscal policy for the county government, describing the important features of her or his tentative budget and capital program, containing a general summary of current and capital requirements for the ensuing fiscal year, and showing a balanced relation between total proposed expenditures and total anticipated revenues for the budget year as well as corresponding figures for the last completed fiscal year and the current year. The message shall contain such comments and recommendations as the county executive may deem advisable.
7. Monthly report. The county executive, or her or his appointed director of budget and management, shall, commencing with the second fiscal quarter of each year, prepare a monthly report which shall include a summary of revenues and expenditures for the preceding month. The report shall be detailed as to the appropriations and funds in such manner as to show the current financial condition and financial future of the county by department and shall compare projected revenues and expenditures with actual and accrued revenues and expenditures. Monthly budget reports filed after the month of May shall include year-end forecasts. Monthly budget reports, containing comprehensive fiscal details set forth herein, shall be filed with the county legislature monthly, on or before the last calendar day of the subsequent calendar month.
   
   
   
   Section 25.05 Budget controls.

The budget controls shall be as set forth in article 25 of the county charter.

Section 25.06 Contingent fund.

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.

Section 25.07

Departmental and administrative unit accounting responsibilities. All county departments or other administrative units or subdivisions thereof, or other spending agencies shall be responsible for: the preparation of all accounting input as described by the county's accounting manual; management of their operations with the appropriations provided therefore; review and analysis

of accounting reports issued by the comptroller; and preparation of correcting entries, as required.