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Article 18 - Financial Procedures - Code


Section 18.01 Fiscal year.
  18.02 Preparation of proposed tentative operation and maintenance budget.
  18.03 Preparation of proposed tentative capital budget and program.
  18.04 Tentative budget and capital program.
  18.05 Budget controls.
  18.06 Contingent fund.
  18.07 Departmental and administrative unit accounting responsibilities.

Section 18.01 Fiscal year. The fiscal year of the county shall be as provided in the charter.

Section 18.02 Preparation of proposed tentative operation and maintenance budget.

  1. Submission of estimates and appropriation requests. On or before the fifteenth day of September in each year, or such earlier date as the budget director may prescribe, the head of each administrative unit or authorized agency shall furnish to the budget director an estimate of revenues and expenditures of his respective administrative unit or authorized agency for the next ensuing fiscal year, exclusive of capital projects. Each estimate shall show the sources of revenues and the character and object of expenditures, which may be subclassified by functions and activities. Estimates shall be submitted in such form and shall contain such additional information as the budget director shall prescribe; provided that the estimate of expenditures shall constitute or be accompanied by a request for an appropriation.
  2. The budget director annually, not less than twenty days prior to the date fixed pursuant to paragraph a. of this section, shall notify in writing the head of each administrative unit, and of each authorized agency receiving county funds pursuant to contract or otherwise during the current fiscal year, of (1) the date fixed pursuant to said paragraph a. and (2) the form and information to be contained in such estimate and request.
  3. In the event that the head of any administrative unit fails to submit an estimate by the date specified, the budget director shall forthwith prepare such estimate.
  4. The budget director, upon receipt of the estimates and requests for appropriations, shall proceed to make such review and investigation and conduct such hearings thereon as he may deem necessary. He may require the head of each administrative unit or any officer or employee thereof and any authorized agency requesting county funds to furnish data and information and answer inquiries pertinent to such review or investigation.
  5. Upon the completion of the review and investigation of the estimates and requests from the various administrative units and authorized agencies, the budget director shall prepare and submit to the county executive a proposed tentative operation and maintenance budget setting forth the budget director's estimate of expenditures and revenues of the county for the next ensuing fiscal year showing a comparison with (1) the corresponding actual expenditures and revenues in the last completed fiscal year, (2) the corresponding budget items of expenditure and revenue for the current fiscal year adjusted for transfers and changes in appropriations, if any, and (3) the estimates of expenditures and revenues for the ensuing fiscal year submitted by the heads of administrative units and authorized agencies.

Section 18.03 Preparation of proposed tentative capital budget and program.

  1. Submission of capital project requests. On or before the fifteenth day of July, or such earlier date as the budget director may prescribe, the head of each administrative units shall furnish to the budget director and to the commissioner of environment and planning a description, justification and estimate for each physical public improvement of works, hereinafter called capital project, which is proposed for development during one or more of the ensuing six fiscal years. Each capital project request shall show: recommended priority; development; time schedule; estimated costs for planning, site of right of way, construction, equipment and other features; status of plans and land acquisition; anticipated effect of project on annual operating budget; possible sources of financial aid; recommended expenditures by years; and such other information as the budget director and commissioner of environment and planning may deem advisable.
  2. Capital projects committee. To assist in the consideration of capital projects and the capital program, there shall be a capital projects committee consisting of the county executive, the comptroller, the budget director, the finance commissioner, the planning director, the county attorney and such other administrative heads as the county executive may designate, and the following members of the county legislature; the chairman, the chairman of the capital improvements committee, and the majority and minority leaders. The county executive shall be solely responsible for the capital program and budget as submitted to the county legislature and no members of the latter body shall be obliged to support any project by reason of membership on the capital projects committee. The county executive shall be the chairman and the budget director shall be the vice chairman of this committee.
  3. Upon receiving a capital project request, the commissioner of environment and planning shall study the same with special references to comprehensive plans for the county and for any affected municipality therein.

    The commissioner shall promptly forward any such comments and recommendations regarding the proposed project to the budget director who shall submit the same, together with his own comments and recommendations to the capital projects committee and the development coordination board. The capital projects committee shall proceed to consider all requested capital projects, and for such purpose shall meet in the period between April fifteen and September fifteen at least twice, and as more often as may be required at the call of the chairman or vice chairman.

  4. The development coordination board shall make such recommendations to the county executive in regard to the scope of the capital program, the relative priorities of proposed projects and suggested means of financing as its membership may determine. At the request of the county executive, joint meetings of the capital projects committee and the development coordination board shall be held.
  5. The budget director and deputy commissioner of environment and planning shall assist the development coordination board by presenting and explaining all capital project requests and shall furnish all relevant exhibits and information. The department of environment and planning shall also assist in the preparation of the capital improvement program report and all related information.
  6. Proposed capital program. On or before the fifteenth day of September the budget director, after receiving the advice of the capital projects committee, shall prepare and submit to the county executive a proposed capital program for the next six fiscal years, showing the purpose and amount of recommended capital expenditures by years, the suggested methods of financing, and the estimated effect of such program on future budgets with respect to operating, maintenance, debt service and other costs.
  7. Proposed tentative capital budget. The first year of the proposed capital program, covering the next ensuing fiscal year, shall be incorporated by the budget director in a proposed tentative capital budget for such year. Such capital budget shall indicate debt service charges of previous projects, proposed down payments and other expenditures for new projects, and the recommended sources of all proposed capital financing including, but not limited to, capital reserve fund, sinking funds, current revenues, temporary borrowing, bond sales, federal and state grants, loans or advances.
    Section 18.03 Amended by Local Law No. 11 1989.
    Section 18.03 Amended by Local Law No. 6 1981.

Section 18.04 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 eighteen hundred four of article XVIII 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. He shall after making such changes as 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 two-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 section eighteen hundred and three of article XVIII of the county charter. The county executive¹s message shall outline a fiscal policy for the county government, describing the important features of 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.
    Subdivision f. Amended by Local Law No. 6-2005.
    Former subdivision f. REPEALED by Local Law No. 5-1961.
  7. Monthly report. The county executive, or his appointed director of budget and management, shall 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.
    New subdivision g. Added by Local Law No. 6-2005.
    Former subdivision g. REPEALED by Local Law No. 5-1961.
  8. Former subdivision h. renumbered as subdivision f. by Local Law No. 5 1961.

Section 1805 Budget controls.

  1. No county officer, employee, department or other administrative unit or subdivision thereof, or other spending 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 or the local finance law. The unexpended balance of each appropriation, less the commitments outstanding at the close of the fiscal year for which it was made, shall lapse at the close of such fiscal year; provided that 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 provisions 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 the establishment of bond or capital accounts, sinking funds or reserve funds, and each such appropriation, account or fund shall continue in force until the purpose for which it was made shall have been accomplished or shall have been abandoned by a two thirds vote of the county legislature. Any contract, verbal or written, made in violation of this section shall be null and void.
  2. The county executive shall maintain control at all times over the expenditures of every department or other administrative unit, officer, employee and financial activity of the county. For such purpose, the county executive may, among other things, prescribe quotas and allotments, and no department or other administrative unit, officer, employee or financial activity of the county shall encumber its appropriation in an amount in excess of that allowed by any quota or allotment so prescribed.

Section 18.06 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 18.07 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 countyos 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.
Added by Local Law No. 4 1985.