FY 23 Approved Budget Book

COUNTY BUDGET POLICIES AND PROCESS

Developing the County Executive’s Proposed Budget January thru Mid-March - Departments meet with the County Executive, Budget Office and County Treasurer to discuss Operating and Capital budget requests; as well as the status of available revenues and expense estimates. A public hearing is also scheduled to allow citizens to address the County Executive with their concerns and budget priorities. Additionally, the Spending Affordability Committee concludes analysis and makes final recommendations to the County Executive as to their estimated growth of Property and Income Tax revenues. April and May - The County Executive must submit a Proposed Budget to the County Council by April 15. Following this submittal the Council will conduct hearings with departments and agencies to gather information to make funding decisions. By County Charter the County Council cannot change the form of the budget as submitted by the County Executive, nor can they alter the revenue estimates except to correct mathematical errors, nor can they increase any expenditure recommended by the County Executive for current expense or capital purposes. The County Council can, however, decrease or delete other items in the budget and appropriate the equivalent revenue to the Board of Education. June 15 th - The budget must be adopted by the County Council by June 15 th with the affirmative vote of at least four of the seven Council members. If the Council fails to pass the budget accordingly, the proposed current expense budget, as submitted by the County Executive and as may have been amended by the Council shall stand adopted. Transfer of Appropriations Appropriations in the Approved budget may be transferred, but at varying levels of authorization (based on fund structure). ◦ Within the same fund and within the same agency - County Executive authorization required ◦ Within the same fund but between County Government Agencies - Recommended by the County Executive and approved by the County Council. ◦ Inter-project transfers between capital projects - Requested by the County Executive and authorized by legislative act of the Council. ◦ Inter-fund cash borrowing to meet temporary cash requirements - Requested by the County Executive and authorized by legislative act of the Council. The County Executive has delegated responsibility for authorizing fund transfers within the same fund and within the same agency to the Budget Office. Transfers within the same fund but between County Government agencies may be made only during the last quarter of the fiscal year.

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