FY 23 Approved Budget Book

COUNTY BUDGET POLICIES AND PROCESS

Supplemental Appropriations According to Harford County Charter, Section 517, “During fiscal year, the Council, upon the recommendation of the County Executive may, by law, make additional or supplemental appropriations from unexpended and unencumbered funds set aside for contingencies in the County budget, from revenues received from anticipated sources but in excess of budget estimates therefore or from revenues received from sources not anticipated in the budget, provided that the Treasurer shall first certify in writing that such funds are available for such appropriations. No supplemental appropriation shall exceed the amount of funds so certified.” Emergency Appropriations In the case of a public emergency affecting life, health, or property, upon recommendation of the County Executive, the County Council may by law provide emergency appropriations from contingent funds in the budget; revenue received from anticipated sources but in excess of budget estimates; or revenue received from sources not anticipated in the budget for the current fiscal year. If such funds are not available, the Council may, by law, authorize the issuance of emergency notes which may be renewed from time to time. Such notes and renewals have to be paid no later than the last day of the next fiscal year in which the emergency appropriation was made. Unexpended Appropriations All unexpended and unencumbered current budget year general fund operating appropriations revert into the County general fund. Capital project appropriations do not lapse until the purpose for which the appropriation was made has been accomplished or abandoned. If three fiscal years pass without any expenditure or encumbrance of project appropriations, that project is then considered to be abandoned. Credit balances from completed and/or abandoned projects are available for appropriation in subsequent capital budgets. Amending the Adopted Capital Budget Harford County Charter, Section 521 states that “No obligations of the County shall be authorized in any fiscal year for or on account of any capital project not included in the County budget as finally adopted for such year, provided that upon receipt of a recommendation in writing from the County Executive, the Council may after a public hearing and with the affirmative vote of at least five of its members amend the County budget. The Council may increase the total amount of appropriations for a County capital budget only if the increased appropriations are to be funded from revenues received from anticipated sources but in excess of budget estimates therefore, or from revenues received from sources not anticipated in the budget.”

69