(a) Pre-submission meetings. The County Executive shall hold at least two public meetings to receive comment on and proposals for inclusion in the County budget prior to submission of the budget to the County Council. The meetings shall be held no later than 30 days before the first day of the annual legislative session of the County Council. Notice of the time and place of the County Executive's budget meetings shall be published once in a newspaper of general circulation in the County at least one week prior to the meeting and posted on the County website for at least two weeks prior to the meeting.
(b) Submission to the County Council. Not later than 60 days prior to the end of the fiscal year, the County Executive shall submit to the County Council the proposed County budget for the ensuing fiscal year.
(c) Contents of the Current Expense Budget. The proposed current expense budget shall contain not less than the following information: (1) a statement of all revenue estimated to be received by the County during the ensuing fiscal year, classified so as to show the receipts by funds and sources of income; (2) a statement of debt service requirements for the ensuing fiscal year; (3) a statement of the estimated fund balance or retained earnings, if any, available for expenditure during the ensuing fiscal year, and any estimated deficit in any fund required to be made up in the ensuing fiscal year; (4) an estimate of the several amounts which the County Executive deems necessary for conducting the business of the County to be financed from and not to exceed estimated revenues for the ensuing fiscal year; (5) a statement of the bonded and other indebtedness of the County government and its agencies, including self-liquidating and special taxing district debt; (6) a statement of the proposed contingency reserves which shall not exceed three per centum of the general fund and of any other fund; (7) a comparative statement of the receipts and expenditures for the last completed fiscal year, the estimated receipts and expenditures of the currently ending fiscal year, and the expenditures recommended by the County Executive for the ensuing fiscal year for each program or project which shall be classified by agency, character and object; and (8) any other material which the County Executive may deem advisable or the County Council by ordinance may require.
(d) Contents of the Capital Budget and Capital Program. The proposed capital budget and capital program shall be so arranged as to set forth clearly the plan of proposed capital projects to be undertaken in the ensuing fiscal year and in each of the next five fiscal years, and also the proposed means of financing the same. In any year except a year during which the members of the County Council will be elected, the capital budget for the ensuing fiscal year may include capital projects that are to be completely funded for two fiscal years. The capital budget shall include a statement of the receipts anticipated during the ensuring fiscal year from all borrowing and from other sources for capital projects and any other materials which the County Executive may deem advisable or the County Council by ordinance may require.
(e) Contents of the Budget Message. The Budget Message shall contain supporting summary tables and shall explain the proposed current expense budget and capital program both in fiscal terms and in terms of work to be done. It shall outline the proposed financial policies of the County for the ensuing fiscal year and describe the important features of the current expense budget. It shall indicate any major changes in financial policies and in expenditures, appropriations and revenues as compared with the fiscal year currently ending, and shall set forth the reasons for such changes. As to the capital program, the message shall include an explanation of changes made by the County Executive in the program presented by the Office of Planning and Zoning. The message shall also include such other material as the County Executive may deem desirable.
(Bill No. 51-76; Bill No. 72-82; Res. No. 50-88; Res. No. 31-10; Res. No. 54-12; Res. No. 30-16)
Editor's notes –
The 2010 amendment changed the date which the County Executive must submit the proposed County budget to the County Council to 75 days prior to the end of the ensuing fiscal year.
The 2012 amendment changed the date that the County Executive must submit the proposed County budget to the County Council to 60 days prior to the end of the current fiscal year.