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1971, ch. 744, sec. 34MM; 1976 Code, sec. 3-62; 1982, ch. 760; 1984, ch. 74; 1985, ch. 397; 2000, ch. 601; 2013, ch. 468.
The County Commissioners of Carroll County shall establish orderly procedures for budgeting and finance which shall:
(1) designate a county employee or officer as County Budget Officer responsible for assisting the County Commissioners in the preparation and administration of county budgets;
(2) provide that budgets shall be adopted before the beginning of the fiscal year;
(3) fix a calendar or schedule for budget preparation, submission of estimates, review, presentation, public hearings and enactment and related budget and accounting matters;
(4) require a budget and accounting manual or instructions;
(5) provide for the submission of departmental and agency work programs and other justification with the budget estimates.
(6) require the presentation of a formal budget document which shall:
(i) be available to the public upon request;
(ii) be a comprehensive financial plan showing all receipts and all expenditures from all funds for the past, current and ensuing fiscal years;
(iii) set forth county fiscal policy and significant changes;
(iv) state the debt service requirements;
(v) state the estimated cash surplus, if any, available for expenditure in any fund for the ensuing fiscal year and any estimated deficit in any fund to be made up in the ensuing fiscal year;
(vi) state the bonded and other indebtedness of the county government and its agencies, including self liquidating and special taxing district debt and contingent liabilities;
(vii) state the contingency reserves to be budgeted for each fund;
(viii) contain any other information the County Commissioners may deem advisable;
(ix) be balanced as to revenues and expenditures for all funds; and
(x) provide for a current expense budget and a capital budget and capital program, which shall set forth clearly the plan of proposed capital projects to be undertaken in the ensuing fiscal year and the next five fiscal years and the proposed means of financing the same. The capital budget shall include a statement of the receipts anticipated during the ensuing fiscal year from all borrowing and from other sources for capital projects;
(7) provide for public hearings on the budget;
(8) provide for an annual budget and appropriation ordinance, the fixing of appropriate levies, fees and charges by ordinance to keep the budgets in balance and bond issue authorization resolutions pursuant to enabling laws in force to provide for projects to be financed from borrowing;
(9) provide for the enacted budget to be reproduced and available to the public upon request;
(10) provide for the allotment of appropriations to control the rate of expenditure and prevent deficits;
(11) fix the accounting of the budget upon the cash, modified accrual or accrual basis;
(12) provide for the control of the transfer of appropriations;
(13) provide for revenue and expenditure account classifications so as to ensure a uniform system of accounting and for accounting for public service enterprises;
(14) provide that no liability, obligation or contract shall be incurred unless the funds have been appropriated, that any liability, obligation or contract so entered into shall be null and void and that any officer or employee responsible for same shall be subject to penalties including removal from office;
(15) provide that no contract for the purchase of real or leasehold property shall be made unless the funds are included in the capital budget;
(16) provide that any amendment to a capital budget during the course of the fiscal year will not increase the total of appropriations nor be made without the written consent of the Planning and Zoning Commission;
(17) authorize a reserve fund for self insurance of county property and other reserves as required by generally accepted accounting procedures into which funds may be allocated from the annual budget and appropriation ordinance. The County Commissioners shall establish a limit as to the maximum amount of the self insurance fund and may amend the limit from time to time to reflect the requirements of the fund. When the limit of the fund is reached, the annual appropriation shall replace payments made because of claims against the fund;
(18) provide for supplemental and emergency appropriations;
(19) provide that the County operating or capital budget may be amended to reflect the receipt of grant funds from the State, federal government, or a nonprofit source in any fiscal year in which the grant funds are received but were not included in the current operating or capital budgets or received after the adoption of the current operating or capital budgets; and
(20) provide that, notwithstanding other requirements of this section, the County Commissioners may acquire real or personal property under installment, lease-purchase, or similar long-term arrangements by appropriating funds for each year sufficient to meet the contractual obligations for that year. However, the County Commissioners may not obligate more than $5,000,000 under these arrangements at any one time.
1971, ch. 744, sec. 34NN; 1976 Code, sec. 3-63; 2000, ch. 601.
Notwithstanding any provision of public local law to the contrary, the County Commissioners are empowered to organize, assign and reassign the functions of budgeting, accounting, purchasing, disbursing, tax and revenue collection, investing, debt management, property, transfer records, data processing, auditing and other fiscal functions including the duties of the County Treasurer and the collector of state taxes among county employees, officers and units of organization as they deem proper. At the end of the current term of the incumbent County Treasurer that office shall stand abolished.
1971, ch. 744, sec. 34-00; 1976 Code, sec. 3-64; 2000, ch. 601.
(a) Appropriations. Any department, board, commission, agency or court, or any private organization, corporation or individual seeking county funds shall submit to the County Commissioners such justification, financial data or other information as the County Commissioners shall require and after expenditure of the appropriation, if any, shall submit the information or be subject to audit as the County Commissioners may direct.
(b) Revenues. All revenues and other receipts due the County or its agencies shall be paid into the County Treasury into the appropriate fund and no money shall be drawn from the County Treasury except in consequence of an appropriation made in accordance with law.
1973, ch. 325; 1976 Code, sec. 3-65; 1980, ch. 112; 2000, ch. 601.
The County Commissioners of Carroll County are authorized and empowered to make and from time to time amend, supplement and repeal, rules and regulations for the issuance of licenses to conduct electrical business in Carroll County. The rules and regulations shall define electrical work to be covered and may also provide for examinations of applicants, issuance of work permits, inspection and enforcement of the work, and other requirements as may be determined necessary to supervise and control the conduct of the electrical business in the public interest. The Commissioners may also provide for a five member electrical board which shall, if appointed, advise the County Commissioners and aid in the supervision and enforcement of any regulations so adopted pursuant to this section. Two members of the electrical board shall be persons who are in no way associated with, either by blood or marriage, persons or corporations who are currently or within the past calendar year from the date of their appointment involved in the electrical business in Carroll County and who shall represent the general citizenry of the County.
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