(A) County Judge/Executive responsibilities.
(1) The County Judge/Executive shall prepare a proposed budget for review and adoption by the Fiscal Court as provided in KRS 68.240, as well as any rules and regulations prescribed by the state’s Local Finance Officer.
(2) On or before April 1 of each year, every county agency, department, public authority and county office that receives county funds shall submit to the County Judge/Executive a written budget request showing the amount of funds requested and brief explanation of need.
(3) On or before April 1 of each year, the County Judge/Executive, County Treasurer and jailer shall prepare and submit a jail budget to the Fiscal Court, as required by KRS 441.215.
(4) The County Judge/Executive shall submit the complete proposed budget in ordinance form for a first reading before the Fiscal Court no later than May 1 of each year.
(5) The County Judge/Executive shall cause a copy of the proposed budget to be posted in a conspicuous place in the Fiscal Court Building and the County Courthouse near the front door ten days before final adoption and shall contemporaneously publish the proposed budget on the county website.
(6) The County Judge/Executive shall advertise the notice of adoption of the budget ordinance in the local newspaper of general circulation in the county and on the county website at least seven, but not more than 21, days before final adoption by the Fiscal Court.
(7) The County Judge/Executive shall publish a summary of the budget ordinance in a newspaper of general circulation in the county and on the county website at least ten days before final adoption by the Fiscal Court. Note: this and the proceeding notice may be advertised together, so long as the time requirements are correct.
(8) The County Judge/Executive shall certify to the state’s Local Finance Officer a copy of the original budget ordinance as approved by his or her office within 15 days of adoption, indicating clearly all changes made by Fiscal Court.
(9) Following action by Fiscal Court, but not later than June 10, the County Judge/Executive shall submit two copies of the budget to the state’s Local Finance Officer for approval as to form and classification.
(10) Within 30 days of adoption of the budget ordinance by the Fiscal Court, the County Judge/ Executive shall cause a summary of the budget ordinance to be published in a newspaper of general circulation in the county and on the county website.
(11) The County Judge/Executive shall maintain a copy of the budget as adopted, together with any amendments adopted thereafter, for public inspection and shall publish same on the county website.
(B) Fiscal Court responsibilities.
(1) Not later than June 1 of each year, the Fiscal Court shall review in detail the proposed budget, including the jail budget that the County Judge/Executive has prepared and submitted.
(2) The Fiscal Court shall make comments, amendments and tentatively approve the proposed budget by reading it publicly. This shall take place prior to the County Judge/Executive submitting the budget to the state’s Local Finance Officer.
(3) The budget shall be reviewed and approved by the state’s Local Finance Officer and then submitted to the Fiscal Court for adoption not later than June 30.
(Ord. 4-2014, passed 7-31-2014, § 2.1)