(a) The revenue derived by the county from all sources shall be devoted absolutely to paying and defraying the appropriations as approved in the operating and capital budgets. However, to serve the best interests of the county throughout the fiscal year, the board of county commissioners may make adjustments to the approved budgets to the following extent.
(1) The county commissioners may delegate to the county budget officer the authority to approve adjustments which do not increase the total amount appropriated to any department, agency, or entity in the originally approved budget. However, this authority may not result in an increase in permanent employees, as defined in the Frederick County Personnel Rules and Regulations.
(2) The county commissioners may approve increases in appropriations for departments, agencies or entities, if the budget increases are approved in writing and do not increase the amount approved in the annual total operating budget, unless otherwise authorized by this chapter.
(3) The county budget officer shall submit budget status reports within 15 working days after the close of each quarter. In the event that the county budget officer certifies that revenues will be insufficient to fund the approved budget, the budget officer shall submit within 10 working days a listing of recommended reductions sufficient to balance the budget. The reduction may not include appropriations for the payment of state taxes, the principal and interest of the county debt and salaries and obligations affixed by law. The county commissioners will consider the recommended reductions in public session and will take such action as necessary to ensure that a deficit fiscal condition does not result for the fiscal year.
(b) This section does not affect restricted revenues received by the county as provided for in § 2-7-6 of this code.
(Code 1930, Art. 11, § 134; Code 1959, § 8-6; 1970, Chapter 514, § 1; 1973, Chapter 163, § 1; 1982, Chapter 57, § 1; 1984, Chapter 428, § 1; 1988, Chapter 400, § 1)