A. Annual Budget: An annual budget shall be drafted and prepared by the county administrator and presented to the county board by the finance, tax and budgets committee for action. Such budget shall be made conveniently available to public inspection for at least fifteen (15) days prior to action by the board. The annual budget shall consist of the following:
1. A statement of the receipts and payments and a statement of the revenues and expenditures of the preceding fiscal year.
2. A statement of all monies in the county treasury or in any funds thereof that were not spent during the preceding fiscal year last ended, of all amounts due or accruing to the county as well as any outstanding obligations or liabilities of the county incurred in any preceding fiscal year.
3. Estimated income for the current fiscal year and the ensuing fiscal year covered by the budget, for each of the fiscal years previously mentioned, the estimated income from taxes, fees and all other sources must be separately specified. With regard to fee income, the estimated total receipts from fees by county fee officers and the estimated net receipts from fees to be paid into the county treasury shall be specified.
4. A detailed statement showing the estimates of expenditures for the current fiscal year, revised to the date of such estimate, and, separately, the proposed expenditures for the ensuing fiscal year for which the budget is prepared. Said revised estimates and proposed expenditures shall show the amounts for current expenses and capital outlay, shall specify the several objects and purposes of each item of current expenses, and shall include for each of said years all floating indebtedness as of the beginning of the year, the amount of funded debt and all charges fixed or imposed upon counties by law.
5. A schedule of proposed appropriations itemized as provided for proposed expenditures prepared in accordance with subsection A4 of this section. This schedule is to be approved by the county board, and at that time it becomes known as the annual appropriation ordinance.
6. An amount of five percent (5%) of the total (or less) for any fund may be appropriated for contingent, incidental, miscellaneous, or general purposes. No part of this contingency appropriation may be used for purposes for which other appropriations are made, unless an authorized transfer of funds is made.
B. Schedule Of Proposed Appropriations: A schedule of proposed appropriations for the ensuing fiscal year shall be presented in ordinance form by the finance, tax and budgets committee to the county board for action. The ordinance shall be congruent with the annual budget for the corresponding fiscal year.
1. At any point following the adoption of the annual budget, if the county board determines by two-thirds (2/3) vote of all members constituting such board, that revenues received, or to be received, by the county during the fiscal year totals an amount substantially less than projected at the time of adoption of the annual budget for the fiscal year, such board, by like vote, may adopt an amended budget for the remainder of the present fiscal year.
2. The authority of the county board to amend the annual appropriation ordinance at any point during the fiscal year shall be the same as its authority to amend the original annual budget; such amended budget shall be prepared as otherwise provided in this section.
3. After the adoption of the annual budget, no further appropriations shall be made at any other time during such fiscal year, except as follows:
a. At any meeting of the county board, by a two-thirds (2/3) roll call vote of all the members, the board may make supplemental appropriations in excess of those originally authorized in order to meet an immediate emergency.
b. Transfers from one appropriation of any one fund to another of the same fund may be made by a two-thirds (2/3) roll call vote of all the members, provided the total amount appropriated is not affected.
C. Obligations In Excess Of Appropriation: Except as provided by law, neither the county board nor anyone on its behalf shall have the power, either directly or indirectly, to:
1. Enter into contract which adds to the county expenditures in any year anything above the amount provided for in the annual budget for that fiscal year. No contract shall be entered into and no obligation or expense shall be incurred by or on behalf of a county unless an appropriation therefor has been previously made.
2. Purchase a capitalized fixed asset which has not been budgeted. No obligation or expense related to the purchase or acquisition of a capitalized fixed asset shall be incurred by or on behalf of a county unless an appropriation therefor has been previously made. (Ord. 2011-4, 5-10-2011)