(A) Department heads shall prepare a budget request for all operational appropriations with detailed explanations for any change from the prior year budget by February 1 of each fiscal year, the County Treasurer shall obtain budget proposals prepared by each county office or agency receiving funds from the Fiscal Court, including the Jailer, which proposal will contain the amount of funds requested and a brief explanation of the need for such funds. A budget request form, may be obtained from the County Treasurer and shall be prepared for each budgeted appropriation which is capital in nature and has a useful life than greater of one year, or for any increase in normal operating appropriations which exceed the prior year budget appropriation. The department head is required to attach supporting documentation to the estimate cost used to determine the amount to be budgeted.
(B) The County Treasurer shall prepare a report of anticipated revenue from General Fund taxes and intergovernmental transfers from city, state and federal government. By June 1 of each year, each county fee office shall submit for Fiscal Court approval their yearly fees budget.
(C) The County Judge shall review the expenditures in each classification of each fund for the preceding year and for the current year.
(D) The County Judge may obtain from the County Treasurer receipts for actual expenditures made during the current fiscal year.
(E) An estimate shall be made of expenditures for the remainder of the current year and of any surplus, by fund, which will remain.
(F) The County Judge shall obtain from the sheriff an annual settlement showing county taxes collected, not later than October 1 of the current year and by April 1 of each year of the county property assessment levels from the County Property Valuation Administrator.
(G) The County Judge shall submit the completed proposed budget to the Fiscal Court not later than May 1 of each fiscal year.
(H) The County Fiscal Court shall make comments, amendments and tentatively adopt the proposed budget prior to the County Judge submitting the budget to the state’s Local Finance Officer.
(I) Following action by the Fiscal Court, but not later than June 10, the budget shall be submitted to the state’s Local Finance Officer for approval as to form and classification.
(J) The county budget approved by the state’s Local Finance Officer shall be submitted to Fiscal Court for adoption in the form of an ordinance not later than July 1.
(K) The County Judge shall cause a copy of the proposed budget to be posted in a conspicuous place in the courthouse near the front door not less than seven days before final adoption.
(1) A summary of the county budget shall be published in accordance with KRS Ch. 424 before final adoption by Fiscal Court.
(2) A summary of the county budget shall be published in accordance with KRS Ch. 424 within 30 days after adoption by Fiscal Court.
(3) The County Judge shall maintain a copy of the budget as adopted, together with any amendments adopted thereafter, for public inspection.
(Ord. 21.230-1, passed 7-8-2021)