Section 102. Expense budget borough allocations.

   a.   Definition. The term "discretionary increases" as used in this section shall mean an amount equal to the total amount of general fund expenditures of city funds and state and federal funds over which the city has substantial discretion proposed to be made in the ensuing fiscal year for all purposes other than debt service minus the sum of the following items as certified by the mayor, including related fringe benefits:

      (1)   all such proposed expenditures which are necessary to continue to operate current programs and provide current services at the levels at which they were authorized to be operated or provided, pursuant to the expense budget for the current year as adopted in accordance with section two hundred fifty-four and two hundred fifty-five or at levels not exceeding such levels;

      (2)   all proposed increases in such expenditures for current programs or services which are projected to be necessary to accommodate projected increases in the caseload of current programs or to accommodate a portion of such projected increases;

      (3)   all proposed increases in such expenditures for current programs or services which are projected to be necessary as a result of federal, state or local laws or judicial decisions which require increases in benefit levels, service levels, or similar matters;

      (4)   all proposed increases in such expenditures for new programs or new services required by federal, state or local law to be initiated during the ensuing fiscal year; and

      (5)   all proposed expenditures, in excess of the expenditures specified in paragraph one of this subdivision, which are necessary to continue to operate current programs and provide current services at the levels at which they are currently authorized to be operated or provided pursuant to the expense budget for the current year as modified in accordance with section one hundred seven, excluding the portion of such excess which is attributable to budget modifications adopted in accordance with such section which were not necessary to (i) continue to operate programs and provide services at the level at which they were authorized in the expense budget for the current year as initially adopted, (ii) accommodate actual but unanticipated caseload increases in such programs, or (iii) accommodate actual but unanticipated increases in spending of the types referred to in paragraphs three and four of this subdivision, and excluding that portion of any expenditure increase which was financed by a decrease in any appropriations originally included in the executive expense budget for the current year to pay for a discretionary increase.

   b.   Borough allocation. Five percent of the total amount of the discretionary increases which the mayor includes in the executive expense budget for the ensuing fiscal year shall be allocated among the boroughs by a formula based on factors related to population and need and shall be known as the expense budget borough allocation. Such formula shall be established by local law, but in any fiscal year for which no such local law is effective, such expense budget borough allocation shall be allocated among the boroughs on the basis of the average of (i) each borough's share of the total population of the city, (ii) each borough's share of the total population of the city below one hundred twenty-five percent of the poverty level, and (iii) each borough's share of the total land area of the city. Such a borough allocation shall be reduced by any amounts necessary, in excess of the amounts available pursuant to section one hundred two-a, to pay for the operating costs, as certified in accordance with the provisions of subparagraph a of paragraph one of subdivision c of section two hundred eleven, of capital project constructed with funds recommended for appropriation by the borough president in accordance with the provisions of section two hundred eleven.

   c.   Preliminary borough allocations; initial borough president notification. Concomitantly with the submission of the preliminary expense budget, the mayor shall inform each borough president of the portion of the executive expense budget for the ensuing fiscal year and for the three subsequent fiscal years that, pursuant to the formula required by subdivision b of this section, would be allocated to each borough if the amount of the discretionary increases for the ensuing fiscal year and for the three subsequent years were the same as the amounts projected by the mayor, in accordance with section one hundred one, to be available for such purposes in such years. The amount of such portion shall be known as the preliminary expense budget borough allocation.

   d.   Borough president proposals. Each borough president, during the consultations required by section two hundred forty-four, shall submit to the mayor, in such form as the mayor shall prescribe, proposed appropriations for the expense budget not exceeding such borough's allocation of the expense budget borough allocation as certified by the mayor to the borough presidents during such consultations. The timing of such certification shall allow sufficient time for such consultations and for meeting the deadlines established by section two hundred forty-nine. The mayor shall include such proposed appropriations without modification in the executive expense budget in accordance with the provisions of subdivision two of section one hundred three; provided, however, that the mayor may also include such comments and recommendations relating to such proposed appropriations as the mayor may deem proper.

Section 102-a. Capital budget borough allocation expense budget contingencies.

An amount equal to nine tenths of one percent of the cost of capital projects constructed with funds recommended for appropriation in accordance with the provisions of section two hundred eleven, shall be available to provide for the expense budget requirements of such capital projects.

Section 103. Contents of the executive expense budget.

   a.   There shall be included in the budget:

      1.   Units of appropriation, prepared according to section one hundred, in such amounts and upon such terms and conditions as may be determined by the mayor. Such appropriations shall include:

         (a)   The amounts required by law to be appropriated to the several sinking funds as certified by the comptroller.

         (b)   The amount required to pay the interest and principal of city obligations as certified by the comptroller.

         (c)   An amount, as certified by the comptroller, equal to the average of all expenditures during each of the five preceding fiscal years for the payment of the expense of the removal of snow and ice, exclusive of salaries and wages of regular employees of the city except for overtime work and for work on Sundays and holidays, and exclusive of the purchase of equipment.

         (d)   The several amounts which are payable from sources other than the real estate tax levy, provided however that amounts appropriated pursuant to chapter nine of this charter which are allocable to a particular program, purpose, activity or institution, shall be included for informational purposes only.

         (e)   Such other amounts as may be required by law.

         (f)   Such amounts as shall be determined in the manner provided in this chapter to be necessary to pay the expenses of conducting the business of the city for the ensuing fiscal year and for other lawful public purposes.

         (g)   A reserve for unanticipated contingencies.

      2.   The proposed appropriations submitted by the borough presidents in accordance with section one hundred two.

      3.   An identification of the proposed appropriations, being proposed, by agency and project type and, within project type, by personal service and other than personal service, for the maintenance of all major portions of the capital plant, as such terms are defined in subdivision a of section eleven hundred ten-a.

      4.   The terms and conditions under which appropriations shall be administered.

   b.   All such units of appropriation and other amounts shall be set forth without deduction of revenues from any source except as otherwise provided by law.

Section 104. Contract budget.

   a.   Each contract budget shall set forth by agency each major category of contractual services and each multiple purpose category of contractual services for which appropriations are being proposed.

   b.   Each agency head for the departmental estimates, the mayor for the executive budget, and the council for the adopted budget by a resolution adopted with the budget, shall certify that each major category of contractual services is presented as such and that no multiple purpose category contains a major category of contractual services.

   c.   For purposes of this section

      1.   the term "major category" shall mean:

         (a)   a programmatic category related to a major service provided by the agency or a major responsibility of the agency regardless of dollar amount; or

         (b)   a programmatic category related to a particular state or federal requirement; or

         (c)   a subcategory of those categories set forth in subparagraph a or b of this paragraph where the dollar amount constitutes a major commitment of city funds; or

         (d)   a category established by the council as a major category pursuant to subdivision f of this section; or

         (e)   a category certified by the mayor as a major category.

      2.   the term "multiple purpose category" shall mean:

         (a)   groupings of contractual services for related purposes, none of which individually constitute a major category, but which together facilitate public understanding of contractual spending provided by an agency; or

         (b)   a grouping of unrelated contractual services, which individually do not constitute a major category, and which are not appropriately grouped with other contractual spending of the agency.

      3.   the term "contractual services" shall mean technical, consultant or personal services provided to the city through contracts.

   d.   Major categories. Each major category of contractual services shall be accompanied by a detailed description of the programmatic objectives of the category, the number of contracts estimated to be included in the category and the proposed appropriations for that category.

   e.   Multiple purpose categories. All other contractual services shall be aggregated in multiple purpose categories. Each multiple purpose category shall be accompanied by the number of contracts estimated to be included in the category and the supporting schedules identifying the purposes and amounts involved in sufficient detail to allow the council to certify that the category does not contain major categories of contractual services.

   f.   Change of categories. The council may alter any category in the contract budget submitted by the mayor, or change any terms and conditions of it. The mayor shall provide sufficient information and technical assistance to allow the council to certify each category as a major or multiple purpose category. The mayor may disapprove any alteration by the council. The mayor's disapproval may be overridden by a two-thirds vote of all of the members of the council.

   g.   Adoption of contract budget. The council may increase, decrease, add or omit any amount in the contract budget as submitted by the mayor, or change any terms and conditions of the amount in that category. The mayor may disapprove any increase or addition to the amounts in the categories, or any change in any term and condition of the contract budget. The mayor's disapproval may be overridden by a two-thirds vote of all of the members of the council.

   h.   Modification of terms and conditions. All spending for contractual services shall be in accordance with the terms and conditions of the contract budget as adopted; provided, however, that during any fiscal year the mayor shall notify the council of any proposed modification of such a term or condition. Within thirty days of the first stated meeting of the council following the receipt of such notice, the council may disapprove the proposed notification.

Section 105. Appropriations for goods, services or construction.

Appropriations for the procurement of goods or services or the provision of services, utilities, or facilities by the department of citywide administrative services for other agencies and institutions in accordance with the authority of the department of citywide administrative services under the provisions of this charter shall be made to the department of citywide administrative services but shall be segregated under the name of the agency or institution for which they are intended and shall be considered and accounted for as appropriated for such agency or institution. Nothing herein contained shall prevent the designation of part of such appropriations as a general stores account or under other appropriate designation to enable the department of citywide administrative services to maintain a stock in anticipation of requirements or to provide services, utilities or facilities for joint use by more than one agency or institution.

Editor's note: For related unconsolidated provisions, see Administrative Code Appendix A at L.L. 1995/077 and L.L. 1996/059.