ARTICLE VII BUDGET AND FINANCIAL PROCEDURES AND
APPROPRIATION, REVENUE AND STAFFING LIMITATIONS*

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*Note -- Title amended by Ord. No. 5380 (N.S.), effective 3-15-79.

Cross reference(s) -- Definitions, § 20 et seq.; general rules, § 50 et seq.; chief administrative officer, § 120 et seq.; powers and duties of officers, boards, and commissions, § 51.

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SEC. 110. ALL OFFICES TO FOLLOW BUDGET AND FINANCIAL PROCEDURES SET FORTH IN THIS ARTICLE.

   All officials, persons, officers, departments, services, institutions, districts, boards and commissions for whom or for which the Board is required to adopt an annual budget as provided for in Section 29000, et seq., of the Government Code shall be governed by the following sections of this Article which are general in their nature.

   The Chief Financial Officer shall perform all duties considered necessary by the Board of Supervisors, and the Chief Administrative Officer for the formulation of the County’s annual budget and for the financial management of County operations.

(Amended by Ord. No. 2672 (N.S.), adopted 3-3-64; amended by Ord. No. 10185 (N.S.), effective 1-5-12; amended by Ord. No. 10635 (N.S.), effective 12-19-19; amended by Ord. 10916 (N.S.), effective 10-10-24; amended by Ord. No. 10922 (N.S.), effective 11-21-24)

State law reference(s) -- Adoption of annual budget, Gov. Code, § 29000 et seq.

SEC. 110.1. FINANCIAL REPORTS.

   The Chief Financial Officer, through the Chief Administrative Officer, shall provide a quarterly budget status report to the Board of Supervisors that may also recommend changes to appropriations to address unanticipated needs or to make technical adjustments to the budget in accordance with the County Budget Act. The reports shall include projections of appropriation and revenue variances by fund and budget unit through the end of the current fiscal year. These reports shall be placed on the Board’s agenda consideration and posted online as required by law.

(Added by Ord. No. 10635 (N.S.), effective 12-19-19; amended by Ord. 10916 (N.S.), effective 10-10-24; amended by Ord. No. 10922 (N.S.), effective 11-21-24)

SEC. 111. CHIEF FINANCIAL OFFICER TO SUPPLY FORMS FOR ESTIMATES OF (1) SALARIES AND EMPLOYEE BENEFITS AND (2) SERVICES AND SUPPLIES AND OTHER OBJECTS OF EXPENDITURES.

   On or about the 10th day of February, the Chief Financial Officer shall present to the officer who is the head of each office, department, institution and district and to each board and commission budget forms prepared by said Chief Financial Officer on which such officer, board or commission shall prepare estimates of (1) Salaries and Employee Benefits expenditures and (2) Services and Supplies, Other Charges, Fixed Assets and Expenditure Transfers and Reimbursements for the next ensuing fiscal year.

(Amended by Ord. No. 2672 (N.S.), adopted 3-3-64; amended by Ord. No. 6272 (N.S.), effective 5-20-82; amended by Ord. No. 10185 (N.S.), effective 1-5-12; amended by Ord. No. 10635 (N.S.), effective 12-19-19; amended by Ord. 10916 (N.S.), effective 10-10-24; amended by Ord. No. 10922 (N.S.), effective 11-21-24)

SEC. 112. [RESERVED.]

(Amended by Ord. No. 2672 (N.S.), adopted 3-3-64; repealed by Ord. No. 6272 (N.S.), effective 5-20-82)

SEC. 113. ESTIMATES TO BE SUBMITTED TO CHIEF FINANCIAL OFFICER AND CHIEF ADMINISTRATIVE OFFICER.

   The officer who is the head of each office, department, institution and district and each board and commission shall file with the Chief Financial Officer and the Chief Administrative Officer on the forms furnished by the Chief Financial Officer, itemized estimates of proposed expenditures required by such office, department, institution, district, board or commission for the next ensuing fiscal year, together with an itemized estimate showing the anticipated revenue from sources other than property taxation, that will accrue to the office, department, institution, district, board or commission and such additional information thereon as may be required by the Chief Financial Officer and the Chief Administrative Officer. The estimates of Salaries and Employee Benefits, Services and Supplies, Other Charges, Fixed Assets, estimated revenues, and Expenditure Transfers and Reimbursements shall be submitted as required herein not later than the 20th day of April of each year.

(Amended by Ord. No. 2672 (N.S.), adopted 3-3-64; amended by Ord. No. 6272 (N.S.), effective 5-20-82; amended by Ord. No. 10185 (N.S.), effective 1-5-12; amended by Ord. No. 10635 (N.S.), effective 12-19-19; amended by Ord. 10916 (N.S.), effective 10-10-24; amended by Ord. No. 10922 (N.S.), effective 11-21-24)

Cross reference(s) -- Preparation of budget for area agency on aging department, § 82.25; preparation of budget for department of the chief medical examiner, § 161.5; preparation of budget for department of human resources, § 200.5; preparation of budget for department of revenue and recovery, § 210.5; preparation of budget for department of animal control, § 211.4; preparation of budget for department of health services, § 232.3; preparation of budget for department of social services, § 255; presentation of department of planning & development services annual budget to commission, § 390; preparation of budget for department of planning & development services, § 393.1; preparation of budget for department of general services, § 398.4; preparation of budget for department of information services, § 399.5; preparation of budget for department of public works, § 454; preparation of budget for department of transborder affairs, § 535; preparation of budget for department of public defender, § 694; preparation of budget for department of alternate defense counsel, § 703.