The fiscal or budget year and the tax year of the County shall
begin on the first day of July and shall end on the thirtieth day
of June of the succeeding year, unless otherwise prescribed by state
law.
(a)
The term of "County" or "County government" shall include all agencies
and their officers, agents, and employees who receive or disburse
County funds.
(b)
The term "County funds" shall mean any monies appropriated or approved
by the Council or to which the County may at any time have legal or
equitable title.
(c)
The term "current expense budget" shall mean the plan of the County
to receive and expend funds for charges incurred for operation, maintenance,
interest, and other charges for the ensuing fiscal year.
(d)
The term "capital project" shall mean:
(e)
The term "capital budget" shall mean the plan of the County to receive
and expend funds for capital projects during the first fiscal year
included in the capital program.
(f)
The term "capital program" shall mean the plan of the County to receive
and expend funds for capital projects during the fiscal year covered
by the capital budget and the next succeeding five fiscal years thereafter.
[Amended by Bill No. 78-62]
The County budget shall consist of the current expense budget,
the capital budget and capital program, and the budget message. It
shall represent a complete financial plan for the County reflecting
all receipts and disbursements from all sources, including all revenues,
all expenditures, and the surplus or deficit in the general fund and
all special funds of the County government.
Not later than four months prior to the beginning of each fiscal
year, the head of each agency which receives or disburses County funds
shall furnish to the County Executive annual work programs setting
forth the nature, volume, cost, and other factors concerning the work
to be performed and the estimates of the revenues and expenditures
of their several operations for that fiscal year. Estimated revenues
shall be detailed as to source, and estimated expenditures as to program
or project. All such estimates shall be submitted in such form and
with such other supporting data as the County Executive may request.
The County Executive may amend the budget proposals, except for the
budget request of the Legislative Branch and any County Board of Appeals
established pursuant to Article 25A of the Annotated Code of Maryland,
and shall cause to be prepared the County budget as set forth in Sections
506, 507, and 508 of this Charter.
At such time as the County Executive may direct, each agency
which receives or disburses County funds shall submit to the County
Executive an itemized list of the capital projects which each agency
proposes to undertake in the ensuing fiscal year and the next succeeding
five fiscal years thereafter. The County Executive may amend the capital
budget and capital program proposals and shall cause to be prepared
the County budget as set forth in Sections 506, 507, and 508 of this
Charter.
The proposed current expense budget shall contain the following
information:
(1)
A statement of all revenue estimated to be received by the County
during the ensuing fiscal year, classified to show the receipts by
funds and sources of income;
(2)
A statement of debt service requirements for the ensuing fiscal year;
(3)
A statement of the estimated cash surplus, if any, available for
expenditure during the ensuing fiscal year, and any estimated deficit
in any fund required to be made up in the ensuing fiscal year;
(4)
An estimate of the several amounts which the County Executive deems
necessary for conducting the business of the County to be financed
from and not to exceed estimated revenue for the ensuing fiscal year;
(5)
A statement of the bonded and other indebtedness of the County government
and its agencies, including self-liquidating and special taxing district
debt and contingent liabilities;
(6)
A statement of the proposed contingency reserves, all of which shall
not exceed 3% of the general fund and of any other fund;
(7)
A comparative statement of the receipts, amounts budgeted, and actual
expenditures for the last completed fiscal year, the estimated receipts
and expenditures of the currently ending fiscal year, and the expenditures
recommended by the County Executive for the ensuing fiscal year for
each program or project which shall be classified by agency, character,
and object; and
(8)
Any other material which the County Executive may deem advisable
or the Council may require.
The proposed capital budget and capital program shall be arranged
to set forth clearly the plan of proposed capital projects to be undertaken
in the ensuing fiscal year and in each of the next five fiscal years,
and also the proposed means of financing the same. The capital budget
shall include a statement of the receipts anticipated during the ensuing
fiscal year from all borrowing and from other sources for capital
projects.
The budget message shall contain supporting summary tables and
shall explain the proposed current expense budget and capital program
both in fiscal terms and in terms of work to be done. It shall outline
the proposed financial policies of the County for the ensuing fiscal
year and describe the important features of the current expense budget.
It shall indicate any major changes in financial policies and in expenditures,
appropriations, and revenues as compared with the fiscal year currently
ending, and shall set forth the reasons for such changes.
[Amended by Bill No. 12-30]
Not later than April 15 of each fiscal year, the County Executive
shall submit to the Council the proposed County budget for that fiscal
year.
[Amended by Bill No. 96-37]
The proposed County budget shall be filed with the Council Administrator
and copies thereof shall be made available to the public upon request.
[Amended by Bill Nos. 96-37; 12-29]
Upon receipt of the proposed County Budget, the Council Administrator
shall cause to be published in at least one newspaper widely circulated
in the County in accordance with the provisions of Section 812, a
notice of the place and time of at least two public hearings on the
budget by the Council. The Council may hold such other preliminary
hearings on the budget for the purpose of obtaining information as
it may determine, but no action shall be taken by the Council on the
budget except in public session and after the public budget hearings
prescribed in this section.
(a)
After the public hearings, the Council may decrease or delete any
items in the budget except those required by the laws of this state
or of this County, and except any provisions for debt service on obligations
then outstanding or for estimated cash deficits. The Council shall
have no power to change the form of the budget as submitted by the
County Executive, or to alter the revenue estimates except to correct
mathematical errors, or to increase any expenditure recommended by
the County Executive for current expense or capital purposes.
(b)
The adoption of the current expense budget and the capital budget
shall be by the affirmative vote of at least four members of the Council
by a law to be known as the Annual Budget and Appropriation Ordinance.
Any borrowing to finance capital projects must be authorized by an
existing law of the General Assembly of Maryland or by a law of the
Council adopted in accordance with this Charter.
(c)
The Annual Budget and Appropriation Ordinance shall be adopted by
the Council not later than 15 calendar days prior to the beginning
of each fiscal year, and if the Council fails to do so, the proposed
current expense budget, as submitted by the County Executive and as
may have been amended by the Council shall stand adopted, and funds
for the expenditures proposed in the current expense budget shall
stand appropriated as fully and to the same extent as if favorable
actions thereon had been taken by the Council.
[Amended by Bill Nos. 78-25; 12-30]
The budget as adopted shall be reproduced and made available
to the public upon request.
The adopted budget shall take effect on the first day of the
fiscal year to which it applies.
[Amended by Bill No. 78-62]
When the County budget shall have been finally adopted in the
Annual Budget and Appropriation Ordinance, the Council shall thereupon
levy and cause to be raised the amount of taxes required by the budget
in the manner provided by law so that the budget shall be balanced
as to proposed income and expenditures.
Transfer of appropriations between general classifications of
expenditures in the current expense budget within the same agency
and within the same fund may be authorized by the County Executive.
Transfers between agencies of the County government and within the
same fund of the current expense budget may be made only during the
last quarter of the fiscal year, and then only on the recommendation
of the County Executive and with the approval of the Council. Inter-project
transfers of appropriations between capital projects in the capital
budget may be authorized by legislative act of the Council upon request
of the County Executive, but no new project shall be created nor any
abandoned except in accordance with Section 521 of this Charter. Nothing
contained herein shall be construed to prevent the Council, upon request
of the County Executive, from providing by law for inter-fund cash
borrowings to meet temporary cash requirements nor to prevent reimbursements
among funds for goods supplied or services rendered.
[Amended by Bill No. 88-37]
During any fiscal year, the Council, upon the recommendation
of the County Executive, may, by law, make additional or supplementary
appropriations from unexpended and unencumbered funds set aside for
contingencies in the County budget, from revenues received from anticipated
sources but in excess of budget estimates therefor, or from revenues
received from sources not anticipated in the budget, provided that
the Treasurer shall first certify in writing that such funds are available
for such appropriation. No supplemental appropriation shall exceed
the amount of funds so certified.
[Amended by Bill No. 80-52]
(a)
To meet a public emergency affecting life, health, or property, the
Council may, by law, upon the recommendation of the County Executive,
make emergency appropriations from contingent funds in the budget,
from revenue received from anticipated sources but in excess of the
budget estimates therefor, or from revenues received from sources
not anticipated in the budget for the current fiscal year. To the
extent that there may be no available unappropriated revenues to meet
such emergency appropriations, the Council may, by law, authorize
the issuance of emergency notes which may be renewed from time to
time. Such notes and renewals shall be paid not later than the last
day of the fiscal year next succeeding that in which the emergency
appropriation was made.
(b)
Revenues from grant allocations which were unanticipated in any current
fiscal year may be appropriated by legislative act of the Council
upon request of the County Executive. The appropriation shall be made
to the proper grant account established for the revenues and any surplus
grant funds remaining at the end of the fiscal year shall be carried
over to the following fiscal year without the necessity of further
action by the Council.
Unless otherwise provided by law, all unexpended and unencumbered
appropriations in the current expense budget remaining at the end
of the fiscal year shall revert into the County general fund. No appropriation
for a capital project in the capital budget shall lapse until the
purpose for which the appropriation was made shall have been accomplished
or abandoned; provided that any capital project shall stand abandoned
if three fiscal years elapse without any expenditure from or encumbrance
of the appropriation made therefor. The balances remaining to the
credit of the completed or abandoned capital projects shall be available
for appropriation in subsequent capital budgets.
[Amended by Bill No. 80-51]
No expenditures of County funds shall be made or authorized
in excess of the available unencumbered appropriations therefor. Nothing
in this Charter shall prevent the making of contracts providing for
the payment of funds at a time beyond the fiscal year in which such
contracts are made, provided the nature of such transactions reasonably
requires the making of such contracts. Any contract, lease, or other
obligation in excess of three thousand dollars requiring the payment
of funds from the appropriations of a later fiscal year shall be authorized
by legislative act.
[Amended by Bill Nos. 78-26; 88-37]
No obligations of the County shall be authorized in any fiscal
year for or on account of any capital project not included in the
County budget as finally adopted for such year, provided that upon
receipt of a recommendation in writing from the County Executive,
the Council may after public hearing and with the affirmative vote
of at least five of its members amend the County budget. The Council
may increase the total amount of appropriations for a County capital
budget only if the increased appropriations are to be funded from
revenues received from anticipated sources but in excess of budget
estimates therefor or from revenues received from sources not anticipated
in the budget.
Separate budgets for each utility shall be included in the current
expense and capital budget prescribed in this Charter which shall
include statements of revenue and expense for the required fiscal
years. The accounting system of each utility shall conform to generally
accepted principles of utility accounting and shall be kept on an
accrual basis.
(a)
All revenues and receipts from utility assessments; from special
services or benefit charges; from special taxes or assessments imposed
upon special taxing areas for special or particular services, purposes
or benefits; from funds held by the County as trustees or agent; or
from bond proceeds, shall be paid into and appropriated from special
funds created therefor. All other revenues and receipts of the County
from taxes, grants, state revenues, and other receipts shall be paid
into and appropriated from the general fund which shall be the primary
fund for the financing of current expenses for the conduct of County
business.
(b)
No general fund revenues or receipts shall be dedicated to, expended
for, or used to supplement appropriations from a special fund except
as a loan to such special fund as authorized by Section 516 of this
Charter.
(c)
Upon request of the County Executive, the Council may, by the Annual
Budget and Appropriation Ordinance, or by other legislative act, provide
for the establishment of working capital or revolving funds for the
financing of central stores, equipment pools, or other services common
to the agencies of the County.
(d)
Notwithstanding other provisions of this section, the Council may
establish a reserve fund for permanent public improvements into which
there may be paid by the Annual Budget and Appropriation Ordinance
cash surpluses not otherwise appropriated or toward the financing
of which taxes or other sources of revenues may be dedicated.
[Amended by Bill No. 96-36]
(a)
The County may incur debt. No indebtedness for a term of one year
or greater shall be incurred by the County to meet current operating
expenses. All County indebtedness for a term in excess of one year
shall become due not later than 30 years after the date of issuance,
except debt incurred to finance water, sewer and wastewater facilities,
which shall become due not later than 40 years after the date of issuance.
(b)
If at any time the Council shall have failed to appropriate and to
make available sufficient funds to provide for the timely payment
of the interest and principal then due upon all County indebtedness,
it shall be the duty of the Treasurer to pay, or to make available
for payment, to the holders of such indebtedness from the first revenues
thereafter received applicable to the general funds of the County,
a sum equal to such interest and principal.
(c)
Notwithstanding the time limitations for repayment in (a), each series
of bonded indebtedness shall be made payable within the probable useful
life of the improvement or undertaking with respect to which the indebtedness
is to be incurred, or if the indebtedness is to be incurred for several
improvements or undertakings, within the average probable useful life
of all such improvements or undertakings, and the County Council,
based upon the advice of the Department of the Treasury, shall determine
the probable useful life of such improvements or undertakings, which
determination shall be conclusive.
(d)
Indebtedness of the County may be sold at, above, or below par.
[Amended by Bill No. 92-60]
The Council shall prescribe by law for competitive bidding for
any single purchase by, or contract with, the County in excess of
an amount to be established by law, except contracts for professional
services customarily negotiated.
The Council may adopt budget and fiscal laws to implement the
objects and purposes of this article.
