The fiscal year of the County shall begin on
the first day of January and end on the 31st day of December in each
year.
A.
The County budget shall be prepared by the Executive.
(1)
On or before September 1, the Executive shall establish
the schedules and procedures to be followed by all County agencies
for purposes of submitting budget requests for the next ensuing budget
year.
[Amended 4-17-1979 by Ord. No. O-1979-00112]
(2)
These schedules shall provide for transmission of
information including but not limited to:
(a)
Performance and workload data for each operating
unit in the submitting agency for the proposed budget year, the two
past fiscal years, and estimated figures for the current fiscal year.
(b)
Data on all budgeted positions, including but
not limited to present and projected vacancies and savings estimated
and whether the positions budgeted are classified or unclassified.
(c)
All emergency or supplementary appropriations
utilized by the unit during the present year.
(d)
Full statistical and written narrative justification
for all budget requests.
(3)
All schedules shall provide for full description of
each of the functions or programs of each unit in the agency by such
supporting minor line items of expenditures and to enable the Board
to have the fullest possible understanding of the request and give
an accurate statement of the cost, personnel, materials and supplies,
contractual services, and other budget elements of each function or
program and the major elements of work product or other benefit to
be achieved by such function or program expenditure.
(4)
All initial agency submissions shall be on budget
forms providing for submission of the above-specified information
by November 1, and no agency's budget shall be included in the budget
document as presented to the Board if the above-specified information
is not included for the Board's perusal.
[Amended 4-17-1979 by Ord. No. O-1979-00112]
(5)
In order to minimize the cost of County government
while maintaining a reasonable level of essential services, the Executive,
beginning with the 1980 budget, shall institute with approval of the
Board, a practical system of prioritizing his/her budget recommendations
to the Board. Such a system shall identify programs, elements and
activities within each agency in priority order indicating various
levels at which they should be funded, if at all, with the lowest
possible cost consistent with a reasonable degree of efficiency and
effectiveness of performance.
[Amended 4-17-1979 by Ord. No. O-1979-00112]
B.
The Executive shall provide for the establishment
and operation of a system of work programs and quarterly allotments
for operation of the budget. It shall be the duty of the Executive
to develop and report appropriate unit costs of budgeted expenditures.
C.
The budget requests submitted to the Executive shall
include a work program for the year showing all requested appropriations
broken down into monthly or quarterly allotments, as may be required.
The Executive shall review requested allotments in light of the work
program of the department, office or agency concerned and, if he/she
deems it necessary, may revise, alter, or change them before the same
are submitted to the Board and shall indicate the changes made. The
aggregate of such allotments shall not exceed the total appropriation
available to each department, office or agency for the fiscal year.
D.
In holding hearings on agency requests, the Executive
shall schedule such hearings so as to provide the greatest public
awareness of and attendance at same.
A.
On or before January 15, the Executive, after such
review, analysis and hearing as he/she deems necessary, shall submit
to the Board a budget document consisting of the proposed County budget
and a budget message.
B.
The budget shall be in such form as will comply with
the Local Budget Law, together with such additional schedules and
analyses as are mandated by this code and as the Board may require.
The budget document shall be indexed as to all units and programs.
The budget shall also contain a recommended budget for the Board based
on information supplied to the Executive by the Board.
C.
The budget shall include and reflect the total projected
annual expenditure of each and every department, commission, agency
and board to include all sources of revenue to be expended regardless
of the source.
D.
The budget shall include and reflect the total projected
annual expenditure of each and every non-County agency requesting
any amount of County funding, and shall also include all sources or
projected sources of revenue to be received and expended regardless
of the source.
[Amended 4-17-1979 by Ord. No. O-1979-00112]
E.
The budget message shall embody the complete proposed
financial program of the County. It shall explain the budget in terms
of both fiscal proposals, utilization of personnel and equipment,
and work to be done. It shall outline the proposed financial policies
of the County for the ensuing fiscal year, describe the important
features of the budget plan, and indicate its major objectives. It
shall indicate any major changes in financial policies and in expenditures,
appropriations and revenues as compared with the preceding fiscal
year and shall set forth reasons for the changes.
F.
It shall be the duty of the Executive to present to
the Board in a timely fashion all information as required by the Board
for its consideration of the budget. Within 10 days after submission
of the budget to the Board, the Board shall file with the Executive
a schedule of requests for information and appearances by County officials.
The Executive shall provide all such information as requested at that
time or in subsequent requests within 48 hours after receipt thereof
or within such extension thereof as the Board, through its President,
may authorize for good cause. He/she shall further provide that all
such County personnel as are requested to testify on the budget appear
at the time and place requested. All Board requests for appearances
by County personnel shall be filed with the Executive at least 48
hours before the time set for such appearance, except that once a
person has appeared he/she may be recalled directly by the Board to
continue or clarify his/her testimony. Any written information requested
by any member of the Board during testimony shall be supplied within
72 hours after it has been orally requested during such testimony.
[Amended 4-17-1979 by Ord. No. O-1979-00112]
G.
The Executive shall be responsible for providing the
Board with 15 copies of his/her budget document and all related documents,
arranging for all required publication of the budget, and for providing
the Board with copies of the adopted budget with schedules including
final figures as appropriation, allotment, budgeted positions, and
specific changes in all functions and programs as originally proposed
in the budget document as first submitted.
[Amended 9-7-2011 by Ord.
No. O-2011-00011]
A.
The Executive shall annually prepare both a capital
budget and a capital program, the latter to consist of a capital improvement
program of proposed and projected capital undertakings by the County
during the ensuing six years.
B.
The capital budget and program shall be in such form
and contents as may be required pursuant to law. The capital program
shall include:
(1)
A clear summary of its contents;
(2)
A list of all capital improvements which are proposed
to be undertaken during the six fiscal years next ensuing, with appropriate
supporting information as to the necessity for such improvements;
(3)
Cost estimates, method of financing and recommended
priorities and time schedules for each such improvement; and
(4)
The estimated annual cost of operating and maintaining
the facilities to be constructed or acquired.
The Board shall consider and act upon the Executive's
recommended budget in accordance with the requirements of the Local
Budget Law.
A.
Budget appropriations shall be controlled by an encumbrance
system which shall be prescribed and established by the Executive.
No payment shall be authorized or made and no obligations shall be
incurred against the County except in accordance with appropriations
duly made. There shall be established a system of position control
to be administered by the Department of Administration and Finance.
The Executive shall submit to the Board periodic reports indicating:
[Amended 4-17-1979 by Ord. No. O-1979-00112]
(1)
The number of employees on the payroll as of the latest
payroll period, by department, by title, and any changes from the
previous report, compared to the number of positions recommended by
the Executive or as otherwise adopted by the Board.
(2)
The total salary cost forecast for the current year
which shall be based on a projection of the payroll costs to date,
and of the latest payroll period for each agency and unit thereof
and shall show any changes from the previous report.
(3)
An annualized salary cost forecast based on a projection
of the payroll costs of the latest payroll period, and any changes
from the previous report.
B.
No payments shall be made if the total salary cost
forecast is greater than the fiscal year appropriation for salaries
and wages for each department. No obligation shall be incurred against
any allotment or appropriation, unless sufficient funds therein are
available to meet the obligation as it becomes due and payable.
A.
The Executive shall file monthly expenditure reports
with the Clerk of the Board. Such reports, based on a chart of accounts
approved by the Board, will describe expenditures during the previous
month as follows:
B.
As to each of the above totals for the fiscal year
to date, the actual appropriation, comparable figures for two years
and information as to current allotment utilization shall be included.
Such reports shall be indexed in the same manner as the annual budget.
C.
Any agencies which are not placed under the administration of the Executive by this code and which operate in whole or part with funds supplied by the County shall file such reports as are described in § 2-61A hereof, including any statement indicating divergence between budgeted expenditure of money, personnel or equipment and actual use of same.
No bill, demand or claim shall be paid unless
it contains a detailed statement of the items or demand, specifying
particularly how the bill or demand is made up, and a certification
of the party claiming payment that it is correct; nor shall any bill,
claim or demand be paid unless the voucher on which it is presented
carries a certification of the head of the department, office, or
agency, or of his/hers duly designated representative, having personal
knowledge of the facts, that the goods have been received by, or the
services rendered to, the County.
[Amended 4-17-1979 by Ord. No. O-1979-00112]
A.
All bills, claims and demands against the County shall
be deemed approved or disapproved by the Board (for the purpose of
N.J.S.A. 40A:5-17) in accordance with the action of the Controller.
A voucher on a form prescribed by the Controller and approved by the
County Executive shall be presented for each bill, claim or demand
and shall be paid only upon the audit, warrant and approval of the
Controller.
B.
Disbursement shall be made by check or draft based
on a warrant by the Controller signed by the Executive and countersigned
by the Treasurer, except that payroll checks may be signed by the
director alone upon voucher and warrant of the budget officer for
an entire or part of a payroll.
C.
The Controller shall prepare for each regular meeting
of the Board a certified list of all bills, claims and vouchers which
have been paid through the close of business of the second day next
preceding the meeting and since the last preceding list was compiled.
Such list shall be filed with the Clerk of the Board as a public record.
D.
All checks to vendors shall be mailed, except that
checks for goods and services rendered exclusively to the Board shall
be given to the Clerk of the Board, who shall log same in a log book
kept for such purpose and, having mailed the checks to the vendors,
shall certify same to the Controller.
E.
Electronic
funds transfers (EFT) must comply with all applicable laws and regulations.
The CFO, or an individual under supervision of CFO, must review activity
reports weekly and must reconcile EFT transaction on a monthly basis.
[Added 1-19-2022 by Ord. No. O-2021-00015]
A.
Salaries, wages and other compensation of all officers
and employees of the County shall be paid biweekly. The head of each
department, office, or agency shall certify to the Controller, at
such times and in such form as he/she shall prescribe, the names and
positions of all persons employed in or by the department who are
entitled to be paid in the next ensuing payroll. The Controller shall
then complete a central payroll for the County and prepare the necessary
checks for signature.
B.
The Executive is hereby authorized to institute and
maintain a program of random check delivery and to file reports thereon
with the Board.
[Amended 4-17-1979 by Ord. No. O-1979-00112]
A.
The Executive is hereby authorized to institute a
program of payroll payments after the scheduled work period for which
the employees are to be compensated has been completed.
B.
The Board may annually establish petty cash funds
in accordance with the law. Such funds shall be administered in accordance
with the law.
C.
The Board or any Commissioner upon written notice
to the County Executive shall be free to examine the financial records
of the County at any time, either personally or through duly authorized
representative.
