St. Charles County, MO Finances

Except as otherwise provided in this Charter, the preparation and adoption of the County budget shall be accomplished in a manner as prescribed by applicable law. The County Executive is designated as the Budget Officer. Prior to January 1, 1993, the County Commission shall perform the budgetary duties assigned to the County Council.

6.201.

On or before the fifth (5th) day of November, or the first working day after the fifth (5th) of each fiscal year, the County Executive shall submit to the County Council a budget for the ensuing fiscal year, and an accompanying message.[1]

[1]

Editor's Note—In November, 2012, the voters agreed to amend these provisions.

6.202.

Budget Message. The County Executive's message shall explain the budget, both in fiscal terms and in terms of the work programs. It shall outline the proposed financial policies of the County for the ensuing fiscal year and describe the important features of the budget. It shall indicate any major changes from the current year in financial policies, expenditures, and revenues together with the reasons for such changes. It shall summarize the County's debt position and include such other material as the County Executive deems desirable.

6.203.

Budget Contents. The budget shall provide a complete financial plan of all County funds and activities for the ensuing fiscal year, and shall be in such form as the County Executive deems desirable or the County Council may require. The budget shall begin with a clear general summary of its contents. It shall show in detail all estimated income, indicating the proposed property tax levy, and all proposed expenditures, including debt service, for the ensuing fiscal year. It shall be so arranged as to show comparative figures for actual and estimated income and expenditures of the current fiscal year and actual income and expenditures of the preceding fiscal year. It shall indicate in separate sections:

6.203.1.

The proposed goals and objectives and expenditures for current operations during the ensuing fiscal year, detailed for each fund by organization unit, and program, purpose or activity, and the method of financing such expenditures; and

6.203.2.

Proposed capital expenditures during the ensuing fiscal year, detailed for each fund by organization unit when practicable, and the proposed method of financing each such capital expenditure; and

6.203.3.

The anticipated income and expense and profit and loss for the ensuing year for each utility or other enterprise fund operated by the County; and

6.203.4.

For any fund, the total of proposed expenditures shall not exceed the total of estimated income plus carried forward fund balance, exclusive of reserves.

6.204.

County Council Action On Budget.

6.204.1.

Notice and Hearing. The County Council shall publish in a legal publication, or in a newspaper of general circulation in the County, and posted in six (6) public places including a summary on the St. Charles County Government Internet Home Page if any, the general summary of the budget and a notice stating:

6.204.1.1.

The times and places where copies of the message and budget are available for inspection by the public; and

6.204.1.2.

The time and place, not less than ten (10) days after such publication, for a public hearing on the budget.

6.204.2.

Amendment Before Adoption. After the public hearing, the County Council may adopt the budget with or without amendment. In amending the budget, it may add or increase programs or amounts and may delete or decrease any programs or amounts, except expenditures required by law or for debt service or for an estimated cash deficit, provided that no amendment to the budget shall increase the authorized expenditures to an amount greater than the total estimated income and the beginning fund balance.

6.204.3.

Adoption. The County Council shall adopt the budget by ordinance on or before the last day of the calendar year. Should the Council fail to adopt the budget by this date, the budget proposed by the County Executive shall be deemed approved.

6.205.

Appropriation and Revenue Ordinances. To implement the adopted budget, the County Council shall adopt in accordance with applicable law:

6.205.1.

An appropriation ordinance making appropriations by department or major organizational unit and authorizing a single appropriation for each program or activity; and

6.205.2.

A tax levy ordinance authorizing the property tax levy or levies and setting the tax rate or rates; and

6.205.3.

Any other ordinances required to authorize new revenues or to amend the rates or other features of existing taxes or other revenue sources.

6.206.

Amendments After Adoption.

6.206.1.

Supplemental Appropriations. If during the fiscal year, the County Executive certifies that there are available for appropriation, revenues in excess of those estimated in the budget, the County Council by ordinance may make supplemental appropriations for the year up to the amount of such excess.

6.206.2.

Emergency Appropriations. To meet a public emergency affecting life, health, property or the public peace, the County Council may make emergency appropriations. Such appropriations may be made by emergency ordinance in accordance with the provisions of Paragraph 2.605. To the extent that there are not available, unappropriated revenues nor a sufficient fund balance to meet such appropriations, the County Council may, by such emergency ordinance, authorize the issuance of emergency notes. These may be renewed from time to time, but the emergency notes and renewals of any fiscal year shall be paid not later than the last day of the fiscal year next succeeding that in which the emergency appropriation was made.

6.206.3.

Reduction of Appropriations. If at any time during the fiscal year it appears probable to the County Executive that the revenues or fund balances available will be insufficient to finance the expenditures for which appropriations have been authorized, the Executive shall report to the County Council without delay, indicating the estimated amount of the deficit, any remedial action taken by the County Executive and recommendations as to any other steps to be taken. The County Council shall then take such further action as it deems necessary to prevent or reduce any deficit and for that purpose it may by ordinance reduce one (1) or more appropriations.

6.206.4.

Transfer of Appropriations. At any time during the fiscal year, the County Council by ordinance may transfer within a department all or any part of any unencumbered appropriation balance. At any time during the fiscal year, a department may within its department transfer all or any part of any unencumbered line item authorization to another line item within the same category with the written approval of the Director of Administration. At any time during the fiscal year, the County Council by ordinance may transfer all or any part of any unencumbered appropriation balance from one department or fund to another department or fund. At any time during the fiscal year, the County Council by ordinance may transfer all or any part of any unencumbered appropriation balance to a new line item in the budget.

6.206.5.

Line Item Veto of County Executive. The County Executive shall be able to veto any line item appropriation. Such line item appropriation vetoed may be resubmitted by the County Executive to the County Council for reconsideration pursuant to the provisions for veto override.

6.206.6.

Limitations and Effective Date. No appropriation debt service may be reduced or transferred and no appropriation may be reduced below any amount required by State and/or Federal law to be appropriated or by more than the amount of the unencumbered balance thereof. The supplemental and emergency appropriations and reduction or transfer of appropriations authorized by this Subparagraph may be made effective immediately upon adoption.

6.207.

Lapse of Appropriations. Every appropriation, except an encumbered appropriation for a capital expenditure, shall lapse at the close of the fiscal year.

6.208.

Administration of The Budget. The County Council shall provide by ordinance any and all procedures for administering the budget that are necessary and that do not conflict with the language contained in this Charter.

6.209.

Overspending of Appropriations Prohibited. No payment shall be made or obligation incurred against any allotment or appropriation except in accordance with appropriations duly made. Any authorization of payment or incurring of obligation in violation of the provisions of this Charter shall be void and any payment so made illegal. A violation of this provision shall be cause for removal of any officer who knowingly authorized or made such payment or incurred such obligation. Such officer may also be liable to the County for any amount so paid. Except where prohibited by law, however, nothing in this Charter shall be construed to prevent the making or authorizing of payments or making of contracts for capital improvements to be financed wholly or partly by the issuance of bonds or to prevent the making of any contract or lease providing for payments beyond the end of the fiscal year, or in any other manner, but only if such action is made or approved by ordinance.

6.301.

Submission To County Council. The County Executive shall prepare and submit to the County Council a five (5) year capital program and strategic plan no later than three (3) months prior to the final date for submission of the budget.

6.301.1.

The capital program and strategic plan shall be revised and extended each year with regard to capital improvements still pending or in process of construction or acquisition.

6.302.

Contents. The capital program and strategic plan shall include the following:

6.302.1.

A clear general summary of its contents; and

6.302.2.

A list of all capital improvements and other capital expenditures which are proposed to be undertaken during the five (5) fiscal years next ensuing, with appropriate supporting information as to the necessity for each; and

6.302.3.

Cost estimates and recommended time schedules for each improvement or other capital expenditure; and

6.302.4.

Method of financing upon which each capital expenditure is to rely; and

6.302.5.

The estimated annual cost of operating and maintaining the facilities to be constructed or acquired; and

6.302.6.

Forecasts and analysis of the capital program with all other capital and non-capital expenditures; and

6.302.7.

A strategic plan outlining anticipated expenditures to be undertaken during the five (5) fiscal years next ensuing, with appropriate supporting information as to the necessity for each.

6.303.

County Council Action On Capital Program and Strategic Plan.

6.303.1.

Notice and Hearing. The County Council shall publish in a legal publication, or in a newspaper of general circulation in the County and post in six (6) public places, the general summary of the capital program and strategic plan and a notice stating:

6.303.1.1.

The times and places where copies of the capital program and strategic plan are available for inspection by the public; and

6.303.1.2.

The time and place, not less than ten (10) days after such publication, for a public hearing on the capital program and strategic plan.

6.303.2.

Adoption. The County Council by resolution shall adopt the capital program and strategic plan, with or without amendment, after the public hearing and no later than two (2) months prior to final date for submission of the budget.