The fiscal year of the County shall begin with the first day
of January and end with the last day of December of each year.
(a)
Notification of dates and data. The County Administrator, or a designee,
annually shall notify, in writing, the head of each administrative
department and authorized agency receiving County funds during the
fiscal year, of the following: (1) the date fixed to receive estimates
of revenues and appropriations for the ensuing fiscal year; (2) the
forms and information to be contained in such estimates and requests;
and (3) such policy guidelines as may be provided by the Tompkins
County Legislature for determining appropriation limits and priorities.
This notification shall be sent to the head of each administrative
department and authorized agency not less than 30 days prior to the
date fixed for submission of requests.
(b)
Submission of revenue estimates and appropriation requests. On or
before the date established by the County Administrator each year,
the head of each administrative department of County government or
authorized agency shall furnish to the County Administrator an estimate
of revenues and appropriations of the respective department or authorized
agency for the ensuing fiscal year, exclusive of capital projects.
Each estimate shall show the sources of revenues and character and
object of appropriations, which may be subclassified by function and
shall be subdivided according to the internal organization of such
department. Estimates shall be submitted in such form and shall contain
such additional information as the County Administrator shall prescribe,
provided that the estimate of expenditures shall constitute or be
accompanied by a request for an appropriation. A proposed work program
detailing the utilization of requested appropriations shall be furnished
by each department or authorized agency upon request.
(c)
Failure to submit. In the event that the head of any department fails
to submit an estimate by the date specified, the County Administrator
shall forthwith prepare such estimate.
(d)
Review of request. The County Administrator, upon receipt of the
estimates and requests for appropriations, shall proceed to make such
review and investigation thereon as may be deemed necessary, including
the procurement of additional data from the head of any department
of County government. The head of each department or any officer or
employee thereof and any authorized agency requesting County funds
may be required to furnish data and information and answer inquiries
pertinent to such review or investigation.
(a)
Submission of capital project requests. For the purpose of this section,
"capital project" is defined in the County's Fiscal Policy and as
it may be amended. On or before the date established by the County
Administrator each year, the head of each administrative department
and authorized agency contemplating a capital project within the next
five years shall furnish to the County Administrator a description,
justification, and estimate for each capital project that is proposed
for development during one or more of the ensuing five fiscal years.
Each such capital project request shall show: development time schedule;
estimated costs for planning; site or right-of-way, construction,
equipment and other features; status of plans and land acquisition;
anticipated effect of project on annual operating budget for each
of the ensuing three years following completion of the project; proposed
method of paying for project, indicating the amount proposed to be
financed by direct budgetary appropriation or duly established reserve
funds, the amount to be financed by the issuance of obligations, showing
the proposed type or types of obligations together with the period
of probable usefulness for which they are proposed to be issued; proposed
sources of financial aid; recommended appropriations by years, including
total appropriations remaining beyond the five-year period of the
capital program, if any; previous years' appropriation, if any, and
actual expenditures in prior years; and such other information as
the County Administrator may prescribe. Such capital program requests
shall be submitted on such forms and in such manner as the County
Administrator may prescribe.
(b)
Review of request. The County Administrator, upon receipt of the
estimates and requests for capital projects, shall proceed to make
such review and investigation thereon that may be deemed necessary,
including the procurement of additional data from the head of any
department of County government and including the review and comment
of the appropriate commissioners and department heads. The head of
each department or any officer or employee thereof and any authorized
agency requesting capital project approval may be required to furnish
data and information and answer inquiries pertinent to such review
or investigation.
(a)
Detailing of recommended appropriations. The recommendations for
appropriations in the proposed County budget shall be classified by
units and their sub-units according to the internal organization of
such units, or by special funds. Such recommendations shall show the
character and object of the appropriation and shall contain:
(1)
An estimate of the several amounts that the County Administrator
deems necessary in the ensuing fiscal year for conducting the business
of the County and each unit thereof, separately stated, and for other
County purposes and charges classified to show separately:
(2)
An estimate of the general contingent fund that the County Administrator
recommends to be provided for unanticipated or emergency County purposes
or charges;
(3)
A statement of the several amounts recommended by the County
Administrator for appropriation to the reserve funds and reserve for
bonded debt funds, if any;
(4)
A statement of the amount required to pay the interest on and
amortization of or redemption of indebtedness becoming due in the
ensuing fiscal year;
(5)
A statement of the amount recommended as necessary to be appropriated
for the payment of judgments against the County payable during the
ensuing fiscal year and for which no bonds have been or will be issued;
(6)
A statement alerting the County to state restrictions such as
the tax cap.
(b)
Detailing of estimated revenues. The estimates of revenue in the
proposed County budget shall be classified by accounts and units of
County government, shall show the sources of income, and shall contain:
(1)
A statement of all revenues estimated to be received by the
County during the ensuing fiscal year, except from County taxes to
be levied;
(2)
A statement of all unexpended balances, if any, at the end of
the last completed fiscal year, which are available to meet the expenditure
requirements of the fiscal year for which the proposed budget is being
prepared;
(3)
A statement as to the amounts, if any, from the capital reserve
fund and/or reserve for bonded debt funds available for payments,
other current capital payments or debt service during the ensuing
fiscal year; and
(4)
A statement of the estimated net County tax requirements, determined
by subtracting the total estimated revenues, other than taxes to be
levied, and such contributions from any other available surplus funds,
from the total recommended expenditures for the ensuing fiscal year.
(c)
Additional data concerning debt. In addition to items of operations
and maintenance, the proposed County budget shall include or be supplemented
by a statement showing the estimated twenty-year bonded indebtedness
of the County government and its agencies, the debt redemption and
interest requirements, the indebtedness authorized and unissued, the
condition of the capital reserve and reserve for bonded debt funds,
the borrowing capacity of the County, and any other matter that the
County Administrator may deem advisable or the Tompkins County Legislature
may require.
(d)
Moneys received not included. Unless otherwise required by law or
rulings of the New York State Comptroller, moneys received by the
County but required by law to be paid to the State of New York or
to the units of government within the County shall not be included
in the appropriations and revenues anticipated in the budget.
(e)
Preparation. Upon completion of the review of the estimates and requests
from the various department and authorized agencies, the County Administrator
shall prepare the proposed County budget for the ensuing fiscal year.
The proposed operating budget shall be in such form as the County
Administrator may deem advisable and/or Legislature may require, and
shall show, in parallel columns, at least the following comparative
information:
(1)
The actual expenditures and revenues for the last completed
fiscal year;
(2)
The budget as modified for the current fiscal year;
(3)
The estimates of appropriations and revenues for the ensuing
fiscal year submitted by the heads of the various departments, other
administrative department and authorized agencies; and
(4)
The County Administrator's recommendations and estimates as
to appropriations and revenues for the ensuing fiscal year.
(a)
Preparation of proposed capital program. The County Administrator
shall prepare the proposed County capital program for the ensuing
five fiscal years. The proposed program shall be in such form as the
County Administrator may deem advisable, and shall show, in parallel
columns, at least the following information:
(a)
Submission and review of County Administrator's recommended budget.
When the County's operating budget and capital program have been prepared
according to the requirements of this section, the County Administrator
shall submit his or her Recommended Operating Budget and Recommended
Capital Program to the appropriate committees of the County Legislature
as designated in the Administrative Policies and Rules of the Tompkins
County Legislature, except that the capital program shall be reviewed
and recommended by the program committee so charged.
The County Administrator shall also submit at this time an accompanying
budget message describing the important features of the Recommended
Operating Budget and Recommended Capital Program with reference to
both proposed appropriations and anticipated income, and such general
summaries and supporting schedules as may be deemed appropriate. Such
summaries and schedules shall include, but not be limited to, the
aggregate figures of the Recommended Budget in such manner as to show
a balanced relation between the proposed appropriations and total
anticipated income for the fiscal year covered by it, and that shall
compare these figures with the corresponding figures of the last completed
fiscal year and the year in progress.
(b)
Available as public record. Upon submission of the Recommended Budget
and Recommended Capital Program by the County Administrator, the budget
shall become a public record in the office of the Clerk of the Tompkins
County Legislature. Copies of the same shall be made available on
the County's web page and as deemed appropriate, such as if a paper
copy is requested.
(c)
Committee recommendations to the Tompkins County Legislature. Upon
review of the Recommended Operating Budget and Recommended Capital
Program, the designated committees shall provide their recommendations
regarding modifications of the recommended budget and Recommended
Capital Program to the Tompkins County Legislature. Modifications
recommended by the committees shall be presented to the Legislature
separately and distinctly, and in a manner that defines the administrative
unit, character, object, and amount of affected appropriations and
source of affected revenues. The Recommended Operating Budget and
Recommended Capital Program with those modifications shall constitute
the Proposed Tentative Operating Budget and Capital Program.
(d)
Legislature's adoption of tentative budget. No later than October
31 each year, and upon consideration of recommendations provided by
the designated review committees and other modifications that may
be proposed, the Tompkins County Legislature shall vote to adopt the
Proposed Tentative Operating Budget and Capital Program. By this action,
the Legislature's approved Tentative Operating Budget and Capital
Program supersedes the County Administrator's Recommended Operating
Budget and Recommended Capital Program and becomes the basis of the
subsequent public hearing and the Legislature's consideration for
adoption of a final budget. If the full Legislature fails to adopt
the Proposed Tentative Operating Budget and Capital Program, then
the County Administrator's Recommended Budget is deemed to be the
Tentative Budget.
(e)
Preparation of resolutions. On or before the 10th day of November
of each year, the County Administrator shall cause to be prepared
proposed appropriation and tax-levying resolutions to implement the
Tentative Operating Budget and Capital Program for the ensuing fiscal
year as approved by the Legislature or, in the absence of such legislative
approval, as proposed by the County Administrator. The resolutions
shall be accompanied by the Tentative Operating Budget and Capital
Program document that sets forth revenues and appropriations classified
by funds and units of County government, which shall in turn be subdivided
according to units of organization as well as other details and reports
that are required by the County's Fiscal Policy.
Not later than the 20th day of November, the Clerk of the Tompkins
County Legislature shall cause to be published in the official newspaper(s)
a notice of the place and time, not later than the first day of December,
at which the Tompkins County Legislature, or a committee designated
by such Legislature, will hold a public hearing on the proposed County
Operating Budget and Capital Program as submitted by the County Administrator
and the report(s) submitted by the Capital Program Committee and any
other committee designated by such Legislature. At such hearing, any
person may be heard for or against the proposed County operating budget
and capital program submitted by the County Administrator or any item
thereof and the report or any item thereof submitted by the Tompkins
County Legislature, its Capital Program Committee, or any other committee
designated by such Legislature.
(a)
Board action after hearing. Following the public hearing, the Tompkins
County Legislature may reduce or eliminate items of appropriations
or anticipated revenues from the proposed County budget or capital
program, excepting appropriations required by law or for debt service.
The Legislature may add or increase items of appropriations in such
budget or capital program, provided that such additions or increases
are stated separately and distinctly, and are accompanied by proposals
for additional revenues sufficient to fund the proposed increases.
(b)
Tompkins County Legislature's failure to act. If the Tompkins County
Legislature has not adopted a budget or capital program, as herein
provided, on or before the 10th day of December, then the proposed
County budget as submitted by the County Administrator shall be the
budget and/or capital program for the ensuing fiscal year, and the
necessary implementing appropriations and tax levies shall be deemed
to have been made.
(c)
Certification of budget and capital program. Two copies of the budget
and capital program as adopted shall be certified by the Clerk of
the Tompkins County Legislature. One such copy shall be filed in the
office of the County Administrator and another in the office of the
Clerk of the Tompkins County Legislature. The budget and capital program
as so certified shall be printed or otherwise reproduced and copies
shall be made available as deemed appropriate, such as if a paper
copy is requested.
The net County tax requirement, determined by subtracting the
total estimated revenues from the total proposed appropriations as
set forth in the adopted budget, shall be levied in advance of the
start of the fiscal year by the Tompkins County Legislature on the
taxable real property of the several tax districts of the County.
If during any fiscal year there are available for appropriation
(1) revenues received from sources not anticipated in the budget for
that year, and (2) revenues received from anticipated sources but
in excess of the budget estimates therefor, the Tompkins County Legislature
may make supplemental appropriations for the year not in excess of
such additional revenues. To meet a public emergency affecting life,
health, or property, the Tompkins County Legislature may make emergency
appropriations. To the extent that there are no available unappropriated
revenues to meet such appropriations, the Tompkins County Legislature
may authorize the issuance of obligations pursuant to applicable law.
If at any time during the fiscal year it appears that the revenues
available will be insufficient to meet the amounts appropriated, the
County Administrator shall advise the Tompkins County Legislature
promptly of the amount of the anticipated deficiency and recommend
such action as is deemed necessary to prevent such deficit. For that
purpose, the Legislature may, by resolution, reduce one or more appropriations
or take such other action as it deems appropriate; but no appropriation
for debt service may be reduced, and no appropriation may be reduced
by more than the unencumbered balance thereof or below any amount
required by law to be so appropriated. The Legislature may also, if
it so determines, authorize borrowing temporarily, pursuant to applicable
law, in an amount not greater than such deficit for such purposes.
The Tompkins County Legislature may transfer part or all of
any unencumbered appropriation balance within the same unit of County
government or from one County administrative unit to another. The
Tompkins County Legislature may designate by resolution which transfers
require affirmative action by the Tompkins County Legislature, and
which may be authorized by action of the appropriate Tompkins County
Legislature committee, or by the County Administrator or Director
of Finance only. No transfer shall be made from appropriations for
debt service, and no appropriations may be reduced below an amount
required by law to be so appropriated.
(a)
Limits of liability commitments. No County officer, employee, administrative
unit, or other authorized spending agency shall, during a fiscal year,
expend or contract to expend any money or incur any liability, or
enter into any contract that, by its terms, involves the expenditure
of money in excess of the amounts appropriated or authorized to be
borrowed, pursuant to the Local Finance Law, by the Tompkins County
Legislature.
The unexpended balance of each current appropriation, less the commitments outstanding at the close of the fiscal year for which it was made, shall lapse at the close of such fiscal year and shall be deemed as revenue of reserve for bonded debt funds or reserve funds for the purpose of preparing, during the following fiscal year, the proposed County budget for the ensuing fiscal year pursuant to (2) of Paragraph (b) of § C-5.03 of this article. In this respect, no assignment of a requisition number or request by letter or other means to the County Administrator or any other County officer from any unit of County government for the purpose of holding over after the close of such fiscal year any unencumbered balance, or part thereof, of any appropriation shall be construed to be a commitment or the encumbering of any such appropriation. In addition, nothing herein contained shall be construed to require the lapsing of appropriations that may or are required to be made for an indefinite period or that include state refunds, allocations, or grants applicable to said appropriations pursuant to any other provision of law. Moreover, nothing herein shall be construed to prevent the making of appropriations or contracts for the construction of permanent public improvements or works not to be completed during the fiscal year, or the acquisition of property therefor, or for leases or the establishment of bond or capital accounts, reserve for bonded debt funds, or reserve funds, and each such appropriation, account, or fund shall continue in force until the purpose for which it was made shall have been accomplished or abandoned. Any contract, verbal or written, made in violation of this section shall be null and void.
(b)
Other budget controls. The County Administrator shall maintain control
at all times over the expenditures of every unit of County government
except the Tompkins County Legislature. For such purposes, the County
Administrator may, among other things:
(1)
Require, prior to the beginning of any fiscal year, the submission by the head of each department or authorized agency of revised work programs based on appropriations in the adopted budget for such fiscal year and originally submitted as proposed work programs for such year by the head of each administrative department or authorized agency pursuant to Paragraph (b) of § C-5.01 of this article;
(2)
Prescribe quotas and allotments, and report to the Tompkins
County Legislature concerning such quotas and allotments; no unit,
officer, employee, or financial activity of the County shall encumber
its appropriation in an amount in excess of that allowed by any quota
or allotment so prescribed.
(c)
Capital program controls. No capital project shall be authorized
or undertaken unless it is included in the capital program as adopted
or amended. At any time during the fiscal year for which the capital
program was adopted, the Tompkins County Legislature by affirmative
vote of 2/3 of its total membership may amend the capital program.
The Tompkins County Legislature may at any time, by resolution,
appropriate all or any part of the moneys in the general contingent
fund for general County purposes.
