The budget document shall consist of the Mayor's
budget message, a proposed current expense budget, a proposed capital
budget and such explanatory comments, exhibits and schedules as the
Mayor may deem necessary or desirable to explain the relation of the
budget plan to the needs and fiscal resources of the Township.
A.
On or before November 1 in each year, each department
head shall submit to the Business Administrator requests for appropriations
for the ensuing budget year, including a statement of departmental
programs, expenditures and employees for the last completed fiscal
year and for the then-current fiscal year as estimated, together with
the departmental requests for the ensuing fiscal year. In a separate
capital session the departmental requests shall also set forth the
estimated capital needs and appropriation requests for capital purposes
of the department for the then-current fiscal year and the four ensuing
fiscal years.
B.
The Business Administrator shall compile and evaluate
the requests for appropriations received from department heads for
consideration by the Mayor. Annually during the month of November
each department head shall appear before the Mayor or the Business
Administrator at public hearings to be held during that month on the
various requests.
C.
On or before December 15 in each year, the Business
Administrator shall prepare estimates of property and nonproperty
tax revenues which may be anticipated for the support of the budget
for the ensuing fiscal year.
D.
On or before such date as may be prescribed by law,
the Mayor shall submit to the Council the budget document which shall
include the proposed municipal budget in the form required by law.
There shall be appended to the budget a detailed analysis of all items
of expenditure and revenue. Such analysis shall include a comparison
of the total number of positions of each class and grade to be authorized
by the budget, with the actual number thereof employed at the beginning
and ending of the preceding budget period. As far as practicable,
such analysis shall include appropriate statements of the cost of
performance of functional programs and activities in terms of quantitative,
countable units of work for operating and capital expenditures.
E.
There shall also be appended to the budget document
a capital section which shall include a budget of capital projects
as required by law.
The budget shall be considered approved and
adopted after public hearing and certification of the Director of
Local Government Services in accordance with the Local Budget Law,
N.J.S.A. 40A:4-1 et seq.
