[Adopted 7-6-2004 by Res. No. 373-2004]
The practices and procedures proscribed, set forth and provided for in the Rockland County Charter and New York State Law controlling the formulation and operation of the Rockland County Budget as well as those provisions controlling the expenditures of funds of, and by, the County of Rockland will be strictly enforced by the County Executive, Legislature and the Budget and Finance Committee.
With the exception of year-end accruals and general service allocations, no resolution to adjust accounts for any previous fiscal year, submitted to the full Legislature by the County Executive for approval shall be entertained or approved by the full Legislature, if "line item" expenditures for any department, administrative unit, officer or employee of County government exceed the amount that has been appropriated and approved by the Legislature, in the adopted budget, unless prior written approval to exceed such appropriation and increase funding has been previously submitted to the Legislature and approved by the full Legislature.
During any fiscal year, pursuant to the Rockland County Charter (§ C4.10), if the County Executive shall transfer part of any budgetary unit of appropriation within any department office or unit to another budgetary unit of appropriation within such department, office or unit, the Commissioner of Finance shall instantaneously provide electronic notice and shall give prompt written notice of such transfer, that such change in appropriation has been approved by the County Executive, to the Legislature every other month to allow the Legislature to continually monitor, review and supervise the ongoing expenditures of County government and the operation of its departments.
Pursuant to Rockland County Charter (§ C4.10), during any fiscal year, if the County Executive desires to appropriate a transfer of part or all of any budgetary unit of appropriation from (between) one department, office or unit to another different department, office or unit for the purpose of adding to a budgetary unit or establishing a new budgetary unit of appropriation or to change the terms and conditions of the budget, the County Executive shall, in writing, request the Rockland County Legislature to approve any such transfer by resolution before any such transfer is made.
The County Legislature and the County Executive recognize the use of the standard contract process (DCE-100) which is pursuant to County Law § 362(3): "no expenditure, or contract which in any manner involves the expenditure of money or the incurring of any pecuniary liability shall be made or entered into by the County Executive and/or the Commissioner of Finance or any administrative unit, officer or employee, unless an amount has been appropriated and is available therefor or has been authorized to be borrowed pursuant to the local finance law."
The Commissioner of Finance shall, subsequent to and at the convenience of the Budget and Finance Committee's consideration of and/or approval of the Executive Branch's request to the Legislature to adjust accounts for the previous fiscal years 2002 and 2003, provide full and detailed testimony and information to the Budget and Finance Committee and all legislators to explain the sources of all funds used during fiscal years 2002 and 2003 to replenish deficient departmental "line item" accounts and/or to supply moneys that were not appropriated by this Legislature. In that regard, the Commissioner shall also identify to the Legislature to whom such expenditures were paid and for what purpose(s) and also which individual(s) or officer(s) of County government approved such over-expenditures beyond the amounts appropriated and approved by the Legislature for such accounts.
The Commissioner of Finance shall provide training to personnel designated and approved by the Legislature on gaining the means or manner of access to a large number of electronic financial reports that are now available and, on request, will endeavor to develop any new reports that are required from time to time.
The Commissioner of Finance shall provide updates on the status of departmental spending during the year after the close of the third month, sixth month and the ninth month.
The Department of Finance and Budget shall make refinement to the County's budget process and procedures to lessen the likelihood of errors in annual budget estimations.
The County Executive and Legislature favor the installation of the next generation of computer software to enhance budget projections and improve financial controls.