§ 10-1-113. COUNTY BUDGET.

(a)

"Proposed budget" defined. In this section, "proposed budget" means:

(1)

The annual budget and appropriation ordinance of Baltimore County;

(2)

The current expense budget;

(3)

The capital budget;

(4)

The capital program;

(5)

The budget message; and

(6)

The budget books and other documents that support items (1) through (5).

(b)

Legislative intent. The purpose of this section is to set forth the required contents of the proposed budget in order to promote the orderly administration of the fiscal affairs of the county as required by Article VII of the Baltimore County Charter.

(c)

Contents of proposed budget - General.

(1)

The County Council desires that, during the preparation of a proposed budget, the County Executive consider the recommendations of the Spending Affordability Committee.

(2)

The proposed budget for a fiscal year shall include:

(i)

The County Executive's complete financial plan for the county; and

(ii)

Each revenue bill or bond issue authorization ordinance proposed to carry out the plan.

(d)

Contents of proposed budget - Component parts.

(1)

In accordance with the County Charter, the current expense budget shall include:

(i)

A statement of all revenue estimated to be received by the county during the following fiscal year, classified so as to show the receipts by funds and sources of income;

(ii)

A statement of debt service requirements for the following fiscal year;

(iii)

A statement of the estimated cash surplus, if any, available for expenditure during the following fiscal year, and any estimated deficit in any fund required to be made up in the following fiscal year;

(iv)

An estimate of the several amounts which the County Executive deems necessary for conducting the business of the county to be financed from and not to exceed estimated revenues for the following fiscal year;

(v)

A statement of the bonded and other indebtedness of the county government and its agencies, including the metropolitan district;

(vi)

A statement of the proposed contingency reserves, which shall not exceed 3% of the general fund and any other fund;

(vii)

A comparative statement of the receipts and expenditures for the last completed fiscal year, the estimated receipts and expenditures of the currently ending fiscal year, and the expenditures recommended by the County Executive for the following fiscal year for each program or project which shall be classified by agency, character and object; and

(viii)

Any other material that the County Executive may deem advisable or the County Council may require.

(2)

In accordance with the County Charter, the capital budget and capital program shall include:

(i)

The plan of proposed capital projects for the following fiscal year and for each of the next five fiscal years;

(ii)

The means of financing the capital projects;

(iii)

A description, by councilmanic district, of the proposed capital projects in each capital project classification, without designating proposed capital project appropriations as being shared among councilmanic districts; and

(iv)

A statement of the receipts anticipated during the following fiscal year from all borrowing and from all other sources for capital projects.

(3)

In accordance with the County Charter, the budget message shall include:

(i)

Supporting summary tables to explain the current expense budget and capital program;

(ii)

The county's proposed financial policies for the following fiscal year and the important features of the current expense budget;

(iii)

An explanation of any major changes in the county's financial policies, expenditures, appropriations or revenues from the fiscal year currently ending;

(iv)

An explanation of any changes made by the County Executive to the capital program recommendations made by the Planning Board; and

(v)

Such other material as the County Executive may deem desirable.

(4)

The budget books and other documents that support the current expense budget shall include:

(i)

An itemized statement of the expenditures for personal services, travel, contractual services, supplies and materials, equipment, rents and utilities, equipment maintenance, grants, subsidies and contributions, land, buildings and other improvements, equipment replacement and additional, interest payments, redemption payments, and other charges by object of expenditure in each program of each unit of government;

(ii)

A personnel detail that includes, for each classification title, the proposed salary grade, the number of authorized positions, the full time equivalency, the total amount proposed for salaries, and, for each authorized position, a position control number, the classification title and code, salary grade and status, the full time equivalency, and the annualized salary; and

(iii)

The funding source for each program of each unit of government.

(5)

The budget books and other documents that support the capital budget and capital program shall include:

(i)

All capital programs by classification, project number, and description;

(ii)

A summary of prior and proposed appropriations for each project and classification; and

(iii)

A summary of the sources of funding for each project and classification.

(e)

Supporting documents - Quarterly reports. Concurrently with the submission of the budget to the County Council and before the final day of July, October, and January of each year, the Director of Budget and Finance shall submit to the County Council a report that includes:

(1)

The information required under subsection (d)(4)(ii) of this section, including funding source;

(2)

Information on any position that has become vacant since the previous quarterly report and the date it became vacant; and

(3)

Information on any additional positions created since the previous quarterly report that have an impact on full time equivalency.

(f)

Meetings to be held . At least 30 days but no more than 90 days prior to the submission of the proposed budget to the County Council, the County Executive shall hold at least two public meetings in two separate geographic locations to hear testimony and receive input from the public on the budget.

(1988 Code, § 15-48) (Bill No. 20-03, 4-11-2003; Bill No. 72-03, § 7, 7-1-2004; Bill No. 12-16, § 1, 4-4-2016 ; Bill No. 10-18 , § 1, 4-2-2018)

Editor's note:
  Section 2 of Bill No. 10-18 provides that this Act shall apply to the proposed budget beginning in fiscal year 2020.