§ 706. Submission and contents of the county budget.

Not later than seventy-five days prior to the end of the fiscal year, the county executive shall submit to the county council a current expense budget, a capital budget and capital program and a budget message containing the elements set forth in this section.

(a)

Contents of the current expense budget. The proposed current expense budget shall contain not less than the following information:

(1)

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

(2)

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

(3)

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

(4)

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 ensuing fiscal year; (Bill No. 132, 1990, § 2) (Approved by voters Nov. 6, 1990; effective Dec. 7, 1990)

(5)

A statement of the bonded and other indebtedness of the county government and its agencies, including the Metropolitan District;

(6)

A statement of the proposed contingency reserves which shall not exceed three per centum of the general fund and of any other fund;

(7)

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 ensuing fiscal year for each program or project which shall be classified by agency, character and object; and

(8)

Any other material which the county executive may deem advisable or the county council may require.

(b)

Contents of the capital budget and capital program. The proposed capital budget and capital program shall be so arranged as to set forth clearly the plan of proposed capital projects to be undertaken in the ensuing fiscal year and in each of the next five fiscal years, and also the proposed means of financing the same. The capital budget shall include a statement of the receipts anticipated during the ensuing fiscal year from all borrowing and from other sources for capital projects.

(c)

Contents of the budget message. The budget message shall contain supporting summary tables and shall explain the proposed current expense budget and capital program both in fiscal terms and in terms of work to be done. It shall outline the proposed financial policies of the county for the ensuing fiscal year and describe the important features of the current expense budget. It shall indicate any major changes in financial policies and in expenditures, appropriations and revenues as compared with the fiscal year currently ending, and shall set forth the reasons for such changes. As to the capital program, the message shall include an explanation of changes made by the county executive in the program presented by the department of planning. The message shall also include such other material as the county executive may deem desirable.

(Bill No. 86, 1978, § 1) (Approved by voters Nov. 7, 1978; effective Dec. 8, 1978; Bill No. 13-18 , § 1; approved by the voters Nov. 6, 2018; effective Dec. 6, 2018)

  Annotation— An amendment to this section was petitioned to referendum and approved by the voters on Nov. 2, 1982; effective Dec. 3, 1982. The Court of Appeals of Maryland invalidated this amendment as well as art. V, div. V and amendments to §§ 709 and 715 in the case of Griffith v. Wakefield, 298 Md. 381, 470 A.2d 345 (1982). The Court held that the amendments were impermissible under Article 11-A, § 3 of State Constitution providing that the County Council has full power to enact local laws of the county, as the amendments provided for a complete and specifically detailed legislative scheme, and as such, was an attempt to circumvent local legislative body and enact local law.