Chapter 4.08 — BUDGET PROCEDURES

All officials, persons, officers, departments, services, institutions, districts, boards and commissions for whom or for which the board of supervisors is required to adopt an annual budget, as provided for in Sections 29000 et seq. of the Government Code, shall be governed by the following sections of this chapter which are general in their nature.

(Prior admin. code § 4-1.01)

Each year, the county administrator shall transmit to each official or person in charge of any budget unit budget forms prepared by the county administrator and the auditor-controller on which such official or person in charge of any budget unit shall prepare estimates of anticipated revenues and expenditures for the ensuing fiscal year.

(Prior admin. code § 4-1.02)

On or before the date specified by the county administrator, but no later than the date required by law, each official or person in charge of any budget unit shall file with the auditor-controller and county administrator on the forms furnished itemized estimates of:

A.

The probable revenues from sources other than property taxation that will become available to such department, office, service, institution or district during the fiscal year to which the budget is intended to apply;

B.

All expenditures required for the period and a brief explanatory statement of the requested increases over the budget of the current fiscal year;

C.

The increase in expenditures over the last completed fiscal year;

D.

Such additional information thereon as may be required by the auditor-controller or county administrator.

Supplemental requests for changes in the estimates of expenditures as originally submitted under the provisions of this section shall be submitted in writing to the auditor-controller, with a copy to the county administrator.

(Prior admin. code § 4-1.03)

At the time of filing of the said estimates of expenditures and revenues with the auditor-controller and county administrator, each official or person in charge of any budget unit shall also file with the county administrator a complete statement of justification, providing a formal and comprehensive explanation of the expenditure program and estimates, and including such detailed information as may be required by the county administration. A copy of the statement of justification shall also be filed with the auditor-controller.

(Prior admin. code § 4-1.04)

The county administrator, upon receipt of the budget estimates, shall immediately proceed to examine the same and to make such investigations and studies in regard thereto as he may deem necessary, and to hold conference with county officers and department heads on and to examine said budget estimates.

(Prior admin. code § 4-1.05)

After the conclusion of such departmental conferences and examinations, and on or before the date required by law, the county administrator shall present to the board of supervisors his recommendations with respect to the said budget estimates in the form of annual budget message. Such budget message shall be a complete and comprehensive report embodying an outline of the county's experience during the past year and its present financial status, including estimated revenues other than property taxes for the ensuing fiscal year, the county administrator's recommendations regarding the budget estimates for the ensuing fiscal year, and such other matters as may be pertinent or the board of supervisors may require. Any differences between the county administrator's recommendations and the estimates as submitted with which the official or person who submitted the estimates does not concur shall be clearly indicated in the recommendations and comments of the county administrator.

(Prior admin. code § 4-1.06)

On or before the date required by law, the board shall cause to be made such revisions, reductions or additions in the items shown in the county administrator's recommended budget as deemed advisable and, after such revisions, reductions or additions shall have been made therein, said board shall adopt a resolution approving the same and such recommendation with such revisions, reductions or additions shall constitute the county proposed budget for the next ensuing fiscal year.

(Prior admin. code § 4-1.07)

The proposed budget, as approved, shall be transmitted to the auditor-controller, and said auditorcontroller shall cause to be printed, or otherwise reproduced, a sufficient number of copies so that each taxpayer who desires may obtain one. The printing or other reproduction of the proposed budget shall be completed and the copies thereof delivered by said auditor-controller to the board of supervisors on or before the date required by law. A copy shall immediately be forwarded to the State Controller.

(Prior admin. code § 4-1.08)

On or before the date required by law, the board shall publish a notice once in a newspaper of general circulation throughout the county in conformance with the provisions of Section 29066 of the Government Code. The notice shall state that the proposed budget documents are available to taxpayers requesting them, the time and place the board will meet to conduct a public hearing, and the fact that any taxpayer may appear thereat and be heard.

(Prior admin. code § 4-1.09)

On or before the date required by law, but not less than ten days after the date that the proposed budget is available to taxpayers desiring a copy, the board shall meet at the time and place designated in the published notice for the purpose of conducting a public hearing on the proposed budget. At this time any taxpayer may appear and be heard regarding the increase, decrease or omission of any item in the proposed budget, or for the inclusion of additional items, and any officer, board or commission whose estimates are recommended for increase or reduction by the county administrator may appear and be heard with regard thereto.

(Prior admin. code § 4-1.10)

The hearing may be continued from day to day until concluded, but not to exceed a total of ten calendar days, and shall be concluded before the expiration of ten calendar days if there are no requests or applications on file with the board for further hearings.

(Prior admin. code § 4-1.11)

All proposals for the increase or the inclusion of additional items shall be submitted in writing to the clerk of the board before the close of the public hearing. Increases or additions shall not be made after the public hearing, unless the items were proposed in writing and filed with the board before the close of the public hearing.

(Prior admin. code § 4-1.12)

After the conclusion of the hearings, and not later than August 30th of each year, and after making any revisions of, deductions from, or increases or additions to the proposed budget it deems advisable during or after the public hearings, the board shall by resolution adopt the budget as finally determined. The resolution of adoption shall conform to the provisions of Section 29089 of the Government Code.

(Prior admin. code § 4-1.13)

After the adoption of the final budget by the board of supervisors, the county administrator shall examine, review and make recommendations in writing pertaining to all departmental requests for changes in the annual budget.

(Prior admin. code § 4-1.14)

The county administrator shall continuously review expenditures under all departmental budgets and recommend to the board of supervisors the addition or increase or decrease by cancellation or transfer of any items in the final budget adopted by the board of supervisors which the county administrator and the auditor-controller may deem advisable.

(Prior admin. code § 4-1.15)