Los Angeles County Municipal Code Ch. 4.12 Budget Procedure

The sections hereinafter in this chapter set forth shall be general in their nature and shall apply to and govern all officials, persons, offices, departments, services, institutions or districts for whom or for which the board of supervisors of the county of Los Angeles is required to adopt an annual budget as provided for in Chapter 1, Division 3, Title 3, of the Government Code.

(Ord. 5033 § 7, 1947: Ord. 4099 Art. 5 § 100, 1942.)

On or before the 15th day of January of each year, the chief executive officer or county auditor shall transmit to each officer, board, commission or person budget forms prepared by said chief executive officer or auditor on which each such officer, board, commission or person shall prepare his or its estimates of expenditures and revenues for the next ensuing fiscal year.

(Ord. 2013-0004 § 1, 2013: Ord. 11673 § 1 (part), 1978: Ord. 4099 Art. 5 § 101, 1942.)

As directed by the chief executive officer or the auditor, and on or before March 31st of each year, each such officer, board, commission or person who is (or which is) the administrative head of a separate department, service or district, shall file with the chief executive officer or county auditor, on such forms furnished by the chief executive officer or county auditor, itemized estimates of expenditures required by such department, service or district for the next ensuing fiscal year, together with an itemized estimate showing the probable revenue from sources other than taxation that will accrue to his or its department, office, service or district, and such additional information thereon as may be required by the chief executive officer or county auditor.

(Ord. 2013-0004 § 2, 2013: Ord. 93-0003 § 1, 1993: Ord. 11673 § 1 (part), 1978: Ord. 4099 Art. 5 § 102, 1942.)

The chief executive officer, upon receipt of such estimates, shall immediately proceed to examine the same and make such investigations and studies and to hold departmental hearings in regard thereto as he may deem necessary. Said departmental hearings and examinations shall be concluded by the chief executive officer and his decision arrived at on or before May 31st of each year.

(Ord. 2013-0004 § 3, 2013: Ord. 93-0003 § 2, 1993: Ord. 86-0010 § 1, 1986: Ord. 11673 § 1 (part), 1978: Ord. 5896 § 1 (part), 1952: Ord. 5680 § 1 (part), 1951: Ord. 4099 Art. 5 § 104, 1942.)

A.

On or before June 30th of each year, the chief executive officer shall file with the board of supervisors and with each member thereof a copy of his compilation of the budget estimates of expenditures and probable revenue from sources other than taxation for each such department, service or district for the next ensuing fiscal year, and his recommendations thereon.

B.

Any differences between the recommendations of the chief executive officer and the estimates as submitted shall be clearly indicated in the recommendations and comments of the chief executive officer.

(Ord. 2013-0004 § 4, 2013: Ord. 93-0003 § 3, 1993; Ord. 86-0010 § 2, 1986: Ord. 11673 § 3, 1978: Ord. 4099 Art. 5 § 105, 1942.)

As soon as practicable, the board of supervisors shall cause to be made such revisions, additions or changes in the chief executive officer's recommendations as are deemed necessary or advisable, and after such revisions, additions or changes shall have been made therein, and on or before June 30th of each year, the board shall adopt an order approving the same and such recommendations, together with such revisions, additions or changes, shall constitute the approved recommended budget for the next ensuing fiscal year. Any official or person whose estimates have been so revised by the board shall be given the opportunity to be heard thereon before the board during or prior to public hearings on the recommended budget as required by Section 14.12.100.

(Ord. 2013-0004 § 5, 2013: Ord. 93-0003 § 4, 1993: Ord. 86-0010 § 4, 1986: Ord. 11673 § 1 (part), 1978: Ord. 4099 Art. 5 § 107, 1942.)

The approved recommended budget shall be reproduced for distribution, as required by Section 29065 of the Government Code.

(Ord. 2013-0004 § 6, 2013: Ord. 86-0010 § 5. 1086: Ord. 11673 § 1 (part), 1978: Ord. 5033 § 9, 1947: Ord. 4099 Art. 5 § 108, 1942.)

The board of supervisors shall, on or before September 8th of each year, cause to be published once in a newspaper of general circulation throughout the county notice that the approved recommended budget has been prepared and will be available on and after the date of publication for distribution to any member of the public. Such notice shall conform in form and substance with the provisions of Section 29080 of the Government Code.

(Ord. 2013-0004 § 7, 2013: Ord. 93-0003 § 5, 1993: Ord. 11673 § 1 (part), 1978: Ord. 5033 § 10, 1947: Ord. 4099 Art. 5 § 109, 1942.)

A.

On or before September 8th of each year but not less than 10 days subsequent to the date that the approved recommended budget is available to any member of the public, the board of supervisors shall commence public hearing on such approved recommended budget, at which hearing any member of the public may appear and be heard for or against any part of the budget. Such hearing shall be continued from day to day until concluded, but not to exceed a total of 14 calendar days.

B.

The board of supervisors, on or before October 2nd of each year, shall finally determine and by resolution adopt the budget for the next ensuing fiscal year.

(Ord. 2013-0004 § 8, 2013: Ord. 93-0003 § 6, 1993: Ord. 82-0147 § 1, 1982; Ord. 11673 § 1 (part), 1978: Ord. 4099 Art. 5 § 110, 1942.)

On or before the first meeting of the board of supervisors in September of each year, or as otherwise provided through application of Section 29100 of the Government Code, the county auditor shall prepare and submit to the board of supervisors a form of resolution in which shall be set forth the amount of money necessary to meet the estimated expenditures for the next ensuing fiscal year, as finally determined, less the total of the estimated revenues from sources other than taxation, together with the tax rates necessary to raise the amount of such estimated expenditures. The board of supervisors shall adopt said resolution on or before the first meeting of the board in September of each year, or as otherwise provided by Section 29100 of the Government Code.

(Ord. 2013-0004 § 9, 2013: Ord. 11673 § 1 (part), 1978: Ord. 4099 Art. 5 § 111, 1942.)

A.

After the adoption of the final budget by the board of supervisors as provided for in this chapter, each request for transfer, addition to, cancellation of, or other change in any budget appropriations (except in cases of emergency) shall be submitted by each officer, board, commission or person at the head of any department, service or district to the county auditor. The auditor shall report on such request as to the availability of funds, or to such other facts as conditions may require, and shall transmit such request, together with his report thereon, to the chief executive officer.

B.

The chief executive officer, upon receipt of the report of the auditor, shall make a recommendation on such proposed transfer, addition to or cancellation of, or other change on any budget appropriation, and file the same, together with the report of the auditor, with the board of supervisors.

C.

The chief executive officer may approve transfers and revisions of appropriations among objects and sub-objects within a budget unit.

(Ord. 2013-0004 § 10, 2013: Ord. 83-0138 § 1, 1983; Ord. 11673 § 1 (part), 1978: Ord. 4099 Art. 5 § 112, 1942.)

Each department head, officer, board or commission hereinbefore specified in this chapter shall submit for approval to the chief executive officer with his or its budget request, a supporting detail of all capital outlay, and shall list items separately, showing the number and estimated cost of each. This equipment detail shall be subject to modification by the chief executive officer to conform to the respective appropriations as finally allowed by the board of supervisors. In case of emergency or unusual circumstances, which could not be anticipated at the time of approval, a modification of the equipment detail within the amount of the appropriation therefor may be made on the request of the department head, officer, board or commission and the approval of the chief executive officer.

(Ord. 2013-0004 § 12, 2013: Ord. 5896 § 1 (part), 1952: Ord. 5680 § 1 (part), 1951: Ord. 4099 Art. 5 § 114, 1942.)

At the close of each fiscal year, the auditor shall carry forward encumbrances, and disbursements applicable to such encumbrances shall be accounted as expenditures of the year in which payment is made. Encumbered funds which were carried forward and not required to liquidate such encumbrances shall automatically revert to appropriation for contingencies.

(Ord. 2013-0004 § 13, 2013: Ord. 11673 § 1 (part), 1978: Ord. 6954 § 1, 1956: Ord. 4099 Art. 5 § 115, 1942.)

Wherever in Ordinance 4099 or any other ordinance, order or resolution, a reference is made to the salary fund, it shall be deemed to be a reference to the county general fund.

(Ord. 7350 § 1, 1958: Ord. 4099 Art. 5 § 116, 1942.)