San Mateo County Municipal Code Ch. 2.80 Fiscal Procedure

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

(Ord. 4324, 08/15/06)

The County Manager shall examine the budget requests and shall review same with the offices submitting them and make such investigations and studies with regard thereto as he may deem necessary. After concluding his examination and review, the County Manager shall submit to the Board of Supervisors, in printed form, his budget recommendations for the ensuing fiscal year. Upon receipt of said recommendations the Board, by formal action, shall approve the recommendations, whereupon they shall constitute the proposed budget for the ensuing fiscal year. Said recommendations shall be submitted to, and the proposed budget approved by, the Board of Supervisors no later than the date specified in the Government Code.

(Ord. 4324, 08/15/06)

On or before the date specified in the Government Code, the Board shall publish a notice once in a newspaper of general circulation throughout the County, stating that:

(a) The proposed budget documents are available to taxpayers requesting them;

(b) On a date stated in the notice, not less than ten (10) days after the budget documents are available, and at a time and place also stated in the notice, the Board will meet for the purpose of conducting a public hearing on the proposed budget preparatory to making a final determination thereon; and

(c) Any taxpayer may appear thereat and be heard regarding increase, decrease or omission of any item of the budget or for the inclusion of additional items.

(Ord. 4324, 08/15/06)

On or before the date specified in the Government Code, the Board shall meet at the time and place designated in the published notice to commence the public hearing on the proposed budget, at which hearing 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. The hearing may be continued from day to day until concluded, but not to exceed a total of ten (10) calendar days, and shall be concluded before the expiration of ten (10) calendar days if there are no requests or applications on file with the Board for further hearings.

At the time the budget requests for a given budget unit are under consideration, officers or persons who submitted such requests may be called concerning them, in accordance with the provisions of section 29082 of the Government Code.

No later than the 30th day of August of each year the Board shall, by resolution, adopt the budget as finally determined for the next ensuing fiscal year, and shall approve appropriations accordingly.

(Ord. 4324, 08/15/06)

Monies collected by each officer of the County or Judicial District will be paid to the Controller and the filing of cash statements as required by section 24353 of the Government Code, and the taking and subscribing of the affidavit required by either section 24354 or 24355 of the Government Code shall be made on the basis of a four (4) week period as directed by the Controller. Whenever a monthly report is required to be filed with the Controller, it shall, after July 1, 1975, if directed by the Controller, be filed on a basis of four (4) week periods.

(Ord. 4324, 08/15/06)

There is hereby created a fund to be known as the "County of San Mateo One-Time Expense Fund" to be used for the purposes specified herein. All revenues from sources designated to the fund of the County and any unencumbered surplus from other sources transferred to such fund shall be subject to the restrictions on appropriation and expenditures as provided in this code.

(Ord. No. 04821, § 2, 12-3-2019)

Editor's note— Ord. No. 04821, § 2, passed December 3, 2019, amended § 2.80.060 in its entirety to read as herein set out. Former § 2.80.060, pertained to establishment of Accumulative Capital Outlay Fund, and derived from Ord. 4324, 8-15-06.

Until otherwise provided by ordinance, all monies budgeted to be expended from the fund (whether budgeted for current expenditures or as reserves) shall be budgeted for the following purposes only, including expenses incidental thereto:

(a) Up to an aggregate of twenty-five million dollars ($25,000,000) available for (1) the acquisition, construction, installation, completion, and/or extension of County facilities, structures or equipment, and for the acquisition of lands or rights-of-way necessary or convenient for the foregoing purposes; and (2) advances, temporary transfers, or lease-financing arrangements with other public agencies for the acquisition, construction, installation, completion, and/or extension of such agency's facilities, structures or equipment, and for the acquisition of lands or rights-of-way necessary or convenient for the foregoing purposes;

(b) For the provision of funding for Board-approved employee housing programs; and

(c) For the payment by the County of its pension or OPEB liabilities.

Nothing contained herein shall prevent the Board of Supervisors from exercising its authority to cancel any appropriation in whole or in part that is not needed and transfer the amount canceled to the appropriation for contingencies of the fund from which the appropriation was originally made if there is one, or to any appropriation for contingencies account, or fund, to which the amount canceled may properly be transferred. If there is not appropriation for contingencies in the respective fund, the Board may establish one.

(Ord. No. 04821, § 2, 12-3-2019)

Editor's note— Ord. No. 04821, § 2, passed December 3, 2019, amended § 2.80.070 in its entirety to read as herein set out. Former § 2.80.070, pertained to purpose of Accumulative Capital Outlay Fund, and derived from Ord. 4324, 8-15-06.

Proposed expenditures may be budgeted in any year, or added to the budget in any year by amendment to the budget, as specific appropriations for such current year and when so budgeted shall be shown in the budget in the same manner as other similar expenditures.

(Ord. No. 04821, § 2, 12-3-2019)

Editor's note— Ord. No. 04821, § 2, passed December 3, 2019, amended § 2.80.080 in its entirety to read as herein set out. Former § 2.80.080, pertained to budget for capital outlay, and derived from Ord. 4324, 8-15-06.

Proposed future expenditures may be budgeted in any year as a reserve, or reserves, or a provision for replacement of fixed assets or additions and betterments, if applicable, and when so budgeted shall be identified as to purpose. Any proposed future expenditures so budgeted shall not be expended before expenditure is shown as specific appropriations, in the current year's budget by amendment to the budget or in a succeeding budget by passage thereof.

(Ord. No. 04821, § 2, 12-3-2019)

Editor's note— Ord. No. 04821, § 2, passed December 3, 2019, amended § 2.80.090 in its entirety to read as herein set out. Former § 2.80.090, pertained to expenditures budgeted, and derived from Ord. 4324, 8-15-06.

Any surplus collections, whether from overrealization of current taxes or from redemptions or tax sales specifically designated for the County One-Time Expense Fund, or otherwise, and miscellaneous revenues, shall be carried forward as surplus in the County One-Time Expense Fund and may thereupon be budgeted for any purpose authorized by this chapter at the time such budget is adopted or may be added to the current year budget by amendment thereto.

(Ord. No. 04821, § 2, 12-3-2019)

Editor's note— Ord. No. 04821, § 2, passed December 3, 2019, amended § 2.80.100 in its entirety to read as herein set out. Former § 2.80.100, pertained to surplus in Accumulative Capital Outlay Fund, and derived from Ord. 4324, 8-15-06.

The Board of Supervisors may transfer to the County One-Time Expense Fund any unencumbered surplus funds remaining on hand in the County at the end of any fiscal year, provided any funds so transferred shall have been or thereupon shall be budgeted, for any one (1) or more of the purposes authorized by this chapter, at the time such budget for the fiscal year which such transfer becomes effective was or is adopted and, if allocated to more than one (1) purpose, in proportions or amounts fixed by the Board.

(Ord. No. 04821, § 2, 12-3-2019)

Editor's note— Ord. No. 04821, § 2, passed December 3, 2019, amended § 2.80.110 in its entirety to read as herein set out. Former § 2.80.110, pertained to transfers to Accumulative Capital Outlay Fund, and derived from Ord. 4324, 8-15-06.