Santa Clara County Municipal Code Div. A7 Budgets

Footnotes:

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State Law reference— Budgets generally, Government Code § 29000 et seq.

The County Executive is to supervise and direct the preparation of and recommend the annual budget of the County to the Board of Supervisors and be responsible for its administration after adoption.

(Code 1954, § 3.1.3-1; Ord. No. NS-300.870, § 1, 2-4-14)

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 the County Budget Act set forth at Government Code section 29000 et seq., and the County Charter, shall be governed by the sections of this division which are general in their nature.

(Code 1954, § 3.1.3-2; Ord. No. NS-300.870, § 1, 2-4-14)

The County Executive may issue rules and regulations covering the procedures to be followed in compiling and administering the annual budget, subject to the provisions of general law, which rules and regulations may include provisions for quarterly allotments of appropriations.

(Code 1954, § 3.1.3-3; Ord. No. NS-300.86, § 1, 1-3-66)

Subject to the rules and regulations issued by the County Executive, the Office of Budget and Analysis shall present to the officer who is head of each office, department, agency, institution and district and to each board and commission, budget forms prepared by the Office of Budget and Analysis on which such officer, board or commission shall prepare estimates of expenditures for the next ensuing fiscal year.

(Code 1954, § 3.1.34; Ord. No. NS-300.86, § 1, 1-3-66; Ord. No. NS-300.645, § 32, 1-23-01)

The officer who is the head of each office, department, agency, institution and district, and each board and commission shall file with the County Executive on the forms furnished by the Office of Budget and Analysis, itemized estimates of expenditures required by such office, department, agency, institution, district, board or commission for the next ensuing fiscal year, together with an itemized estimate showing the probable revenue from sources other than taxation that will accrue to the office, department, agency, institution, district, board or commission, and such additional information thereon as may be required by the County Executive.

(Code 1954, § 3.1.3-5; Ord. No. NS-300.86, § 1, 1-3-66; Ord. No. NS-300.645, § 33, 1-23-01)

On or before the date required by the County Budget Act, the Board of Supervisors shall consider the recommended budget submitted by the County Executive and make any revisions, reductions or additions it deems advisable.

(Ord. No. NS-300.870, § 3, 2-4-14)

Editor's note— Section 2 of Ord. No. NS-300.870, adopted Feb. 4, 2014, deleted § A7-6, which pertained to publication of salary calendar, submission of recommendations for, adoption of salary ordinance, and derived from § 3.1.3-5.1 of the 1954 Code; and Ord. No. NS-300.134, adopted May 27, 2009. Sec. 3 of said ordinance enacted new provisions to read as herein set out.

On or before the date required by the County Budget Act, the Board of Supervisors shall publish a notice once in a newspaper of general circulation throughout the County, stating that:

(a) The proposed budget documents are available to members of the general public requesting them;

(b) On a date stated in this notice, 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 member of the general public may appear thereat and be heard regarding the increase, decrease or omission of any item of the budget or for the inclusion of additional items.

(Code 1954, § 3.1.3-9; Ord. No. NS-300.25, § 1, 12-16-57; Ord. No. NS-300.86, § 1, 1-3-66; Ord. No. NS-300.382, § 3, 6-5-84; Ord. No. NS-300.645, § 35, 1-23-01; Ord. No. NS-300.870, § 4, 2-4-14)

Editor's note— Sec. 4 of Ord. No. NS-300.870, adopted Feb. 4, 2014, allowed for the renumbering and amending of § A7-10 as A7-7.

After the conclusion of the hearing, and on or before the date required by the County Budget Act, and after making any revisions of, deductions from, or increases or additions to, the proposed budget it deems advisable during or after the public hearing, the Board shall by resolution adopt the budget as finally determined. 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.

(Ord. No. NS-300.382, § 6, 6-5-84; Ord. No. NS-300.870, § 5, 2-4-14)

Editor's note— Sec. 2 of Ord. No. NS-300.870, adopted Feb. 4, 2014, deleted § A7-8, which pertained to the Executive to examine estimates and tabulations, submit recommendations to Board of Supervisors. Sec. 5 of Ord. No. NS-300.870, allowed for the renumbering and amending of § A7-13 as A7-8. The history note attached to § A7-8 was original to § A7-13.

The Board of Supervisors shall, on or before the adoption of the final budget enact a salary ordinance for the fiscal year. Salary recommendations shall be submitted by the County Executive to the Board of Supervisors not less than two weeks prior to the date of enactment of the salary ordinance. On or before January 15 of each year, the Director of Personnel shall publish a salary calendar detailing the dates of salary recommendation publications and hearing schedules for departments and employee organizations.

(Ord. No. NS-300.870, § 6, 2-4-14)

Editor's note— Sec. 2 of Ord. No. 300.870, adopted Feb. 4, 2014, deleted § A7-9 which pertained to the Board examining estimates and tabulations, and recommendations of Executive; approval to constitute proposed budget, and derived from § 3.1.3-8 of the 1954 Code; Ord. No. NS-300.86, adopted Jan. 3, 1966; and Ord. No. 300.382, adopted June 5, 1984.

Cross reference— Compensation of personnel generally, § A25-660 et seq.

(a) A Cash Reserve Fund shall be established to ensure that the County has sufficient ongoing working capital and cash flow to meet its obligations, including, but not limited to, obligations of the County General Fund and the Santa Clara Valley Healthcare Enterprise Fund. The Director of Finance shall establish, maintain, and have custody of the Cash Reserve Fund.

(b) The target balance in the Cash Reserve Fund shall be an amount equal to 60 days (16.7%) of the combined total annual operating expenditures of the General Fund and the Santa Clara Valley Healthcare Enterprise Fund for the particular fiscal year, as projected by the Director of Finance in consultation with the Office of Budget and Analysis. Through the budget process, the Board of Supervisors intends to make appropriations for sufficient transfers to the Cash Reserve Fund so it will reach the target balance by July 1, 2056, and preferably sooner.

(c) The Cash Reserve Fund will be funded through annual transfers of monies into the Cash Reserve Fund. The annual amount of funding shall be determined during the annual budget approval process beginning with fiscal year 2011/2012. Effective June 30, 2012 and each June 30th thereafter, the Director of Finance shall transfer monies into the Cash Reserve Fund in an amount equal to the level of funding approved by the Board of Supervisors in the annual budget for that fiscal year.

(d) The Board of Supervisors may authorize or direct the Director of Finance to transfer monies from any lawful source to the Cash Reserve Fund.

(e) Monies deposited in the Cash Reserve Fund shall not be subject to annual budget appropriations and there shall be no appropriation or transfer of funds from the Cash Reserve Fund unless at least one of the following criteria is met:

(1) The Board of Supervisors determines that an appropriation and transfer of monies from the Cash Reserve Fund is necessary for purposes of meeting an emergency as defined by and in accordance with the requirements of Government Code § 29127; or

(2) An unforeseen and unavoidable financial contingency occurs and all of the following occur:

a. The Director of Finance certifies that no other funds are available to address the financial contingency, including, but not limited to, lawful transfers or loans from other County departments or funds;

b. The County Executive and the Director of Finance recommend that the Board of Supervisors approve a supplemental appropriation and transfer from the Cash Reserve Fund; and

c. The supplemental appropriation and transfer from the Cash Reserve Fund are approved by a four-fifths (⅘) vote of the Board of Supervisors.

(f) The Cash Reserve Fund shall be invested in the County Treasury Investment Pool.

(Ord. No. NS-300.837, § 1, 1-25-11; Ord. No. NS-300.870, § 7, 2-4-14; Ord. No. NS-300.1004, § 1, 2-24-26)

Editor's note— Sec. 7 of Ord. No. NS-300.870, adopted Feb. 4, 2014, allowed for the renumbering of § A7-14 as § A7-10.

(a) Funds shall be deposited each year into the CalPERS Employers Retiree Benefits Trust or "CERBT" in amounts sufficient to meet an annual required contribution or "ARC" by Fiscal Year 2018.

(b) The ARC is the total annual payment of principal and interest due on the County's outstanding retiree benefit debt necessary to fully fund the costs of retiree benefits within 30 years from July 1, 2017.

(c) The annual deposit amounts necessary to meet the ARC by Fiscal Year 2018, as well as each ARC thereafter, shall be determined by an actuarial analysis completed or otherwise obtained each year by the County.

(d) The annual allocation to the CERBT between Fiscal Years 2014 and 2017 shall be determined by an actuarial analysis completed or otherwise obtained each year by the County. The total minimum contribution for Fiscal 2014 shall be $119.9 million.

(e) Annual allocations to the CERBT are to be made from any County funds legally available for this purpose at any time prior to the end of that fiscal year.

(f) The provisions of this section are not intended to limit the budgetary discretion of the Board of Supervisors to allocate funds in amounts that either exceed or are less than the amounts described in subsections (a) through (e) above should the Board determine that it is in the best interests of the County to do so.

(Ord. No. NS-300.866, § 1, 9-10-13; Ord. No. NS-300.870, § 7, 2-4-14)

Editor's note— Sec. 7 of Ord. No. NS-300.870, adopted Feb. 4, 2014, allowed for the renumbering of § A7-15 as A7-11.