Yolo County Municipal Code Ch. 1 Budget

(a) On or before the fifteenth day of each calendar month, the County Auditor-Controller shall submit a report on expenditures in the prior month by department budget classification to the County Administrative Officer, and, within the same time limitation, the appropriate budget expenditure reports for each department shall be made available to each department of the County.

(b) The consolidated expenditure reports to the County Administrative Officer and the individual reports to the respective County departments shall set forth the following information as a minimum:

(1) The description of the account;

(2) The account number;

(3) The total amount of the budget for such account;

(4) The total encumbrances to date;

(5) The total expenditures to date; and

(6) The unencumbered balance for each account. (§ 1, Ord. 451, as amended by § 1, Ord. 793, eff. February 9, 1978)

(a) On or before the fifteenth day of each calendar month, the County Auditor-Controller shall submit a report of revenues received in the immediate prior month to the County Administrative Officer and, within the same time limitation, the appropriate revenue reports for each department shall be made available to each department in the County.

(b) The monthly revenue report shall indicate revenue by budget revenue classification and shall set forth the following information as a minimum:

(1) The estimated amount of revenue anticipated to be collected during the current budget year for each account; and

(2) The total revenue received to the end of the preceding month during the fiscal year. (§ 2, Ord. 451, as amended by § 2, Ord. 793, eff. February 9, 1978)

(a) Budget procedures: Extent. All County officials and districts for whom or for which the Board is required to adopt and annual budget, as provided for in Sections 29000 et seq. of the Government Code of the State, shall be governed by the provisions of this section.

(b) Budget forms: Transmission.

(1) On or before the first day of January of each year, the County Administrative Officer shall transmit to each official in charge of any budget unit budget forms prepared by the County Administrative Officer on which such official shall prepare estimates of the anticipated revenues and expenditures for the next ensuing fiscal year.

(2) On or before the first day of April of each year, the County Auditor-Controller shall transmit to each district in charge of any budget unit budget forms prepared by the County Auditor-Controller on which such district shall prepare estimates of the anticipated revenues and expenditures for the next ensuing fiscal year.

(c) Budget forms: Submission.

(1) On or before the first day of March of each year, each official in charge of any budget unit shall file with the County Administrative Officer, on the forms furnished, itemized estimates of:

(i) Revenues and appropriations, with an explanatory statement of the requested changes from the budget of the current fiscal year; and

(ii) Such additional information thereon as may be required by the County Administrative Officer or County Auditor-Controller.

(2) On the dates requested by the County Auditor-Controller, each district official in charge of any district budget shall file with the County Auditor-Controller on the forms furnished itemized estimates of:

(i) Revenues and appropriations, with an explanatory statement of the requested changes from the budget of the current fiscal year; and

(ii) Such additional information thereon as may be required by the County Auditor-Controller.

(d) Supplemental requests. Changes in the estimates of expenditures as originally submitted under the provisions of this section shall be submitted in writing to the County Administrative Officer, with a copy to the County Auditor-Controller.

(e) Filing of statements of justification with the County Administrative Officer. At the time of filing such estimates of appropriations and revenues with the County Administrative Officer, each official or person in charge of any budget unit shall also file with the County Administrative Officer 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 Administrative Officer.

(f) Investigations and conferences by the County Administrative Officer. The County Administrative Officer, upon the 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 conferences with the County officers and department heads to examine such budget estimates, which conferences and examinations shall be concluded on or before the first day of May of each year.

(g) Submission of the budget message of the County Administrative Officer to the Board. After the conclusion of such departmental conferences and examinations, and on or before the second Tuesday of May of each year, the County Administrative Officer shall present to the

Board his recommendations with respect to the budget estimates in the form of an 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 recommendations of the County Administrative Officer regarding the budget estimates for the ensuing fiscal year, and such other matters as may be pertinent or the Board may require. Any differences between the recommendations of the County Administrative Officer 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 Administrative Officer.

(h) Proposed budget hearings. As soon as practicable after the conclusion of such budget hearings as hereinbefore set forth, the Board shall cause to be made such revisions, reductions, or additions in the items shown in the recommendations of the County Administrative Officer as deemed advisable and, after such revisions, reductions, or additions shall have been made therein, the Board shall adopt a resolution approving the same, and such tabulation with such revisions, reductions, or additions shall constitute the County proposed budget for the next ensuing fiscal year.

(i) Printing of proposed budget. The proposed budget, as approved, shall be transmitted to the County Administrative Officer, and the County Administrative Officer 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 the County Administrative Officer to the Board on or before the tenth day of June of each year. A copy shall immediately be forwarded to the State Controller.

(j) Notices of distribution of proposed budget. On or before June 10 of each year, the Clerk of 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 of the State. 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.

(k) Budget hearings. On or before June 20 of each year, but not less than ten (10) days after the date the proposed budget is available to the 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 such 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 which shall be submitted in writing to the Clerk of the Board before the close of the public hearing.

(l) Departmental hearings by the Board. The Board shall proceed to examine the proposed budget and the recommendations of the County Administrative Officer thereon and to permit any officer, board, or commission whose estimates are recommended for increase or reduction by the County Administrative Officer to have a hearing thereon.

(m) Duration of hearings. 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.

(n) Adoption of budget. After the conclusion of the hearings, and not later than June 30 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 of the State.

(o) Changes after adoption: Duty of County Administrative Officer. After the adoption of the final budget by the Board, the County Administrative Officer shall examine, review, and make recommendations in writing pertaining to all departmental requests for changes in the annual budget.

(p) Continuous reviews and recommendations. The County Administrative Officer shall continuously review expenditures under all departmental budgets and recommend to the Board the addition or increase or decrease by cancellation or transfer of any item in the final budget adopted by the Board which the County Administrative Officer and the County Auditor-Controller may deem advisable. (§ 3, Ord. 793, eff. February 9, 1978)

(a) The Board declares its intent to monitor and, pursuant to Section 29090 of the Government Code of the State, to provide for the administrative control of appropriations for extra help and overtime so that expenditures therefor by County officials and persons do not exceed the amounts appropriated. Any budget adopted by the Board for the County shall be subject to the administrative controls set forth in this section.

(b) The County Administrative Officer is authorized and directed to monitor expenditures from appropriations for extra help and overtime allowed by the County budget or as thereafter revised by addition, cancellation, or transfer and to review and deny such expenditures where County officials or persons are in danger of exceeding their authorized appropriations. The County Administrative Officer is hereby authorized to establish procedures for the administrative controls imposed by this section.

(c) All County officials and persons shall be limited in the making of expenditures or the incurring of liabilities to the amount of the appropriations for extra help and overtime allowed by the budget or as thereafter revised by addition, cancellation, or transfer and granted prior approval under the administrative controls provided for in this section. No County official or person shall authorize expenditures or incur liabilities for extra help or overtime in excess of the appropriations therefor or in excess of the approvals granted under the administrative controls provided for in this section. (§ 1, Ord. 1014, eff. August 15, 1985)

(a) The Yolo County Board of Supervisors shall adopt a policy on fund balances and financial reserves, as recommended by the Chief Financial Officer and the County Administrator. The policy shall be in accordance with accounting and financial reporting standards as promulgated by the Governmental Accounting Standards Board and best practices as defined by the Government Finance Officers Association for purposes relating to the classification and use of fund balances and financial reserves to support the strategic goal of financial sustainability in county government.

(b) The policy on fund balances and financial reserves shall establish a general reserve, the purpose of which is to protect the County's essential services from the potential impacts of unanticipated events and circumstances not occurring during the normal course of operations, for example:

i. Severe economic downturn such as when the National Bureau of Economic Research declares a recession;

ii. Severe funding reductions from funding agencies necessitating significant decreases in essential health and safety services even after other mitigating options have been implemented;

iii. Severe state budget impact necessitating significant decreases in essential health and safety services even after other mitigating options have been implemented;

iv. Disasters resulting in a declared state of emergency by either or both the Governor and the President requiring significant expenditure of local resources.

(c) The target balance in the reserve shall be set at ten percent of the average total expenditures reported by the General Fund and the Public Safety Fund in the County annual financial report of the preceding three fiscal years. A ten percent reserve is considered a prudent amount that could fund essential health and safely services for approximately two months. The County Chief Financial Officer shall calculate the annual required contribution and provide this information to the County Administrator during the annual budget development.

(d) Drawdown on the General Reserve shall only be authorized by the Board of Supervisors in a four-fifth vote resolution or during the adoption of the annual budget. The General Reserve shall be funded and replenished according to a plan recommended by the County Chief Financial Officer and the County Administrator and adopted by the Board of Supervisors.

(§ 2, Ord. 1503, eff. November 8, 2018)