§ 14980. Fiscal year and preparation of proposed annual budget.

319 words·~1 min read·/pa/title-16/chapter-149/14980

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(a)Fiscal year.-- The fiscal year of each county shall begin on January 1 and end on December 31 of each year.

(b)Preparation of proposed budget.-- At least 90 days prior to adopting the budget, the county commissioners shall begin the preparation of the proposed budget for the succeeding fiscal year. The budget may be prepared based upon information collected and transmitted by the controller as provided under subsection

(c)or by the county commissioners, a finance department or a designated person employed and qualified by the county commissioners.

(c)Budget information.-- At the request of the county commissioners, but in no case less than 60 days prior to adoption of the budget by the commissioners, the controller shall prepare and transmit to the commissioners:

(1)A comparative statement of revenues for the current and immediately preceding fiscal year and a comparative statement of expenditures, including interest due and to become due on the lawful interest-bearing debts of the county for the same years. In counties in which the controller is a participant in the development of the budget, the controller shall also include balances projected for the close of the current fiscal year.

(2)The amounts of the appropriation requests, submitted to the controller or to the county commissioners and supplied by the county commissioners to the controller, from the county offices and agencies, including estimates of expenditures contemplated by the county commissioners as forwarded by the county commissioners to the controller.

(d)Form.-- The information requested by the county commissioners under subsection

(b)or

(c)shall be in the form requested by the commissioners or on forms furnished by the Department of Community and Economic Development under this subchapter. With this information as a guide, the county commissioners shall, within a reasonable time, begin the preparation of a proposed budget for the succeeding fiscal year.

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