The County Executive submits an operating budget each
year, which, after the public hearing, is adopted by the County
Expenditures during the fiscal year may only
be made pursuant to appropriations from the General Fund and
other special purpose funds established by the County.
However, during the fiscal year, the County Legislature, on
the recommendation of the County Executive, may, by resolution,
make additional appropriations from any unencumbered balances
in appropriations, contingency funds or unanticipated revenues,
and to a limited extent by the issuance of budget notes.
Budget Monitoring and Fiscal Controls
The Division of Management and Budget has identified approximately
30 major expenditure and revenue accounts that are critical
to maintaining a balanced budget. Budget analysts regularly
meet with fiscal officers in line departments to collect data
on expenditures, revenues, performance measures and caseload
trends, and to discuss potential budgetary issues in upcoming
months. The indicators in the data base are updated at least
monthly based on both the information submitted and discussions
at these meetings. The data that has been collected is used
to produce a number of reports projecting short and long-term
budget performance. These reports include:
Quarterly reports on key expenditure and revenue accounts
are produced and these reports are the most important component
of budget monitoring activities.
Five Year Budget Projection:
This document is intended to be an early warning system for
budget officials. It is driven from the database of key indicators.
This document allows officials to formulate plans to address
major budget issues confronting the County on a timely basis.
Ensuing Year Departmental Budgets:
These forecasts are used to project incremental growth of
departmental budget accounts during the budget request process.
Requests for funds beyond what is projected must be fully
documented and justified.
The 30 revenue and expenditure indicators serve as an important
database for many special reports on key issues facing the