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<br /> CHAPTER 10 <br /> BUDGET <br /> Sec. 10.01 Budget <br /> A. Each year the county board shall prepare a budget for the <br /> ensuing fiscal year. The budget shall provide a complete <br /> financial plan of all county funds and activities for the <br /> ensuing fiscal year, and be in the form tha t the county board <br /> considers desirable. The budget shall include a clear general <br /> summary of its contents; show, in detail , all estimated <br /> income, indicating the proposed property tax levy, and all <br /> proposed expenditures, including debt service, for the ensuing <br /> fiscal year; and be arranged so as to show comparable figures <br /> for the last fiscal year expenditures, the current fiscal year <br /> approved budge t , and the proposed budget for the next fiscal. <br /> It is to indicate in separate sections: <br /> l. Proposed expenditures for current operations, including <br /> debt service, during the ensuing fiscal year, detailed by <br /> offices, departments and agencies in terms of their <br /> respective work programs. <br /> 2. Proposed capital expenditures during the ensuing fiscal <br /> year, detailed by offices, departments and agencies when <br /> practicable, and the proposed method of financing each <br /> such capital expenditure. <br /> B. The county board may create a tort liability fund by carrying <br /> forward an unexpended liability appropriation balance from one <br /> fiscal year to the next. <br /> C. The total of proposed expenditures shall not exceed the total <br /> of estimated income. <br /> D. The county board must make the. proposed budget available to the <br /> public and hold a public hearing prior to adopting the budget. <br /> E. The annual budget shall be adopted by resolution of the county <br /> board. <br /> Sec. 10.02 Budget Process <br /> A. Notice and Hearing <br /> The county board shall adopt its budget and tax levy after <br /> such notice and hearing as required by law. <br /> B. Appropriations and Tax Levy <br /> Adoption of the budget by the county board constitutes <br /> appropriations of the amounts specified therein as expenditures <br /> from the funds indicated and constitutes a levy of the tax <br /> therein proposed. <br /> 21 <br />