§ 355 — Contents of tentative budget

§ 355. Contents of tentative budget. 1. The tentative budget as\nsubmitted to the board of supervisors shall contain the following:\n (a) A statement of the several amounts recommended as necessary to be\nappropriated for conducting the business of the county and for other\npurposes contemplated by this chapter and otherwise by law for the\nensuing fiscal year. Such statement shall be classified by funds and\nadministrative units which shall be subdivided according to units of\norganization and shall itemize the character and object of expenditure.\n (b) A statement of the several amounts recommended to be appropriated\nfor authorized agencies.\n (c) A statement of the amount required for payment of interest on and\namortization of or redemption of indebtedness of the county during the\nensuing fiscal year.\n (d) A statement of the amount recommended as necessary to be\nappropriated for the payment of judgments against the county payable\nduring the ensuing fiscal year.\n (e) A statement of the amounts needed to provide for uncollectible and\nuncollected real property taxes.\n (f) A statement of the estimated amount of revenues to be received by\nthe county during the ensuing fiscal year, other than the proceeds of\nthe tax on real estate levied for such fiscal year. Such statement shall\nbe classified to show receipts by funds, administrative units and\nsources of revenue.\n (g) A statement of the fund balance for each fund estimated to be on\nhand at the close of the current fiscal year, together with a breakdown\nof such fund balance estimated for encumbrances, amounts appropriated\nfor the ensuing fiscal year's budget, amounts reserved for stated\npurposes pursuant to law, including reserve funds established pursuant\nto the general municipal law, and the remaining estimated unappropriated\nunreserved fund balance for each fund, provided that the remaining\nestimated unappropriated unreserved fund balance for each fund shall not\nexceed a reasonable amount, consistent with prudent budgeting practices,\nnecessary to ensure the orderly operation of county government and the\ncontinued provision of services, taking into account factors including,\nbut not limited to, the size of the fund, cash flows, the certainty with\nwhich the amounts of revenues and expenditures can be estimated, and the\ncounty's experience in prior fiscal years.\n (h) A statement of the amount of any sinking fund which is available\nand which is required to be applied to the payment of the principal of\nand interest on any indebtedness of the county falling due during the\nensuing fiscal year.\n (i) A statement for each reserve fund established pursuant to article\ntwo of the general municipal law, showing the amount therein, the\npurpose for which established and the amounts, if any, recommended to be\nspent therefrom during the ensuing fiscal year to meet appropriations\nfor such fiscal year. A requirement of law that an expenditure from any\nsuch reserve fund be subject to a permissive or mandatory referendum\nshall not prevent the inclusion of a recommendation for such expenditure\nin the tentative budget.\n 2. The tentative budget shall not include moneys received or estimated\nto be received by the county and held by it as agent or trustee for\npayment to the state or to any political subdivision, provided, however,\nthat such moneys shall be included in the tentative budget if they are\nto be raised by tax levied by the board of supervisors.\n 3. The tentative budget shall be subdivided into the following:\n (a) A schedule of recommended appropriations, containing the\nstatements required by paragraphs (a) to (e), inclusive, of subdivision\none of this section, so arranged as to show in parallel columns the\nfollowing comparative information: (1) expenditures for the last\ncompleted fiscal year; (2) appropriations for the current fiscal year,\nreflecting supplemental appropriations to a date not more than\nforty-five days prior to the filing of the tentative budget with the\nclerk of the board of supervisors; (3) the amounts requested to be\nappropriated by administrative units and authorized agencies for the\nensuing fiscal year; and (4) the budget officer's recommended\nappropriations for the ensuing fiscal year.\n (b) A schedule of estimated revenues other than real estate taxes to\nbe levied, containing the statements required by paragraph (f) of\nsubdivision one of this section, so arranged as to show in parallel\ncolumns the following comparative information: (1) revenues for the\nlast completed fiscal year; (2) estimated revenues for the current\nfiscal year as modified to a date not more than forty-five days prior to\nthe filing of the tentative budget with the clerk of the board of\nsupervisors; and (3) the budget officer's estimate of revenues for the\nensuing fiscal year.\n (c) A schedule of estimated fund balances and the amounts thereof to\nbe appropriated in the ensuing fiscal year's budget.\n (d) A schedule of reserve funds containing the statements required by\nparagraph (i) of subdivision one of this section.\n (e) An exhibit showing the computation of the amount or amounts to be\nlevied on real estate.\n 4. A supplemental statement shall be included at the end of the\ntentative budget which shall set forth the indebtedness of the county\nevidenced by bonds and notes, including indebtedness authorized and\nunissued, as of a date not more than forty-five days prior to the filing\nof the tentative budget with the clerk of the board of supervisors.\n 5. The tentative budget shall include any other matter which the board\nof supervisors by resolution or by action taken pursuant to section\nthree hundred seventy-six may require or which the budget officer deems\nadvisable.\n