Section 742-A - Budget procedures1.Budgetary planning meetings. During the 4th month before the end of the county's fiscal year, county commissioners shall meet with the county manager and county department heads to establish county budgetary needs for the ensuing year. County budget advisory committee members shall attend these meetings, which must be held in the county courthouse and must be open to the public. [2007, c. 663, §5(AMD).]
2.Draft budget. Ninety days prior to the beginning of the fiscal year, the county commissioners shall submit a draft budget to the budget advisory committee. [2007, c. 663, §5(AMD).]
3.Proposed budget. The budget advisory committee shall review the draft budget with the county commissioners at meetings during the 3rd month prior to the beginning of the fiscal year and shall prepare a proposed budget. The budget advisory committee may increase, decrease or alter the county commissioners' draft budget as long as: A. The budget advisory committee enters into its minutes an explanation for any suggested change in the estimated expenditures and revenues initially presented by the county commissioners; and [1995, c. 380, §6(NEW); 1995, c. 380, §10(AFF).]B. In the proposed budget, the total estimated revenue, together with the amount of county tax to be levied, at least equals the total estimated expenditures. [1995, c. 380, §6(NEW); 1995, c. 380, §10(AFF).] [2007, c. 663, §5(AMD).]
4.Public hearings. Public hearings on the proposed budget must be held by the budget advisory committee and county commissioners in each commissioner's district at least one month prior to the beginning of the fiscal year. Notice of these hearings must be given at least 10 days before the hearing in newspapers of general circulation within the county. Written notice and a copy of the proposed budget must be sent or delivered to the clerk of each municipality in the county in accordance with section 701, subsection 3. The municipal clerk shall notify the municipal officials of the receipt of the proposed budget and the date of the hearings. [2023, c. 87, §4(AMD).]
5.Adoption of final budget. After the public hearings are completed, the budget advisory committee may further increase, decrease or alter the proposed budget based on information obtained during the public hearing process. The proposed budget must be approved by a majority vote of the budget advisory committee at a duly called meeting not later than 15 days prior to the beginning of the fiscal year. The budget advisory committee shall send the approved budget to the county commissioners. The county commissioners may adopt the budget as submitted or after increasing, decreasing or altering the budget by a majority vote by December 31st. [2007, c. 663, §5(AMD).]
6.Effect of adoption. Once the budget is finalized as provided in subsection 5, it is final and not subject to further action by the county commissioners or the budget advisory committee. [1995, c. 380, §6(NEW); 1995, c. 380, §10(AFF).]
7.Interim budget. Until a budget is finally approved, the county must be operated on an interim budget, which may not exceed the previous year's budget. [1995, c. 380, §6(NEW); 1995, c. 380, §10(AFF).]
Amended by 2023SP1, c. 87,§ 4, eff. 10/25/2023.1995, c. 380, § 10 (AFF) . 1995, c. 380, § 6 (NEW) . 2007, c. 663, § 5 (AMD) .