2112                              MUNICIPAL CHARTERS

Article 3. Finance

Section 301. Fiscal Year

The fiscal year of the County shall commence on July 1 of each year
and end on June 30 in the following year, unless otherwise prescribed
by state law.

Section 302. Six-Year Programs for Public Services, Capital Improve-
ments and Fiscal Policy

The County Executive shall submit to the Council, not later than
February 15 of each year, comprehensive six-year programs for public
services, capital improvements and fiscal policy which shall require a vote
of at least four Council members for approval or modification. Final
Council approval of the six-year programs shall occur at or about the date
of budget approval.

The public services program shall include a statement of program
objectives and recommend levels of public service by the County govern-
ment, and shall provide an estimate of costs, a statement of revenue
sources, and an estimate of the impact of the program on County rev-
enues and the capital budget.

The capital improvements program shall include a statement of the
objectives of capital programs and the relationship of capital programs
to the County's long-range development plans; shall recommend capital
projects and a construction schedule; and shall provide an estimate of
costs, a statement of anticipated revenue sources, and an estimate of the
impact of the program on County revenues and the operating budget.
The capital improvements program shall, to the extent authorized by law,
include all capital projects and programs of all agencies for which the
County sets tax rates or approves budgets or programs.

The fiscal program shall show projections of revenues and expen-
ditures for all functions, recommend revenue and expenditure policies for
the program period and analyze the impact of tax and expenditure pat-
terns on public programs and the economy of the County.

The County Executive shall provide such other information relating
to these programs as may be prescribed by law.

Section 303. Operating and Capital Budget

The County Executive shall submit to the Council, not later than
February 15 of each year, a proposed operating and capital budget includ-
ing recommended expenditures and revenue sources for the ensuing fiscal
year and any other information in such form and detail as the County
Executive shall determine and as may be prescribed by law. This budget
shall be consistent with the six-year programs. A summary shall be sub-
mitted with the budget containing an analysis of the fiscal implications
for the County of all available budgets of any agencies for which the
Council sets tax rates, makes levies, approves programs or budgets.

Section 304. Budget Hearing

The Council shall hold public hearings on the proposed budget and
the six-year programs required by this Charter, commencing not earlier
than twenty-one days following their receipt.

Section 305. Approval of the Budget; Tax Levies

The Council may add to, delete from, increase or decrease any ap-
propriation item in t