3228

COUNTY LOCAL LAWS

BUDGET AND FINANCE

SECTION 801. OFFICE OF FINANCE. THERE SHALL BE
AN OFFICE OF FINANCE HEADED BY A DIRECTOR OF FINANCE.
THE DIRECTOR OF FINANCE SHALL BE RESPONSIBLE TO THE
COUNTY EXECUTIVE FOP THE ADMINISTRATION OF THE FISCAL
POLICIES AND PROCEDURES ESTABLISHED BY THIS CHARTER OR
BY LAW.

SECTION 802. OFFICE OF BUDGET AND PROGRAMMING.
THERE SHALL BE AN OFFICE OF BUDGET AND PROGRAMMING
HEADED BY A DIRECTOR OF THE BUDGET. THE DIRECTOR OF
THE BUDGET SHALL BE RESPONSIBLE TO THE COUNTY
EXECUTIVE FOR ASSISTING IN THE PREPARATION OF THE
ANNUAL CURRENT EXPENSE AND CAPITAL BUDGETS OF THE
COUNTY AND ADVISING UPON ANY REQUEST FOR COUNTY FUNDS
AND UPON REVENUE NEEDS. HE SHALL REVIEW AND RECOMMEND
UPON ALLOTMENT REQUESTS. HE SHALL STUDY BUDGET
EXECUTION AND THE EFFICIENCY OF ORGANIZATION, METHODS,
AND PROCEDURES AND PREPARE REPORTS THEREON. HE SHALL
STUDY AND REPORT UPON MASTER PLANS, CAPITAL
IMPROVEMENT PROGRAMS, AND ANY PLANNING AND ZONING
MATTERS WHICH MAY BE REFERRED TO THE EXECUTIVE BRANCH.
HE SHALL COORDINATE INTERGOVERNMENTAL RELATIONSHIPS ON
BEHALF OF THE COUNTY. HE SHALL HAVE SUCH OTHER DUTIES
AND RESPONSIBILITIES AS MAY BE REQUIRED BY LAW.

SECTION 803. FISCAL YEAR AND TAX YEAR. THE
FISCAL OR BUDGET YEAR AND THE TAX YEAR OF THE COUNTY
SHALL BEGIN ON THE FIRST DAY OF JULY AND SHALL END ON
THE THIRTIETH DAY OF JUNE OF THE SUCCEEDING YEAR.

SECTION 804. DEFINITION OF TERMS USED IN THIS
ARTICLE.

(A)    THE TERM "COUNTY GOVERNMENT" SHALL INCLUDE
ALL AGENCIES AND THEIR OFFICERS, AGENTS, AND EMPLOYEES
WHO RECEIVE OR DISBURSE COUNTY FUNDS.

(B)    THE TERM "COUNTY FUNDS" SHALL MEAN ANY
MONIES RECEIVED BY THE COUNTY OR APPROPRIATED OR
APPROVED BY THE COUNCIL OR TO WHICH THE COUNTY MAY AT
ANY TIME HAVE LEGAL OR EQUITABLE TITLE.

(C)    THE TERM "CAPITAL PROJECT" SHALL MEAN: (1)
ANY PHYSICAL PUBLIC BETTERMENT OR IMPROVEMENT AND ANY
PRELIMINARY STUDIES AND SURVEYS RELATIVE THERETO; (2)
THE ACQUISITION OF PROPERTY OF A PERMANENT NATURE FOR
PUBLIC USE; AND (3) THE PURCHASE OF EQUIPMENT FOR ANY