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COUNTY LOCAL LAWS

FISCAL YEAR NEXT SUCCEEDING THAT IN WHICH THE
EMERGENCY APPROPRIATION WAS MADE. THE TOTAL OF
EMERGENCY APPROPRIATIONS IS ANY FISCAL YEAR SHALL NOT
EXCEED FIVE PER CENTUM OF ALL APPROPRIATIONS MADE IN
THE BUDGET FOR SUCH YEAR.

SECTION 821. LAPSED APPROPRIATIONS. UNLESS
OTHERWISE PROVIDED BY LAW, ALL UNEXPENDED AND
UNENCUMBERED APPROPRIATIONS IN THE CURRENT EXPENSE
BUDGET REMAINING AT THE END OF THE FISCAL YEAR SHALL
LAPSE INTO THE COUNTY TREASURY. NO APPROPRIATION FOR
A CAPITAL PROJECT IN THE CAPITAL BUDGET SHALL LAPSE
UNTIL THE PURPOSE FOR WHICH TEE APPROPRIATION WAS MADE
SHALL HAVE BEEN ACCOMPLISHED OR ABANDONED; PROVIDED
THAT ANY CAPITAL PROJECT SHALL STAND ABANDONED IF
THREE FISCAL YEARS ELAPSE WITHOUT ANY EXPENDITURE FROM
OR ENCUMBRANCE OF THE APPROPRIATION MADE THEREFOR.
THE BALANCES REMAINING TO THE CREDIT OF THE COMPLETED
OR ABANDONED CAPITAL PROJECTS SHALL BE AVAILABLE FOR
APPROPRIATION IN SUBSEQUENT CAPITAL BUDGETS.

SECTION 822. WORK PROGRAMS AND ALLOTMENTS.
AFTER THE ADOPTION OF THE BUDGET AND BEFORE THE
BEGINNING OF EACH FISCAL YEAR, THE HEAD OF EACH AGENCY
OF THE COUNTY GOVERNMENT SHALL SUBMIT A WORK PROGRAM
TO THE COUNTY EXECUTIVE. SUCH PROGRAM SHALL INCLUDE
ALL APPROPRIATIONS INCLUDED IN THE CURRENT EXPENSE AND
CAPITAL BUDGETS FOR CONSTRUCTION, OPERATION,
MAINTENANCE, AND PURCHASING OF EQUIPMENT AND SHALL
SHOW THE REQUESTED ALLOTMENTS OF APPROPRIATIONS FOR
SUCH AGENCY BY FISCAL PERIODS WITHIN THE FISCAL YEAR.
THE AGGREGATE OF SUCH ALLOTMENTS SHALL NOT EXCEED THE
TOTAL APPROPRIATION AVAILABLE TO SUCH AGENCY FOR THE
FISCAL YEAR. A COPY OF THE ALLOTMENT AS FINALLY
APPROVED BY THE COUNTY EXECUTIVE SHALL BE FILED WITH
THE DIRECTOR OF FINANCE WHO SHALL APPROVE ALL
EXPENDITURES FOR THE VARIOUS AGENCIES OF THE COUNTY
GOVERNMENT TO BE MADE FROM THE APPROPRIATIONS ON THE
BASIS OF THE ALLOTMENTS AND NOT OTHERWISE. IF AT ANY
TIME DURING THE FISCAL YEAR, THE COUNTY EXECUTIVE
SHALL ASCERTAIN THAT THE AVAILABLE INCOME, PLUS
UNEXPENDED BALANCES, FOR THE YEAR MAY BE LESS THAN THE
TOTAL APPROPRIATIONS, HE SHALL RECONSIDER THE WORK
PROGRAMS AND ALLOTMENTS OF THE SEVERAL AGENCIES
AFORESAID, AND SHALL REVISE THEM SO AS TO FORESTALL
THE MAKING OF EXPENDITURES IN EXCESS OF THE INCOME AND
FUND BALANCES.

SECTION 823. APPROPRIATION CONTROL AND
CERTIFICATION OF FUNDS. NO AGENCY OF THE COUNTY