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1396 LAWS OF MARYLAND Ch. 83
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Article 11
ARTICLE III. BUDGET PROCEDURES.
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8-30.
THE BOARD OF COUNTY COMMISSIONERS OF FREDERICK
COUNTY SHALL ESTABLISH ORDERLY PROCEDURES FOR BUDGETING
AND FINANCE WHICH SHALL:
(1) DESIGNATE A COUNTY EMPLOYEE OR OFFICER
AS COUNTY BUDGET OFFICER RESPONSIBLE FOR ASSISTING THE
COUNTY COMMISSIONERS IN THE PREPARATION OF COUNTY
BUDGETS;
(2) PROVIDE THAT BUDGETS SHALL BE ADOPTED
PRIOR TO THE BEGINNING OF THE FISCAL YEAR;
(3) FIX A CALENDAR OR SCHEDULE FOR BUDGET
PREPARATION, SUBMISSION OF ESTIMATES, REVIEW,
PRESENTATION, PUBLIC HEARINGS, ENACTMENT, AND FOR RELATED
BUDGET AND ACCOUNTING MATTERS;
(4) REQUIRE A BUDGET AND ACCOUNTING MANUAL,
AND INSTRUCTIONS; AND
(5) PROVIDE FOR THE SUBMISSION OF
DEPARTMENTAL AND AGENCY WORK PROGRAMS AND OTHER
JUSTIFICATION WITH THE BUDGET ESTIMATES.
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3-31.
(A) THE PROCEDURES SHALL REQUIRE THE PRESENTATION
OF A FORMAL BUDGET DOCUMENT WHICH SHALL:
(1) BE AVAILABLE TO THE PUBLIC UPON REQUEST;
(2) BE A COMPREHENSIVE FINANCIAL PLAN
SHOWING ALL RECEIPTS AND ALL EXPENDITURES FROM ALL FUNDS
FOR THE PAST AND CURRENT YEARS, AND CURRENT REQUESTS;
(3) SET FORTH COUNTY FISCAL POLICY AND
SIGNIFICANT CHANGES IN POLICY;
(4) STATE THE DEBT SERVICE REQUIREMENTS;
(5) CONTAIN ANY OTHER INFORMATION THE COUNTY
COMMISSIONERS MAY DEEM ADVISABLE; AND
(6) BE BALANCED AS TO REVENUES AND
EXPENDITURES FOR ALL FUNDS.
(B) THE DOCUMENT SHALL INCLUDE A CURRENT EXPENSE
BUDGET, A CAPITAL BUDGET, AND CAPITAL PROGRAM. THE
CAPITAL PROGRAM SHALL SET FORTH CLEARLY THE PLAN OF
PROPOSED CAPITAL PROJECTS TO BE UNDERTAKEN IN THE ENSUING
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