§ 2-459. Budget preparation.

(a)

The provisions of this section prescribe the method by which the county shall prepare its annual budget.

(b)

The following words, terms and phrases, when used in this section, shall have the meanings ascribed to them in this subsection, except where the context clearly indicates a different meaning:

Agency means those boards, commissions, committees and agencies, public or private nonprofit, funded in whole or in part by the county council.

County administrator means the person employed by the county council to be the administrative head of the county government or his designees under the council-administrator form of government (S.C. Code 1976, §§ 4-9-610 to 4-9-670).

Department means a division of county government funded primarily by county funding and providing basic governmental services to citizens of the county. This category includes all departments headed by elected officials and all commissions and boards whose members are appointed solely by county council.

(c)

The annual budget shall be composed of line item accounts by department or agency by revenue fund. No department or agency funded by the county shall under any circumstances spend or obligate any funds in excess of the amount budgeted for each respective account. The county treasurer shall not pay any funds in excess of those collected for any fund without express approval by appropriate ordinance of county council.

(d)

All budget requests for an upcoming fiscal year shall be provided to the county administrator on forms provided by the chief financial officer on the schedule to be established by the county administrator. The county administrator may require such reports, estimates, statistics or any other financial information from any fund recipient as may be necessary to perform his duty in assisting county council to carry out its function as the responsible fiscal body of the county.

(e)

Every agency receiving funds from the county shall provide the chief financial officer with a copy of their audit as soon as the audit is available, but not later than January 1 of the following year. If the agency does not normally have an audit performed, then part of the agency's county appropriation will be used to fund that portion of the county audit which concerns that agency's appropriation. Each agency shall notify the office of the administrator in writing no later than June 1 of each year of the arrangements which the agency has made to have an audit prepared for the upcoming fiscal year.

(f)

All agencies shall be funded quarterly no more than 25 percent of their total budget as adopted or amended by county council unless otherwise approved by the county administrator for emergency situations. Such disbursements may be made on an advance basis.

(g)

All departments shall be funded for their normal operation within the limits of funding as budgeted by county council. The county administrator is authorized to take actions necessary including, but not limited to, denial of purchases, a hiring freeze, and suspension of projects should cash flow necessitate such action.

(h)

The chief financial officer shall monthly review actual revenue received and the most current projections of anticipated revenue. The chief financial officer shall report monthly to the county administrator and county council concerning revenues received compared to anticipated revenues. The chief financial officer shall adjust revenue projections at designated times during the fiscal year to reflect changes in revenue patterns, as approved by county council.

(i)

There shall be no reduction of county assets without the approval of the county administrator, except as may be required by legally mandated tax sales.

( Ord. No. 14-19, 12-1-2014 )

State law reference

Preparation and submission of budget and descriptive statement, S.C. Code 1976, § 4-9-640.