5.16.030 Budget – Contents | Clallam County Code

5.16.030 Budget – Contents.

The budget shall set forth the complete financial plan for the ensuing fiscal year and shall include the following:

(a) Estimated revenues by fund and by source from taxation for the ensuing fiscal year;

(b) Estimated revenues by fund and by source from other than taxation;

(d) Actual receipts for the last completed fiscal year by fund and by source;

(e) Estimated fund balance or deficit for current fiscal year by fund; and

(f) Such additional information dealing with revenues as the Administrative Coordinator and/or the Commissioners shall deem pertinent and useful.

(a) Estimated expenditures in a comparable form by fund, program, project, and/or object of expense for the ensuing fiscal year;

(b) Actual expenditures for the first six (6) months (January 1st – June 30th) of the current fiscal year;

(d) The appropriation for the current fiscal year;

(e) The estimated expenditures for the current fiscal year; and

(f) Such additional information dealing with expenditures as the Administrative Coordinator and/or the Commissioners shall deem pertinent and useful.

(a) Estimated expenditures for capital improvements for at least the next six (6) fiscal years by program; and

(b) Expenditures planned for current, pending, or proposed capital improvement projects during the fiscal year, classified according to proposed source of funds, whether from appropriation or issuance of bonds.

(4) Anticipated Balances. If the estimated revenues in the current expense, special revenue, or debt service funds for the next ensuing fiscal year, together with the fund balance for the current fiscal year, exceed the applicable appropriations proposed by the Administrative Coordinator for the next ensuing fiscal period, the Administrative Coordinator shall include in the budget message his/her recommendations for the use of said excess for the reduction of indebtedness, for the reduction of taxation, or for other purpose as in his/her discretion shall serve the best interests of the County, in accordance with the statement set forth in CCC 5.16.060.

(5) Anticipated Deficits. If, for any application fund, the estimated revenues for the next ensuing fiscal year, together with the fund balance for the current fiscal year, shall be less than the aggregate of appropriations proposed by the Administrative Coordinator for the next ensuing fiscal period, the Administrative Coordinator shall include in his/her proposals a suggested manner in which the anticipated deficit shall be met, whether by an increase in the indebtedness of the County, by imposition of new taxes, by increase of tax rate, or any like manner.

(a) Justification for revenues and expenditures shall be presented in detail when necessary to explain changes of established practices, unique fiscal practices and new sources of revenue or expenditure patterns. The Administrative Coordinator may present any other information for any other purposes as he/she may deem useful in explaining or supporting the budget;

(b) Expenditures and revenues for nonbudgeted departments and programs;

(c) Agency workload information; provided that this information shall be required commencing with the 1979 budget message;

(d) Capital improvement program information; provided, that this information shall be required commencing with the 1979 budget message and shall include:

(i) A statement of purpose and estimated total cost for each project for which expenditures are planned during the ensuing fiscal year;

(ii) Original estimated cost of the project;

(iii) Revised project cost estimates;

(iv) Amount actually expended for the project as of June 30th of the current fiscal year; and

(v) Previous appropriations for the project.