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Finance and Audit
Committee Amendment
March 15, 2004
IN THE COUNTY LEGISLATURE OF JACKSON COUNTY, MISSOURI
Title
AN ORDINANCE repealing § 537., Jackson County Code, 1984, relating to County fiscal operations, and enacting in lieu thereof, one new section relating to the same subject.
Intro
ORDINANCE # 3478, March 8, 2004
INTRODUCED BY Ronald E. Finley, County Legislator
Body
BE IT ORDAINED by the County Legislature of Jackson County, Missouri, as follows:
Section A. Enacting Clause.
Section 537., Jackson County Code, 1984, is hereby repealed and one new section enacted in lieu thereof, to be known as section 537., to read as follows:
537. Budget Documents.
The budget documents shall include but not be limited to the following.
537.1 Budget Message.
The budget document shall include a budget message outlining the fiscal policy of the government for the budget year and describing the important features of the budget plan, giving a general budget summary setting forth the aggregate figures of the budget in a manner to show the balanced relationship between total proposed expenditures and total expected income and other means of financing the budget compared with corresponding figures for the last completed fiscal year and the current fiscal year, and tentative levies necessary.
537.2 Detailed Budget Estimate.
The budget document shall include the detailed budget estimate, as provided for in Section 535.00, showing the recommendations of the County Executive compared with the figures for the last completed year and the estimates for the current fiscal year. Additionally, the County Executive's recommended budget shall clearly set forth, on the budget page delineating expenditures and revenues for each separate fund, the County Executive's best estimate of sources and amounts of new revenue, as well as the total available fund balance for each fund, and projected revenue and expenses for the current year.
537.3 Appropriation and Revenue Ordinances.
The budget documents shall include completed drafts of appropriation and revenue ordinances to put the budget into effect as approved by the County Legislature.
a. Form of Appropriation Ordinance.
The appropriation ordinance shall be drawn in a form to authorize appropriations for expenditures classified only as to various spending agencies and the principal subdivisions of those agencies.
b. Details Required.
Appropriations for the acquisition of property and for expenditures from bond funds shall be in the detail the County Executive determines as necessary, or as otherwise may be further requested by the County Legislature.
537.4 Comprehensive Annual Financial Report Presentation.
No later than July 31 of every year the County Executive shall submit to the Legislature the Comprehensive Annual Financial Report (CAFR), management letter, and any associated reports. Within 30 days of the Legislatures receipt of the CAFR, management letter, and any associated reports the Independent Auditors shall present the results of this examination to the Legislature. The Legislature shall then, if in agreement, accept the county's financial statements for public record.
537.5 Copies Available.
[[No later than July 31 of every year copies of the CAFR shall be made available to the public for public distribution through the Clerk of the Legislature]] The CAFR shall be made available to the public immediately upon acceptance by the Legislature.
Enacted and Approved
Effective Date: This Ordinance shall be effective immediately upon its signature by the County Executive.
APPROVED AS TO FORM:
_____________________________ ___________________________
Acting County Counselor
I hereby certify that the attached Ordinance, Ordinance #3478 introduced on March 8, 2004 was duly passed on _________March 15_____________, 2004 by the Jackson County Legislature. The votes thereon were as follows:
Yeas ______9_______ Nays ____0____
Abstaining ___0___ Absent ____0____
This Ordinance is hereby transmitted to the County Executive for her signature.
____________________ __________________________________
Date Mary Jo Spino, Clerk of Legislature
I hereby approve the attached Ordinance # 3478.
_____________________ __________________________________
Date Katheryn J. Shields, County Executive