BUNCOMBE COUNTY BUDGET RESOLUTIONS
As Passed By
BUNCOMBE COUNTY BOARD
OF COMMISSIONERS
June 1, 1925

BE IT RESOLVED, by the Buncombe County Board of Commissioners, that on or before thirty days, prior to the beginning of the fiscal year, the Auditor shall prepare and submit to the Board of Commissioners, a budget estimate of the revenue of the County and the expense of conducting the affairs thereof for the ensuing fiscal year. This estimate shall be compiled from detail information made from the various departments and boards.

The classification of the estimates shall be as nearly uniform as possible, and shall contain, as near as possible, the following information:

1—An itemized estimate of the expense of conducting or operating each department, division, office or board and the sub-divisions of each.

2—Comparison of such estimates with the corresponding items of expenditure in the last two complete fiscal years and with the expenditures of the current fiscal year, plus estimate of expenditures necessary to complete the current fiscal year.

3—Reasons for proposed increases and decreases of such items of expenditure, compared with the current fiscal year.

4—Items of payroll increases, as either additional pay to present employees or pay for additional employees.

5—A separate schedule or recommendation from the head of each department showing the things necessary to be done for or by the department and for which an appropriation will be necessary beyond that for the regular operation of such department; also a similar schedule covering additional things which ought to be done, if funds were available.

6—A statement from the Auditor of the total probable income of the County from taxes for the period covered by the estimate.

7—An itemization of all anticipated revenue from sources other than tax levy for the period covered by the estimate.

9—The total approximate amount of outstanding County debt, with a schedule of maturities on bonds issued at the beginning of the period covered by the estimate.

10—Such other and further information as the Board of Commissioners may require.

After receiving the estimate of the Auditor, the Board of Commissioners shall prepare an Appropriation Resolution, using the Auditor's estimate as a basis, but the total appropriation of all departments shall not exceed the total estimated revenue for the same period. Provisions shall be made for a public hearing upon the Appropriation Resolution, before the Board of Commissioners.

After the beginning of the fiscal year, and before the Annual Appropriation Resolution has been passed, the Board of Commissioners, upon recommendation in writing of the Auditor, may make appropriations for the current expenses of the County, chargeable to the appropriation of the year when passed, to an amount sufficient to cover the necessary expenses of the various departments, offices, or boards, until the Annual Appropriation Resolution is in effect. No other liability shall be incurred by any officer or employee of the County, except in accordance with the provisions of the Annual Appropriation Resolution.

The Board of Commissioners may, at any time, transfer an unencumbered balance of an appropriation made for the use of one department or purpose, to another department or purpose. Provided, however, that the transfer must be made at a regular meeting of said Board, and a proper resolution thereof be recorded in the minutes of said Board.

If, at any time, the total accruing revenue of the County shall be in excess of the total estimated income thereof, as set forth in the annual budget estimate, in compliance with sub-sections six and seven of this Resolution, the Board of Commissioners may, from time, appropriate such excess to such uses as will not conflict with any uses for which specifically such revenues accrued.

Appropriation of Money

BE IT FURTHER RESOLVED, that no money shall be drawn from the County Treasury, nor shall any obligation for the expenditure of money be incurred, except in pursuance of appropriations made by the Board of Commissioners; and whenever an appropriation is so made, the Board of Commis-

Accounts shall be kept for each item of appropriation made by the Board of Commissioners and every warrant on the Treasury shall state specifically against which of such items the warrant or voucher is drawn; which such accounts shall show in detail the amount appropriated thereto by the Board of Commissioners, the amount drawn thereon, or unpaid obligations charged against it, and the unencumbered balance to the credit thereof.

The Auditor shall examine all payrolls, invoices and other claims and demands against the County and shall issue no warrant for payment, unless he finds that the claim is in proper form and correctly computed and duly approved, that it is justly and legally due and payable, that an appropriation has been made therefor which has not been exhausted, or that the payment has been otherwise legally authorized and that there is money in the County Treasury to make the payment. He may investigate any claim and, for that purpose, may summon before him any Officer, Agent or employee of any department, any claimant or other person, and examine him relative thereto.

Certification of Funds.

BE IT FURTHER RESOLVED, that no contract, agreement, or other obligation involving the expenditure of money, shall be entered into, nor shall any resolution or order for the expenditure of money be passed by the Board of Commissioners or be authorized by any officer of the County, unless the Auditor first certify to the Board of Commissioners or such officer, as the case may be, that the money for such contract, agreement, obligation or expenditure, is in the Treasury, to the credit of the fund from which it is to be drawn and not appropriated for any other purpose; which certificate shall be filed and immediately recorded. The sum so certified shall not, therefore, be considered unappropriated, until the County is discharged from the contract, agreement, or obligation.

All moneys, actually in the Treasury to the credit of the fund from which they are to be drawn, and all moneys applicable to the payment of the obligation or appropriation involved, that are anticipated to come into the Treasury before the maturity of such contract, agreement, or obligation, from taxes

BE IT FURTHER RESOLVED, that all contracts agreements, or other obligations entered into or resolutions or orders adopted, contrary to the provisions of the preceding sections, relative to the appropriation and expenditures, shall be void and no person whatever shall have any claim or demand against the County thereunder, nor shall any officer of the County waive or qualify the limits fixed by any Resolution or order, as provided in this Resolution, or fasten upon the County any liability whatever in excess of such limits or relieve any party from an exact compliance with his contract, under such resolution or order.

Adopted at regular meeting of Board, Monday, June 1, 1925.

                                                           E. M. LYDA, Chairman.