ARTICLE X
Fiscal Procedure

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SECTION 46. BUDGET.

(a) Except as otherwise provided by this Charter, the financial and accounting procedure and practice shall be as prescribed by general law.

(b) The County Executive shall establish a modern uniform system of accounting and reporting which shall require all officers, boards, and institutions to report to him, at such times and in such manner as he may direct, all necessary information concerning activities, personnel, funds, receipts, and expenditures, and enable him to maintain a continuous audit and the adjustment of existing and contemplated appropriations with the actual current needs of every office, board and institution.
On or before the thirtieth day of May, at such time as the Board of Supervisors may direct, each county officer required by general law to file budget estimates for the next ensuing fiscal year with the Auditor shall submit to the County Executive, on such form and in such manner as the County Executive shall have prescribed, full and complete information concerning the estimates he proposes to submit to the Auditor; and it shall be the duty of the County Executive to consult with and advise such officers concerning their proposed estimates, in order that he may make proper recommendations to the Board of Supervisors when they are considering the adoption of the budget and appropriation ordinances as hereinafter provided.

(c) Upon receipt of the tabulation of budget estimates from the Auditor, the Board of Supervisors shall immediately transmit a copy of such tabulation to the County Executive, who shall examine same and make such written recommendations concerning any reductions, revisions, or changes in the various estimates and proposals as in his opinion are in the best interests of efficiency, economy and service.

(d) The Board of Supervisors may authorize the County Executive to provide for each organization unit in the administrative service a more detailed budget subclassification by functions and activities and within each object of expenditure a more detailed segregation than that provided by general law, and to allocate the proposed expenditures by time periods, in such manner as he may deem expedient, and when such subclassifications or segregations have been approved by the Board of Supervisors, each organization unit shall comply with such detailed classifications and segregations, and the time periods so provided, and transfer from one of such detailed items or periods to another only upon the written authorization of the County Executive.

(e) The County Executive shall have the power and it shall be his duty to recommend in writing to the Board of Supervisors the cancellation by them of any appropriation in whole or part or any item therein, whenever, in his judgment, the expenditure is unnecessary or not in the best interests of efficiency, economy and service.
Whenever such recommendations are made, copies shall be delivered to the Auditor, and the officer, board or institutions whose appropriations are affected thereby, and no expenditure of the items or appropriation referred to in the recommendation shall be made until the Board of Supervisors shall have had an opportunity to act upon the recommendation in the manner provided by law. When the Board of Supervisors is considering such cancellation, the officer affected thereby shall be allowed an opportunity to appear and defend the continuance of the appropriation if he so desires.
(f) The Board of Supervisors shall hold its budget hearings in accordance with the applicable provisions of General Law. (1959)

SECTION 47. REPEALED. (1957)

SECTION 48. COUNTY EXECUTIVE TO PRESCRIBE FORMS. The County Executive shall prescribe forms of accounts and other records, wherever legally possible, which shall be used by all officers of the County who receive and disburse funds. He shall require monthly reports of all fiscal transactions of each county officer and may, at any time, make or cause an audit to be made of the accounts of any county officer.

SECTION 49. EMERGENCY APPROPRIATION. The Board of Supervisors shall by four-fifths vote have the power by ordinance to pass emergency appropriations in accordance with general law, stating therein the nature of the emergency and the source of the funds to be used therefor.

NOTE: MOTOR VEHICLE REVENUES. On November 4, 1976, the voters of Sacramento County approved a ballot measure which authorizes, but does not require, use of motor vehicle revenues for all mass transit guideway purposes specified in Section l(b) of Article XIX of the California Constitution (formerly Cal. Const. Article XXVI).