The format of the County's budget is determined primarily by Chapter 167 of the Westchester County Charter and Local Law No.-4-1986. Accordingly, the County Budget consists of:

County Current Operating Budget (Section C), which provides funds for current governmental services.

Enterprise Fund, Westchester County Airport (Section D) which provides funds for current operations of the County Airport.

District Current Operating Budget (issued as a separate document), which provides funds for current operations of county-managed sewer, water and solid waste districts.

Capital Budget, issued as a separate document, which provides funds for long-term physical improvements, i.e., the acquisition or construction of buildings, roads, etc.

A summary document for County and Districts Operating and Capital Budgets, the "Taxpayer Friendly Budget", is available without charge, as an information document for the public. (There is a charge for the Operating and Capital documents to cover the cost of publication.)

The Community College Operating and Capital Budget, as established by Local Law No. 4-1986, is adopted in August of each year and is issued as a separate document at that time.

Supplementary and explanatory information for the County and for the Airport Enterprise Fund is provided in the following sections of the budget document:

A - Budget Message by the County Executive which reviews the budget development policy and highlights the budget's major aspects; enabling Acts.

B - Summaries of the County current operating budgets, expenditures and revenues, and supporting schedules.

C- Operating Budgets, including trusts and grants for informational purposes.

D- Airport Enterprise Fund established January 1, 1998.

E - Salary scales in effect at the time of budget submission.

The County Operating Budget is supported by a combination of Federal and State aid, departmental revenues from fees and charges for services, a County-wide tax on real property, reduced by the proceeds of the 1.5% basic County-wide sales tax, and the County's 1/3 share of a 1% sales tax levied in the towns and cities of Peekskill and Rye (2/3 balance is shared with towns, cities of Rye and Peekskill, villages and school districts), a Hotel Occupancy Tax, Motor Vehicle Use Fee and balances and reserves from prior years' operations (surplus or fund balance), and other miscellaneous revenues.

District Operating Budgets are supported by a district tax on real property within the boundaries of the district serviced, limited state aid, balances and reserves from prior years' operations, charges to other budgets or funds for services rendered, fees collected for special services to the public and other miscellaneous revenues.

The Capital Budget is financed by direct contributions from both county and district current operating budgets, federal and state aid, municipal or private contributions, and borrowing. The amortization and interest charges resulting from approved borrowing are provided for in the debt service sections of the appropriate county and district current operating budgets in the years in which payments are due.

The County's fiscal year is January 1st through December 31st except for the Community College where the fiscal year is September 1st through August 31st. The appropriations for current operating budgets expire at the end of each fiscal year. Any excess of revenues over expenditures is used to finance subsequent budgets. Capital budget appropriations, however, do not expire until the project is completed or otherwise ended.

County and district budgets have the same basic detail. Each department or district is captioned with the name of the unit, followed in parenthesis by a code number unique for that unit. Appropriations are subdivided to show Personal Service (Annual Regular and Other Personal Service), Purchase of Equipment, Materials and Supplies, Expenses, Expenditure Transfers and Reimbursements, Relief and Debt Service. Within these categories is a further breakdown showing the objects of expenditures. Five columns of information are provided from left to right. They are:

"Expended", showing the actual expenditures for the last completed fiscal year.

"Projected", representing estimates only of current year end figures based upon financial data for eight months of the current year. These estimates do not include post closing adjustments and/or audit adjustments to expenditures or revenues which occur each year as a result of the examination of the County's financial records by the independent auditors only when the fiscal year is "closed out." Traditionally post closing and other audit adjustments have substantially changed the County's actual year end position when compared to the projected year end position.

"Appropriated", showing the amounts allotted in the current budget for each account as of September 30 of the year in which the budget is presented by the County Executive to the Board of Legislators. It thus represents the budget as originally adopted but with all amendments and transfers subsequently made up through October 20, 1998.

"Requested", lists the amounts requested by each department for the ensuing fiscal year.

"Allowed", represents in the Proposed Budget the amounts recommended to be allowed by the County Executive and in the Adopted Budget the amounts actually appropriated or allowed by the Board of Legislators for the ensuing year.

The Personal Service section shows position titles, the job groups in the pay plans to which those positions are allocated, and the numbers of each position. To determine the compensation of a particular position, find the Roman numeral job group next to the position title. Then, using the salary scales printed at the end of the budget document (Section I), find the corresponding Roman numeral job group and applicable salary scale. Salaries of flat-rated positions are shown opposite their respective titles. The salaries of elected officials have been budgeted at the maximum of the job group indicated. The actual compensation paid is dependent upon appropriate provision of law.

The appropriations for Annual-Regular in the requested and allowed columns reflect the salary scales in effect and the compensation for which the incumbents of the titles are eligible at the time the budget is prepared. Savings have been taken to reflect part-year increments and distributed charges to produce the total appropriation required. Adjustments may be made to reflect funding for current union contracts. Certain annualized positions are budgeted under expenses. County-wide position totals in all categories by department are presented in tabular form in Section B.

The Capital Budget which is issued as a separate document details the amount authorized and/or appropriated for the current and past year for each of the capital projects and the amount allowed for the ensuing year. The total of these amounts may not be the ultimate cost of these projects, but only that which is appropriated during the particular years cited. The method of financing these appropriations is shown in a similar manner. In addition, the County's capital and debt policies are enumerated in the Capital Budget introduction.

The Statement of Pending and Proposed Capital Projects consolidates information concerning estimated ultimate total cost, funds appropriated and expended to date, amounts allowed in the newly adopted budget as well as the financing. As required by the Charter, the Planning Board recommendations concerning each project are noted. The report of the Capital Projects Committee is also included.

In addition, a summary table of the Capital Budget expenditures and planned financing is presented to aid in analysis.

In 1991, the State Legislature authorized an additional one percent sales tax for the County on localities outside the cities and a corresponding spending cap limitation on all County non-mandated expenditures for fiscal years 1992 through 1996. The County's budgets for the years 1992 through 1999 comply, in all respects, with this spending cap limitation.

Kathleen M. Tooher
Budget Director