The globe-independent. (Hagerstown, Md.) 1943-19??, 1949-02-24

partment mead or director snail be
granted a hearing with the budget
officer and the Mayor to discuss the
estimates for his department OF
agency. The preparation of the
budget estimates by the budget Of
ficer shall be completed and the
complete estimated budget for all
City expenditures for the ensuing
year shall be deposited with the
Mayor at least one week before the
date set by the Council for the con-
sideration of appropriation, as here
inbefore provided. The Mayor may
reduce or increase any estimated
budget item as in his judgment
seems best.
81. 1t shall be the duty of the
Mayor, at the meeting of the Coun-
Gil on the date set by the Council
for the consideration of appropria-
tons, to present to the Council the
complete estimated budget. Neither
the budget officer nor any director
or head of any department or agency
shall appear as advocates for or as
opponents against any estimated
budgetary item or items before the
Council or any member thereof, ex-
cept upon the request of the Mayor
or the Council or a member of the
Council. At the time the budget
estimates are presented to the Coun-
Gil, the Mayor shall also make a
statement to the Council as to the
estimated revenue yield, the earn
ings of the various City enterprises,
and the estimated ad vaIorem tax
rate necessary to support the budget
as estimated. The discretion of the
Council in making appropriations
and in providing revenue for the City
shall not be limited in any way by
the recommendations of the Mayor,
provided, however, that the Mayor
may veto appropriation and revenue
ordinances, as in the case of other
ordinances.
38. The Council is hereby author
lied and empowered to transfer or
direct the transfer of any funds of the
said City to the General Purposes Ac-
count of said City, or to or for any
other account of the said City in the
discretion of the said Council, the
said money to be paid out in the
manner provided by the charter for
municipal purposes.
80. All expenditures made under
appropriations by the Council shall
be countersigned by the budget of
fcer. Appropriations shall be allot-
ted by the budget officer to each
agency or department on a quarter
ly (three month"; basis of twenty
five per cent of the total appropria-
ton per quarter; provided, however,
that for any given quarter the budg-
ct officer may, with the approval of
the Mayor reduce or increase said
given quarterly allotment of the
total appropriation, as the needs of
proper financial management shall
require; provided further that at the
end of the fiscal year the sum of
the four quarterly allotments so
made shall not be greater than one
hundred per cent, nor less than nine
vt per cent of the total appropriation
as made by the Council; and no dis
bursting officer Of the City of Ha-
gerstown shall authorize any ex-
penditure under Council appro-
priation except as covered by such
quarterly allotment or upon the
specific authorization of said budget
officer; provided further that the al
Iotment powers herein bestowed
upon the budget officer shall be ex-
ercised at all times with complete
responsibility on the part of said
budget officer to the Mayor; said
system of allotments being estab-
lished to guarantee a more careful,
and judicious expenditure
of City funds.
40. There shall be conducted an
nually complete audit of the fl
of the City of Hagerstown.
Such audit shall be conducted either
by a Certified Public Accountant
within the regular executive estab-
lishment of the Government of the
City of Hagerstown, or by some Of
fetal person, firm, or agency outside
the regular executive establishment
of the Government of the City hav-
ing Certified Public Accountant
status. Said audit shall be at the
behest of the Council, and the re-
suits thereof shall be reported to the
Council and shall be made public in
a fashion to be decided by the Coun-
Gil. 1t shall be within the discre-
ton of the Council to decide whether