5.4 – Annual or Biennial Budget 
Standard: There shall be an annual or biennial operating and capital improvements budgets, including both revenues and expenditures. Operating budgets include both capital and operating expenses, cover a one-year or two-year period and capital improvements may extend five or six years with annual review. The nature of an agency’s budgetary system may be determined by the kind of system in use by its governmental authority.
Suggested Evidence of Compliance: Provide the current and approved operating and capital improvements budgets.
Narrative:
The Westchester County (WC) Department of Budget (DOB) is responsible for producing both an annual operating and capital budget as described in the Charter of Westchester County, New York, Chapter 167. PRC submits its proposed budget by September 1 each year. Under direction of the County Executive, DOB then reviews, makes additions and/or deletions to departmental budgets and submits a proposed budget to the Board of Legislators (BOL) by November 10. The BOL then reviews the proposed budget, makes additions and/or deletions and votes to ratify it. The County Executive has veto power options. The budget must be approved and finalized by December 27.
Agency Evidence of Compliance:
5.4 – EOC 1 Charter of Westchester County, NY: Chapter 167 County Budget
5.4 – EOC 2 2022 WC Adopted Operating Budget –
5.4 – EOC 3 2022 WC Adopted Capital Budget –
5.4 – EOC 4 PRC 5 Year Capital Plan
5.4 – EOC 5 BOL ACT2022-161 – Approval of 2023 Operating Budget