Format of expense budget departmental estimates, preliminary expense budget, and executive expense budget.

NYC Charter § 100

in effect

Section 100. Format of expense budget departmental estimates, preliminary expense budget, and executive expense budget. a. The expense budget departmental estimates, the preliminary expense budget, and the executive expense budget for each year shall consist of proposed units of appropriation for personal service and proposed units of appropriation for other than personal service for the ensuing fiscal year. b. Each agency head, for the departmental estimates, and the mayor, for the executive budget, shall submit (i) a statement of the impact of the proposed units of appropriation on the level of services to be provided during the ensuing fiscal year and (ii) a written response to each of the expense budget priorities included in each community board's statement of budget priorities submitted in accordance with section two hundred thirty of this charter, including the disposition of each such priority and a meaningful explanation of any disapprovals contained in such estimates or budget. c. Each proposed unit of appropriation shall represent the amount requested for personal service or for other than personal service for a particular program, purpose, activity or institution; provided, however, that a single unit of appropriation for personal service or a single unit of appropriation for other than personal service may represent the amount requested for more than one particular program, purpose, activity or institution if the council has adopted, on the recommendation of the mayor, or if the council has adopted on its own initiative and the mayor has approved, a resolution setting forth the names, and a statement of the programmatic objectives, of each program, purpose, activity or institution to be included in such a single unit of appropriation. Copies of such resolutions must be included as an appendix to any preliminary budget, executive budget, and adopted budget to which they apply. If, in accordance with such a resolution, a proposed unit of appropriation for other than personal service shall represent the total amount requested for other than personal service for more than one proposed unit of appropriation for personal service, the amount of such unit of appropriation for other than personal service which is allocable to each unit of appropriation for personal service shall be set forth for informational purposes at the end of each such unit of appropriation for personal service. If, in accordance with such a resolution, a proposed unit of appropriation for personal service shall represent the total amount requested for personal service for more than one proposed unit of appropriation for other than personal service, the amount of such unit of appropriation for personal service which is allocable to each unit of appropriation for other than personal service shall be set forth for informational purposes at the end of each such unit of appropriation for other than personal service. d. Each proposed unit of appropriation contained in the departmental estimates, the preliminary expense budget and the executive expense budget shall be accompanied by a statement of the programmatic objectives of the program, purpose, activity or institution involved. e. Each proposed unit of appropriation contained in the departmental estimates and the executive budget shall be supported by line items showing how the total amount of such unit is determined. f. The departmental estimates shall be in such form and contain such further information as may be required by the mayor or by law and shall be public records which shall at all reasonable times be open to public inspection. g. For each city agency that has local or borough service districts within community districts and boroughs, the departmental estimates and the executive budget, where practicable, shall contain a statement of proposed direct expenditures in each such service district for each requested unit of appropriation. h. The departmental estimates and the executive expense budget shall include a contract budget prepared in accordance with the provisions of section one hundred four.

Source: City of New York, Charter, Administrative Code and Rules (American Legal Publishing XML export, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/newyorkcity/latest/NYCcharter/0-0-0-593Fetched: 10/24/2026