Section 1780 - Fiscal year and preparation of proposed annual budget(a) The fiscal year of each county shall begin on the first day of January and end on the thirty-first day of December of each year.(a.1) The commissioners, at least ninety days prior to adopting the budget, shall begin the preparation of the proposed budget for the succeeding fiscal year. The budget may be prepared based upon information collected and transmitted by the controller, as under subsection (b), or by the commissioners, a finance department or a designated person employed, and qualified, by the commissioners.(b) At the request of the commissioners, but in no case less than sixty days prior to adoption of the budget by the commissioners, the controller shall prepare and transmit to the commissioners: (1) A comparative statement of revenues for the current and the immediately preceding fiscal year, and a comparative statement of expenditures, including interest due and to fall due on all lawful interest bearing debts of the county for the same years. In counties where the controller is a participant in the development of the budget, the controller shall also include balances projected for the close of the current fiscal year.(2) The amounts of all appropriation requests, submitted to the controller or to the commissioners and supplied by them to the controller, from the several county offices and agencies, including estimates of expenditures contemplated by the commissioners as forwarded by them to the controller.(c) The information requested by the commissioners in accordance with subsection (a.1) or (b) shall be in form and detail as the commissioners direct upon the form or forms furnished, as under this subdivision, by the Department of Community and Economic Development. With this information as a guide, the commissioners shall, within a reasonable time, begin the preparation of a proposed budget for the succeeding fiscal year.Amended by P.L. TBD 2018 No. 154, § 43, eff. 12/24/2018.1955, Aug. 9, P.L. 323, § 1780.