True or false: The person responsible for preparing a municipality’s proposed budget is the city or town’s finance officer, no matter the form of government.
Answer: False.
South Carolina state law, under SC Code Section 5-5-10, establishes the three forms of government under which municipalities may operate: the council form, the mayor council form, and the council-manager form. There are some features common to all three forms, especially the fact that full councils are the only entity in the municipality with the power to enact ordinances, adopt resolutions and establish policies, but there are otherwise some key differences between the three forms.
State law assigns the responsibility for preparing or overseeing the preparation of the annual budget to different persons or entities depending on the form of government. In the council form, the full council — the governing body that includes the mayor — is collectively responsible. In the mayor-council form, where the mayor acts as the chief administrative officer, the mayor prepares the budget. As the chief administrative officer in the council-manager form, the manager prepares the budget. In all three forms, the full council must hold hearings on the budget and consider it for adoption.
The Municipal Elected Officials Institute of Government offers in-person and online courses. The next in-person sessions, “Forms of Municipal Government” and “Municipal Economic Development,” will take place at select councils of government locations as well as the Municipal Association’s office in Columbia on September 16. Learn more online.