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Re5'Olt~tl~yt NO. 04-029
RESOLUTION APPROVING TI-IE REVISED BUTTE COUNTY BUDGET
APPROPRIATION TRANSFER POLICY
WHEREAS, the Board of Supervisors adopted Resolution No. 98-02 on January 13, 1998,
in order to implement a policy to define the level of budget appropriation transfer authority for all
entities under the budgetary control of the Board of Supervisors; and
WHEREAS, the policy provided Department Heads the authority to make certain transfers
within their respective budget units while establishing accountability with Department Heads for
their budgets as originally adopted by the Board of Supervisors or as thereafter revised in
accordance with this policy; and
WHEREAS, the Chief Administrative Officer, in concun-ence with the Auditor-Controller,
recommends revising the policy to provide further flexibility for Department Heads to manage their
budgets; and
WHEREAS, this Resolution supercedes Resolution No. 98-02 in its entirety.
NOW, THEREFORE, BE IT RESOLVED by the Board of Supervisors of the County of
Butte, State of California, as follows:
1. The Board of Supervisors hereby adopts the Butte County Budget Appropriation
Transfer Policy as set forth in Exhibit "A" attached hereto, to become effective as of
March 9, 2004.
2. The policy implemented by this resolution provides Department Heads the authority
to transfer appropriations, both within and between budget object and sub-object
accounts, as delineated in Exhibit "A" attached hereto.
3. The policy additionally provides the Chief Administrative Officer the authority to
approve budget transfers between major classifications of expenditures within a
budget unit, such as transfers between the major classifications of salarieslbenefits
and serviceslsupplies, as well as increases to specified Internal Service Fund objects
and sub-object accounts, as delineated in Exhibit "A" attached hereto.
PASSED AND ADOPTED by the Board of Supervisors of the County of Butte, State of
California, this 9th day of March ?004 by the following vote:
AYES: Supervisors Dolan, Houx, Josiassen, Yamaguchi and Chair Beeler
NOES: None
AHSEN'1': None
ABSTAIN: None
J
`s ~ __ i
K.J. HEELER, Chair
A'I"I'ES I':
PAUL MCIN'I'OSH, Chief Administrative Officer
And Clerk of the Board of Supervisors
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By: ,,~
Deputy
EXHIBIT "A"
BUTTC COUNTY BUDGET APPROPRIATION TRANSFER POLICY
PURPOSE
Ta defii~le the level of budgetary control and appropriation transfer authority for all
entities under the control of the Board of Supervisors. Except as otherwise provided by
law, Department Heads will be held accountable for their budgets as originally adopted
by the Board of Supervisors or as thereafter revised in accordance with this policy.
DEFINITIONS
The following budgetary terms have been used within this policy to describe a typical
accounting structure:
Classification of expenditures: The grouping of expenditures within a major section,
category, or classification, such as personal services, services and supplies, and fixed
assets.
Object of expenditure: A lower level breakdown of classification of expenditt.~res such as
professional and specialized services, office supplies, transportation and travel.
Sub-object of expenditure: A fiu-ther breakdown of classification of expenditures, for
detailed accounting within an object of expenditure.
POLICY
Transfers and revisions to the final budget for non-enterprise and enterprise funds maybe
made as follows and as depicted on Chart 1:
A. Transfers between funds require approval of the Board of Supervisors by a 4l5`~' vote.
B. Transfers between departments require a majority vote of the Board of Supervisors.
C. Transfers between divisions within a department require a majority vote of the Board
of Supervisors.
D, Transfers between classifications of expenditures within a budget unit require
approval of the Chief Administrative Officer and Auditor-Controller (i,e. salaries &
benefits, services & supplies, indirect).
1. This policy does not affect the requirement for Board approval to purchase
fixed assets.
2. The Non-Board Appropriation Transfer farm (Attachment l) shall be used. to
process ail transfers under this section D, in accordance with Auditor's Office policy.
E. Transfers betw~,,.., object and sub-object of expenditures .. thin a classification of
a division within a department may be approved by the DeparUnent Head.
I, The Non-Board appropriation Transfer form (Attachment 1) shall be used to
process all transfers under this section E, in accordance with Auditor's Office
policy.
F. Transfers to increase the 1SF objects and sub-objects listed below are allowable.
The transfer would increase the appropriate ISF department expense and revenue
accounts only if it has a direct relation to increased costs for goods and services
incurred by the ISF. (Transfers involving ISF accounts require approval of the
Chief Administrative Officer and Auditor-Controller and any projects cannot be
initiated until after all approvals have been obtained):
523 Communications
523105 Communications Special Projects
526101 Household Expense
531 102 Maintenance General Maintenance
531103 Maintenance -Routine Maintenance
531104 Maintenance -- Special Maintenance
53 ~1 105 Maintenance -Major Maintenance
531108 Maintenance Grounds keeping
535101 Office Expense -Duplicating
535102 Office Expense Stores
535104 Office Expense -Postage
535105 Office Expense -Messenger
542 Data Processing
543101 Motor Pool
544 I1tilities
1. The Non-Board appropriation Transfer farm (Attachment 1 }shall be used to
process all transfers to increase ISF objects and sub-objects under this section
F, in accordance with Auditor's Office policy.
2, Transfers to ISF departments are limited to accounts designated for that
purpose; i.e. an increase in a department's 523105 account can only be used to
increase the Communications ISF 523005 account.
3. Transfers to decrease the ISF objects and sub-objects under this section F
require a majority vote of the Board of Supervisors.
G. Transfers from contingencies require approval of the Board of Supervisors by a 415`x'
vote.
H. Appropriations of unanticipated revenue require approval of the Board of Supervisors
by a 415`'' vote.
CI-BART 1
BUT'T'E COUNTY BUDGET APPROPRIATION TRANSFER POLICY
Transfer Authority
Transfers Between 4lSths Board Majority Board CAO Dept Head
Fund X
Department X
Division X
Account Code
C;Iassification X
Objcct* X
Subobject* X
Increases to Specified ISF's X
Other Transfers:
Unanticipated Revenue X
From Contingencies X
Cancellation of
Appropriation X
* Except Internal Service Funds and A-87 services.
Attachment 1
NON-BOARD APPROPRIATION TkANSFER
1. TRANSFERS OF APPROPRIATIONS BETWEEN CLASSIFICATIONS OF EXPENDITURES (i.e. BETWEEN SALARIES RND
SERVICES AND SUPPLIES) MUST BE APPROVED BY THE CHIEF ADMINISTRATIVE OFFICER.
2. TRANSFERS OF APPROPRIATIONS TO INCREASE CERTAIN ISF ACCOUNTS (AS DELINEATED IN THE BUTTE COUNTY
BUDGET APPROPRIATION TRASNFER POLICY) MUST BE APPROVED BY THE CHIEF ADMINISTRATIVE OFFICER.
3. TRANSFERS OF APPROPRIATIONS WITHIN CLASSIFICATIONS OF EXPENDITURES (i.e. BETWEEN PROFESSIONAL SERVICES
AND SPECIAL DEPARTMENT EXPENSE) MAY BE SUBMITTED DIRECTLY TO THE AUDITOR'S OFFICE.
(ROUND TO WHOLE DOLLAR}
Department Account Project
Department/Account Title Number Number Task DECREASE INCREASE
TOTAL A
Explanation of Transaction:
Prepared by Date
Department Head
FOR ADMINISTRATION AND AUDITOR'S OFFICE ONLY
Approved
CAO'S OFFICE
Approved
for Entry
Date
Date Transfer No. B-
AUDITOR'S OFFICE