HomeMy WebLinkAbout98-002.'~ ~ - ,~ ~
r t-~? -' y
ti~
§ ~yti.,
r1
h ,e~..
WHEREAS, the Board of Supervisors desires to implement a policy to define the level
of budget appropriation transfer authority for ail entities under the budgetary control of the
Board of Supervisors;
WHEREAS, the policy provides 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;
~YHEREAS, the Management Council of the County of Butte l}as reviewed the proposed
policy to establish budget appropriation transfer authority and recommends approval by the
Board of Supervisors.
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 February
1, 1998.
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, with the exception of certain internal service fund object and sub-object accounts as
delineated in Exhibit "A" attached hereto.
3. The policy additionally provides the County 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 salariestbenefits and services/supplies.
RESOLUTION APPROVING THE BUTTE COUNTY
BUDGET APPROPRIATION TRANSFER POLICY
PASSED AND ADOPTED by the Board of Supervisors of the County of Butte, State
of California, this 13th day of ~ranuary 1998 by the fallowing vote:
AYES: Supervisors
NOES: None
ABSENT: None
ABSTAIN: None
Beeler, Dolan, Houx, Josiassen and Chair Davis
__ -
,,,
Fred C. Davis
Chair
ATTEST:
JOHN S. BLACKLOCK, Chief Administrative Officer
and Clerk of the Board of Supervisors
~ ~~
2
EXHIBIT "A"
BUTTE COUNTY BUDGET APPROPRIATION TRANSFER POLICY
PURPOSE
To define 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 expenditures, such as
professional and specialized services, office supplies, transportion and travel.
Subobject of expenditure: A further breakdown of object of expenditure for detailed accounting
within an object of expenditure.
POLICY
Transfers and revisions to the final budget for non-enterprise and enterprise funds may be made
as follows and as depicted on Chart 1:
A. Transfers between funds require approval of the Board of Supervisors by a 415th 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 classification. of expenditures within a budget unit require approval of
the Chief Administrative Officer (ie. 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 form (Attachment 1) shall be used to process
ail transfers under this section D.
E. Transfers between object and subobject of expenditures within a classification of a division
within a department may be approved by the Department Head, except for transfers
involving the following objects and subobjects for internal service funds which are
considered transfers between departments and require the approval of the Board of
Supervisors:
523 Communications
526 Household Expense
527 Generallnsurance
530.101 Maintenance -Equipment
531.101 Maintenance -General Maintenance
531.103 Maintenance -Routine Maintenance
531.104 Maintenance -Special Maintenance
531.105 Maintenance -Identified Maintenance
531.108 Maintenance -Grounds
535.004 Office Expense -Postage
535.101 Office Expense -Duplicating
535.102 Office Expense -Stores
542 Data Processing
543.101 Motor Pool
544 Utilities
571 A-87 Direct Billed County Services
1. The Non-Board Appropriation Transfer form (Attachment 1) shall be used to process
all transfers under this section E.
F. Transfers from contingencies require approval of the Board of Supervisors by a 4/5th vote.
G. Appropriations of unanticipated revenue require approval of the Board of Supervisors by
a 4/5th vote.
2
CHART 1
BUTTE COUNTY BUDGET APPROPRIATION TRANSFER POLICY
Transfer Authority
Transfers Between 415ths Board Majority Board CAO Dept. Head
Fund X
Department X
Division X
Account Code
Classification X
Object* X
Subobject* X
Other Transfers
Unanticipated Revenue X
From Contingencies X
Cancellation of
Appropriation X
* Except internal Service Funds and A-87 services.
ATTACfII~:NT 1
NON-BOARD APPROPRIATION TRANSFER
1. TRANSFERS OF APPROPRIATIONS BETWEEN CLASSIFICATIONS OF EXPENDITURES (i.e. BETWEEN
SALARIES AND SERVICES AND SUPPLIES) MUST BE APPROVED BY THE CHIEF ADMINISTRATIVE OFFICER.
2. TRANSFERS OF APPROPRIATIONS WITHIN CLASSIFICATIONS OF EXPENDITURES (I.e. BETWEEN
PROFESSIONAL SERVICES AND SPEC DEPT EXPENSE) MAY BE SUBMITTED DIRECTLY TO THE
AUDITOR'S OFFICE.
(ROUND TO WHOLE DOLLARI
Department Account Project ro nation Amount
Department /Account Title Number Number Task DECREASE INCREASE
Explanation for Transactions: TOTAL A
Prepared by
DEPARTMENT HEAD Date
FOR ADMINISTRATION AND AUDITOR'S OFFICE ONLY
Approved
CAO'S OFFICE
Approved
for Entry
AUDITOR'S OFFICE Date
Paget of t
Transfer Date Transfer No. B -