CHAPTER 13 - LINE ITEM TRANSFERS AND BUDGET AMENDMENTS

  1. Departments are expected to follow the official budget as passed in November by the full CountyBoard for the following calendar year.
  1. As items within the department budget are estimates, the Finance Committee allows line item transfers of funding between different lines of the budget upon request and approval.
  1. Line item transfer forms are available in the Finance Department for transfer between line items of a budget.
  1. Finance Committee acts on line item transfers at its monthly meetings. It is possible to have the Committee deny transfers. Members of the Committee may feel that the budgeted amount was adequate and the intent of the Board was to only spend the authorized amount, not more, without approval.
  1. If the line item transfer request is approved, the books of the County are adjusted to reflect the new appropriation.
  1. If the line item transfer request is rejected, the department should approach the entire Board for approval. This requires a 2/3 vote, 14 votes, as it amends the budget as originally published.
  1. It is expected that departments will not exceed line item expenditures without prior approval.
  1. Line items within a budget for wages are to correspond with the filled positions listed on the union contract or by CountyBoard resolution. There are separate lines for extra help and for overtime. If a new position is created, funding for that position also has to be created, either by line item transfer or contingency transfer. If two persons are paid from one union line due to training time, funding should be addressed by transfer also.
  1. Budgets can be amended by grant proposals being accepted and awarded to the County. See separate chapter on grants.
  1. If the revenues for a certain department are increased, permission from the Finance Committee is necessary to spend the additional revenues in a budget expense line. (Example: Additional fees received $5,000 over budget; department can not spend the Additional $5,000 without approval.) Additional revenues beyond what was budgeted goes to the general fund at the end of the year. By the same token, if revenues fall below estimates, the difference comes from the general fund.

Approved by the CountyBoard, January 27, 2004

Page 13-1