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Since the annual operating budget is formulated well in advance of its execution, the BOCC recognizes that it may be necessary to amend the budget of a County fund. If unexpected or unfunded expenditures must be made, department directors are expected to manage their available resources, economize, and reevaluate priorities before requesting a budget amendment.

lt is the policy of the BOCC to amend a fund’s budget for emergencies, federal and state mandates, or other circumstances which could not be anticipated, and only if sufficient funds are available; a budget may not be amended simply because additional revenues become available.

The BOCC may authorize an amendment of any current fiscal year budget, at the fund level, after giving public notice and holding a public hearing as required by state statute (K.S.A. 79-2929a).

Definitions:

A budget amendment is defined as an increase in the published budget authority, at the fund level, for the current fiscal year operating budget. By statute, any budget amendments require formal approval by the BOCC.

Published budget authority, at the fund level, is defined as the total of budgeted expenditures and budgeted reserves for a given County fund.

Responsibilities:

The County Manager is responsible for recommending budget amendments to the BOCC.

The Director of Budget and Financial Planning is responsible for coordinating agency and department budget amendment requests and ensuring compliance with applicable state budget laws and County budgetary policies and procedures.

Elected officials, agency directors, and department directors are responsible for submitting, explaining, and justifying budget amendment requests. Elected officials, agency directors, department directors, agency budget managers, and department budget managers are responsible for managing their annual budgets and working with the Budget and Financial Planning Department to anticipate potential problems. By anticipating potential problems, delays in processing financial transactions due to insufficient budgetary appropriations can be avoided.

Procedure 120.10 Unexpected or Unfunded Expenditures - Budget Amendments

  1. Requests for budget amendments shall be submitted to, and in a format determined by, the Director of Budget and Financial Planning no later than November 1st of each year. Any requests submitted after November 1st may be too late to be considered by the BOCC.
  2. Requests for budget amendments shall include a complete explanation and justification of why it is necessary to amend the current fiscal year budget.
  3. The Director of Budget and Financial Planning and staff shall assist the County Manager in evaluating requests for budget amendments.
  4. If the County Manager determines that a request for budget amendment is not necessary, he/she will advise the BOCC that an amendment has been requested and denied. The County Manager or his/her designee shall inform the elected official, agency director, or department director of the County Manager’s decision.
  5. If the County Manager determines that a request for budget amendment is necessary, the Director of Budget and Financial Planning shall prepare and submit an agenda item for BOCC consideration during the weekly business session.
  6. Upon review by the BOCC and action to set a public hearing date, the Director of Budget and Financial Planning shall publish the proposed budget amendment and notice of public hearing in the County’s official newspaper. The public hearing shall be scheduled at least ten (10) days later than the date of publication of the proposed budget amendment, but no later than December 31st of each year.
  7. The Director of Budget and Financial Planning shall file any budget amendments approved by the BOCC with the County Clerk no later than December 31st of each year.

Resolution No. 122-02
Revision Number: 015-14
Date of Last Review: Adopted 12-19-02, Revised 04-03-14