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