Since the annual operating budget is formulated well in advance of its execution, the BOCC recognizes that it may be necessary to revise the budget of a County agency or department. 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 revision.

The County Manager may authorize budget revisions to reallocate budgeted expenditures between departments within the General Fund without the formal approval of the BOCC whenever:

1. the reallocation is advisable to carryout the policies and/or priorities established by the BOCC; or
2. the reallocation is necessary to provide responsive service to or for emergency situations.

If a reallocation will materially alter any specific departmental budget or potentially conflict with a policy direction of the BOCC, then prior to authorizing any revision, the County Manager will provide notice to the BOCC.

The County Manager may authorize budget revisions to reallocate budgeted expenditures within an agency or department.

The County Manager may authorize budget revisions to increase the current fiscal year expenditure budget for the General Fund in a cumulative amount up to $250,000, funded from the General Fund reserve, without approval of the BOCC. Any budget revisions, on a cumulative basis, which increase the General Fund expenditure budget by greater than $250,000, funded from the General Fund reserve, require approval of the BOCC.

The County Manager may authorize budget revisions to increase the current fiscal year expenditure budget for a County fund, except the General Fund, in a cumulative amount up to $100,000, funded from the reserve in the relevant County fund, without approval of the BOCC. Any budget revisions, on a cumulative basis, which increase the expenditure budget for a County fund, except the General Fund, by greater than $100,000 require approval of the BOCC.

The County Manager may authorize the increase of the current fiscal year expenditure budget for any County fund in any amount if the increase is funded from unanticipated grant revenue, state contract revenue, or reimbursement revenue. The County Manager may authorize the increase of the current fiscal year expenditure budget for certain structured accounts that are 100% funded from fees.

Budget revisions may not increase the total published budget authority of any County fund. These types of requests must be handled according to Section 120.10 Unexpected or Unfunded Expenditures – Budget Amendments.

The County Manager may authorize the reallocation of existing budgeted full-time equivalent positions (FTEs) between departments. The County Manager may not increase the total number of FTEs authorized in the operating budget. The BOCC must approve any increase in the authorized FTE count.

Definitions:

A budget revision is defined as a change in current fiscal year budget expenditure authority for any County agency or department that does not result in an increase in the published budget authority of any County fund.

A budget revision may involve changes in the expenditure categories (personal services, contractual services, commodities, capital outlay, etc.) within a single agency or department budget. A budget revision may also involve increasing an agency or department budget and decreasing another agency or department budget or reserve amount within the same County fund.

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 Director of Budget and Financial Planning is responsible for coordinating agency and department budget revision 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 revision 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 120.11 Unexpected or Unfunded Expenditures - Budget Revisions

1. Requests for budget revisions shall be submitted to, and in a format determined by, the Director of Budget and Financial Planning.
2. Requests for budget revisions shall include a complete explanation and justification of why it is necessary to revise the current fiscal year budget.
3. As defined in section 120.11 (Unexpected or Unfunded Expenditures – Budget Revisions) of the adopted financial policies, certain budget revisions can be authorized by the County Manager or his/her designee.
4. If the County Manager or his/her designee determines that a request for budget revision is not necessary and appropriate, the County Manager or his/her designee shall inform the elected official, agency director, or department director of the decision.
5. The Budget and Financial Planning Department shall maintain documentation for all approved budget revisions.

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