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Adoption Date: May 20, 2004 As Amended April 28, 2011 by Resolution 115-11 CORTLAND COUNTY POLICY AND PROCEDURES BUDGET MODIFICATIONS 1. Purpose This policy provides a procedure for appropriate budgetary controls to promote the effective, efficient, and economical management of appropriated funds. 2. Policy All modifications, including appropriation and revenue accounts, to the adopted budget shall be requested consistent with these procedures and shall utilize the MUNIS Financial Management System. The level of authorization required is contingent upon the amounts and accounts involved as identified in this policy. The procedures shall apply to the transfer of funds, and increase in appropriations and/or revenues, and the establishment of new accounts. In all instances, requested modifications shall maintain a balanced budget. 3. Procedure A. The MUNIS Financial Management System Budget Modification Form shall be prepared and submitted for all transfers of funds and/or adjustments to the adopted budget. B. All BMR’s shall be completed with the required information. The BMR shall reflect: i. the clerk; ii. the fiscal year; iii. the period; iv. the Journals, 1, 2; v. the short description; vi. the effective date; vii. the budget year code; viii. the entity code; ix. amendment type; x. special conditions; xi. amendment status; xii. Line 1 Org Description, Object, and Project code if any; xiii. short description of transfer; xiv. the date; xv. for decrease; xvi. the amount; xvii. line 2 Org Description, Object, and Project code if any; xviii. short description of transfer; xix. the date; xx. for increase; xxi. the amount; xxii. the additional description; C. The BMR shall contain an explanation and justification of the action requested. It shall contain sufficient details to provide an adequate identification and understanding of the requested action. D. The account numbers and descriptions from the Chart of Accounts shall be used when completing the BMR. ---PAGE BREAK--- Adoption Date: May 20, 2004 As Amended April 28, 2011 by Resolution 115-11 E. Account numbers, descriptions, and amounts transferred “From” shall be on a separate line from the accounts being transferred “To.” F. All transactions shall maintain a balanced budget. G. The BMR shall reflect the level of authorization for the request. The following authorization levels are applicable: The County Administrator: i. Transfer of funds not exceeding $10,000 within and between the equipment and contractual areas of a departmental budget, including the creation of new line items, provided that such transfers do not exceed the total appropriation(s) for the departmental budget adopted or amended by the County Legislature; and/or ii. Transfer of funds not exceeding $10,000 within the Personal Services account or from the Personal Services Account to Equipment and Contractual, provided said authority is limited to modifications for overtime and/or shift differential appropriations and/or previously approved temporary or part-time positions, which shall not result in the creation of a permanent, full-time position. All such transfers shall be reported to the appropriate statutory committee chair(s) and the Chairman of the Legislature upon approval and to the full Legislature at the session immediately following the date on which the transfer was authorized. The County Legislature: i. Transfer of funds exceeding $10,000; ii. Transfer of funds between funds, departments, or division of the budget; iii. Requests that provide for an increase in appropriations and revenues; and/or iv. Requests that establish new accounts. There shall be no splitting of transfer amounts to avoid the next level of authorization. H. Upon completion of the BMR, the authorization process shall depend on the authorization level required. The process shall be: i. Department head’s review and approval (no transactions shall be initiated without the prior knowledge and approval of the department head); ii. Personnel Officer’s review and recommendation if request involves a personal services appropriation; iii. County Administrator’s review, recommendation, and authorization; iv. Statutory Committee’s review and recommendation, if appropriate; v. County Legislature’s review and authorization, if appropriate. I. Transaction records are stored and are available for review with proper authorization on the MUNIS Financial Management System. J. Within five business days of receipt of the appropriate authorization, the County Administrator’s Office shall initiate the transaction and make the approved modifications to the adopted budget and accounting system. L. Instances of failure to comply with these policies and procedures identified by the County Administrator shall be reported to the appropriate statutory committee chair, and the Chairman of the Legislature. M. Any questions relating to the intent or need for clarification of the policy shall be subject to a determination by the Budget and Finance Committee or the County Legislature. Adoption Date: May 20, 2004 As Amended April 28, 2011 by Resolution 115-11