3-1 Policy for Appropriation Transfers

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Approved: Board of Supervisors
Authority: Auditor-Controller / County Administrator
Resolution: 89-1654; 89-1655
Revised Date: 07/27/2014

1. Purpose
2. Policy
   

I. Purpose

This policy defines the level of budgetary control and appropriation transfer authorities for all entities under the Board of Supervisors/Directors/Commissioners (Board) and the level of approval needed to amend the final budget. Except as otherwise provided by law, department heads will be held accountable for their budgets as originally adopted by the Board or as thereafter revised in accordance with this policy.

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II. Policy

Transfers and revisions to the final budget may be made as follows:  

1. Non-Enterprise Funds
   1. Approval Requirements based on the Fund:
      1. Transfers between fund groups require approval of the Board by a 4/5 vote.
      2. Transfers between funds within the same fund group require a majority vote of the Board.
   2. Approval Requirements by Budgetary Classification:
      
      1. Transfers between budgetary divisions (Dept. level 2) require Board majority approval.
      2. Transfers between budgetary sections (Dept. level 3) within the same division require approval of the County Administrator.
      3. Transfers between characters within budgetary sections (Dept. level 3) require approval of the County Administrator.
      4. Transfers between accounts within "character" and section may be approved by the department head, except for transfers involving the following accounts which require approval of the County Administrator:
         • Liability Insurance 51041
         • County Services (A-87) 51041/57XXX
         • Data Processing 51801/51904-07
         • Data Processing 51914-15
         • Data Processing 52141
         • Fixed Assets 54XXX
   3. General Approval Requirements for all Non-Enterprise Funds:
      1. Transfers from contingencies require approval of the Board by 4/5th vote.
      2. Appropriations of unanticipated revenue and fund balances require approval of the Board by a 4/5th vote.
      3. Cancellations of appropriations require approval of the Board by a majority vote.
      4. Transfers between capital projects require approval of the Board by a majority vote, regardless if the transfer is within a fund group or between fund groups.
2. Enterprise/Internal Service Funds (ISF)  
   
   1. Appropriations of unanticipated revenue, retained earnings (fund balance) and contingencies require approval of the Board of by majority vote.  
   2. Transfers within an Enterprise Fund/ISF may be approved by the department head, except for transfers involving the following accounts, which require approval of the County Administrator:
      
      • Liability Insurance 51041
      • County Services (A-87) 51916
      • Data Processing 51801/51904-07
      • Data Processing 51914-15
      • Data Processing 52141
      • Long-Term Debt 5310X
      • Fixed Assets 54XXX  
   3. Transfers between capital projects require approval of the Board by majority vote. 

The following is information regarding Classification and Transfer Authority:

Classification: Non-Enterprise Funds

1. Fund
   1. Transfers between Fund Groups
      1. Transfer Authority: 4/5ths Board
   2. Transfers between Funds within same Fund Group
      1. Transfer Authority: Board Majority
2. Budgetary Classifications
   
   1. Transfers between Divisions (Dept. Level 2)
      
      1. Transfer Authority: Board Majority
   2. Transfers between Budgetary Sections within same division (Dept. Level 3)
      
      1. Transfer Authority: CAO
   3. Transfers between Characters within same section
      1. Transfer Authority: CAO
   4. Transfers between Accounts
      1. Transfer Authority: CAO(a); Dept. Head
3. General
   1. Transfers from Contingencies
      1. Transfer Authority: 4/5ths Board
   2. Unanticipated Revenue and Fund Balance
      1. Transfer Authority: 4/5ths Board
   3. Cancel Appropriations
      1. Transfer Authority: Board Majority
   4. Transfers between Capital Project Funds within or between a Fund Group
      1. Transfer Authority: Board Majority

Classification: Enterprise/ISF

1. Increase to an Enterprise Fund/ISF
   
   1. Transfer Authority: Board Majority
2. Transfers within an Enterprise Fund/ISF
   1. Transfer Authority: CAO (a); Dept. Head
3. Transfers between Capital Project
   1. Transfer Authority: Board Majority

Except:

(a) Transfers involving the following accounts: Liability Ins, Data-Processing, County Services, Long Term Debt, and Fixed Assets require CAO approval.

For an appropriation transfer, the requesting department shall complete the Budgetary Adjustment Request Form. 

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