(a) Supplemental appropriations. A supplemental appropriation is an allocation of funds to a county department or agency for a specific purpose not anticipated when the original budget appropriation was approved. Council may make supplemental appropriations which shall specify the sources of funds for such appropriations. The procedure for approval of supplemental appropriations shall be the same as that prescribed for enactment of ordinances.
In the preparation of supplemental appropriations, council may require such reports, estimates and statistics from any county agency or department as may be necessary to perform its duties as the responsible fiscal body of the county.
The county council will consider a request for supplemental appropriations only under the following criteria:
(1) That the department manager can demonstrate that the original appropriation of funds was not sufficient to last through the entire year based on the planned level of services that were originally approved by the council in the budget ordinance.
(2) That new positions or capital items will not be eligible for consideration except under extreme emergencies where the lack of additional personnel or a new capital item would not allow the department to provide essential budgeted services.
(3) That the department manager is responsible for providing county services under adverse inflationary conditions and working with costs beyond the manager’s control. If the expenditure of appropriated funds is not controlled by the manager and he or she cannot alter either the level of expenditures or the unit cost, the manager may, under extreme circumstances, request a supplemental appropriation.
(4) That the funds are required either to provide a new service or expand an existing service mandated by federal, state or county statute.
The supplemental request must be created by a change in either the internal or external environment.
The department manager requesting a supplemental appropriation shall submit detailed justification including the impact of the supplement on the existing budget in accordance with the above criteria to the department of general services. The request will be reviewed with the county administrator in accordance with budget policies and submitted with a staff report to the finance committee.
Supplemental financing for any purpose shall not be approved unless at least 3/4 of all council members vote for its approval at a regular meeting.
(b) Fund transfers.
(1) Intradepartment transfers. Funds appropriated in the annual budget may be transferred by the county administrator between line item accounts within a department or nondepartment account for the purpose of providing continuing county services approved by council in the budget ordinance.
The county administrator will approve the transfer subject to appropriate detailed justification by the department manager. The county administrator will submit an informational report of such transfers to the council. Intradepartment transfers will also be subject to the following criteria:
a. A transfer of funds shall not be made for the purpose of creating new personnel positions. The powers and duties of the administrator shall include, but not be limited to, being responsible for employment and discharge of personnel subject to the appropriation of funds by the council for that purpose.
b. Reserved.
c. A transfer of funds shall not be made from an account that will knowingly result in a deficit in the account during the fiscal year.
d. A transfer of funds shall not be made which would result in the need for additional county funds within the current fiscal year. (For example, a transfer request to purchase an automobile would not be approved if the department did not have sufficient funds for maintenance, gas, tires, etc.)
(2) Interdepartmental transfers. All fund transfers from 1 department or nondepartment account to another department or nondepartment account must be approved by the county council. Transfers of funds from the non-departmental salary account to line department salary accounts can be made by the Management and Budget division to reflect merit increases and market adjustments as approved in the budget process by County Council without further action.
(1976 Code, § 7-82) (Ord. 527; Ord. 690, § 2; Ord. 2023, §§ 1, 2, passed 8-28-1989; Ord. 2290, § 1, passed 9-3-1991; Ord. 2578, § 4, passed 5-3-1994; Ord. 3680, § 1, passed 4-1-2003)