Budget Manual 2020

Budget Manual

Budget Adjustment Format: You must specify the account number and amounts for the account transferring funds out (the “From” account) and the account receiving the funds (the “To” account). A single Budget Adjustment can include multiple “From” and “To” accounts. It’s important that the submitting department provide a thorough explanation of the circumstances that have necessitated the Budget Adjustment. This includes noting if the Budget Adjustment is related to City Council action, such as a Budget Amendment or contract approval. Since all Budget Adjustments eventually appear on a City Council agenda, it is important that the reason for the adjustment be clearly and fully stated in the description. Budget Adjustments under $50,000 are approved by the Budget & Evaluation Department, and are typically processed within 2 business days after final submission. Budget Adjustments over $50,000 must be approved by City Council and take more time. Budget Adjustments that need Council approval must be submitted before the monthly deadline in order to be included on the Consent Agenda. The current Budget Adjustment Calendar can be found on CityNet. Because of the length of time this process can take, adjustments over $50,000 should be planned for, as needed. Budget Amendments and Budget Ordinances A Budget Amendment is an ordinance-driven, City Council authorized change that results in an increase or decrease to the original total Adopted Budget. Budget Amendments are used primarily to provide supplemental appropriations for unbudgeted expenses or to transfer money from one fund to another. Budget Amendments are also used to establish a grant or capital project budget or to increase or decrease revenues and expenditures of existing budgets or programs. A Budget Amendment is accomplished through a budget ordinance. A budget ordinance is a legal instrument used by the City Council to establish spending authority, and is also used to amend the Adopted Budget. Contact your assigned budget and management analyst for advice on preparing and submitting Budget Ordinances. Mid-Year Vehicle and Equipment Requests Departments requesting a mid-year addition (vehicle or equipment) to the fleet or an upgrade to a scheduled replacement will need to submit a Vehicle and Equipment Request form to the Equipment Services manager for review and approval. Equipment Services considers the impact on the overall fleet, needs of the department, and options. The recommendation from Equipment Services will be forwarded to Budget and Evaluation for consideration of the budgetary impact and how the request will be sustainably funded.

Mid-Year Changes B-2