Budget Manual 2020

Budget Manual

Once the department has confirmed approval from Budget and Evaluation, they should complete the following steps: • Submit a Budget Adjustment to transfer appropriated funds from an accounting unit to the appropriate account number .5256 (vehicles) or .5257 (equipment). • After notification from Budget & Evaluation of transfer completion, notify Equipment Services to finalize equipment specifications. • Provide Equipment Services with the appropriate departmental account number(s) with account number .5256 (vehicles) or .5257 (equipment), so that future monthly charges for the equipment are made to the replacement program.

Budget and Evaluation will then:

• Send a copy of the completed Budget Adjustment to Finance (Accounting), which will serve as the department’s approval for a future one-time Journal Entry (JE) charge to the originating departmental accounting unit. • Furnish an ordinance for City Council at the end of the fiscal year, if necessary, to increase the Equipment Services Fund budget by using the adjusted charges.

Refer to “Policy/Procedure for Mid-Year Additions to Equipment Services Fleet” for additional procedures.

Mid-Year Position and Personnel Changes Requests for additional personnel or status changes during the fiscal year and outside the budget process are generally not considered unless all criteria are met. For certain circumstances, a Mid-Year Position Change request can be made. Situations in which a mid-year position change would be eligible include, but are not limited to: • The unforeseen addition of a State or Federal unfunded mandate, • City Council-directed Service Enhancements, • Significant and reasonably unforeseen change in service level demand in a previously identified high priority service area, or • The documented opportunity to increase the efficiency of service delivery. In all cases, the following conditions must be met: • The requesting department must demonstrate that all other strategies for meeting the new service demand have been considered, including reallocation of existing resources and collaborative efforts with other departments; and • There is an identified, sustainable source of funds within the organization to support the additional salary and benefits costs associated with the position addition or upgrade. The preferred source of

Mid-Year Changes B-3