HomeMy WebLinkAboutMC-986
Adopted: December 2, 1996
Effective: January 2, 1997
ORDINANCE NO. MC-986
1 AN ORDINANCE OF THE CITY OF SAN BERNARDINO ADDING CHAPTER 3.05
TO THE SAN BERNARDINO MUNICIPAL CODE RELATING TO APPROVAL OF
2 BUDGET TRANSFERS
3 THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO DO
4 ORDAIN AS FOLLOWS
5 SECTION 1. Chapter 3 05 is hereby added to the San Bernardino Municipal Code to read
"3 05 010
Approval of Budl:et Transfer
Following approval of the Final Budget by the Mayor and Common
Council, budget transfers within a department budget in an amount not to
exceed $25,000 per transfer shall be approved or disapproved according to
established Finance policies and procedures and on forms approved by the
Finance Department, and with notice to the Director of Finance, and
written notice to the Mayor and Common Council, as long as the total
department budget allocation is not increased and as long as no transfers are
approved into or out of budget allocations for personnel salary or benefits.
3 05 020
Exception Restricted Funds
The authority of Section 3 05 010 of this Chapter does not include transfers
into or out of funds, the use of which is restricted by law
3 05 030
Exception: Elected Officials
The authority of Section 3 05 010 of this Chapter does not restrict the
discretion of elected officials who may transfer or allocate funds within
their departments as they see fit, with notice to the Finance Director
3 05 040
Mayor and Council Approval.
Any other budget transfers must be approved by the Mayor and Common
Council. "
28 DAB:tbm[Budget.Ord]
November 25, 1996
MC-986
AN ORDINANCE. . ADDING CHAPTER 3.05 TO THE SAN BERNARDINO
MUNICIPAL CODE RELATING TO APPROVAL OF BUDGET TRANSFERS
I HEREBY CERTIFY that the foregoing Ordinance was duly adopted by the Mayor and
2
Common Council of the City of San Bernardino at a
reg1l1,gr
meeting thereof,
3
held on the 2nd day of December , 1996, by the following vote, to wit:
4
5 Council Members. AYES NAYS ABSTAIN ABSENT
6 NEGRETE x
7 CURLIN x
8 ARIAS x
9 OBERHELMAN x
10 DEVLIN x
11 ANDERSON x
12 MILLER x
13
14
15
16
17
Rruhd~ '-C~a./L~
jJ CITY CLERK
d~ XJClYLOL\..curn~ ctlnf]..)/ /uf-L'Tj
The foregoing Ordinance is hereby aPtrfoved this ---"..th.. day of nprpmnpr ,1996
18
19
20 Approved as to form
and legal content:
21
JAMES F PENMAN,
22 City Attorney
23
0
24 By ~>t 1
,
I bZ "" .-r.-,/.....
25 ;//
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27
28 DAB:tbm(Budget.Ord]
~~\
;Z'1I {ttdl
, ayor
City of San Bernardino
November 25, 1996
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MC-986
CITY OF SAN BERNARDINO
FISCAL POLICIES AND PROCEDURES
TITLE.
BUDGET AMENDMENTS
PURPOSE:
To establish the administrative procedures for recording all changes to the City's annual budget.
Changes include increases, decreases and transfers in both revenues and expenditures. Changes
to the budget may be required for several reasons, including changes in Memorandums of
Understanding (MOU's), acceptance of grant programs, revisions of currently funded programs,
as well as minor administrative adjustments such as intradepartmental revisions between line
items.
POLICY
Administrative adjustments to the budget within the same fund and department that do not
increase a department's total budget allocation and do not increase or decrease personnel services
accounts shall be approved or disapproved by the Director of Finance (or designee) up to
$25,000 with written notification to the Mayor and Common Council. Administrative changes
over $5,000 that do not increase a department's total budget allocation and do not increase or
decrease personnel services accounts may be further reviewed by the City Administrator (or
designee) up to $25,000 These approval amounts are similar to established purchasing authority
limits. All expenditures must comply with established purchasing procedures.
Any request for changes to the budget that do not meet the requirements above must have
approval of the Mayor and Common Council.
PROCEDURES
1.0 ADMINISTRATIVE AMENDMENTS - changes to the budget that do not require the
approval of the Mayor and Common Council and may be approved administratively by the
Finance Department.
1.1 BUDGET TRANSFERS - Requests for amendments to the budget of $25,000 and under
that do not increase a department's total budget allocation and do not increase or
decrease personnel services accounts.
1.2 Departments will lmtIate budget transfers by completing a "Budget
Transfer/Amendment" form (blank forms can be obtained from the Print Shop) On
the form departments will specify from which account the funds are coming from, to
which account the funds will go, and the amount of the transfer Each transfer request
should have a thorough justification and include any supporting back-up documentation.
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MC-986
1.3 All requests for budget transfers require the signature of the department head or
designee
1.4 All requests for budget transfers not requiring Council approval will be directed to the
Finance Department for review and processing. The Finance Department will
determine the following:
a. availability of funds
b level of approval authority required.
c. validity of account numbers
1.5 Budget transfers of $25,000 or under shall be approved or disapproved by the Finance
Director or designee. The Mayor and Common Council will receive monthly written
notification of all approved budget amendments. Transfers over $5,000 may be
forwarded to the City Administrator's Office for further review
1.6 After the request for budget transfer has been approved and processed, the Finance
Department will return the pink copy of the "Budget Amendment/Transfer" form to the
requesting department indicating the journal entry number for the budget transfer
2.0 LEGISLATIVE AMENDMENTS - changes to the budget that require the approval of the
Mayor and Common Council and may not be approved administratively
2.1 SUPPLEMENTAL BUDGET REOUESTS - requests for additional appropriation of
funds. All supplemental budget requests require the approval of the Mayor and
Common Council.
2.2 BUDGET TRANSFERS - Any requests for the transfer of funds from one account to
another over $25,000 require the approval of the Mayor and Common Council.
2.3 All requests for budget transfers that impact any personnel services accounts require the
approval of the Mayor and Common Council.
2.4 All requests for transfers between departments or funds require the approval of the
Mayor and Common Council.
2.5 Departments will initiate budget transfers/supplemental budget requests by completing
a "Budget Transfer/Amendment" form (blank forms can be obtained from the Print
Shop) All requests must be adequately justified, explaining the conditions creating the
need for additional funds in the specified account. The "Budget Amendment/Transfer"
form should be submitted to the Council as part of the department's agenda item
pertaining to the use of the funds.
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MC-986
The Finance Department will review the budget amendment for accuracy and
availability of funds at the time the agenda item is reviewed and prior to going to the
Mayor and Common Council for approval.
2.6 Upon Council approval, the department should forward the "Budget
Amendment/Transfer" form with proof of Council approval to the Finance Department
for processing.
2.7 After the budget transfer/supplemental budget request has been approved and processed,
the Finance Department will return the pink copy of the "Budget Amendment/Transfer"
form to the requesting department indicating the journal entry number for the budget
amendment.
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