Agenda - 05-30-2013 - 2 - Laserfiche WebLink

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Budget Administration As required by the North Carolina Budget and Fiscal control Act the County adopts an annual budget ordinance for all funds except those authorized by project ordinance. Orange County governmental funds budgeted under project ordinances include Grant Projects Fund, Community Development Fund, Housing (Section 8) Fund, County Capital Projects Fund, and School Capital Projects Fund. Amending the Budget Appropriations to the various funds are formally budgeted on a functional basis. The County Manager is authorized to approve appropriation transfers within all functions except the Contingency account, which is included in the Miscellaneous function. Revisions that alter the total expenditures of any functional category or fund, including amendments to capital project ordinances and receipt or reduction of grant or new funds, must be approved by the Board of County Commissioners. In addition, appropriations from the Contingency account must be approved by the Board. Encumbrances Operating funds encumbered by the County as of June 30 of the fiscal year are reappropriated through the County's annual budget ordinance (Section 10). Line Item (Object Code) Transfers Inter - departmental line item transfer requests are processed in the Budget and Finance Offices. Normal operating category allocations may be freely transferred within a department's line items. Other operating monies, such as internal service charges for motor pool, telephone, and duplicating, cannot be transferred. Use of unspent personnel services monies are approved on a case by case basis. Additions to capital outlay must be approved by the County Manager or Assistant County Manager. In addition, line item transfers exceeding $25,000 and transfers between departments, within a function, are to be reviewed by the County Manager's Office. Purchase Orders Requests for purchase orders originat e Purchase orders are pre- audited by the and Central Services Department. For each department. Capital Outlay at the department level for all purchases exceeding $100. Finance Director and approved and issued by the Purchasing items costing $100 or less, payment requests are issued by All items exceeding $250 are considered capital outlay items and are approved by the County Manager before purchase. The Budget Office maintains a listing of approved capital outlay and notifies the Purchasing Department of any changes /deletions to this list. Requests for computer equipment are approved by the Information Services Department. Position Control The Budget Office maintains a listing of approved permanent positions. The position count is maintained in full time equivalents (FTE). The County Manager approves temporary increases in the full time equivalent for up to one year assignments. Temporary part time positions that work less than 15 hours per week may be authorized by the department head. All increases in full time equivalents for positions greater than 20 hours per week must be approved by the Board of County Commissioners. 09 Up