Budget Adjustment Guidelines - Fauquier County
FAUQUIER COUNTY BUDGET ADJUSTMENT GUIDELINES: Section Policy Intra‐departmental • Budget Office approves all transfers. Transfers • Departments must reconcile personnel, operations, and capital budgets with expenditures on a category basis. • Transfers between personnel and nonpersonnel by exception, subject to County Admin approval. Inter‐departmental • Budget Office: $50,000 >$50,000 • Transfers between personnel and nonpersonnel by exception, subject to County Admin approval. Contingency Reserve Board of Supervisors approves based on Finance Committee recommendation. New Positions/Multi Year Board of Supervisors approves based on Finance Committee Commitments recommendation. Supplemental • Staff granted authority to carry forward budgets for unexpended grants Appropriations and encumbrances as part of year‐end closeout. • Public hearing required for supplemental appropriations >1% of total appropriations (per Code of Virginia). Capital Projects (CIP & • Board of Supervisors approves transfers between projects. Enterprise Funds) • Intra‐project transfers subject to same approval requirements as intra‐ departmental transfers. • Staff granted authority to carry forward unexpended capital project budgets in CIP and Enterprise Funds.
Fauquier County Budget Action Form Requesting Dept./Organization: Explanation of Request (please go to next worksheet if additional space is required: Supplemental Appropriation: Transfer: BAF # (assigned by Finance Dept.) Funding Details (for additional space, please go to next worksheet) From To Description Budget Code Amount Budget Code Amount Department Head Signature Budget Office Recommendation: FY $ - Total: $ - Date: Approve: Comments: Yes No Signature Date: Approve: Comments: Yes No Signature Date: Finance Committee Recommendation (if required): Approve: Yes No Date: Approve: Yes No Date: Finance Signature(s): Sent to Budget: Total: County Administration Recommendation (if required): Board of Supervisors Action (if required): Finance Use Only Table Until (date): Date: