FY 2010-11 Adopted Budget - Volusia County Government

General Budget ProcedureGENERAL BUDGET PROCEDURE1. The operating budget authorizing the expenditure of ad valorem taxes, user charges, fees and otherrevenues will be adopted annually by the Volusia County Council at fund level.2. The budgeted expenditures and reserves for each fund, including reserves for contingencies, will equalthe sum of the projected fund balance at the beginning of the fiscal year and all revenues whichreasonably can be expected to be received during the fiscal year.3. The operating budget will reflect programmatic performance measures for each Division; actualperformance will be compared periodically to estimated targets.4. The Management and Budget Division will prepare an analysis of financial condition at the end of thesecond, third and fourth quarters of the fiscal year.5. The Office of the Chief Financial Officer will annually update the Five-Year Capital ImprovementProgram.6. If the County Manager certifies there are available projected revenues for appropriation in excess ofthose estimated in the budget, the County Council may authorize supplemental appropriations up tothe amount of such excess by ordinance or resolution adopted following a public hearing heldpursuant to Florida Statutes 129.06(f).7. The transfer of appropriations up to and including $25,000 among Activities within a Division willrequire only the Division Directors or his or her designees approval as long as the transfer is notbetween funds. Transfers over $25,000 will require the approval of the Department Director.Transfers of any amount between Divisions within a Department will require the approval of theDepartment Director. Transfers of any amount between two Departments will require the approval ofboth Department Directors, or the County Manager or Deputy County Manager. Transfer ofappropriations from Personal Services will require approval of the County Manager or Deputy CountyManager. Transfers of any amount between funds will require County Council approval. TheSupervisor of Elections, Property Appraiser, Sheriff, and County Attorney will have the same transferauthority as the Department Directors for their budgets.8. Internal Service Funds may be established to account for the provision of goods and services by oneDivision to other Divisions on a break-even cost reimbursement basis when the establishment of suchfunds will attain greater economy, efficiency, and effectiveness in the acquisition and distribution ofcommon goods or services utilized by several or all Divisions.Volusia County Section J - 2