FY 2010-11 Adopted Budget - Volusia County Government

Appropriation ProceduresAPPROPRIATION PROCEDURES1. Fund appropriations by the County Council will be allocated to Divisions, Activities, and line itemobject codes as deemed appropriate by the County Manager to facilitate managerial control andreporting of financial operations.2. Divisions are encouraged to prepare their budget requests at levels necessary to provide adequateservices to the community. When possible, program expansions should be offset by reductions inother programs that have proven marginal.3. Emphasis in planning for the delivery of County services will center on the development of goals andperformance objectives that lead to end results or service levels to be accomplished. Divisions areasked to give careful attention to the identification of specific performance objectives and servicelevels and to relate budget requests to those objectives.4. The budget request for County Divisions will include itemized lists of all necessary capital equipment,and replacement of inadequate capital equipment.5. Each year County staff will prepare a Five-Year Capital Improvement Program document; thisdocument will identify public facilities and infrastructure that eliminate existing deficiencies, replaceinadequate facilities, and meet the needs caused by new growth.6. The annual budget will include sufficient appropriations to fund capital projects for the first year of theFive-Year Capital Improvement Program. Any project approved for funding will have an adequatebudget for operation and maintenance, or the County Manager will request that the County Councilre-examine the established service level for this service.7. Every appropriation (except an appropriation for capital projects and federal, state and local grants)will lapse at the close of the fiscal year to the extent that it has not been carried forward.Appropriations for capital projects and federal, state or local grants will continue in force until thepurposes for which they were approved have been accomplished or abandoned. The purpose of anyappropriation will be deemed abandoned if three years pass without any disbursement orencumbrance of the appropriation unless re-appropriated by the County Council.8. Debt service millage will be anticipated at levels that will generate sufficient revenue to make allrequired payments.9. Countywide revenues will be allocated to services that provide a countywide benefit.10. All revenues that are reasonably expected to be unexpended and unencumbered at the end of thefiscal year will be anticipated as "appropriated fund balance" in the budget of the following fiscal year.Volusia County Section J - 5