[Adopted 11-14-2000 (P-83)]
This Policy sets an annual budget presentation schedule for Kent County government and requires the County Administrator to present, in writing, a proposed budget to Levy Court on or before March 1 of each year.
A. 
On or before March 1 of each year, the County Administrator, in conjunction with the Director of Finance, shall, in written form, present to the Kent County Levy Court a proposed budget covering all County funds, revenues and expenditures.
B. 
This proposed budget shall be labeled "County Administrator's Proposed (year) Fiscal Budget" and shall have such breakdown of funds and departments as deemed appropriate by the County Finance Director, provided such presentation is consistent with accounting procedures applicable to government agencies.
[Adopted 8-10-1993 (P-8D)]
The Policy is intended to permit the redistribution of funds in departmental budgets. It establishes the procedure to be followed when the approval of a supplement appropriation is sought. It restricts the redistribution of equipment monies (375 and 599).
A. 
Definitions. As used in this Policy, the following terms shall have the meanings indicated:
COST CENTER
Any account (department or office) such as Administration, Community Services, Comptroller, Finance, Personnel, Library Services, etc.
FUND
The following specific funds: Landfill, General, Sewer, Street Light, Suburban Park and Trash Collection. Certain funds are excluded: AeroPark, Capital Projects, Debt Service and Sewer Capital.
GROUP OF ACCOUNTS
Any of three groups such as 100-190 (salary, overtime, medical, disability), 200-250 (conference fees, food, lodging, mileage) or general operations, 251-900 (stationery, postage, telephone, insurance, parts).
B. 
Cost Center managers may redistribute monies "within" a group of accounts (100-190, or 200-250 or 300-900 series). Form KC 008 shall be used to report transfers. The monies shall not be encumbered until the Finance Director has returned a copy of Form KC 008 advising the manager that the redistribution has been entered into the budget software.
C. 
Transfers between groups of up to 10% per annum of the group total may be made with the County Administrator's approval. Form KC 009 shall be used. A copy of the change must be submitted to the Finance Department for verification and confirmation, and then forwarded to the County Administrator. Confirmation of the change will be made to the originating department by the Finance Department once the change has been approved.
D. 
No funds authorized in Minor Code 375 may be encumbered for equipment unless said purchase was detailed in the "approved" budget. An exception request may be submitted to the County Administrator for approval. To request an exception, three copies of a written memorandum explaining the request should be submitted, with a copy of the original budget submission attached. The memorandum must explain the reason for not purchasing the authorized items. A copy noting the action taken on the request by the County Administrator will be returned.
E. 
The County Administrator may approve intrafund transfers (i.e., within the General Fund) of up to 5% per annum, Form KC 009.
F. 
Budget amendments exceeding that authorized above shall be referred to the Levy Court, Form KC 009.
G. 
The County Administrator shall provide a quarterly budget amendment report to the Commissioners.
H. 
On all transactions, the Finance Director shall provide the County Administrator with copies of completed forms given favorable consideration. Where the Cost Center Manager is not the department manager or row officer, the Finance Director shall also provide copies of approved request to those management personnel.
[Adopted 5-10-1994 (P-28A)]
A. 
This Policy applies to the following minor codes:
100 - Salaries - Regular
176 - Blood Bank
102 - Overtime
177 - Dental Insurance
103 - Shift Differential
180 - Life Insurance
104 - Sick Leave Paid on Retirement
181 - Disability Insurance
150 - F.I.C.A. - Employer's Share
184 — Unemp. Comp. Ins.
175 - Medical Insurance
185 - Pension Contribution
B. 
During a fiscal year, excess funds may accrue in the above minor codes when any combination of the following circumstances occur:
(1) 
An employee leaves and excess funds are created while the position remains vacant.
(2) 
A departed employee is replaced by a new employee who receives a lower salary than the employee who left.
(3) 
The department's approved budget authorizes a new position or new positions which remain unfilled during some portion of the fiscal year
C. 
In order for Levy Court to have better information on and control of unencumbered funds, the Finance Department is directed to remove excess funds from a department's budget when created by the conditions stated above and place these funds into an unrestricted contingency account.
D. 
The calculation of excess funds will be made after the new or replacement employee is hired or after it is determined that the position will remain vacant for the remainder of the fiscal year.
E. 
In order for Levy Court to have better information and control during preparation of the General Fund budget, the Personnel Office is directed to eliminate positions from the personnel system which remain unfunded for two complete and consecutive fiscal years.
F. 
The Finance Department will notify the department affected by this action in a written report and the Levy Court via the County Administrator of the amount of funds being transferred and the effective date of the transfer.