All future county budgets beginning with 1984 are adopted at the appropriate fund/department level; provided, the following controls shall be in effect:
(1) 
The board will continue to follow the emergency and supplemental appropriations processes as prescribed by RCW 36.40.100 and RCW 36.40.140.
(2) 
Any shifts between departments and funds shall be approved only by the board at a regular or special meeting as specified in RCW 36.40.100.
(3) 
The budget process as internally defined shall remain in force and all county officials and department heads shall submit budget requests at the detail expenditure line item and shall be limited to the making of expenditures to the amount of such detailed appropriation lines, such limitations to be enforced by the county auditor.
(4) 
Department heads may submit to the budget director in writing requests that transfers be made among those detailed appropriation lines specified in subsection (3) of this section; and the budget director or in her/his absence the chairman of the board shall implement those transfers in view of current policies of the board.
(5) 
Any transfers among appropriation lines that would serve to create a new employee position must be authorized by resolution of the board.
(Res. 375-1983 (part), 1983)
For the purposes of planning and review of subsequent annual and/or biennial budgets, and for establishing the controls specified in Section 4.08.010, the annual and/or biennial budgets for all county funds and county departments must be submitted with expenditure estimates detailed to the line item level with revenues detailed to the source level, and with such other detail and narratives as requested by the board and the budget director.
(Res. 375-1983 (part), 1983; Ord. 271 (2002) (part), 2002)
In accordance with RCW 36.40.250, in lieu of adopting an annual budget, beginning with 2003-04, the board will adopt biennial budgets for all County funds, with a mid-biennium review and modification for the second year of the biennium. The board will continue to follow the emergency and supplemental appropriations processes as prescribed by RCW 36.40.100 and 36.40.140, applicable to annual budget cycles.
The procedure and steps for adopting a biennial budget shall conform with the procedure and steps for adopting an annual budget. The procedure and steps for the mid-biennium review and modification for the second year of the biennium shall comply with requirements established by the state auditor. The county administrator[1] shall prepare proposed modifications to the biennial budget and shall cause notice of such proposed modifications to be published in the same manner as provided for the annual budget (RCW 36.40.060). A public hearing shall be conducted with regard to mid-biennial budget modifications in the same manner as provided for annual budget adoption (RCW 36.40.070). Further, such mid-biennial budget modifications shall occur no later than the conclusion of the first quarter of the second year of the fiscal biennium.
Expenditures included in the biennial budget, mid-term modification budget, supplemental budget, or emergency budget shall constitute the appropriations for the county during the applicable period of the budget and every county official shall be limited in making expenditures or incurring liabilities to the amount of the detailed appropriation item or classes in the budget. The board shall hold a public hearing on the proposed county property taxes and proposed road district property taxes prior to imposing the property tax levies.
(Ord. 271 (2002) (part), 2002)
[1]
Code reviser’s note: Reference to the County administrator also means the Chief Administrative Officer per Kitsap County Resolution No. 169-2013.