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Editor's Note: For additional information regarding transfer of appropriations, see Charter § 1.7-709.
Upon the recommendation of the Chief Executive, County Council, by resolution may make transfers within and between departments, offices and agencies or to any new account at any time. Transfers are the reallocation of approved appropriations in the operating budget and among capital projects and within grants.
A. 
Interdepartmental appropriation transfers. Upon the recommendation of the Chief Executive, County Council, by resolution, may make operating budget appropriation transfers between departments, offices and agencies, or to any new account at any time during the fiscal year.
B. 
Intradepartmental appropriation transfers. County Council may authorize by resolution that operating budget appropriation transfers which are within the same department, office or agency, may be approved by the joint signatures of the County Controller, Director of the Department of Budget and Finance and Budget Director of County Council. Approval of these transfers shall not alter the total approved budgeted appropriation allocated to a department, but shall merely reallocate resources within a department's, office's, or agency's approved budget.
A. 
The Chief Executive may make cash management transfers at any time. The purpose of a cash transfer is to provide expendable cash to meet the approved appropriation obligation.
B. 
Cash management transfers shall include the following:
(1) 
Equity transfers between self-balancing sets of accounts (funds) as maintained by the County Controller;
(2) 
Capital Budget transfers in accordance with § 5-805.04; and
(3) 
Temporary internal loans.
A. 
The Chief Executive may authorize the transfer up to 20% of any unencumbered funds within the operating budget appropriation of a Department, Office or Agency during the last four months of the fiscal year. The Chief Executive shall notify County Council of such internal transfers before they occur.
B. 
Between the period commencing with the last County Council meeting in December, and the last day the books of the County, as maintained by the County Controller, remain open, the Budget Transfer Committee, consisting of the County Controller, the Director of the Department of Budget and Finance and the Budget Director of County Council shall be appointed by Council to make all operating budget appropriation transfers, including appropriation required to clear post-closing entries, between and within any departments, offices or agencies for the purpose of complying with generally accepted accounting principals related to the matching of expenditures with the appropriate fiscal period. Such transfers are subject to ratification by County Council at their earliest appropriate meeting of the subsequent fiscal year. The net result of said transfers shall not increase the availability of appropriated funds for the year in question.
A. 
Upon the recommendation of the Chief Executive County Council may transfer appropriation and cash from one capital project to another capital project within the capital project's fund in order to establish expenditure control for capital projects, to fund newly created capital projects when necessary, to provide additional funding for capital projects, to cover temporary appropriation and cash deficiencies within a specific capital project or to return excess appropriation and/or cash from completed capital projects to an appropriate reserve status or another project. The Chief Executive shall inform County Council of the effect of such transfers on impacted projects.
B. 
Transfers that involve only the redistribution of cash among approved capital appropriations may be done in accordance with § 5-805.02 and do not require Council approval.
The Chief Executive may authorize the Treasurer to make temporary, noninterest bearing, internal loans of cash between any funds of the County or between the County's General Fund and any capital project, grant project or trust account, to cover temporary cash flow deficiencies. Any temporary, noninterest bearing, internal loan must be fully repaid by the close of the County's fiscal year. The Chief Executive shall notify County Council of such temporary, noninterest bearing, internal loans.