Chapter 4.26
BUDGET PROCEDURES

Sections:

4.26.010    Definitions.

4.26.015    Annual or biennial budgets.

4.26.017    Repealed.

4.26.020    Contents, form of budget.

4.26.021    Supplemental information.

4.26.023    Interim financial reports.

4.26.024    Capital improvement plan.

4.26.025    Grant work plan.

4.26.030    Estimates to be filed by county officials.

4.26.060    Preliminary budget prepared by executive.

4.26.065    General fund reserve policy.

4.26.070    Revision by council.

4.26.080    Hearing on preliminary budget, notice.

4.26.100    Final budget to be fixed.

4.26.110    Budget adopted by council and subsequent transfers.

4.26.115    Publication of official budget summary.

4.26.117    Mid-biennium review and modification.

4.26.120    Repealed.

4.26.125    Repealed.

4.26.130    Budget transfers within departments.

4.26.010 Definitions.

The following terms as used in this chapter shall have the meanings indicated below unless a different meaning is clearly indicated by the context.

(1) "Agency" shall mean a major division of county government which corresponds to a county department and which may be composed of one or more appropriation units;

(2) "Appropriation" shall mean monies approved by the council for expenditure through adoption of an ordinance;

(3) "Appropriation unit" shall mean that level of detail in reporting objects of expenditure which sub-totals a group of related objects of expenditure and corresponds to the basic and sub-account (BASUB) level of detail specified in the BARS manual;

(4) "BARS" or "BARS manual" means the Budgeting, Accounting, and Reporting Systems (BARS) manual published by the state auditor, with updates;

(5) "Basic sub-account (BASUB) level" shall mean the basic and subaccount level of detail specified in the BARS manual, which identifies a broad service or group of services having a related purpose;

(6) "Budget transfer" shall mean a shift of appropriations from one appropriation unit to another after adoption by the council of the annual budget;

(7) "Capital outlay" or "capital purchase" shall mean an expenditure which results in the acquisition of, rights to, or additions to fixed assets, including incidental costs such as legal, appraisal and brokerage fees, land preparation and demolishing buildings, fixtures and delivery costs;

(8) "Current expense fund" or "general fund" shall mean the fund to which all taxes, fees, fines and other financial resources not required to be accounted for in another fund are credited;

(9) "Fixed asset" shall mean an asset acquired by the county for its use through purchase, lease, self-construction, donation, or gift, with a life expectancy of more than one year. In addition to land, buildings and equipment, fixed assets also include land and air rights, depletable resources such as minerals or timber, improvements made to rented property and the cost of partly-completed capital projects;

(10) "FTE" shall mean the fractional equivalent of one full time employee working on the basis of a forty (40) hour work week for one (1) calendar year;

(11) "Fund" shall mean a fiscal and accounting entity with a self-balancing set of accounts in which resources and liabilities are segregated for the purpose of carrying out specific activities or objectives;

(12) "Object of expenditure" shall mean an expenditure reported at the object level of detail for expenditure reporting specified in the BARS manual;

(13) "Personnel costs" shall mean all county expenses for personal services included within object categories 10 (salaries and wages) and 20 (personnel benefits) as defined in the BARS manual;

(14) "Reserves" shall mean the amounts by which assets exceed liabilities. Available reserves are those reserves which have not been appropriated or otherwise legally committed;

(15) "Sub-account level of detail" shall mean the object level of detail for revenue reporting specified in the BARS manual;

(16) "Fiscal biennium" means the period from January 1 of an odd-numbered year through December 31 of the next succeeding even-numbered year if the council has authorized a biennial budget pursuant to SCC 4.26.015; and

(17) "Annual allotment" shall mean an estimate of annual expenditures within a biennial budget.

(Added Ord. 86-033, April 23, 1986; Amended Ord. 97-037, § 1, May 21, 1997, Eff date June 6, 1997; Amended Ord 00-009, April 12, 2000, Eff date April 27, 2000; Ord. 06-055, July 19, 2006, Eff date August 5, 2006; Amended Ord. 07-015, March 21, 2007, Eff date April 7, 2007; Amended by Amended Ord. 08-004, March 26, 2008, Eff date April 20, 2008)

4.26.015 Annual or biennial budgets.

(1) The county council may in its discretion budget either annually or biennially in accordance with the county charter, state law, and this chapter; provided that the council shall adopt an annual budget for any year for which a biennial budget is not authorized by separate ordinance as provided in this section.

(2) An ordinance authorizing a biennial budget must

(a) provide for mid-biennium review and modification for the second year of the biennium as provided in RCW 36.40.250 and SCC 4.26.117;

(b) take effect on or before March 15 of the year prior to the fiscal biennium; and

(c) include such further direction regarding the budget process as the council finds necessary.

(3) The first year of a fiscal biennium must be an odd-numbered year. If an ordinance providing for biennial budgets is repealed, the council will revert to adopting annual budgets for the period commencing after the end of the last budget cycle.

(4) Any ordinance authorizing a biennial budget of a general and permanent nature within the meaning of county charter section 2.100 shall be incorporated into this chapter.

(Added Amended Ord. 07-015, March 21, 2007, Eff date April 7, 2007; Amended by Amended Ord. 08-004, March 26, 2008, Eff April 20, 2008; Amended Emergency Ord. 08-138, Oct. 22, 2008, Eff date Oct. 22, 2008)

4.26.017 Biennial budget authorized.

Repealed by Amended Emergency Ordinance No. 08-138 on October 22, 2008.

(Added by Amended Ord. 08-004, March 26, 2008, Eff date April 20, 2007; Amended Emergency Ord. 08-138, Oct. 22, 2008, Eff date Oct. 22, 2008)

4.26.020 Contents, form of budget.

The proposed budget submitted by the executive to the council pursuant to county charter sections 6.05, 6.10, 6.20, and 6.30 shall be an annual budget unless the council has authorized a biennial budget pursuant to SCC 4.26.015 in which case the proposed budget shall be prepared and submitted as a biennial budget. The proposed budget shall contain the following information by fund for each agency and appropriation unit:

(1) If the proposed budget is an annual budget, a listing in comparative form of proposed expenditures for the budget year, expenditures authorized by appropriation for the current year, and actual expenditures for the preceding year. If the proposed budget is a biennial budget, a listing in comparative form of proposed annual allotments for each year of the fiscal biennium, expenditures authorized by appropriation for the second year of the current biennium, actual expenditures for the first year of the current biennium, and actual expenditures for each year of the preceding biennium. Such listing of expenditures shall be coded and classified by account in accordance with the BARS manual. Expenditures within all funds shall be listed at the object of expenditure level of detail.

(2) A listing in comparative form of appropriations requested for the budget year or if the proposed budget is a biennial budget for each year of the fiscal biennium at the appropriation unit level of detail, and of adjusted appropriations for the current year or for each year of the current fiscal biennium reflecting all budget modifications subsequent to adoption of the current budget.

(3) If the proposed budget is an annual budget, a listing in comparative form of revenues that are estimated to be generated by each agency for the budget year, revenue estimates contained in the budget for the current year, and actual revenues generated for the preceding year. If the proposed budget is a biennial budget, a listing in comparative form of revenues that are estimated to be generated by each agency for each year of the fiscal biennium, revenue estimates contained in the budget for the second year of the current biennium, actual revenues generated in the first year of the current biennium, and actual revenues generated for each year of the preceding biennium. Such listing of revenues shall be coded and classified in accordance with the BARS manual. Revenues shall be listed at the sub-account level of detail. Any revenues or other financial resources including but not limited to fund balance, debt proceeds, fund contributions and operating transfers which are not generated by or directly connected with a specific agency shall be listed within the general or non-departmental section of the fund budget.

(4) If the proposed budget is an annual budget, a listing in comparative form by agency of the number of regular and project FTEs for which appropriations are requested for the budget year, the number of regular and project FTEs listed in the budget for the current year, and the number of regular and project FTEs listed in the budget for the preceding year. If the proposed budget is a biennial budget, a listing in comparative form by agency of the number of regular and project FTEs for which appropriations are requested for each year of the fiscal biennium, the number of regular and project FTEs listed in the budget for each year of the current biennium, and the number of regular and project FTEs listed in the budget for each year of the preceding biennium. Such listings shall reflect all FTE increases authorized subsequent to budget adoption.

(5) If the proposed budget is a biennial budget and the county did not utilize a fiscal biennium budgetary process for the previous three years, the information required by this section shall be provided as if the county had utilized a fiscal biennium budgetary process.

(Added Ord. 86-033, April 23, 1986; Amended Ord. 97-037, § 2, May 21, 1997, Eff date June 6, 1997; Amended Ord 00-009, April 12, 2000, Eff date April 27, 2000; Ord. 06-055, July 19, 2006, Eff date August 5, 2006; Amended Ord. 07-015, March 21, 2007, Eff date April 7, 2007; Amended by Amended Ord. 08-004, March 26, 2008, Eff date April 20, 2008).

4.26.021 Supplemental information.

The following supplemental information shall be submitted with the proposed budget:

(1) A summary listing for each fund by agency and appropriation unit of proposed appropriations and estimated resources including revenues from all sources, and any anticipated surplus or deficit.

(2) A general description of program highlights for the budget year or fiscal biennium for each agency at the BASUB level.

(3) The following shall be presented in a manner which is consistent with each agency’s budget:

(a) An organizational chart organized to the division level, which shall also describe any changes in the various agencies, and an additional organizational chart describing any anticipated reorganization,

(b) A general statement of the functions performed by each agency at the BASUB level in sufficient detail to be understood by county citizens,

(c) A statement of goals and objectives of each agency at the BASUB level for the budget year or fiscal biennium accompanied by a detailed work plan describing the work to be performed during the budget year or fiscal biennium, which plan shall include target completion dates,

(d) A comparative listing of performance indicators or measurable objectives by agency at the BASUB level for the budget year, performance indicators or objectives contained in the budget for the current year, and actual performance by performance indicators or objectives for the preceding year; except that if the proposed budget is a biennial budget there shall be submitted a comparative listing of performance indicators or measurable objectives at the BASUB level for each year of the fiscal biennium, performance indicators or objectives contained in the budget for the second year of the current biennium, actual performance indicators or objectives for the first year of the current biennium, and actual performance indicators or objectives for each year of the preceding biennium,

(e) For each fund with revenues exceeding $10 million, a description of revenue estimation methodology and assumptions. The detail for the methodology shall include, but not be limited to, the basis for the assumption and justification for use of the assumption, and

(f) If requested by the agency, a grant work program prepared pursuant to SCC 4.26.025.

(4) A comparative listing of full time or part time positions within each agency at the BASUB level. The listing shall include, for every regular position for which an appropriation is requested for the budget year and for every regular position listed in the budget for the current year, or if the proposed budget is a biennial budget for every regular position for which an appropriation is requested for each year of the fiscal biennium and for every regular position listed in the budget for each year of the current biennium, the following information:

(a) Position title,

(b) Position number,

(c) Number of FTEs listed for the current year or biennium,

(d) Number of FTEs for which appropriations are requested for the budget year or biennium, and

(e) Estimated annual salary and benefits.

(5) A listing for each agency at the BASUB level of extra help and overtime expenses included in the proposed budget.

(6) A comparative listing for the current year and budget year, or if the proposed budget is a biennial budget for each year of the fiscal biennium and current biennium, of all full time or part time project positions within each agency at the department and fund level. The listing shall include all the information requested in subsection (4), plus the expiration date of the project position.

(7) For each fund by agency and appropriation unit, appropriations requested for items of capital outlay and the corresponding sources of funding, and for each fund a prioritized ranking of proposed capital equipment.

(8) A summary table, for information purposes only, of appropriations and estimated FTEs by fund, agency, and appropriation unit.

(9) For the general fund, community development fund, surface water fund, county road fund, solid waste fund, and real estate excise tax cumulative reserve fund, a five year financial forecast projection for revenues, expenditures and fund balance.

(10) For all internal service fund programs charging out costs to county departments via a rate model, and for the general fund’s indirect cost model, a summary report and a detailed report describing the rate development and allocation methodology. These reports shall also address any change in rate development or allocation methodology from the previous budget year or fiscal biennium, including a description and justification for the change, and other information needed to permit full understanding of the model and the changes.

(11) A recommendation for a general fund contribution to the general fund revenue stabilization fund established by SCC 4.116.010 to carry out the general fund reserve policy set out in SCC 4.26.065.

(12) Such other information as may be requested by the council.

(13) If the proposed budget is a biennial budget and the county did not utilize a fiscal biennium budgetary process for the previous three years, the information required by this section shall be provided as if the county had utilized a fiscal biennium budgetary process.

(Added Ord. 86-033, April 23, 1986; Amended Ord. 97-037, § 3, May 21, 1997, Eff date June 6, 1997; Amended Ord 00-009, April 12, 2000, Eff date April 27, 2000; Ord. 06-055, July 19, 2006, Eff date August 5, 2006; Amended Ord. 07-015, March 21, 2007, Eff date April 7, 2007, Amended by Amended Ord. 08-146, Feb. 25, 2009, Eff date Mar. 22, 2009; Amended by Ord. 11-047, July 27, 2011, Eff date August 7, 2011; Amended by Amended Ord. 11-057, Sept. 14, 2011, Eff date Sept. 26, 2011).

4.26.023 Interim financial reports.

(1) The executive, through the department of finance, shall establish a financial reporting system which records in a timely manner and by fund revenues received, encumbrances and expenditures made, and current FTE position counts. The executive shall submit this information for all funds and any additional information required by county charter section 6.60 to the council no later than forty-five days after the end of each quarter and at any time requested by the council. Both annual allotments and biennial appropriations will be used by the executive in reports to the council to track variances during the biennium.

(2) This section shall not preclude the council from requesting such other financial information from the executive as it deems necessary for making fiscal decisions. The council may specify the format and level of detail of all such reports.

(Added Ord. 86-033, April 23, 1986; Amended Ord. 97-037, § 4, May 21, 1997, Eff date June 6, 1997; Amended Ord 00-009, April 12, 2000, Eff date April 27, 2000; Ord. 06-055, July 19, 2006, Eff date August 5, 2006; Amended Ord. 07-015, March 21, 2007, Eff date April 7, 2007).

4.26.024 Capital improvement plan.

The executive shall on an annual basis prepare a capital improvement program for the next six fiscal years pursuant to the county charter and chapter 36.70A RCW.

(Added Ord. 86-033, April 23, 1986; Amended Ord. 97-037, § 5, May 21, 1997, Eff date June 6, 1997).

4.26.025 Grant work plan.

(1) Any county official elected or appointed to administer an agency of the county may annually prepare a grant work plan for approval by the council. A grant work plan must be submitted to the executive for inclusion in the supplemental information submitted to the council in accordance with SCC 4.26.021. A grant work plan shall describe each grant and include the following information for each grant: agency division, fund, program, purpose of grant, grantor, grant term, amount of grant award, amount of matching funds required, source of matching funds, number of required FTEs to perform grant (including an indication if new or project FTEs are required) and shall include a summary table for all grants included in the grant plan. The director of the department of finance shall prepare standard templates to be used for preparation of grant work plans including grant descriptions and grant work plan summaries.

(2) The council shall consider grant work plans in conjunction with its consideration of the annual budget or mid-biennium review. The council may revise a grant work plan and approve the finalized grant work plan by motion. Council approval of a grant work plan shall provide authority for the executive to approve and execute grant documents (including but not limited to applications, certifications, contracts, and subsequent amendments) to implement the approved grant work plan in accordance with SCC 2.10.010(28). Such council approval shall also provide authority for the executive to approve and execute grant contracts for grants received in amounts up to $50,000 greater than the amounts stated in the approved grant work plan.

(Added Ord. 11-047, July 27, 2011, Eff date August 7, 2011; Amended by Ord. 14-111, March 4, 2015, Eff date March 16, 2015)

4.26.030 Estimates to be filed by county officials.

On or before August 1 of each year, each county official elected or appointed to administer an agency of the county shall submit to the executive detailed and itemized estimates both of the anticipated revenues from sources other than taxation and all expenditures requested by such officials for the ensuing fiscal year, except that if the council has authorized a biennial budget pursuant to SCC 4.26.015 such estimates shall be filed on or before July 1 of the year preceding the fiscal biennium and for mid-biennium review on or before August 15 of the first year of the biennium. Such estimates shall include but not be limited to all capital purchases and personnel changes proposed during the budget year or fiscal biennium, or for mid-biennium review the second year of the biennium. The executive shall provide copies of the estimates to the council on or before October 1, except that the executive shall provide copies of the estimates to the council on or before the first Friday in September of the year preceding adoption of a biennial budget.

(Added Ord. 86-033, April 23, 1986; Amended Ord. 97-037, § 6, May 21, 1997, Eff date June 6, 1997; Amended Ord. 07-015, March 21, 2007, Eff date April 7, 2007; Amended by Amended Ord. 08-004, March 26, 2008, Eff date April 20, 2008).

4.26.060 Preliminary budget prepared by executive.

Upon receipt of the estimates, the executive shall prepare, through the department of finance, the executive’s proposed county budget which shall set forth the complete financial program of the county for the ensuing fiscal year, or for the ensuing fiscal biennium if the council has authorized a biennial budget pursuant to SCC 4.26.015, showing the expenditure program and the sources of revenue by which it is to be financed as required by this chapter.

(Added Ord. 86-033, April 23, 1986; Amended Ord. 97-037, § 7, May 21, 1997, Eff date June 6, 1997; Amended Ord. 07-015, March 28, 2007, Eff date April 7, 2007).

4.26.065 General fund reserve policy.

(1) It shall be the policy of the county to deposit any available reserves in the general fund that exceed general fund liquidity needs to the general fund revenue stabilization fund established by SCC 4.116.010 for use in accordance with chapter 4.116 SCC.

(2) The proposed budget prepared and submitted by the executive pursuant to SCC 4.26.020 and 4.26.060 and the final budget adopted by the council pursuant to SCC 4.26.100 shall state the amount of available reserves in the general fund by dollar amount and as a percentage of prior year revenues to the general fund and the amount of available reserves needed for liquidity purposes. If the proposed or final budget retains any available reserves in the general fund in excess of general fund liquidity needs it shall include an explanation of the reasons why the excess amount was not deposited to the general fund revenue stabilization fund.

(Added Ord. 07-122, Nov. 19, 2007, Eff Dec. 17, 2007; Amended by Amended Ord. 08-146, Feb. 25, 2009, Eff date Mar. 22, 2009)

4.26.070 Revision by council.

On or before October 1 of each year, or if the council has authorized a biennial budget pursuant to SCC 4.26.015 on or before the first Friday in September of the year prior to the first year of the fiscal biennium, the executive shall submit those ordinances required by county charter section 6.20 and the proposed budget as required by this chapter to the council. The council shall thereupon consider the budget in detail and make any revisions or additions it deems advisable.

(Added Ord. 86-033, April 23, 1986; Amended Ord. 97-037, § 8, May 21, 1997, Eff date June 6, 1997; Amended Ord. 07-015, March 21, 2007, Eff date April 7, 2007; Amended by Amended Ord. 08-004, March 26, 2008, Eff date April 20, 2008).

4.26.080 Hearing on preliminary budget, notice.

On or before the first business day after October 31 in each year in which it adopts an annual or biennial budget under this chapter, the council will set a date for a hearing on the executive’s proposed budget. The council will publish notice of the hearing, designating the time and place of the hearing and stating that any taxpayer may appear and be heard for or against any part of the budget. The executive shall make copies of the executive’s proposed budget available for inspection and purchase. The hearing may be continued from time to time until concluded.

(Added Ord. 86-033, April 23, 1986; Amended Ord. 97-037, § 9, May 21, 1997, Eff date June 6, 1997; Amended Ord. 07-015, March 21, 2007, Eff date April 7, 2007).

4.26.100 Final budget to be fixed.

Upon the conclusion of the budget hearing, the council shall fix and determine each appropriation and the estimated revenues of the budget at the level of detail required by this chapter and shall by ordinance adopt the budget as so finally determined and enter the same in detail in the official minutes of the council. The budget ordinance shall specify that the budget is adopted at the appropriation unit (BASUB) level of detail for expenditures.

(Added Ord. 86-033, April 23, 1986; Amended Ord. 97-037, § 10, May 21, 1997, Eff date June 6, 1997).

4.26.110 Budget adopted by council and subsequent transfers.

(1) The estimates of revenues and appropriations as finally fixed and adopted in detail by the council and the salary schedule for elected officials filed pursuant to chapter 2.105 SCC shall constitute the budget for the ensuing year or fiscal biennium, subject to the limitations contained in the charter and county code; and the council and every other county official shall be limited in the making of expenditures or the incurring of liabilities to the amount of such detailed appropriations, provided, that budget transfers, budget revisions, emergency and supplemental appropriations, and reallocations within appropriation units may be made as provided by this chapter or as otherwise provided by law.

(2) A supplemental appropriation ordinance may appropriate unanticipated federal or state funds, or unanticipated funds from any local revenue source, available to the county. The clerk of the council shall publish in the official county newspaper notice of the time and date of the meeting at which the ordinance may be adopted, which shall state the amount of the appropriation, at least once each week for two consecutive weeks prior to the meeting.

(3) An appropriation is subject to lapse as set out in county charter section 6.100.

(Added Ord. 86-033, April 23, 1986; Amended Ord. 97-037, § 11, May 21, 1997, Eff date June 6, 1997; Amended Ord 00-009, April 12, 2000, Eff date April 27, 2000; Amended Ord. 07-015, March 21, 2007, Eff date April 7, 2007; Ord. 07-053, June 27, 2007, Eff date Jan. 1, 2008).

4.26.115 Publication of official budget summary.

(1) The council shall publish an official summary of the final budget that is adopted by the county council pursuant to SCC 4.26.100. The executive shall submit to the council a draft budget summary that complies with subsection (2) of this section no later than January 15 of the budget year or, if the budget is a biennial budget, the first year of the fiscal biennium. The council shall by motion approve the budget summary for publication in the form submitted by the executive or as revised by the council.

(2) The draft budget summary must be submitted to the council in an electronic form that can be revised by the council and include:

(a) A compilation of the budget as enacted by the council that clearly sets forth revenue estimates, appropriations at the appropriation unit level of detail, and authorized FTEs by agency, position title, and project end date;

(b) One or more tables comparing revenues and expenditures by fund and agency for the three years immediately preceding the budget year or fiscal biennium;

(c) A five-year forecast of general fund revenues, expenditures, and year end fund balances;

(d) A five-year forecast of revenues, expenditures, and fund balances for each fund other than the general fund with revenues in excess of ten million dollars;

(e) A narrative description of differences between the final budget and the previous budget;

(f) A narrative description of differences between the final budget and the budget proposed by the executive pursuant to SCC 4.26.020; and

(g) Other information requested by the council.

(3) The council may in its discretion publish an official supplemental budget summary for the second year of a fiscal biennium. Within 30 days after receiving written notice that the council intends to publish a supplemental budget summary the executive shall submit to the council a draft supplemental budget summary for the second year of the fiscal biennium substantially as described in subsection (3) of this section.

(Added Ord. 86-033, April 23, 1986; Amended Ord. 97-037, § 12, May 21, 1997, Eff date June 6, 1997; Amended Ord. 07-015, March 21, 2007, Eff date April 7, 2007; Ord. 07-125, Nov. 19, 2007, Eff date Dec. 17, 2007).

4.26.117 Mid-biennium review and modification.

An ordinance authorizing a biennial budget shall provide for mid-biennium review and modification for the second year of the fiscal biennium. On or before October 1 of the first year of the biennium, the county executive shall submit to the county council a proposed budget modification for the second year of the biennium in the form of an ordinance. The Executive’s proposed budget modification shall be limited to changes arising from economic changes of conditions and emerging issues unless approved in advance by the council, and shall comply with requirements of the state auditor established pursuant to RCW 36.40.250. The ordinance shall detail all recommended increases and decreases to the existing modified biennial budget including revised second year annual allotments, and revised biennial expenditures and revenues. The ordinance shall be accompanied by the information described in SCC 4.26.020 and 4.26.021 updated to show actual revenues and expenditures, the estimates of revenues and expenditures submitted to the executive pursuant to SCC 4.26.030, and such proposed tax and revenue ordinances as may be necessary to generate revenues for the second year of the biennium. The council shall hold a public hearing on the proposed modification following notice as provided in SCC 4.26.080. Upon the conclusion of the hearing the council may take such action as it finds appropriate, provided that any budget modification shall be enacted by ordinance in the same manner as other ordinances.

(Added Amended Ord. 07-015, March 21, 2007, Eff date April 7, 2007; Amended by Amended Ord. 08-004, March 26, 2008, Eff date April 20, 2008)

4.26.120 Vacancies, reclassifications.

(Added Ord. 86-033, April 23, 1986; Amended Ord. 97-037, § 13, May 21, 1997, Eff date June 6, 1997; Ord. 07-127, November 19, 2007, Eff date December 22, 2007; Repealed by Emerg. Ord. 08-105, Aug. 13, 2008, Eff date Aug. 13, 2008).

4.26.125 Personnel cost lid.

(Added Ord. 86-033, April 23, 1986; Amended Ord. 97-037, § 14, May 21, 1997, Eff date June 6, 1997; Repealed by Ord 00-009, April 12, 2000, Eff date April 27, 2000).

4.26.130 Budget transfers within departments.

Pursuant to RCW 36.40.100 and charter section 6.95, budget transfers within a department may be made as follows:

(1) The executive may approve any budget transfer within a department of $50,000 or less per transfer upon notice to the department of finance and without prior submission to or approval by the council, subject to the restrictions contained in section (3) of this section.

(2) An agency head may approve a budget transfer between appropriation units within his or her department of $25,000 or less per transfer upon notice to the department of finance and without prior submission to or approval by the executive or council, subject to the restrictions contained in subsection (3) of this section.

(3) The authority to approve budget transfers set out in subsections (1) and (2) of this section is subject to the following restrictions:

(a) Monies allocated in the budget for capital outlay may only be transferred for expenditure for capital outlay. This restriction does not apply to transfers of $10,000 or less.

(b) Monies allocated in the budget for personnel costs may only be transferred for expenditure for personnel costs. This restriction does not apply to transfers of $10,000 or less.

(c) Budget transfers that establish new programs or that terminate programs require council approval.

(d) Budget transfers from the non-departmental division of the current expense fund, except transfers from the executive contingency account, require council approval.

(4) The executive shall notify the council not less than quarterly of budget transfers approved under subsections (1) through (3) of this section. Such notification shall include a listing of the specific approving officials, funds, departments, appropriation units, objects of expenditure, and amounts involved in the transfers, and a detailed statement of the reasons why the transfers were approved. An agency head shall upon request provide the executive with information needed by the executive to comply with this subsection.

(5) All budget transfers within departments not authorized by subsections (1) through (3) of this section, and all reallocations within an appropriation unit not authorized by subsection (8) of this section, shall require council approval. A budget transfer or reallocation that is submitted to the council for approval must be accompanied by the following written information:

(a) A detailed statement of reasons why the budget transfer or reallocation is believed to be necessary.

(b) Identification of the specific funds, department, appropriation units, and objects of expenditure that are affected, and the amount to be transferred or reallocated.

(c) For each appropriation unit involved in a budget transfer, the following information:

(i) Original appropriation amount, and

(ii) Adjusted appropriation amount.

(d) Such other information or documentation as the council may request, or as may be required by the charter or county code.

(6) All requests for council approval of budget transfers or reallocations pursuant to this section shall be submitted to the clerk of the council and shall include a proposed motion. The clerk shall process the request in accordance with chapter 2.48 SCC.

(7) Action by the council to approve a budget transfer or reallocation request pursuant to this section shall be taken at a public meeting and shall require at least three affirmative votes as provided in SCC 2.48.100. The council may increase or reduce the amount of a proposed budget transfer, including a budget transfer from the reserve for county operations account established by chapter 4.59 SCC, provided that a budget transfer that has been increased or reduced shall not take effect unless the county executive files a statement of concurrence with the clerk of the council within five working days after final council action. Such actions shall be effective on the date the motion approving the transfer is adopted.

(8) A reallocation of monies between objects of expenditure within an appropriation unit is not a budget transfer and does not require approval by the executive or council under subsections (1) through (7) of this section except as provided herein. An agency head may reallocate monies between objects of expenditure within an appropriation unit, subject to the following restrictions:

(a) Monies allocated in the budget for capital outlay may only be reallocated for expenditure for capital outlay. This restriction does not apply to reallocations of $10,000 or less.

(b) Monies allocated in the budget for personnel costs may only be reallocated for expenditure for personnel costs. This restriction does not apply to reallocations of $10,000 or less.

(c) The executive may impose additional limitations on the authority of an agency head appointed by the executive to approve a reallocation within an appropriation unit.

(9) For purposes of this section, the term "department" shall include any county agency or office to the extent consistent with RCW 36.40.100. A transfer from the non-departmental division of the current expense fund shall be deemed to occur with the department to which the transfer is made.

(10) This section does not authorize budget transfers between departments.

(Added Ord. 97-037, § 15, May 21, 1997, Eff date June 6, 1997; Amended Ord 00-009, April 12, 2000, Eff date April 27, 2000; Amended Ord. 04-133, Nov. 23, 2004, Eff date December 17, 2004).