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HomeMy WebLinkAbout18982 - RESOLUTIONS - 2/19/1997 RESOLUTION NO. 18982 OF THE CITY COU114CIL OF TEE CITY OF PALM SPRINGS, CALIFORNIA, SETTING FORTH POLICIES AND PROCEDURES WITH RESPECT TO BUDGET ADOPTION, ADJUSTMENTS, AMENDMENTS, AND ' TRANSFEIRS OF FUNDS, AND RESCINDING RESOLUTION P:TO. 16514 WHERE-AS, Resolution No. 16514, adopted by the City Council on July 5, 1988, established certain policies pertaining to budget execution; and WIIEREAS, it is important that procedi!ire and policies relating to the execution of the Annual Budget of the City of Palm Springs be carefully delineated in order to enable the most effective control and use of public funds as authorized by the City Council; and WIIEREAS, in order to provide for changing conditions and to maintain flexibility in the budget accounts, it is necessary that certain authority relating to the execution of the Budget be vested in the City Manager in accordance with policies of the City Council; NOW, THEREFORE, BE IT RCSOLVED by the City Council of the City of Palm Springs, that: Section 1. Departmental Activities The adopted Bridget of the City shall consist of a Resolution specifying the total appropriation for each departmental activity (e.g. Police Administration, Airport Administration, Street Maintenance, etc.). Section 2. Fund Amendments The appropriations for each Fund may only be: increased or decreased by the City Council by passage of i Resolution amending the Budget, with the exception of budget adjustments as provided in Section 8 hereof. Section 3. Expenditure Objects Departmental Activities shall be subdivided into at least the following major objects of expenditure: Personal Services Materials, Supplies and Services Special Charges Capital Outlay Debt Service Section 4. Activity Adjustments The City Manager and Assistant City Manager shall have authority to adjust the amounts appropriated between Activities 946 within a Fund, provided, however, that the total appropriations for each Fund may not exceed the amounts provided in the budget resolution. Said adjustments shall be made only upon. Resolution No. 18982 Page Two Section 4. Activity Adjustments (cont'd) written justification by the department head(s) responsible for the ' Activity or Activities or activities involved. Budget adjustments between Activities within a Fund are subject to review by the Finance Chairman of the City Council. Section 5. Object Adjustments A. Individual object account budgets may be exceeded within an Activity in the Materials, Supplies and Services expenditure category, provided the total budget for this expenditure category is not exceeded. B. In the event, at any time, excess Personal Services budgetary funds (salaries, etc.) of more than $100 are needed to fund additional Materials, Supplies and Services or Special Charge expenditures which exceed the total amount budgeted for those expenditure categories, written justification by the department head responsible for that Activity is required and must be approved by the City Manager or Assistant City Manager. Adjustments of $100 or less may be made by the Office of Management ' & Budget upon request of the appropriate department. C. Personal Services, Capital Outlay and Debt Service budgetary object categories cannot be exceeded without written justification by the department head responsible for that Activity approved by the City Manager or Assistant City Manager. Section 6. Expenditure Accounts The Finance Director shall be responsible for establishing and administerr.ng a uniform chart of accounts which shall set forth the various expenditure accounts for each object of expenditure. The chart of accounts shall be designed to provide a maximum of flexibility and cost accounting detail (Office of Management & Budget Manager is responsible for efficient and effective budgetary control). Section 7. Interfund 'Transfers Transfer of cash or unappropriated Fund Balance from one fund to another shall be made only upon resolution of the City Council, including the Resolution adopting the Annual Budget, Section 8. Budget Adjustments - Offsetting Revenues and Expenditures The Office of Management & Budget shall be authorized to increase or decrease an appropriation for a specific purpose where said appropriation is offset by unbudgeted revenue which is designed for said specific purpose. Such authority shall apply to inter-departmental charges for services rendered, and to services provided to others which are covered by fees, such as recreational activities, police services, insurance recoveries, and Resolution No. 18982 Page Three Section 8. Budget Adjustments - Offsetting Revenues and[ Expenditures (Cont'd) the like. All such adjustments to the appropriation and revenue , accounts shall be recorded on proper forms by the Office of Management & Budget and approved by the City Manager or Assistant City Manager. In Budget Adjustments - Offsetting Revenues and Expenditures addition, the Finance Director shall have the authority to correct accounting errors in the appropriation and revenue accounts. Section 9. Resolution No. 16514 is hereby rescinded. ADOPTED this I9th day of February 1997. AYES: Members Barnes, Hodges, Oden, Spurgin and Mayor Kleindienst NOES: PIone ABSENT: done ATTEST: CITY O i M-SPIJNt^ CA]LIFORNIA , City Clerk City anager REVIEWED & APPROVED: .d.