HomeMy WebLinkAboutAGENDA REPORT 1990 0620 CC REG ITEM 11OBERNARDO M. PEREZ
Mayor
SCOTT MONTGOMERY
Mayor Pro Tern
ELOISE BROWN
Councilmember
CLINT HARPER, Ph.D.
Councilmember
PAUL W. LAWRASON, Jr.
Councilmember
LILLIAN KELLERMAN
City Clerk
MOORPARK ITEM
TO: HONORABLE CITY COUNCIL
FROM: RICHARD HARE, DEPUTY CITY
DATE: JUNE 15, 1990
SUBJECT: YEAR END BUDGET AMENDMENTS
BACKGROUND:
MANAG
STEVEN KUENY
City Manager
CHERYL J.KANE
City Attorney
PATRICK RICHARDS, A.I.C.P.
Director of
Community Development
R. DENNIS DELZEIT
City Engineer
JOHN V. GILLESPIE
Chief of Police
RICHARD T. HARE
City Treasurer
••
CALIFORNA
•
of
1990
ACDON: i/
i
-lone uiry,s current budgetary practice recognizes the periodic need
to adjust budget estimates and appropriations at different levels.
The City's budget is organized around Funds which are further
divided into departments. Within each department are the three
general expenditure categories of personnel expenditures,
operations & maintenance expenditures, and capital expenditures.
The budget for purposes of desciption, detail, and accounting
control is broken down further into line items and in the case of
capital expenditures the line items are subdivided further to
identify specific purchases or projects.
Generally accepted accounting principles which govern appropriate
accounting practices for municipalities, per the City's auditor,
recognizes the fund level as the appropriation level for the City's
budget. In practice the City has been more restrictive and the
appropriation level requiring City Council authorization for
transfers has been the departmental category level.
At the very basic level for the purposes of maintaining control of
expenditures, accurately accounting for the purpose of the
expenditure and appropriately describing expenditures the City
Manager has the limited authority to transfer appropriations
between line items within the budget categories of personnel and
operations & maintenance. For an example, if a position is vacant
and part time help must be relied upon to carry out the duties of
the position the City Manager could transfer appropriations from
line item 502 to line item 503 to more accurately describe the
expenditure.
799 Moorpark Avenue Moorpark California 93021
-- _— (805) 529 -6864
The City Manager's authority is more resticted in the capital
outlay category. Within capital outlay the City Manager is
restricted to transferring appropriations within a line item. For
an example; if under the line item 905 office equipment funds were
budgeted for the purchase of equipment to set up a work area such
as a typewriter and a filing cabinet, and the typewriter was fifty
dollars more than estimated and the cabinet was fifty dollars less,
the City Manager has the budgetary authority to transfer
appropriations between sub -line items and proceed with the
purchase.
In the event, the City Council directs or authorizes actions or
purchases which exceed prior appropriation authorizations and
transfers are required which exceed the City Manager's authority,
then the City Council prior to the year end closing of the budget
should take formal action recognizing the expenditures and
adjusting the appropriations accordingly. Staff is preparing a
schedule of expenditures for this purpose. This schedule is not
complete and is pending the last warrant register processing and
receipt of invoices from some of the City's vendors. It should be
ready for City Council review and action by the planned June 27,
1990 adjourned meeting.
RECOMMENDATION•
Continue this item until the adjourned City Council meeting of June
27, 1990.