HomeMy WebLinkAboutAGENDA REPORT 1986 0407 CC REG ITEM 10H MOORPARK
ITEM �
JAMES D. WEAK STEVEN KUENY
Mayor �.'` City Manager
THOMAS C. FERGUSON ' CHERYL J. KANE
Mayor Pro Tem City Attorney
ALBERT PRIETO O RICHARD MORTON
Councilmember Director of
DANNY A. WOOLARD Community
Councilmember , Development
LETA YANCY-SUTTON R. DENNIS DELZEIT
Councilmember City Engineer
DORIS D. BANKUS JOHN V. GILLESPIE
City Clerk MEMORANDUM Chief of Police
THOMAS P. GENOVESE
City Treasurer
T O : The Honorable City Council
FROM : Steven Kueny, City Manager
DAT E : April 3, 1986
S U B a 1 C T : Authorization to Transfer between Expenditure Accounts
BACKGROUND
Over the course of the fiscal year minor adjustments are sometimes needed within
a Department's budget. For example, more money might be needed for gasoline
purchases than was budgeted but there has been a savings in another account that
would permit the gasoline to purchased without exceeding the department' s total
approved budget. The City does not have a policy on this subject, but the practice
has been that the City Council approve all inter- and intra-department transfers.
By law, only the City Council can approve increases in the total amount of budget
appropriations.
DISCUSSION
Many public agencies permit the City Manager and/or department heads to transfer
funds within (intra) a department so long as the total departmental expenditures are
not exceeded. This concept should be considered by the City Council to permit
minor adjustments to occur as determined necessary by the person responsible for
managing a department without the requirement for Council approval.
A variation of this concept would be to permit the City Manager to authorize excess
expenditures in one account within each of the budget categories [(1) Personnel
Costs; (2) Supplies, Services, Maintenance and Operations; and (3) Capital Outlay]
so long as the total expenditures for that category do not exceed the total amount
appropriated by the City Council in the fiscal year budget for that category. Fund
transfers between the three budget categories would not be permitted except by
action of the City Council.
If this concept is approved by the City Council, a slightly more restrictive policy
for Capital Outlays should be included. This policy would be that each line item
799 Moorpark Avenue Moorpark, California 93021 (805)529-6864
The Honorable City Council
Page 2
April 3, 1986
expenditure account cannot be exceeded except by Council action. For example,
if Account Code 01-117-605 (Office Equipment) includes a copier, typewriter and
calculator, budgeted for $10,000, $1,00 and $200, respectively, the City Manager
could move funds not needed for one of the items to one of the other two items,
or other items in that expenditure account, so long as the total expenditures for
Account 01-117-605 did not exceed $11,200. Funds not needed in this account
could not be transferred to any other account code without City Council approval.
RECOMMENDED ACTION
Authorize the City Manager to approve within each department transfers between
expenditure accounts:
A. (1) Within the Personnel Costs and (2) within Supplies, Services,
Maintenance and Operations budget categories so long as the City
Council approved budget appropriation for that budget category
is not exceeded.
B. Within each expenditure account for the Capital Outlay budget
Category.
SK:ddb