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