ADOPTED -
Agenda Item No. 27
Introduced
by the Finance Committee of the:
INGHAM
RESOLUTION AMENDING THE
DEFINITION OF COST CATEGORIES FOR BUDGET TRANSFER PURPOSES
RESOLUTION #04-253
WHEREAS, Resolution 88-70
established cost categories for the purpose of budgetary transfers, and
WHEREAS, within the current
definition, there are several central service chargeback
line items from which departments may not spend or transfer funds, and
WHEREAS, this current
definition often results in confusion on the part of departments regarding the
areas from which they are allowed to spend and transfer funds, and
WHEREAS, the new financial
software currently being implemented will allow for a more flexible definition
of cost categories; and
WHEREAS, a
new definition will provide for a more meaningful and flexible budgetary
method, while still providing the necessary level of control.
THEREFORE BE IT RESOLVED,
that effective at the beginning of fiscal year 2005, cost categories will be
defined as follows:
COST CATEGORY LINE
ITEM GROUP
Personnel Services 701.000-725.999
Controllable Expenses 726.000-969.999
(except non-controllable expense
line
items)
Non-Controllable Expenses 915.050
(liability insurance)
921.000
(utilities)
921.070
(courier service)
921.150
(telephone allocation cost)
943.000
(pc equipment service charge)
943.010
(equipment service charge – non pc)
944.000
(vehicle service charge)
Capital Outlay 970.000-989.999
Debt Service 990.000-998.999
Appropriation Transfers Out 999.000-999.999
BE IT FURTHER RESOLVED, that
fiscal year 2005 is defined as
Fund 221 Health
effective
Fund 288 FIA
- Child Care effective
Fund 290 Social
Welfare effective
Fund 561 Fair
Board effective
ADOPTED -
Agenda Item No. 27
RESOLUTION #04-253
BE IT FURTHER RESOLVED, that the budget transfer limits and approval
procedures as set by Resolution 94-93 will remain in effect.
BE IT FURTHER RESOLVED,
that the Controller shall prepare and send a summary of the policies and
procedures regarding the transfer of budgeted funds to all county departments
that have budgetary responsibilities.
FINANCE: Yeas: Lynch, Grebner, Dedden, De Leon, Thomas
Nays: None Absent: Minter Approved