From:	C.D. Crepps
To:	Department Contacts
Cc:	Finance Office
Subject:	year-end budget preparations
Sent:	WED,APR10@1:31PM

GREETINGS!

I can’t get budget off my mind today! This reminder message is specifically for staff that may assist in the department’s budgeting processes. Please forward to other appropriate staff that may need to receive this message, if others handle budget matters for you.

I will be periodically broadcasting information to all of you via email, yet please do not hesitate to contact me by phone or email if you should have any questions or concerns for me about what is communicated.

YEAR-END BUDGET PREPARATIONS
Approaching year-end, you will be asked to make purchases in advance of the "new order blackout period" that begins at midnight (12a) on the morning of JUN09 and ends at midnight (12a) on the morning of JUL09.

Also, as you are making purchases, you may realize that the available budget for office supplies or other expenditure lines is insufficient to meet your needs. Please always use the correct expenditure code on requisitions. Then, identify those shortages and I'll work with you to alleviate the budgetary struggles you face, where possible.

Please review the guidelines below for identifying your problem areas as they relate to the current year's budget.

The main topic below is Budget Revisions.

BUDGET REVISIONS
There are two types of budget revisions. 

1.         BUDGET AMENDMENT
One type is the budget amendment that requires approval of our Board of County Commissioners. A budget amendment is needed to change the total budget due to the acceptance of additional grant awards or other funding sources along with a corresponding increase in planned expenditures to comply with the needs of the grant or other funding source. 

For a budget amendment, please send me details on the new funding source or on why the amount of budgeted monies from the funding source should be increased. If the source of funds is grant funds, please send documentation of the grant award, for example. Also, send a suggested list of expenditure accounts that correspond with the new revenue amount.

Items needing approval of the Board of County Commissioners should be submitted to Finance more than a week before the meeting.

Items included in beginning budget are usually regular recurring sources and uses of funds, so additional details may not be needed for items included in beginning budget.

2.         BUDGET TRANSFER
A different type of budget revision is the budget transfer. There are basically two types of budget transfers, budget transfers within a single department and budget transfers among multiple departments. A budget transfer typically does not require approval of the Board of County Commissioners, but rather the approval of both the department(s) and myself (under guidance from the County Manager) is sufficient to effect a budget transfer.

For a budget transfer request within a single department, please send via email (or other written correspondence) the list of accounts and amounts and describe the changes that need to be made. For example, to request a budgetary move of $500 from 210 office supplies to 242 vehicle fuel, you could simply ask that to be done -- "please move $500 from 210 office supplies to 242 vehicle fuel". I will print your request for my records, yet a more formal process is not necessary for a budget transfer request.

If there is not sufficient budget among the accounting departments under your control, you may ask me to find the needed budget for you. Please share with me an estimate of the amount you may need and explain how you derived this amount. I may either (1) find budget in a different accounting department, then transfer that budget, or (2) include your request on a budget amendment to the Board of County Commissioners, once agreed that the additional budget is needed. Since this request may be seen the Board, please do not send this request by email, but by using a letter or memo (which are more formal than an email).

DEADLINES
Please submit your initial request for budget moves by May 9. Then, by June 20, submit any additional budget moves within a single department. No budget moves can be posted after June 30.

CONTACT ME
I am available for one on one discussion and will gladly assist you in any way necessary. We appreciate your time and cooperation with the budget revision process.

Best regards,
--CD