Budget Transfer and Amendment Policy (BF-7, Rev.7)Page 1 of 3
DEPARTMENT: Finance POLICY NUMBER: BF-7
SUBJECT: Budget Transfer and
Amendment Policy
SUPERSEDES: BF-7, Rev 6
(10-1-2021)
REVISION: 7 EFFECTIVE DATE: March 1, 2023
APPROVED BY: Terrence R. Moore, ICMA-CM, City Manager
PURPOSE
The purpose of this policy is to define, standardize, and set forth procedures and responsibilities for
amending or adjusting the adopted budget. It is understood that from time to time the originally adopted
budget needs to be amended or adjusted because of unplanned or unforeseen circumstances. The City of
Delray Beach formally authorizes, appropriates, and adopts the budget by department and by fund.
Expenditures cannot exceed individual departmental and fund appropriations without formal action of the
City Commission. Department Heads are responsible for monitoring their respective budgets. The following
information sets forth the authority and process by which the originally adopted budget may be amended
or adjusted.
POLICY
BF-7.1 Definition:
The process for amending the budget is based upon Section 166.241, Florida Statues as well as Section
4.05(F) of the City Charter. This administrative policy establishes the process for making amendments or
adjustments to the adopted budget. In the context of this administrative policy, the term department is
defined as the following:
00-Administration 25-Disaster Services 59-Economic Awards
10-Administrative Services 26-Development Services 61-Miscellaneous
11-City Commission 34-Sanitation 72-Parks & Recreation
12-City Manager 36-Water & Sewer 73-Cultural Services
13-Finance 37-Geographic Information Systems 74-Special Events
14-City Attorney 38-Stormwater 75-Recreational Facilities
15-City Clerk 39-Cemetery 79-Other Recreational Facilities
16-Information Technology 40-Environmental Services 85-Debt Service
17-Human Resources 41-Public Works 90-Miscellaneous
18-Pensions 42-Engineering 91-Transfers
21-Police 43-City Garage 95-Contingency
22-Fire 45-Parking Facility
24-Neighborhood & Community Services 54-Neighborhood Services
CITY OF DELRAY BEACH
ADMINISTRATIVE POLICIES AND PROCEDURES
Page 2 of 3
If a department is not specifically listed above, or is not combined with one of the above, it will be considered
a separate department based upon the individual department number established in the ERP (Enterprise
Resource Planning) financial accounting software.
BF-7.2 Appropriation of Expenditures – City Commission Approval Required:
A. New Appropriations - Budget appropriation requests that increase the budgeted level of expenditures
for a given department or fund must be approved by resolution, requiring formal action of the City
Commission. Pursuant to Florida Statutes, budget amendments must be adopted in the same manner
as the original budget.
A receipt of revenue from a source not anticipated in the budget and received for a particular purpose
including, but not limited to, grants, donations, gifts, or reimbursement for damages, may, by resolution
of the City Commission, be appropriated and expenditures provided for in the budget.
B. Transfers Between Funds – Transfers of appropriations between funds must be approved by the City
Commission.
C. Transfers Between Departments – Transfers of appropriations between departments must be
approved by the City Commission.
D. Transfers Between Major Object Code Groups – Transfers of $65,000 or more between major
expense object code groups (i.e., Personnel, Operating and Capital), including those within the same
fund and department, must be approved by the City Commission. Transfers between major object
code groups of less than $65,000 within the same fund and department are approved by the City
Manager.
E. Transfers of Appropriations Between Capital Improvement Projects - Capital improvement
projects are controlled by project total. Transfers of appropriations between capital improvement
projects require the approval of the City Commission.
BF-7.3 Appropriations of Expenditures – Administrative Budget Adjustments
A. General Information
1. Department personnel will be prevented from processing a transaction in the ERP system against
an object code that does not have a sufficient budget balance. A Departmental Budget Transfer
Request will be required to move budgeted funds between allowable object codes within the
Fund/Department before the transaction can be completed.
2. Department directors or their designees, are authorized to transfer budgeted funds, with a net
change effect of zero, between allowable object codes within their departments to prevent deficit
balances and to allow for continuity in the processing of transactions. All object codes with an
approved operating budget are allowable for transfer by the department in accordance with the
criteria outlined below.
3. The number of transfers completed by departments is not limited; however, adequate budgeting
and planning will prevent or reduce the number of transfers requested.
4. Failure of a department director to adequately monitor their budget, thereby exceeding the
departmental appropriated budget, can lead to disciplinary action up to and including termination.
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B. City Manager Approval Required
1. Transfers Within the Same Fund and Department, Same Major Object Code Group – Transfers of
$10,000 or greater between activities within the same department, in the same major object code
group, require approval by the City Manager. The cumulative amount of all such transfers shall not
exceed $64,999.99 for any department in a given fiscal year. Transfers of less than $10,000 in the
same fund and department, same major object code, may be approved by the Chief Financial
Officer.
2. Transfers of Existing Appropriations Between Major Object Code Group – Transfers of less than
$65,000 between major object code groups (i.e., personnel, operating and capital) within the same
fund and department must be approved by the City Manager. The cumulative amount of all such
transfers shall not exceed $64,999.99 for any department in a given fiscal year. Transfers of
$65,000 or greater must be approved by the City Commission.
C. Chief Financial Officer Approval Required
Transfers Within the Same Fund and Department, Same Major Object Code Group – Transfers of less
than $10,000 between activities within the same fund and department, in the same object code group,
may be approved by the Chief Financial Officer. The cumulative amount of all such transfers shall not
exceed $9,999.99 for any department in a given fiscal year. Transfers of $10,000 or more in the same
fund and department, same major object code group, must be approved by the City Manager.
D. Contingency Appropriations
Provision shall be made in the annual budget for a reasonable contingency appropriation to be
expended for use in the administration of the City’s affairs for unexpected maintenance or other
unanticipated expenses that might occur during the year. This contingency will be available for use by
the Mayor and City Commission via the budget amendment process or during the year for initiatives
identified by the City Manager and approved by the City Commission. Transfers of appropriation from
the Contingency Account to another department must be approved by the City Commission.
E. Year-end Appropriations
At the start of each fiscal year, encumbrances outstanding at the end of the previous year will be
automatically reappropriated (rolled over), provided that the goods/services have been ordered before
October 1. The encumbrances are budget amounts for goods or services for which a contract or purchase
order has been issued but has not been paid prior to the fiscal year end. These encumbered budget
amounts must be brought forward.
Appropriations that are not expended, encumbered, or specifically designated to be carried forward lapse
at the end of the fiscal year (September 30th). Exceptions include:
1. Certain unpaid purchase orders, outstanding contracts and other commitments
2. Unencumbered appropriations for grants and capital projects.
F. Yearly Limits on Authority to Approve Amendments/Transfers
1. City Manager – The cumulative amount of all transfers approved by the City Manager in any
given fiscal year for each department under this policy shall not exceed $64,999.99.
2. Chief Financial Officer – The cumulative amount of all transfers approved by the Chief
Financial Officer in any given fiscal year for each department under this policy shall not
exceed $9,999.99.
Budget Transfer Amendment Policy (BF-7
REV.7)_FINAL_v5
Final Audit Report 2023-03-02
Created:2023-03-02
By:Hugh Dunkley (DunkleyH@mydelraybeach.com)
Status:Signed
Transaction ID:CBJCHBCAABAAuTC2csh2io_1CiCPOxI_170COe3JAxS2
"Budget Transfer Amendment Policy (BF-7 REV.7)_FINAL_v5"
History
Document created by Hugh Dunkley (DunkleyH@mydelraybeach.com)
2023-03-02 - 8:01:51 PM GMT
Document emailed to Terrence Moore (moore@mydelraybeach.com) for signature
2023-03-02 - 8:03:13 PM GMT
Email viewed by Terrence Moore (moore@mydelraybeach.com)
2023-03-02 - 9:34:55 PM GMT
Document e-signed by Terrence Moore (moore@mydelraybeach.com)
Signature Date: 2023-03-02 - 9:35:27 PM GMT - Time Source: server
Agreement completed.
2023-03-02 - 9:35:27 PM GMT